Project Feasibility Study 2010: B06-Smile Book Center Co.,Ltd.

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Preface
This project is a part of 1203302 Project Feasibility Study and Evaluation subject in the
second semester of 2010. In this project is studying the feasibility of book canter business in
front of Mae Fah Luang University, Chiang Rai province. This project are including general
information’s business, industry profile, market strategies, the technical process in book center
business, the financial feasibility, and risk management of book center business.
This project makes people who interested about investment to get knowledge and
information about book center before makes decision to investment. This projects its support
investor get the benefit to investment and profit of doing in book center business.
We expect that our project will provide more benefit and more interested to any person.
The important, we are thanks Aj. Chaiyawat Thongintr that lecturer who give us knowledge and
consultation for the successful project. Moreover, if this project has any error, our group made an
apology for this chance.
Group members
1. Ms. Kanyarat Saehang 5131205002
2. Ms. Theeraphorn Promsiri 5131205024
3. Ms. Sirinet Wanna 5131205063
4. Ms. Ma Aye Thida Oo 5131205219
5. Ms. Linwen Tang 5131205221

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Content
Preface ........................................................................................................................................................... i
Content .......................................................................................................................................................... ii
Exclusive Summary ..................................................................................................................................... iv
Chapter 1: Introduction ................................................................................................................................. 1
1.1 Background and Significance of the project ....................................................................................... 1
1.2 Project Objectives ............................................................................................................................... 2
1.3 Benefits of Project............................................................................................................................... 2
1.4 Time frame of the study ...................................................................................................................... 3
Cheaper 2: Industry Profile ........................................................................................................................... 5
2.1 Nature of industry ............................................................................................................................... 5
2.2 Situation of industry ............................................................................................................................ 8
2.3 Product and Service ............................................................................................................................ 9
2.4 Vision ................................................................................................................................................ 13
2.5 Mission.............................................................................................................................................. 13
2.6 Strategy ............................................................................................................................................. 13
Chapter 3: Market Feasibility Study .......................................................................................................... 17
3.1 Marketing Analysis ........................................................................................................................... 17
3.2 STP Analysis..................................................................................................................................... 24
3.3 Marketing Mix Strategy .................................................................................................................... 26
3.4 Sales Forecast/Profit Estimation ....................................................................................................... 28
3.5 Marketing Expenses (Sale Incentive) ............................................................................................... 40
3.6 Conclusion in market feasibility ....................................................................................................... 47
Chapter 4: Technical Feasibility Study ...................................................................................................... 48
4.1 Production and Operation Analysis .................................................................................................. 48
4.2 Cost of Investment ............................................................................................................................ 73
4.3 Investment Cost ................................................................................................................................ 79
4.4 Operating cost ................................................................................................................................... 96
4.5 Management Analysis ....................................................................................................................... 98
4.6 Technical Feasibility Conclusion .................................................................................................... 104
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Chapter 5: Financial ................................................................................................................................. 105

5.1 Income Statement............................................................................................................................ 105
5.2 Balance Sheet .................................................................................................................................. 111
5.3 Statement of Cash Flow .................................................................................................................. 116
5.4 NPV ................................................................................................................................................ 121
5.5 IRR .................................................................................................................................................. 121
5.6 Payback Period................................................................................................................................ 121
Chapter 6 Risk Management ..................................................................................................................... 124
6.1 Risk analysis ................................................................................................................................... 124
6.2 Financial Risk ................................................................................................................................. 129
6.3 Conclusion of Risk Management .................................................................................................... 159
Chapter 7 Summary .................................................................................................................................. 160
7.1 Summary of project feasibility study .............................................................................................. 160
Reference .................................................................................................................................................. 163
Appendix ................................................................................................................................................... 167
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Exclusive Summary
Smile Book Center is a business that concern about book store. We proud to present new
business that located in front of Mae Fah Luang University, Chiang Rai Province. We choose to
build book store because we want to do the business that useful for people. And book store is
business that growing up because people are interesting to search new information and find new
knowledge. Our objective is to create new business into market needs at the in front of Mae Fah
Luang University. We choose to locate there because there is less competitors around university
and there are a lot of customers from university.
For industry profile, nature of industry is books are the thing that important for people.
People can learn and know everything through books. Books are the factor that stimulates people
to have more knowledge. And nowadays people like to read book more and more. It makes book
industry grow up such as book store, publishers, and writer. There are many brands to make
book store such as SE-ED book store, Nai-In book store, Dokya book store. It makes competitive
in book store industry. For our business, we look first location and group of customer and then
we make decision to build book store in front of Mae Fah University.
For marketing analysis, we analyze for political, economy, social, environment, and
technology. And we analyze more about competitor, customer, and competitive. We think about
STP analysis, 4P analysis. We set product, price, place, and promotion. Sales forecast and profit
estimation are increasing every year. Then, we know that we will get more profit. And our sales
so good.
For technical analysis, there are two products for our shop. First is a book. Second is
stationery. The location of Smile Book Center is located in front of Mae Fah Luang University.
It’s close the Phaholyothin Road. Our book store has 3 blogs with three floor but we sell book
only two floor. For logistics management, we are using process to receive and allowance goods
by transportations. Smile book center order books by fax and receive book that order by
logispost. And publisher sent product past logispost, then logispost sent product to our shop. For
financial analysis, income statement, balance sheet, and cash flow statement are increasing every
year.
For risk analysis, it is the ways to prepare handle with problem that will be happen and
find to process to decrease problem. From analyze risk in our company; there are shows both
internal factor and external factor of risk that can happen with company.
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Chapter 1: Introduction
1.1 Background and Significance of the project

Smile Book Center is a book store. The main product is books. We sell a lot of kind of
books. It’s suitable for all of age. Whether it is child books, computer and technology books,
cooking books, discovery books, magazine, and so on. Not only book, we have small zone and
we sell some product that concern about book such as pen, pencil, eraser, notebook and other.
We separate zone for books and small area for stationery store.
We choose to build book store because we want to do the business that useful for people.
We want to encourage Thai People to read book more especially students. Students are grouping
that less to read book. And book store is business that growing up because people are interesting
to search new information and find new knowledge. We choose to build Smile Book Center in
front of Mae Fah Luang University, Chiang Rai Province because first, it’s near university and
we can get customer that is students in Mae Fah Luang University. The amounts of students in
Mae Fah Luang University are about 8,745 persons and we can get people around area come to
our customer. Second, people in Chiang Rai Province are about 1,194,933 persons that they will
have opportunity to visit our book store (Administration, 2010). And the third is tourists who
come visit Chiang Rai. There are a lot of people that come to visit Chaing Rai every year. They
usually go to travel in Mae Sai and Chiang Sean. And it’s our opportunity because our book store
is located near main road and it’s pass way to go to Mae Sai and Chiang Sean. The amounts of
tourists who come to Chiang Rai in 2010 are about 1,400,000 people (Chanvittayaparn, 2010).
Amount of visitors in 2010

Revenue from tourism in 2010
Unit: Person
Unit: %
Foreign 29.79%
Thai 70.21%
Thai Foreigner
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And the last reason is there isn’t book store from the town of Chiang Rai to Mae Chan. When
people in Mae Chan don’t want to go to town, they can come to our book store.
Significance of the project is learning the process research about how to build the
business about book store. We must think about possibility that we can build the business or not.
Then, studying how to make the business to successful. Each process we must encounter with
problem and risk. It makes we learn how to solve problem and cope with risk that can occur. For
this project, we will learn a lot of thing. It makes us grow up about business. We will know
about how to build book store business, how to manage books in store, how to think about
financial and other. Sometime it look easy, but it rather complex about detail. Our project is new
project that will occur in front of Mae Fah Luang University. We will build it to support
knowledge of students and try to make them interested in books more and more.
1.2 Project Objectives

1. To create new business into market needs at the in front of Mae Fah Luang University.
2. To create market strategies for make more profit in long term business.
3. To analyze marketing, and competitor for feasibility, and achieved the goal in business.
4. To aim at more sale, and increase profit to business in every year.
5. To develop and operate to systematic management in the business.
6. To analyze compensation about financial from investment cost.
7. To control and handle risk its might be occur.
1.3 Benefits of Project

1. The business can be building, and book center have not competitors in front of Mae Fah
Luang University.
2. Market strategies help to support for make more profit to business.
3. The business is feasible, and successful.
4. The business achieved to make more profit.
5. The business is complete management, and infrastructure.
6. The business can aim to capture break even points in short time.
7. The business can prevent and solve any problems.
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1.4 Time frame of the study
Implementation
Activities
November December January February
week 1 2 3 4 1 2 3 4 5 1 2 3 4 1 2 3 4
• Assembling partnership
for working business
together
• Discussion with
partnership about type of
business that invest
together, study the
feasibility of company
• Set company name and
study significance,
background, benefit of
book center and finding
good location to contact
hire-purchase shop
• Study about industry of
book center profile and set
product, services, vision,
mission of company
together
• Cooperate to analyze
market feasibility from
market analysis, STP
analysis, marketing mix,
sales forecast, and
marketing expenses
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Implementation
Activities
November December January February
week 1 2 3 4 1 2 3 4 5 1 2 3 4 1 2 3 4
• Study feasibility of
technical by analyze
production operations
and process of
management of our
company
• Analyze financial of
company
• Making advertisement
to promote our company
• Study and manage the
risk of company
• Compile and summary
for doing report
• Presentation
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Cheaper 2: Industry Profile
2.1 Nature of industry

Human started to read book for several years ago. Book is the important thing for human.
It makes human can learn a lot of things. Books are a good teacher. It can teach human, and give
a lot of information for human. Books are a good friend. When human feel lonely, they have
book are their friend. Books give only benefit for human. It never harms or gives dangerous for
human.Book is medium that compile information. That is letter and picture. It writes in the paper
or other material and combines by patch or use glue in one side or edge. There are several size of
books but they will produce suitable for reader to read and open its. Books are the sources that
compile information, knowledge, and other literature. Books can collect in style of electronics. It
will call electronics book or E-book. Books are the medium that oldest and longest age in other
medium. There are some prediction said that when human have radio, book will all important.
But when human have real radio, books still popular same the past. And other prediction said
that when human have televisions, book will all important. But when we have real televisions,
book still popular not change. The interest thing of masses for book had increase follow growth
of social and country. Some human said that book is the equipment that indicated the civilization
of country. For this thing, it makes human interest and study and it makes any kind of books.
Each group has different interest of books. They think about usability, age of usability, and
material. Producer will find the way that suitable for produce any kind of book. (Chumsrichan,
2009)
There are many kinds of book. But for markedness of manufacturing and format of book.
Books have two big kinds. That is journal and book. Journal is constant book. It publishes and
sells sequent such as newspaper that publishes everyday, or book that publishes everyday, every
two week, or every month. There are two kinds of journal. That is newspaper and magazine.
Another one is book. Book can separated follow characteristic of reader such as child book,
documentary book, entertainment book, novel book, cartoon book, and other. (Sanook, 2010)
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Book store is a retailer that primarily sellers books. Book store often sell the things that
related to books such as newspaper, travel map, and stationery. There are a lot of book stores in
Thailand such as SE-ED, Nai-In, B2S, Dokya, and so on. They are big stores that have many
branches in every province. Many store will located in shopping mall such as Big C, Lotus, and
Central. And some store will locate alone but it builds in community. The examples of book
store in Chiang Rai that has influence with Smile Book Center.
1. SE-ED Book Center
SE-ED Book Center, it located in Big C Chiang Rai. They sell many kinds of books,
stationery, and talking dict. The examples of kinds of books are computer, administration,
children’s book, entertainment book, and general knowledge. They separate zone for each kinds
of books. It makes customers can find the book easier. (Center, 2010)
2. Nai-In Book Store
Nai-In Book Center, it located in town of Chiang Rai. It opposites of Wiang Inn Hotel.
They sell many kinds of books such as Thai Novel, food, travel book, and psychology. (Center
N.-I. B., 2010)
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3. Dokya Book Store
Dokya Book Center, it located in town of Chiang Rai. It opposites the bus station of
Chiang Rai. They sell many kinds of books such as juvenile literature, computer technology,
general knowledge, and child’s book. (Center D. B., 2010)
4. Doung Kamol Book Center
Doung Kamol Book Center, it located in town of Chiang Rai. It nears Chiang Rai clock
tower. The most of books in this store is textbook. They sell many kinds of textbooks such as
math, economic, science, history, and dictionary. (Center D. K., 2010)
5. MFU Book Center

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MFU Book Center, it located in Mae Fah Luang University. They sell a lot of books and they
have small zone for sell gift shop. The kinds of books that they sell are computer, travel,
magazine, novel, and dictionary. The things in gift shop are stationery, cloth, symbol for
uniform, and gift. (Store, 2010)
2.2 Situation of industry
In everyday, human have a lot of activity to do. It makes them be out of practice to read
book. From research reading book of Thai People, it has objective for present behavior reading
of Thai People. They said that reading of Thai People mean reading every kind of book include
textbook as well as reading from internet. It makes tendency reading increase. Although, men
read book more than women, but women have growth rate to read book more than man. Human
who stay in the municipality will read book more than human who stay outside. Because of there
are a lot of book store and book rent. In 2009, human buy books (not include newspaper,
magazine, and journal) 70.70% and don’t buy 29.30%. If human buy book, they will buy book
that give a lot of knowledge such as historical, science, economic, and social are 15.98%, cartoon
book is 15.94%, novel book is 14.29%, how to book is 13.91%. And the reason that human don’t
want to buy book is they can read in the library or other sources is 22.64%, haven’t time to buy is
21.62%, the price very expensive is 17.97%, don’t like to read book 14.33%, not interesting
13.31%, and other.
From the research, Thai People read book 8 lines per year. It very less when compare
with other country such as Singapore or Vietnam. The kind of book that human like to read that
are newspaper 71%, novel or cartoon 38.8%, magazine 35.4%. And when separated age of
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reader found that children read books 81.5%, teenagers read books 78.6%, worker reader 64.3%,
and older read book 39.3%. And when separated by sex, men read book 67.5%, and women read
book 65.1%. And they found more that children who live in Bangkok read book is the most
45.3% and children who live in northeast area read book is least 31.3%. However, Thai People
use time to read book decrease. The average is about 46 minute per day. From the all of research,
it affect for book store that they can’t sell too much books. They can sell only some people that
love to read book but the most of people in Thailand don’t like to read book. Book store must
understand and find the strategies that make people but books. (www.thaihealth.or.th, 2010)
2.3 Product and Service

2.3.1 Product
Smile Book Center is sell the book that is the core product and the supporting of company is
stationery. In the core product, even target group of company is student in Mae Fah Luang
University, but we are providing cover type of book to another people choose also. There are
many types of book to customers choose in shop which divide following classification of type in
Thai, English and Chinese language. In shop, we divide in two floors to customer.
 In the 2st floor we are arrange for text book, handbook, dictionary and or about that
related with studying. For example;
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 In the 1nd Floor we arrange for; eight zone as follow,
The first zone; Comic book
The second zone; Magazine
The third zone; General book

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The fourth zone; Novel
The fifth zone; Newspaper
The sixth zone; Book & CD
The seventh zone; Stationery

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The eighth zone; Technology equipment
2.3.2 Service
The smile book center provides services in many sides for support customer to hope
customer loyalty.
 We are an agent to receiving order other book that we are not on shop and receive book
replace for customer.
 Services to wrap a present book gift to customer.

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2.4 Vision
To be a leader book store that provides books in front of Mae Fah Luang University and
famous book store in Chiang Rai.
2.5 Mission
Smile Book Center is a book store that provides a lot of kinds of books and small zone
for stationery. We will provide fully quality product and service for customer. We will takes care
customers about books and help them when they have problem about books. We will give good
suggestion about books for customers. We also provide service for customers. That is we will
order books for customers and send book to people. We want to be a good book store that makes
people satisfies. We will make customers happy when enter to our shop. We will build customer
loyalty and increase number of customers. And also we will make staffs to be happy while
works.
2.6 Strategy
2.6.1 Corporate Level
There are three main strategies in corporate level which are growth strategy, stability
strategy and retrenchment. On account of our shop is new one business to open up to create book
center in front of Mae Fah Luang University. Therefore, we focus on to use growth strategy in
business.
Growth Strategy divided by two strategies as following are:

1.) Concentration Growth Strategy that divided by two strategies which are horizontal
growth strategy and vertical growth strategy. However, we select to use horizontal growth
strategy.
- Horizontal growth strategy: expand for growth business and control competitor that
similar product or goods. Our shop will be used this strategy to control competitor that same
target market. The competitors are selling stationery and goods miscellaneous that we used
horizontal growth strategy to expand business like a distribute book, magazine, stationery and
goods other for students.
2.) Diversification Growth Strategy that divided by two strategies which are concentric
diversification and conglomerate diversification. We select to use concentric diversification.
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- Concentric Diversification is our shop adding new product aside from only book by
according to our target market such as news, entertainment magazine and other equipment for
students. Moreover, we focus on the customers by adding value to our products. We will add
service such as provide book - cover and may be promotion for customer. The promotion which
are when customer buy product is 1,000 baht that the customer get discount 5 percent and every
first month of Monday that the customer get discount 5 percent, and when customer registered
member is 99 baht per year that the customer get discount 10 percent for all of purchasing.
2.6.2 Business Strategy
There are four strategies as following are:

1.) Cost Leadership
Our shop control cost as a low cost in performance business. The important that is
choosing product like a quality for customer in order to customer satisfy and involve with
prevent some customer like a very complaint or try to avoid bad customer for prevent losing in
cost. Our shop efforts to reduce some expense for reduce cost in unnecessary things such as
reduce expense in some administrative that may be about human resources.
2.) Differentiation
Our shop efforts to create value of product and service for competitive advantage.
Moreover, we will create shop style and product like a prominent for customer and beyond
competitors. The prominent product is establishing customer loyalty to our product. We will
provide quality product and conformance quality with marketing. In addition, we provide after
sales services for customer when customer buy book or product its wrong that customer can
exchange in due time for desirable image of shop and customer satisfy. Our shop will improve
service and more features such as technology in payment of customer for service fast. That’s all
which is the creating reputation of the shop for customer famous us and create differentiation for
product and service.
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3.) Cost Focus

Our shop use this strategy for emphasis narrow marketing in some product that we
provide quality product as a standard, and customer can trust in low price and standard price.
4.) Focus Differentiation

Our shop use strategy when find the differentiation from competitors by focus on group
specific customer and group targeting. We provide the special service for group specific
customer even though this group is narrow target but this differentiation can improve value and
benefit for us.
2.6.3 Functional Strategy
1.) Marketing
Our shop focus on marketing as a 4P’s which are product, price, place and promotion.
- Product is we will emphasis product for what customer want and give it for them, and
response clear target market. Sometimes, we will classify segmentation for increase response to
specific segment. For example, we focus on those products for kindergarten, child and young
that we separate kind of product to distinct target. We provide quality products for customer can
remember us and loyalty.
- Price as we will provide price is standard, and not expensive which are depends on the
cost of products as well pricing is standard to customer.
- Place’s our shop is location front of Mae Fah Luang University that are many people
and student.
- Promotion that we provide advertising for increasing revenue and to make the
customers know more about our business. We will do more advertising and promote our
products on brochure and via the radio which reach more customers to know about and our
business and announcement when we have promotion for customer.
2.) Operation
We will manage within our business which we are setting duties each employee and
assign proper responsibility for employee. And, we are setting compensation as standard for
employee also. Besides, we are planning to set place for put up the product for convenient and
interest to customer.
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3.) Finance
We must be to do accounting system is clearly, standard and right in every month.
Moreover, we set essential system including administer money system, control dept and credit
system, control remaining products system, purchasing system and sale system. This all will be
easy to manage financing and can control in capital investment. In cause of we have capital
investment resource like a trade credit that we need to manage the business cash flow and
balancing the ratio of debt and equity financing to maximize business value, and contract the
financial institutions efficiently.
4.) Human Resources
We are setting plan to train our employees to serve the service’s mind for customers
which help to going on customer satisfy to our business and provide impression and confident in
our service. And, also we train our employees to have the knowledge about kind of books and
products for serve to customers’ need directly. Moreover, we provide the useful information and
knowledge about the some packaging to our employees and we will have the performance
evaluation or observe employees for evaluating the behavior of employees in working and
conducting both for customers and coworkers for working in business is efficiency.
(Management, 2010)
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Chapter 3: Market Feasibility Study
3.1 Marketing Analysis

3.1.1 General Environment Analysis
The environment is very important for build the business. If we have good environment
around our business, it makes our business grow quickly. Environment in front of Mae Fah
Luang University is suitable for build the book store because we haven’t many competitors. And
in front of Mae Fah Luang University is the place that a lot of students spend time in the evening.
The main environment of Mae Fah Luang University is market, restaurant, small supermarket,
and copy shop. And the most students go to in front of Mae Fah Luang University for dinner.
When they finished dinner, they will wall around the market and maybe they interest to enter the
book store for looking some book.
Political Analysis
Political seldom influence for book store because book store not concern about political.
But political makes people interest to read political book more because people follow the news
and they want to know the truth. They read political book for compiling information and analysis
news and they read newspaper for update the news everyday. And another thing is political
situation that occur everyday, it makes a lot of writer or scholar compile information and write
the book about political more. From 2002 to 2005, Thailand had change a lot about politics.
There are 52 politics books got the reward from Phan Wan Fah. The books are concern about
study social and political of Thailand, analysis, interpret, and criticize about politics. (University,
2005)
Economy Analysis
Office of the National Economic and Social Development Board expected tendency
economic of Thailand in 2011 will be expand 3.5-4.5%, it slow down 7.9% from 2011. It results
from expansion of world economic in 2011. And money for Thailand will be strong. Economy
has the influence for book store a lot because if economy isn’t good and people haven’t money, it
makes people buy book lower. People will read something that they want to know from the
internet or stand read book in the book store but not buy. They want to save money for other
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expense such as foods, transportation, and trivial. They will buy some book when they really
want. But when economy so good and people have collection of funds, it makes people can buy
book that they want. (RYT9, 2010)
Social Analysis
Today, a lot of people like to read book because they want to search the information for
develop their brain and up to date. It’s the easy way to develop themselves by read book. And
it’s good opportunity for our book store to sell the products. And social around Mae Fah Luang
University is the social of students who is look for the knowledge. Students will interest to buy
book more. Also, we must provide the book that suitable for students.
Environment Analysis
Location of our book store has good environment. It’s the center of students in the
evening because they will go to eat food or buy something. The students who stay inside
university will go out same. And there is no competitor. If we locate there, we are only one book
store in front of university. In front of university has a lot of book rent, but it’s not influence
much for our book store because they loan only novel and some old magazine.
Technology
Technology has useful for our book store because it’s the channel to promote our book
store. We will use technology for make students and people around our shop know about our
shop. We will make Facebook for our shop. It makes people can know movement of our shop.
When we have some promotion, they will know first from our Facebook. Moreover, we will use
technology for order the books from publishers. Moreover, we can use technology for the
process of our book store for example, we use computer for collect data in our book store.
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3.1.2 Competition Analysis (3C Analysis)
Competitor Analysis
SE-ED Book
SE-ED Book is located at Big C and Apisqure Pazza. They sell a lot of books. There are
many kinds of book that they provide for the customers. There is a lot of customers everyday
because they located in the shopping mall. Customers will go to visit and buy book in SE-ED
Book everyday. SE-ED Book is our competitors. When customers want to buy some book, they
will go to the town in Chiang Rai. The strengths of SE-ED Book are they have the brand that
guarantees the quality of books. People believe in brand of SE-ED Book. And there are a lot of
customers loyalty frequencies to buy the product of their shop. But they have some weaknesses
that are their shop is very small and customers can’t find some book that they want to buy.
(Center S.-E. B., 2010)
Nai-In Book Store
Nai-In Book store is located in the town of Chiangrai. There are a lot of customers. Brand
of product is making customer trust in their product. They sell many books. Each book is come
from many publishers. They are our competitors but not have influence for our book store
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because the location is very far from us. The strengths of Nai-In Book store are they update news
book every time, and their service is so good for customer. The weakness of them is the place is
small. (Center N.-I. B., 2010)
Dokya Book Store
Dokya Book Center, it located in town of Chiang Rai. It opposites the bus station of
Chiang Rai. They sell many kinds of books. The strengths of Dokya Book Store are the brand
that people trust in standard that is good for book and they have big office that support the books.
And the weakness of them are there are less franchise when compare with competitors. (Center
D. B., 2010)
Doung Kamol Book Center
Doung Kamol Book Center, it located in town of Chiang Rai. It nears Chiang Rai clock
tower. The most of books in this store is textbook. The strengths of Doung Kamol are they are
big book store in Chiang Rai, selling a lot of textbooks, and there is a lot of supporting product.
And the weakness of them are they have less franchise only in some province, arrange book in a
mess, their book store not cover all of kinds of book. (Center D. K., 2010)
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MFU Book Center
MFU Book Center is the main competitors for our book store. It’s located near our book
store. The strengths of MFU Book Center are the lactation of them, they located in Mae Fah
Luang University then they can attract a lot of students in Mae Fah Luang University. Moreover,
there have stationery zone for sell a lot of things such as stationery, uniform, cloths, and gifts.
The weakness of them is they sell the books but not cover all of kind of books. (Store, 2010)
Customer Analysis
The main customers of our book are students. There are a lot of students in Mae Fah
Luang University will enter to our book store because the location of our shop stay at center in
front of Mae Fah Luang University. And other people that live around here will enter same.
When customer want to buy some book but they don’t want to go in the town, they can go to our
shop for choose some book that they want. The disadvantageous of our book store are we are
new book store in front of Mae Fah Luang University, maybe there are less customer enter to our
book store. And another thing is when university off, our book store can’t sell the book more
because our target group not stay in the university. So, we will show the chart amount of
students in Mae Fah Luang University for measure that we will have a lot of customer. The
information from Website of Mae Fah Luang University told the amounts of students increase
every year. In 2006, the amounts of students are 6,430 persons. In 2007, the amounts of students
are 7,054 persons. In 2008, the amounts of students are 8,007 persons. In 2009, the amounts of
students are 8,950 persons. And, nowadays the total amounts of students are 8,745 persons.
(university, 2010)
22
Figure 1 show total amounts of students in Mae Fah Luang University in present.
7000
6000
5000
4000
3000 Amount of students
2000
1000
0
Men Women
Figure 2 show total amounts of students in each school.
1600
1400
1200
1000 Men
800 Women
600
400
200
0
23
Competitive Analysis
Our shop will compete with the main competitor that is MFU Book Center because it
located nearest our book store. And it gains our book store because it located before us and
students in Mae Fah Luang University can go there easily. Smile Book Center must promote our
book store to the public for compete with MFU Book Center. Next is the table show compare
between Smile Book Center and MFU Book Center.
Book Store Strength Weakness
Smile Book Center - Books are very update. - New book store around
Mae Fah Luang University.
- There are many kinds of book that
provide for customer. - The location is opposite of
market side, customer must
- A lot of service that provide for
cross the road for go to book
customers.
store.
- There are new promotions in each
festival.
- There are website and Facebook for

promoting new books and it’s the
channel for communicated with
customers.
MFU Book Center - There are many customer loyalty. - There is less kinds of
books.
- The located is convenience for
students who stay in Mae Fah Luang - Book not update.
University.
- Lack service for customer.
- Staff not have service mind.

24
3.2 STP Analysis

A company must first understand their customers’ needs and wants. Thus, sound
marketing requires a careful customer analysis. Companies cannot profitably serve all consumers
in a given market, at least not all consumers in the same way. There are too many different kinds
of consumers with too many different kinds of needs. Thus, each company must divide up the
total market, choose the best segments, and design strategies for profitably serving chosen
segments. This process involves: market segmentation, target marketing, differentiation and
positioning.
3.2.1 Market Segmentation
Our book store anticipates serving the needs of all the potential customers in around of
the Mae Fah Luang University. The majority of the consumers in this area are schoolchild and
undergraduate, teachers, local people, tourists, and surrounding petty dealers and so on.
Our store located position belongs to mixed area, such as district of culture and education
nearby university and primary school, district of small commercial and uptown(residential and
many business stores). Used bookstores serve the entire purchasing population of its
geographical area, even though we service the entire book reading population in the surrounding
area, we can divide our customers based on
1. Geographic segmentation: because our books shop in Chiang Rai province and in around of
MFU University, so dividing a market into different geographical units such as
neighborhoods: Mae Fah Luang University, neighboring market and residential area.
2. Demographic segmentation: we dividing a market into groups based on variables such as
occupation: students, teachers, dealers, residents and other;
3. Psychographic segmentation: dividing into different groups base on lifestyle, interests, needs
of knowledge ;
4. Behavioral segmentation: we can divide our customers based on purchasing habits such as:
casual Shoppers, hard to Find Shoppers, and Specific Category Shoppers.
25
3.2.2 Target Analysis
Through the market segmentation, be helpful for clear and definite the target market, and
can helpful for meet the needs of the target market. So we will choose one or a few market
segments to enter: Demographic segmentation and our main target market is aim at group of
Students (include international students). And our book store decided to use concentrated
marketing tactics, it is more suitable for small store. We can concentrate superior strength and
reduce the cost.
Secondly, we will define teacher, local people and other (for example: tourists and
passerby) as auxiliary target market. Make highlight uniqueness of our store and improving the
competition ability.
3.2.3 Position Analysis
Positioning is arranging for a product to occupy a clear, distinctive, and desirable place
relative to company products in the minds of target consumers. After our book store has decided
which market segments to enter, we will enter into own positioning according to target group of
customers--Students. We will accord their different needs to offering various kinds of books and
stationery series. For example, we mainly engaged in foreign language, learning, computer
science, history, reference materials, cartoons, fiction books, magazines etc.
In addition, like literature, academic research, guidebook, map, newspaper etc. we will as
auxiliary products to aim at teacher, local people, tourists, can add our advantages and we have
better market share compare with bookstore of MFU university.
Of course, the above, these positioning are initial position according to investigation
about business circle. After the bookstore open, we need carry on the recording and analysis,
adjust gradually, accurate positioning according to the actual sales situation strengthen category
of books with high proportion of sales, decrease category of books with less proportion of sales.
26
3.3 Marketing Mix Strategy

Marketing mix strategy has 4P. There are product, price, place and promotion.
3.3.1 Product strategy
Smile Book Center is sold books and stationery. Our bookstore selling new and clean
books without any rumple or laceration, having good reputation and being well known among
large group of people and selling books published by distinguished publishers. First it has
various types of books such as novel, magazine, fiction, fantasy, journal, newspapers, and text
book. Second there is diversity including stationery. All of our bookstore, for product and service
have differentiated and competitor for customer.
3.3.2 Price Strategy
Smile Book Center is a new product, we use market pricing for attract customer to buy
our product. We set a lot of promotions for the customer every month. For example, if customer
purchase books every 1,000 Bath, the price will be discount 5 percents. If customer purchase
books every Monday, customer can get discount 5 percents on stationery products. And the last,
if customers make the membership card will be discount 10 percents.
3.3.3 Place Strategy
Smile Book Center is located in front of Mae Fah Luang University. We choose this
place because there is no book store around in front of Mae Fah Luang University. Although,
inside Mae Fah Luang University have one book store, but our book store has more convenience
to be access. The most of students stay outside university. It makes easy to them to go our book
store. And Smile Book Center located near the main road, it will be increase customers that pass
our book store.
27
3.3.4 Promotion Strategy
Smile Book Center has promotions for sale. Our book store has four ways for advertising.
First way is using the internet that is Facebook because we don’t pay too much money. We only
pay for the internet cost. And it’s easy to communicate with the customers. The second way is
public Relation that is radio local advertisement. We use Wiangchiangrung radio station fm
105.50 MHz to promote our book store. The next one is leaflet to distribute and promote about
Smile Book Center. And the last one is vinyl to hang in front of our book store. And another
thing, we have promotion for discount price of books such as if customer purchase books every
1,000 Bath, the price will be discount 5 percents. If customer purchase books every Monday,
customer can get discount 5 percents on stationery products. And the last, if customers make the
membership card will be discount 10 percents.
28
3.4 Sales Forecast/Profit Estimation

Sales forecasting is a difficult area of management business. Most investor believes they
are good at forecasting. However, forecasts made usually turn out to be wrong. Our shop is
forced to forecast in order to plan our investments, and launch products and service. The sales
forecasting process is a critical one for most businesses.
State of production
Smile book center as our business is one of non-agriculture. According to Office of the
National Economic and Social Development Board that the non-agriculture is shrink 2.4 percent
from expand 2.4 percent in the year 2009 by consequence from down of industry factory.
Production critical in level of regions
Smile book center is related with non-agriculture production like an education, and retail
in Chiang Rai province. The education help to support our business to wholesale and retail
because we are distribute product for student and some people who interest about reading text
book and other products.
Gross Provincial Product (GPP) at current market prices
Chiang Rai 2009p1 (Millions of Baht)
Non-Agriculture
Education 6,408
Figure 3.4.1
The Figure 3.4.1, Gross Provincial Product (GPP) at current market prices in Chiang Rai
its show about Chiang Rai province has education production is 6,408 Millions of Baht in year
2009 that it can be supporting selling of our production. Gross Provincial Product is increasing
in every year that its influence to selling in next is increasing together. (Board, Office of the
National Economic and Social Development Board, 2010)
Market Segmentation
The market segmentation, we divided into four main groups which are students, teachers,
local people and others as following:
29
Others
Local people 5%
11%
Students
Teachers Teachers
21% Students Local people
63%
Others
Figure 3.4.2 Market Segmentation
The figureb3.4.2, we estimate about number of customer each day that there are:
- Students is 63 percents both students in Mea Fah Luang University and other school.
- Teacher is 21 percents
- Local people and people around university is 11 percents
- Others is 5 percents
Therefore, from number of customer that we know student is the mostly customers to
purchase product at smile book center. The number of customer its consequence to we can
estimate sales product in next year which is increasing every year in five year as follow the
figure 3.4.3. (Board, 2009)
Estimate sales
Year 1 100%
Year 2 105%
Year 3 115%
Year 4 125%
Year 5 135%
Figure 3.4.3
30
Estimation: Sales (Baht)

Sales forecast year 1
Year 1
Sale volume
Product/month Prices Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total
Text Books 289 180 175 110 90 82 199 175 166 182 70 156 210 1795
Comic book 155 200 195 150 135 140 210 190 220 211 120 215 235 2221
Magazine 99 310 305 250 190 200 350 300 290 300 150 340 450 3435
General book 159 210 220 150 155 130 250 200 190 245 93 285 328 2456
Novel 259 120 144 76 80 70 150 123 130 145 55 110 134 1337
News paper 30 1,300 1,050 650 400 450 990 1,000 1,250 1,100 320 860 1,500 10,870
Book &CD 199 155 140 75 55 46 210 132 120 165 69 134 160 1461
Stationery 90 340 356 220 189 270 558 545 523 570 360 467 548 4946
Technology 99 220 190 130 97 100 195 180 150 180 45 236 241 1964
equipment
Year 1
Total Sale
Product/month Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total
Text books 52020 50575 31790 26010 23698 57511 54910 47974 52598 20230 45084 60690 523090
Comic book 31000 30225 23250 20925 21700 32550 29450 34100 32705 18600 33325 36425 344255
Magazine 30690 30195 24750 18810 19800 34650 29700 28710 29700 14850 33660 44550 340065
General book 33390 10494 23850 24645 20670 39750 31800 30210 38955 14787 45315 52152 366018
Novel 31080 34980 19684 20720 18130 38850 31857 33670 37555 14245 28490 34706 343967
News paper 39000 37296 19500 12000 13500 29700 30000 37500 33000 9600 25800 45000 331896
Book &CD 30845 27860 14925 10945 9154 41790 26268 23880 32835 13731 26666 31840 290739
Stationery 30600 32040 19800 17010 24300 50220 49050 47070 51300 32400 42030 49320 445140
Technology 21780 18810 12870 9603 9900 19305 17820 14850 17820 4455 23364 23859 194436
equipment
Total 300405 272475 190419 160668 160852 344326 300855 297964 326468 142898 303734 378542 3179606
31
Cash Receive Year 1
Year 1
Cash Receive
Text books 0 52020 50575 31790 26010 23698 57511 54910 47974 52598 20230 45084 462400
Comic book 0 31000 30225 23250 20925 21700 32550 29450 34100 32705 18600 33325 307830
Magazine 0 30690 30195 24750 18810 19800 34650 29700 28710 29700 14850 33660 295515
General book 0 33390 10494 23850 24645 20670 39750 31800 30210 38955 14787 45315 313866
Novel 0 31080 34980 19684 20720 18130 38850 31857 33670 37555 14245 28490 309261
News paper 0 39000 37296 19500 12000 13500 29700 30000 37500 33000 9600 25800 286896
Book &CD 0 30845 27860 14925 10945 9154 41790 26268 23880 32835 13731 26666 258899
Stationery 0 30600 32040 19800 17010 24300 50220 49050 47070 51300 32400 42030 395820
Technology 0 21780 18810 12870 9603 9900 19305 17820 14850 17820 4455 23364 170577
equipment
Total 0 300405 272475 190419 160668 160852 344326 300855 297964 326468 142898 303734 2801064
Sale Year 1
70000
60000 Text books
50000
Comic book
40000
Baht
30000 Magazine
20000
General book
10000
0 Novel
May
Jun
Jan
Nov
Jul
Mar
Feb
Sep
Apr
Oct
Aug
Dec
32
Year 2
Sale volume
Text Books 289 195 180 120 110 90 200 190 185 210 75 174 233 1962
Comic book 155 210 200 155 170 167 256 210 220 210 121 220 250 2544
Magazine 99 350 319 261 198 222 370 318 320 345 177 368 500 3748
General books 159 255 235 174 161 140 260 234 200 250 100 286 330 2625
Novel 259 158 160 87 99 85 164 140 166 179 60 145 169 1612
News paper 10 1,540 1,100 760 450 500 1,000 1,265 1,290 1,430 350 900 1,750 12,335
Books &CDs 199 160 156 80 64 51 262 144 138 185 75 140 165 1620
Stationery 90 385 370 250 190 275 650 625 550 589 375 505 550 5314
Technology 99 230 195 140 110 100 203 190 163 195 50 250 288 2114
Equipment
Year 2
Total Sale
Text Books 56355 52020 34680 31790 26010 57800 54910 53465 60690 21675 50286 67337 567018
Comic book 32550 31000 24025 26350 25885 39680 32550 34100 32550 18755 34100 38750 370295
Magazine 34650 31581 25839 19602 21978 36630 31482 31680 34155 17523 36432 49500 371052
General books 40545 37365 27666 25599 22260 41340 37206 31800 39750 15900 45474 52470 417375
Novel 40922 41440 22533 25641 22015 42476 36260 42994 46361 15540 37555 43771 417508
News paper 15400 11000 7600 4500 5000 10000 12650 12900 14300 3500 9000 17500 123350
Books &CDs 31840 31044 15920 12736 10149 52138 28656 27462 36815 14925 27860 32835 322380
Stationery 34650 33300 22500 17100 24750 58500 56250 49500 53010 33750 45450 49500 478260
Technology 22770 19305 13860 10890 9900 20097 18810 16137 19305 4950 24750 28512 209286
Equipment
Total 309,682 288,055 194,623 174,208 167,947 358,661 308,774 300,038 336,936 146,518 310,907 380175 3276524
33
Cash Receive Year 2
Year 2
Cash Receive
Text books 60690 56355 52020 34680 31790 26010 57800 54910 53465 60690 21675 50286 560371
Comic book 36425 32550 31000 24025 26350 25885 39680 32550 34100 32550 18755 34100 367970
Magazine 44550 34650 31581 25839 19602 21978 36630 31482 31680 34155 17523 36432 366102
General book 52152 40545 37365 27666 25599 22260 41340 37206 31800 39750 15900 45474 417057
Novel 34706 40922 41440 22533 25641 22015 42476 36260 42994 46361 15540 37555 408443
News paper 45000 15400 11000 7600 4500 5000 10000 12650 12900 14300 3500 9000 150850
Book &CD 31840 31840 31044 15920 12736 10149 52138 28656 27462 36815 14925 27860 321385
Stationery 49320 34650 33300 22500 17100 24750 58500 56250 49500 53010 33750 45450 478080
Technology 23859 22770 19305 13860 10890 9900 20097 18810 16137 19305 4950 24750
204633
equipment
Total 378542 309,682 288,055 194,623 174,208 167,947 358,661 308,774 300,038 336,936 146,518 310,907 3274891
Sale Year 2
70000
60000 Text books
50000
Baht
40000 Comic book

30000
20000 Magazine
10000
0 General book
May
Jan
Nov
Jun
Jul
Mar
Feb
Sep
Apr
Aug
Oct
Dec
34
Year 3
Sale volume
Text Books 289 220 200 130 115 110 210 230 200 225 90 180 250 2160
Comic book 155 230 213 160 185 179 290 215 235 220 125 247 268 2567
Magazine 99 370 328 270 210 234 398 330 328 360 200 390 560 3978
General books 159 300 250 180 197 165 310 245 230 265 115 300 365 2922
Novel 259 178 185 90 100 114 184 165 170 190 70 160 200 1806
News paper 10 1,600 1,230 880 500 530 1,200 1,300 1,350 1,500 400 1,000 1,900 13390
Books &CDs 199 185 170 85 70 60 290 150 145 200 80 167 175 1777
Stationery 90 410 390 265 200 280 700 650 600 605 390 550 600 5640
Technology 99 250 200 150 125 105 210 200 177 213 64 265 308 2267
Equipment
Year 3
Total Sale
Text Books 63580 57800 37570 33235 31790 60690 66470 57800 65025 26010 52020 72250 624240
Comic book 35650 33015 24800 28675 27745 44950 33325 36425 34100 19375 38285 41540 397885
Magazine 36630 32472 26730 20790 23166 39402 32670 32472 35640 19800 38610 55440 393822
General books 47700 39750 28620 31323 26235 49290 38955 36570 42135 18285 47700 58035 464598
Novel 46102 47915 23310 25900 29526 47656 42735 44030 49210 18130 41440 51800 467754
News paper 16000 12300 8800 5000 5300 12000 13000 13500 15000 4000 10000 19000 133900
Books &CDs 36815 33830 16915 13930 11940 57710 29850 28855 39800 15920 33233 34825 353623
Stationery 36900 35100 23850 18000 25200 63000 58500 54000 54450 35100 49500 54000 507600
Technology
24750 19800 14850 12375 10395 20790 19800 17523 21087 6336 26235 30492 224433
Equipment
Total 344,127 311,982 205,445 189,228 191,297 395,488 335,305 321,175 356,447 162,956 337,023 417382 3567855
35
Cash Receive Year 3
Year 3
Cash Receive
Text books 67337 63580 57800 37570 33235 31790 60690 66470 57800 65025 26010 52020 619327
Comic book 38750 35650 33015 24800 28675 27745 44950 33325 36425 34100 19375 38285 395095
Magazine 49500 36630 32472 26730 20790 23166 39402 32670 32472 35640 19800 38610 387882
General book 52470 47700 39750 28620 31323 26235 49290 38955 36570 42135 18285 47700 459033
Novel 43771 46102 47915 23310 25900 29526 47656 42735 44030 49210 18130 41440 459725
News paper 17500 16000 12300 8800 5000 5300 12000 13000 13500 15000 4000 10000 132400
Book &CD 32835 36815 33830 16915 13930 11940 57710 29850 28855 39800 15920 33233 351633
Stationery 49500 36900 35100 23850 18000 25200 63000 58500 54000 54450 35100 49500 503100
Technology
28512 24750 19800 14850 12375 10395 20790 19800 17523 21087 6336 26235 222453
equipment
Total 380175 344,127 311,982 205,445 189,228 191,297 395,488 335,305 321,175 356,447 162,956 337,023 3530648
Sale Year 3
80000
70000 Text books
60000
50000 Comic book
Baht
40000
Magazine
30000
20000
General book
10000
0 Novel
May
Jan
Jun
Nov
Jul
Mar
Feb
Sep
Apr
Aug
Oct
Dec
36
Year 4
Sale volume
Text Books 289 255 220 145 120 122 260 248 211 239 110 200 287 2706
Comic book 155 245 220 165 199 180 300 246 250 225 130 260 285 2860
Magazine 99 405 340 295 215 240 410 397 344 386 215 403 570 4220
General books 159 320 259 185 200 182 357 269 255 285 120 312 380 3124
Novel 259 190 201 95 107 120 195 184 199 220 90 188 246 2035
News paper 10 1,680 1,350 1,000 545 580 1,300 1,368 1,390 1,620 430 1,250 2,100 14,613
Books &CDs 199 205 188 90 75 79 300 167 150 230 99 170 190 1943
Stationery 90 460 400 285 210 290 770 679 643 628 405 576 610 5956
Technology 99 265 210 170 130 123 224 215 189 220 70 284 340 2440
Equipment
Year 4
Total Sale
Text Books 73695 63580 41905 34680 35258 75140 71672 60979 69071 31790 57800 82943 698513
Comic book 37975 34100 25575 30845 27900 46500 38130 38750 34875 20150 40300 44175 419275
Magazine 40095 33660 29205 21285 23760 40590 39303 34056 38214 21285 39897 56430 417780
General books 50880 41181 29415 31800 28938 56763 42771 40545 45315 19080 49608 60420 496716
Novel 49210 52059 24605 27713 31080 50505 47656 51541 56980 23310 48692 63714 527065
News paper 16800 13500 10000 5450 5800 13000 13680 13900 16200 4300 12500 21000 146130
Books &CDs 40795 37412 17910 14925 15721 59700 33233 29850 45770 19701 33830 37810 386657
Stationery 41400 36000 25650 18900 26100 69300 61110 57870 56520 36450 51840 54900 536040
Technology
26235 20790 16830 12870 12177 22176 21285 18711 21780 6930 28116 33660 241560
Equipment
Total 377,085 332,282 221,095 198,468 206,734 433,674 368,840 346,202 384,725 182,996 362,583 455052 3,869,736
37
Cash Receive Year 4
Year 4
Cash Receive
Text books 72250 73695 63580 41905 34680 35258 75140 71672 60979 69071 31790 57800 687820
Comic book 41540 37975 34100 25575 30845 27900 46500 38130 38750 34875 20150 40300 416640
Magazine 55440 40095 33660 29205 21285 23760 40590 39303 34056 38214 21285 39897 416790
General book 58035 50880 41181 29415 31800 28938 56763 42771 40545 45315 19080 49608 494331
Novel 51800 49210 52059 24605 27713 31080 50505 47656 51541 56980 23310 48692 515151
News paper 19000 16800 13500 10000 5450 5800 13000 13680 13900 16200 4300 12500 144130
Book &CD 34825 40795 37412 17910 14925 15721 59700 33233 29850 45770 19701 33830 383672
Stationery 54000 41400 36000 25650 18900 26100 69300 61110 57870 56520 36450 51840 535140
Technology
30492 26235 20790 16830 12870 12177 22176 21285 18711 21780 6930 28116 238392
equipment
Total 417382 377,085 332,282 221,095 198,468 206,734 433,674 368,840 346,202 384,725 182,996 362,583 3832066
Sale Year 4
80000
Text books
70000
60000
Comic book
50000
Baht
40000
Magazine
30000
20000
General book
10000
0
Novel
May
Jan
Jul
Mar
Nov
Jun
Feb
Sep
Oct
Apr
Aug
Dec
38
Year 5
Sale volume
Text Books 289 270 235 155 125 130 285 260 240 262 135 223 300 2620
Comic book 155 260 233 170 210 195 324 255 275 250 140 283 305 2900
Magazine 99 420 350 310 225 245 437 440 378 390 220 456 595 4466
General books 159 350 265 190 219 200 385 275 260 290 130 348 402 3314
Novel 259 222 210 100 115 134 200 190 215 225 98 195 260 2164
News paper 10 1,800 1,550 1,200 550 600 1,350 1,420 1,400 1,730 450 1,300 2,250 15,600
Books &CDs 199 220 200 95 90 85 340 175 160 245 100 183 200 2093
Stationery 90 500 468 300 220 300 810 705 700 640 450 600 630 6323
Technology
99 280 225 175 132 130 255 240 200 225 75 295 365 2597
Equipment
Year 5
Total Sale
Text Books 78030 67915 44795 36125 37570 82365 75140 69360 75718 39015 64447 86700 757180
Comic book 40300 36115 26350 32550 30225 50220 39525 42625 38750 21700 43865 47275 449500
Magazine 41580 34650 30690 22275 24255 43263 43560 37422 38610 21780 45144 58905 442134
General books 55650 42135 30210 34821 31800 61215 43725 41340 46110 20670 55332 63918 526926
Novel 57498 54390 25900 29785 34706 51800 49210 55685 58275 25382 50505 67340 560476
News paper 18000 15500 12000 5500 6000 13500 14200 14000 17300 4500 13000 22500 156000
Books &CDs 43780 39800 18905 17910 16915 67660 34825 31840 48755 19900 36417 39800 416507
Stationery 45000 42120 27000 19800 27000 72900 63450 63000 57600 40500 54000 56700 569070
Technology
27720 22275 17325 13068 12870 25245 23760 19800 22275 7425 29205 36135 257103
Equipment
Total 407,558 354,900 233,175 211,834 221,341 468,168 387,395 375,072 403,393 200,872 391,915 479273 4134896
39
Cash Receive Year 5
Year 5
Cash Receive
Text books 82943 78030 67915 44795 36125 37570 82365 75140 69360 75718 39015 64447 753423
Comic book 44175 40300 36115 26350 32550 30225 50220 39525 42625 38750 21700 43865 446400
Magazine 56430 41580 34650 30690 22275 24255 43263 43560 37422 38610 21780 45144 439659
General book 60420 55650 42135 30210 34821 31800 61215 43725 41340 46110 20670 55332 523428
Novel 63714 57498 54390 25900 29785 34706 51800 49210 55685 58275 25382 50505 556850
News paper 21000 18000 15500 12000 5500 6000 13500 14200 14000 17300 4500 13000 154500
Book &CD 37810 43780 39800 18905 17910 16915 67660 34825 31840 48755 19900 36417 414517
Stationery 54900 45000 42120 27000 19800 27000 72900 63450 63000 57600 40500 54000 567270
Technology
33660 27720 22275 17325 13068 12870 25245 23760 19800 22275 7425 29205 254628
equipment
Total 455052 407,558 354,900 233,175 211,834 221,341 468,168 387,395 375,072 403,393 200,872 391,915 4110675
Sale Year 5
90000 Text books
80000
70000 Comic book
60000 Magazine
Baht
50000 General book

40000
Novel
30000
20000 News paper
10000 Book &CD
0
Stationery
May
Oct
Jan
Nov
Dec
Jun
Jul
Mar
Apr
Feb
Sep
Aug
Technology equipment
40
3.5 Marketing Expenses (Sale Incentive)

The market expenses of Smile book center separate to advertise expense side and selling
expenses side. The first advertise expense, Smile book center have four ways to convey
communicate with customer. The radio local advertise, the radio can convey to people around
community in Chiang Rai. Leaflet is the matter that tells to customer about the opening of shop
for advertise around Mae Fah Lunag University and vicinity. The vinyl shows the something that
tells to customer. Souvenir is the some gift for customer which shows name or symbol to
advertise shop and have calendars and bookmarks. In December day are many festivals, such as
Father Days, Christmas and New Year. There are provide souvenir relate father, gift box, and has
calendar portable on between New Year festival. And they are provides some souvenir to
customer in popular festival such as heart picture sticker in shop. In June to open new semester
do label to invite student, teacher and customer give souvenir. Mather Days in August has a
souvenir that relate with mother for customer. So, there are bookmarks are five lines of pattern
for give to customer. The second selling expense, these are about promotion and discount.
• Advertising expense
1. Public Relation: radio local advertisement
Wiangchiangrung radio station fm 105.50 MHz
The price for advertisement 3,500 baht/month with Dj.chatchawan Sriprom by our shop contact
and negotiation by telephone (number: 0806744459, 0894342203, 053173655) (Sriprom, 2010)
2. Leaflet
Cherrycom shop provide fine printing paper full color 6x8 inch 1 page/1 baht
On the first time to promote: Smile book center order to 1,000 pages (Tuengchaloen, 2010)
3. Vinyl
We are order to make vinyl to promote shop, vinyl 4 Square meters (PKKprinting, 2009)
41
4. Souvenir
- Calendar portable
Print four-color glossy / matte, waterproof (front - back) 1 pieces/3 Baht, Printing for November
- Bookmark
Print four-color glossy / matte, waterproof (front) 1 pieces/0.5 baht (Kunya, 2010)
• Selling expense
Promotion
- Every 1,000 Bath of customer purchase, the price discount 5 percent
- Every first Monday of month customer can get discount on 5 percent on stationery products
- The membership card (Register for member card 99Bath/1year) discount 10 percent
Note: If there are has discount more one type, customer can get only one type of promotion.
Others
The price of wrap a present book gift which in each month not same, or in many times we
are must sent the detail of order book form customer by fax or telephone to publishing.
42
Marketing Expense Year 1
Expense/month Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Radio local 3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500
Leaflet 1,000 0 0 0 0 0 0 0 0 0 0 0
Vinyl 525 0 0 0 0 0 0 0 0 0 0 0
Souvenir 500 420 0 0 0 790 0 490 0 0 2,100 1,200
Other 0 0 0 0 0 0 0 0 0 0 0 0
• Selling expense
Promotion 456 379 335 256 354 675 767 755 876 377 567 865
Other 175 300 225 175 450 650 360 400 300 225 250 375
Total Expense 5,631 4,599 4,060 3,931 4,304 5,615 4,627 5,145 4,676 4,102 6,417 5,940

7000
6000
Radio local
5000
Leaflet
4000
Baht
Vinyl
3000 Souvenir
2000 Other
1000 • Selling expense
0 Promotion
May
Jan
Mar
Jul
Jun
Nov
Feb
Sep
Apr
Oct
Aug
Dec
Other
43
Radio local 3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500
Leaflet 0 0 0 0 0 0 0 0 0 0 0 0
Vinyl 525 0 0 0 0 0 0 0 0 0 0 0
Souvenir 500 530 0 0 0 350 0 243 632 0 2,100 521
Other 0 0 0 0 0 0 0 0 0 0 0 0
• Selling expense
Promotion 376 365 356 358 335 443 345 335 435 298 389 354
Other 400 200 175 200 250 425 300 250 350 450 400 550
Total Expense 4,776 4,595 4,031 4,058 4,085 4,718 4,145 4,328 4,917 4,248 6,389 4,925

7000 • Advertising
expense
6000
Radio local
5000
4000
Baht
Leaflet
3000
2000 Vinyl
1000
Souvenir
0
May
Jan
Nov
Jun
Jul
Mar
Feb
Sep
Apr
Oct
Aug
Dec
Other
44
Radio local 3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500
Leaflet 0 0 0 0 0 0 0 0 0 0 0 0
Vinyl 525 0 0 0 0 0 0 0 0 0 0 0
Souvenir 500 425 0 0 0 500 0 544 432 0 2,100 900
Other 0 0 0 0 0 0 0 0 0 0 0 0
• Selling expense
Promotion 446 464 425 355 345 323 511 435 434 422 443 454
Other 450 300 125 125 300 450 300 270 350 375 450 500
Total Expense 4,896 4,689 4,050 3,980 4,145 4,773 4,311 4,749 4,716 4,297 6,493 5,354

6000 expense
Radio local
5000
4000
Baht
Leaflet
3000
2000 Vinyl
1000 Souvenir
0
May
Jan
Nov
Jun
Jul
Mar
Apr
Feb
Sep
Oct
Aug
Dec
Other
45
Radio local 0 0 0 0 0 0 0 0 0 0 0 0
Leaflet 0 0 0 0 0 0 0 0 0 0 0 0
Vinyl 525 0 0 0 0 0 0 0 0 0 0 0
Souvenir 750 567 0 0 0 654 0 665 467 0 2,100 1,348
Other 0 0 0 0 0 0 0 0 0 0 0 0
• Selling expense
Promotion 750 654 540 466 475 454 570 656 624 544 531 522
Other 300 300 225 100 300 350 300 350 350 460 475 450
Total Expense 1,800 1,521 765 566 775 1,458 870 1,671 1,441 1,004 3,106 2,320

3000 expense
Radio local
2500
2000
Baht
Leaflet
1500
Vinyl
1000
500 Souvenir
0
May
Oct
Jan
Nov
Dec
Jun
Jul
Mar
Feb
Sep
Apr
Aug
Other
46
Radio local 0 0 0 0 0 0 0 0 0 0 0 0
Leaflet 0 0 0 0 0 0 0 0 0 0 0 0
Vinyl 525 0 0 0 0 0 0 0 0 0 0 0
Souvenir 800 678 0 0 0 564 0 294 365 0 2,100 1,400
Other 0 0 0 0 0 0 0 0 0 0 0 0
• Selling expense
Promotion 740 790 640 556 750 850 810 744 740 762 734 853
Other 380 300 250 275 125 250 350 300 250 400 450 475
Total Expense 1,920 1,768 890 831 875 1,664 1,160 1,338 1,355 1,162 3,284 2,728

3500
Radio local
3000
2500 Leaflet
2000 Vinyl
Baht
1500 Souvenir
1000 Other
500 Promotion
0 Other
May
Jan
Jun
Nov
Mar
Jul
Feb
Sep
Apr
Aug
Oct
Dec
Total Expense
47
3.6 Conclusion in market feasibility

Smile Book Center use general environment for analysis the market. That is political,
economic, social and environment, and technology. And we analysis the competition such as
competitor analysis that are a lot of book around Chiang Rai. Customer analysis is the most
students in Mae Fah Luang University. And the last competitive analysis is MFU Book Center.
For STP Analysis, market segmentation we analysis geographic segmentation, demographic
segmentation, psychographic segmentation, and behavioral segmentation. Market targeting is
students in Mae Fah Luang University. And market positioning is offering various kinds of
books and stationery series. About marketing mix strategy, there are product, price, place and
promotion. Our product is books and stationery. We use market pricing for attract customer to
buy our product. The place is located in front of Mae Fah Luang University. Smile Book Center
has four ways for advertising. And another thing, we have promotion for discount price of books.
For sales forecast, the number of books and stationery increase every year. And also
profit estimation increases same. And for marketing expense, it separate to advertise expense
side and selling expenses side. The amounts of money decrease every year because when a lot of
customers know our book store, we necessary to promote more. But we also promote but not too
much.
48
Chapter 4: Technical Feasibility Study
4.1 Production and Operation Analysis

4.1.1 Product characteristics
There are two kinds of product of Smile Book Center. That is books and stationery. The
core product of our book store is books. We provide a lot of kinds of books for the customer
including textbook and general book. And the supporting product is stationery. Our target group
is students in Mae Fah Luang University. So, we provide the products that suitable for the
students and also other kind of customer same. In our book store we divided two floors;
In the 2st floor, our product is text book, handbook, dictionary and other that related with
studying.
The textbook is covering all of knowledge for students in every major in Mae Fah Luang
University. The textbook have both Thai and English Language. For example;
School of law
Law books are very important for students who study in school of law because all of
them must read too much books. They must understand and remember the knowledge in books.
They don’t have laboratory same other school. So, more read books, more get the knowledge.
We provided a lot of books that concern about law. And it’s covering every subject in school of
law such as business law, the criminal code, and introduction to legal.
49
School of management
Management students must use a lot of books for learning in class. They read books for
add more knowledge from their class because in class don’t have enough time to learn all of
things. There are many things in books that they must know. We provided a lot of books for
every major in school of management such as books that concern about business administration,
tourism management, hospitality industry management, economic, accounting, and aviation
business management.
School of liberal arts
Every major in school of liberal arts must use books for studying. The books that our
book store provided are about English, Chinese, and teaching Chinese. The most of them is about
grammar including reading, writing, listening, and speaking. We provide all of kinds of books
for them and also dictionary.
50
School of science
There are two kinds of books that concern about school of science. That is biological and
chemical. The most of books is concern about theory. We are providing books for both of majors
and every subject for responding need of students.
School of health science
The books in school of health science are concern about public health, physical therapy,
and applied Thai traditional medicine. We provided the books in general and specific for every
student in school of health science.
51
School of cosmetic science
Cosmetic science books are providing in our book store. In general book store don’t have
too much about cosmetic books but our book store have for students. Students can use books in
class or practiced studying.
School of information technology
Although, the most of students in school of information technology study in laboratory

but they must use books for knowing the theory same. Some laboratory must look inside the
books and use books for practice. So, our book store provided a lot of kinds of books that
concern about computer engineering, management information technology, information
communication engineering, software engineering, and multimedia technology animation.
52
School of agro industry
We provided the books that concern about agriculture for students in Mae Fah Luang
University. The most of books concern with postharvest and packaging technology and food
technology. It prepares for students in school of agro industry.
School of Nursing
School of nursing must use a lot of books for students. Students must understand and
remember knowledge that concern with the subjects. So, we provided books for them to learn
and study by themselves.
In the 1nd Floor, we divided to eight zones;
The first zone; Comic book, we are provide book in form of comic which this book is the easy
reading type. There are character for explanation or description and have a lot of picture to
increase amusement. For example;
53
The second zone; Magazine, we are provide on weekly, fortnightly, monthly magazine For
example;
The third zone; General book, we are concern to 10 type of books. We are provide on about
travel, computer & technology, health & beauty, Food & Beverage, Science, Art, Foreigner
language, Parent & child, Home & garden and religion. For example;
54
The fourth zone; Novel, we are provide variety of novel to appropriate with each age such child,
teenage, working, or elder. For example;
The fifth zone; Newspaper, we are provide newspaper on daily, weekly, fortnightly.
For example;
The sixth zone; Book & CD, Book & CD is the book that has CD to support the knowledge.
Such as teaching guitar player book and has CD to support, practice typing skills book has CD
program for practice, book and CD teach make up. For example;
55
The seventh zone; Stationery; we are provide variety of stationery to customer. For example;
The eighth zone; Technology equipment, we are provide some equipment to support computer
working. For example;
4.1.2 Service Process
The process of Smile Book Center is the same other book store. That are;
1) Smile Book Center prepares everything good for welcome customers.
2) When staffs see customers come to our shop, they will be welcome customers and have
service mind. They will have small talk for friendly and make good relationship with customers.
3) Customers walk around for select some book.
4) When customers have some question about books they can ask staffs that attend for answer
and have information for books.
5) When customers can select some book, they will go to counter for pay money for book.
56
4.1.3 Location
Smile Book Center is located in front of Mae Fah Luang University. It’s close the
Phaholyothin Road. Our book store has 3 blogs with three floor but we sell book only two floor.
57
58
4.1.4 Facility Layout
Our shop is commercial building; there are three floors and tree rows, but we are
provided to customer only two floors. Which in each area separate following type of books. In
the second floor has an area less than the first floor because of the model of building.
The first floor
Zone one Zone two

59
Zone three Zone four
Zone five Zone six
Zone seven Zone eight

60
Specials zone : suggestion new book
Counter services
Counter set to service customer, so a lot of equipments will stay at hear. There are
computer, Cash register, fax, printer, telephone, chair and stationery and this area is the area that
sent signal of Wireless also.
61
The second floor

62
4.1.5 Machine/Tools/Equipment
 Land and building

Item Picture Overview Price per Unit Total
unit
(Baht) (Baht)
Land • Commercial 2,500,000 1 2,500,000

buildings
and • Three row
Building
• Three floor
Total 2,500,000
 Stationery Zone
unit
(Baht) (Baht)
Pen • 18 boxes 1,650 2 3,300
Layer • Size 48*25*25

cm (Sun zone
holding, 2010)
Stationery • Size 90*80*150 3,900 5 19,500

cm (OK retailer,
shelf 2010)
Total 22,800
63
 Book Zone
unit
(Baht) (Baht)
Bookshelf • size 80*130 3,500 5 17,500
(A) • 5 Floor
• 1 mesh side
Bookshelf • Size 1.40x 1.80 m 7,500 8 60,000
(B) • Deep 35 cm
• 1 side
(Kasemnate, 2010)
Bookshelf • size 65*90*150 2,800 30 84,000
(C) • 4 Floor
• 2 side
Bookshelf • Size 65*90*150 2,800 5 14,000
(D) • 4 Floor
• 2 side
64

unit
(Baht) (Baht)
Conven- • Size 55*50*155 3,290 3 9,870
tional • 5 Floor
shelves • 4 side
Aluminum Sanki • Tray device 6 feet 1,400 1 1,400

ladder
• Maximum high
177.6 cm (KSS
furniture, 2010)
Total 186,770
65
 Office facilities
unit
(Baht) (Baht)
Computer (Lenovo) ThinkCentre A55 • Intel Core 2 Duo 24,900 1 24,900

Desktop (8705AK3) Processor E2140
PC Set (1.6GHz,2MB L2
and cache,800MHz FSB)
• Intel 946GZ
Lenovo LCD Monitor 15 Chipset
• Ram 512 MB up to
4 GB of DDR2-
SDRAM
• Harddisk 160 GB
7200 rpm Serial
SATA
• 48x32x48x16x CD-
RW/DVD combo
drive
• 1 year Limited on-
site warranty
(Trioplus Thailand,
2008)
Cash POS solution • Management 26,500 1 26,500

register program is a selling
POS PT-02 point WePOS Ready
Express
•
Drawer collection BC
-101S-B
•
Receipt Printers Epso
n TM-U220A.
Barcode
• Scanner Metrologic
MS-5145 (Scan hi-
tech, 2010)
66

unit
(Baht) (Baht)
Fax Panasonic KX-FT933CX • Automatic paper 4,990 1 4,990

cutter
• 28-page
document
memory*2
• 100-station
phonebook
• Automatic
Document
Feeder (10 Sheets)
• Delayed
transmission
• External
telephone jack (I-
techpower, 2010)
Printer Epson LQ-300+II dot • Printing speed 7,790 1 7,790

matrix printer High speed draft:
300 cps at 10 cpi
• Memory 64KB
• Resolution:
Maximum 360 x
360 dpi (letter
quality)
• Paper capacity:
1+3 copies (SCT
Systems, 2011)
67

unit
(Baht) (Baht)
CCTV FUJIKO FK-204TR • 4 channel DVR 20,000 1 20,000

system with audio 1
channel
• System speed
camera records 25
frames per 4
• System MJPEG
compressed high-
definition images
• Display has a
switch
• Supports hard
drives a ball SATA
• Backup USB
Data Link
(Gunkamoy, 2010)
Telephone Panasonic KX-TS520MXW • Connector DATA 690 1 690

PORT
• One touch call 3
button light
• Adjust the headset
speaker level 6
• White
(OfficeMate, 2009)
68

unit
(Baht) (Baht)
Air Panasonic • Air Purifier Super 24,500 8 196,000

condition Alleru
CS-PC18JKT Buster sheet against
allergens is 99%
• Powerful Air
Flow large propeller
•Timer on/off 24
hours
•real dancers rust wi
th a special coating
(Yopi, 2010)
Broadband EnGenius ESR-9752 - • Wireless 2,400 1 2,400

Router 300Mbps Wireless-N Broadband Router
Router/AP (2T2R) 802.11b/g/n device
Wireless speed 300 Mbps
• Received - sent
data by 2T2R
MIMO technology,
which increases the
distance of up to 3
times
• Internet sharing
via cable and
wireless
• Supports QOS:
Application Based,
Priority Queue,
Bandwidth
Allocation (Sysnet
Cente, 2010)
69

unit
(Baht) (Baht)
Plug Mr. Smith 306B Plug • 6 plug the breast 355 3 1,065
• A switch
• Cable length 3
meters
• Size 13x30x5 cm
• Weight 0.589 kg
Cashier • Structure made 9,800 1 9,800

counter from hardwood
over with plywood
and cover with four
mega again
Chair • Blue fabric 1,490 2 2,980

• Adjust front /
back
• Adjustable high /
low hydraulic acid
• Size 55x54x100-
110 cm
Plastic • Plastic grade A 1,250 2 2,500

basket
• 10 baskets per set
• Has a stand wheel

70

unit
(Baht) (Baht)
Stationery • Scissors 4,000 1 4,000
• Glue
• Paper Reports
(rip)
• Blue ballpoint
pen
• Red ballpoint pen

• Correcting fluid
• Pencil, Pencil
lead, pencil eraser
• Notebook size B5
(182x257mm)
• Etc.
Total 303,615
4.1.6 Logistics Management
Because our book shop location in Chiang Rai province makes the logistic is important.
We are using process to receive and allowance goods by transportations. Smile book center order
books by fax and receive book that order by logispost. In post, that is the best way of our shop to
order book from publisher. Because by logispost have an on time following limit of time. And
some time we go to book fair in time that have exhibition to sales books in down price.
Moreover we are using post in sent give for customer too. On publishing cannot stay only big
city, but they are spread around any country. Which we are must different the price to transport
also.
71
The step of logistics in our shop as follow;
1. The first start forms our shop order books to publisher by send bill or contact with
telephone and fax also.
2. The second publisher sent product past logispost, then logispost sent product to our shop
3. The third customer order book parts our shop and shop do process like step one. After
that sent product to customer.
Or about rate, the fee of rate it depend on weigh, the far of distant and the quickly of time
of logispost send product. Because of the long distant cost to send to long destination so high
follow fuel in carrying. The high weigh of carry make fuel it over quick also. Moreover if the
product quick to sending to shop, our shop will must increase money to pay cost of thing things.
Normally our shop receive product from publishers that stay in center of Thailand make the cost
of each logispost it is between two hundred to three hundred- fifty baht per each and so when
weight more than fifty kilogram, we must more pay money. And the limit weigh that logistpost
are two hundred kilogram. (Thailand post, 2010)
72
4.1.7 Facility Management
Smile book center prepare many facility for own, staff and customer. For every people
happy when stay in shop. The good facility can effect to decision of people. If place that stay
doesn’t happy, it will make nobody want to come and working. The facility of our shop prepare
are electricity to enough for everybody, because light is important to do anything. There are
preparing water for using, broadband router wireless for sharing internet signal, CCTV for safety
life, telephone for contact with publishing and customer.
 Electricity
We are using in TOU 1 (electricity of small business type) in electricity system which
demand the highest average of 15 minutes less than 30 kW By connecting through a single
electric meter. And we can pay electricity bill by deducted money from the bank. (Metropolitan
Electricity Authority, 2011)
 Water
We are using in type 2 of water system (Commerce, Government Agency, State

enterprise and Industry). We can pay electricity bill by deducted money from
the bank same electricity. (Metropolitan Waterwork Authority, 2007)
 Broadband router wireless
We install broadband router wireless for sharing internet signal for every
people can connecting that. In globalization internet is important in daily life we are provide
convenience to customer.
73
 CCTV
Install CCTV for safety life of customer and shop too. There are 4
cameras for lookout all around shop for following crime or the thing
that abnormal.
 Telephone
Connecting telephone line with TOT operation for connect publishing
and customer. When pay bill, we pay by counter services.
4.2 Cost of Investment

4.2.1 Pre- Operating Cost
1.) Shop’s name signboard
Figure 4.2.1 Company’s name signboard
Our shop would be ordering the shop’s name signboard from Cando advertising
company. Cando advertising company is the located 139/3 Moo.19 Ban Rai Road, Rob Wieng,
Muang District, Chiang Rai 57000. Contacts their company are telephone: 0-5374-8755-6,086-
4200840, Fax: 0-5360-1153 connect to 14. E mail: cando_advertising@hotmail.com,
cando_advertising@yahoo.com
74
The company’s name signboard will be form of C-board and character box. The character
is like yellow and green color in order to demonstrate that colorful and happiness for customer.
The background is black color in order to it makes distinct character and distinct for shop. In
addition, signboard has smile picture to indicate company’s name “Smile book center”. The size
of background signboard that wideness is about 2 meters and height is about 4 meters.
Company’s name signboard is the sign to show that the customers can see our shop. The total
price for company’s name signboards is 35,000 baht that include installation service.
2.) Company’s name signboard tax
Signboard tax is the board to show the company’s name and brand for used in the
commercial operations and advertising in order to make money and other revenue. Whether it
shows or advertisings on the any material that consist of any picture, character and other sign by
maybe written, inscription, carved and other method.
Smile book center has company name’s signboard by made in form of English language
and including picture. So, we must be payment tax according to third kind of tax rate which is
without Thai letters that whether it has other pictures or signs. The tax rate is 40 baths per 500
square centimeters. Smile book center’s signboard size is 80,000 square centimeters (200 cm2 *
400 cm2). Therefore, signboard tax is 6,400 baht. The tax will be paid at Department of revenue
development, Bureau of financial, Chiang Rai Sub-district Administration Organization.
Telephone number is 0-5374-2663.
3.) Document for signboard tax payment
For new installation signboard, the documents for tax payer as follow are:
1. License installation, a receipt from Signboard Company
2) Certified copy of census registration
3) Personal identity card
4) Certification of partnership such as VAT 01, VAT 09, VAT 20
5) Other proof as following the authority suggestion (Pattanakit.net, 2010)

75
4) Rubber stamp
Rubber stamp refers to trademark stamp that

required a significant sign for register as a Juristic
Person. It is sign to show the right, privilege and
responsibilities of company as Juristic Person and also to
stamp on the other document in the sign name of
company. For our rubber stamp is ordering from Auto
Figure 4.2.3 Rubber stamp
sticker shop. The located is close by Sin Tani, Pan
District, Chiang Rai. Contact by home / fax: 053-658150, Mobile: 080-4991319, 087-7268224,
E-mail: kn_print@hotmail.com, and autostickershop@gmail.com.
The rubber stamp is including the shop’s name as “Smile book center” and the logo of the
shop to show the customers, and they can see and easy to remember our shop. The size of this
stamp that wideness is 5 centimeters and height is 3.5 centimeters. The price is 100 baht per
each. Our shop would be two pieces. Thus, the total price is 200 baht. (Auto Sticker, 2010)
5) Registration
5.1) Types of business organization
Limited partnership is the business which shareholders join to cost for operated business,
and responsible together that is registered according to the law.
 Registered Transaction that the Partnership has to register to Modify or Change.

(1) Name of partnership
(2) Location of head office and / or branches
(3) Objective of Partnership
(4) Partners
(5) Managing Partner
(6) Limitation of Managing Partner’s Power

76
(7) Partnership’s Seal
(8) Other transactions that should be publicized
(9) Merging the partnership
(10) Transforming the partnership to company limited
 Information Used for the Registration of Partnership’s Establishment

(1) Name of partnership
(2) Objective of Partnership
(3) Location of head office and / or branches
(4) Name, Address, Age, Nationality, Occupation and items that are invested
(5) Name of Managing Partner (must be partner without limit)
(6) Limitation of Managing Partner’s Power (If so)
(7) Partnership’s Seal
 The Limited partnership registration fee

(1) The registration is amount of money not more than 100,000 baht that cost resource is setting
100 baht, if it remains 100,000 baht to compute as 100,000 baht. Therefore, the total is not less
than 1,000 baht and not more than 5,000 baht.
(2) Certificate is 200 baht per a copy
(3) Registration certificate is 100 baht per a copy
(4) Case of registrar approve registration document is 50 baht per page
Hence, the total Limited partnership registration fee of Smile book center is 1,500 baht.
Our shop registered at Department of Business Development Ministry of commerce, Chiang Rai
province.
77
5.2) Limited partnership Registration
The shop’s name is Smile book center. The located is Ta-Sud sub-district, Muang district,
Chiang Rai province.
 Partnership or shareholder
1. Ms. Kanyarat Saehang
2. Ms. Theeraphorn Promsiri
3. Ms. Sirinet Wanna
4. Ms. Ma Aye Thida Oo
5. Ms. Linwen Tang (Kiatchai Accounting and payroll Outsoucing Service, 2009)
 The capital investment

The capital investment is 2,000,000 baht, Number of stock is 20,000 stock and value is
100/per stock. We are loan capital is 1,000,000 Baht from Government saving bank by payment
interest rate MLR + 2 % per year, and shareholders contract to invested is 200,000 baht per a
person as well as number of stock is 2,000 stocks, and it equal 20%.
 The share of profits

Shareholders will get benefit according to contracts between partnerships. The contracts
are divided into three parts. The first part is 10% for interest investors. The second is 50% for
investor from net income. The last is 40% for investment in next year.
 The business's objectives:

1. To establish “Smile book center” like Limited partnership.
2. To provide the profit for shareholder.
 Sign’s name of Shareholders

5. Ms. Linwen Tang (Government saving bank, 2010)
78
6.) Telephone and Wireless internet installation
Smile book center will using the service and installed the Wireless Lan fromTOT Public
Company Limited. The TOT Public Company Limited is located at 729 Oot-tarakij Road,
Wiang Sub- District, Muang District, Chiang rai. Telephone number: 0-5360-1724, Fax: 0-5371-
6844, Website: www.toteservice.com.
The Wireless internet package “Jet Pack” that we selected 6 Mb, and the price is 590 baht
per month (not include VAT). This package is no fees for initial packages as amount 1,000 baht
and telephone installation as amount 3,350 baht. Moreover, the company gives special privilege
for customer that is we can exchange to buy wireless modem as price 890 baht. Our shop
chooses to using ADSL Modem that is Wireless Ethernet Router type. Therefore, our shop must
be paying the service internet is amount 731.3 baht per month because of the service internet is
590 baht but not include VAT 7% that is equal 631.3 bath per month, and add the telephone price
is amount 100 baht per month. Thus, the total wireless internet price is 731.3 baht per month.
(TOT public Company limited, 2010)
The total pre-operating cost
No. Details Cost (Baht)
1 Signboard 35,000
2 Signboard tax 6,400
3 Rubber stamp* 300
4 Limited partnership registration fee 1,500
5 Wireless internet ( monthly)** -
Total 48,100
* Rubber stamp is 100 baht per piece (3 pieces)
** Payment is 731.3 baht per month

79
4.3 Investment Cost

4.3.1 Assets- fixed assets are including land and buildings, equipments and tools etc.
1.) Land and building that buy is 2,500,000 baht. We are paying by installments 250,000
baht per month that time is 10 years.
2.) Building decoration
Smile book center will hire the constructer which is Matee design & construction. This
company is located in 710/7 Sri gert Road, Wiang sub-district, Mueng district, Chiang Rai
57000. Telephone number is 089 – 6358090, 082-1846009. Email: Mateehome@hotmail.com.
Website: www.mateehome.com. ‎
The total cost of building decoration
No. Details Unit Price/Unit Total (Baht)
1 Swing door
1 21,000 21,000*
(*include installation)
2 Aluminum Mirror
13 Square- 1,500 19,500*

meter
80
3 Tiles
300 300 90,000*
Jazz Cream
Tile - 12"x12"
COTTO
4 Stairs
1 34,500 34,500*
(Smart Neo-Neo
Wood Balus )
5 Color TOA 4 seasons
(Foundation color) 3* 1,580 4,740
*1 bucket = 5 gallons
81
6 Color TOA 4 Seasons
( Interior and exterior 6* 1,560 9,360

color)
*1 bucket = 5 gallons
7 Wage of drawing& - 15,000 15,000

painting
8 Electric light bulb
72 80 5,760
82
9 Electric equipment - 9,240 9,240
10 Wage of electrician - 20,000 20,000
Total 169,100
4.3.2 Equipments and tools
No. Details Unit Price/Unit Total (Baht) Remark
1 Air conditioner
8 24,500 196,000* Panasonic CS/CU-

PC18 KKT
18,984 BTU
(*include
installation)
2 POS solution
1 26,500 26,500 POS PT-02

83
3 Chairs
5 1,290 6,450
4 Lockers
1 10,538 10,538 Lockers LK-6118
5 Telephone
1 690 690 Panasonic KX-

TS520MXW
6 Cashier counter
1 9,800 9,800
84
7 Pen layer
2 1,650 3,300
8 Stationery shelf
5 3,900 19,500
9 Book shelves (A)
5 3,500 17,500
10 Book shelves (B)
8 7,500 60,000
85
11 Book shelves (C)
30 2,800 84,000
12 Book shelves (D)
5 2,800 14,000
13 Conventional shelves
3 3,290 9,870
86
14 Aluminum ladder
1 1,400 1,400
15 Computer PC set
1 24,900 24,900 Lenovo

ThinkCentre A55
Desktop
(8705AK3) and
Lenovo LCD
Monitor 15
16 Printer
1 7,790 7,790 Epson LQ-300+II

dot matrix printer
17 CCTV
1 20,000 20,000 FUJIKO FK-

204TR
87
18 Broadband Router
Wireless 1 2,400 2,400 EnGenius ESR-

9752 - 300Mbps
Wireless-N
Router/AP (2T2R)
19 Plug
3 355 1,065
20 Chair
2 1,490 2,980
88
21 Plastic basket
2 1,250 2,500
22 Office equipment
- - 4,000
Total 525,183
Investment cost
Investment Amount Depreciation Annual Dep. Monthly Dep.
Building* 2,500,000 20 Years 125,000 10,416.67
Signboard 35,000 5 Years 7,000 583.3
Swing door 21,000 5 Years 4,200 350
Rubber stamp 300 3 Years 100 8.33
Aluminum Mirror 19,500 5 Years 3,900 325
Tiles 90,000 5 Years 18,000 1,500
Stairs 34,500 5 Years 6,900 575

89
Electric light bulb 5,760 3 Year 1,920 160
Electric
equipment 9,240 3 Year 3,080 256.67
Air conditioner 24,500 5 Years 4,900 408.33
POS solution 26,500 5 Years 5,300 441.67
Chairs balloon 6,450 3 Years 2,150 179.17
Lockers 10,538 5 Years 2,107.60 175.63
Telephone 690 3 Years 230 19.17
Cashier counter 9,800 5 Years 1,960 163.33
Pen layer 3,300 5 Years 660 55
Stationery shelf 19,500 5 Years 3,900 325
Book shelves (A) 17,500 5 Years 3,500 291.67
Book shelves (B) 60,000 5 Years 12,000 1,000
Book shelves (C) 84,000 5 Years 16,800 1,400
Book shelves (D) 14,000 5 Years 2,800 233.33
Conventional
shelves 9,870 5 Years 1,974 164.5
Aluminum ladder 1,400 5 Years 280 23.33
Computer PC set 24,900 3 Years 8,300 691.67
Printer 7,790 3 Years 2,596.67 216.39

90
CCTV 20,000 5 Years 4,000 333.33
Broadband
Router
Wireless 2,400 3 Years 800 66.67
Plug 1,065 3 Years 355 29.58
Chair 2,980 3 Years 993.33 82.78
Plastic basket 2,500 3 Years 833.33 69.44
Office equipment 4,000 3 Years 1,333.33 111.11
Total 3,068,983 247,873 20,656.07
* The total price of building is 2,500,000 baht. We are initially paying by installments
250,000 baht per month that time is 10 years.
91
Depreciation Year 1
Depreciation
Pre-investment
Amount Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total
cost
Building 2,500,000 10,416.67 10,416.67 10,416.67 10,416.67 10,416.67 10,416.67 10,416.67 10,416.67 10,416.67 10,416.67 10,416.67 10,416.67 125,000.04
Signboard 35,000 583.3 583.3 583.3 583.3 583.3 583.3 583.3 583.3 583.3 583.3 583.3 583.3 7,000
Swing door 21,000 350 350 350 350 350 350 350 350 350 350 350 350 4200
Rubber stamp 300 8.33 8.33 8.33 8.33 8.33 8.33 8.33 8.33 8.33 8.33 8.33 8.33 99.96
Aluminum
3,900.00
Mirror 19,500 325 325 325 325 325 325 325 325 325 325 325 325
Tiles 90,000 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 18,000
Stairs 34,500 575 575 575 575 575 575 575 575 575 575 575 575 6,900
Electric light
5,760 160 160 160 160 160 160 160 160 160 160 160 160 1,920
bulb
Electric
9,240 256.67 256.67 256.67 256.67 256.67 256.67 256.67 256.67 256.67 256.67 256.67 256.67 3,080
equipment
Total 2,715,300 14,174.97 14,174.97 14,174.97 14,174.97 14,174.97 14,174.97 14,174.97 14,174.97 14,174.97 14,174.97 14,174.97 14,174.97 170,100
Equipments &
Tools Amount Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total
Air conditioner 24,500 408.33 408.33 408.33 408.33 408.33 408.33 408.33 408.33 408.33 408.33 408.33 408.33 4,900
POS solution 26,500 441.67 441.67 441.67 441.67 441.67 441.67 441.67 441.67 441.67 441.67 441.67 441.67 5,300
Chairs balloon 6,450 179.17 179.17 179.17 179.17 179.17 179.17 179.17 179.17 179.17 179.17 179.17 179.17 2,150
Lockers 10,538 175.63 175.63 175.63 175.63 175.63 175.63 175.63 175.63 175.63 175.63 175.63 175.63 2,107.60
Telephone 690 19.17 19.17 19.17 19.17 19.17 19.17 19.17 19.17 19.17 19.17 19.17 19.17 230
Cashier counter 9,800 163.33 163.33 163.33 163.33 163.33 163.33 163.33 163.33 163.33 163.33 163.33 163.33 1,960
Pen layer 3,300 55 55 55 55 55 55 55 55 55 55 55 55 660
Stationery shelf 19,500 325 325 325 325 325 325 325 325 325 325 325 325 3,900
Book shelves (A) 17,500 291.67 291.67 291.67 291.67 291.67 291.67 291.67 291.67 291.67 291.67 291.67 291.67 3,500
Book shelves (B) 60,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 12,000
Book shelves (C) 84,000 1,400 1,400 1,400 1,400 1,400 1,400 1,400 1,400 1,400 1,400 1,400 1,400 16,800
Book shelves (D) 14,000 233.33 233.33 233.33 233.33 233.33 233.33 233.33 233.33 233.33 233.33 233.33 233.33 2,800
Conventional
9,870 164.5 164.5 164.5 164.5 164.5 164.5 164.5 164.5 164.5 164.5 164.5 164.5 1,974
shelves
Aluminum ladder 1,400 23.33 23.33 23.33 23.33 23.33 23.33 23.33 23.33 23.33 23.33 23.33 23.33 280
Computer PC set 24,900 691.67 691.67 691.67 691.67 691.67 691.67 691.67 691.67 691.67 691.67 691.67 691.67 8,300
Printer 7,790 216.39 216.39 216.39 216.39 216.39 216.39 216.39 216.39 216.39 216.39 216.39 216.39 2,597
CCTV 20,000 333.33 333.33 333.33 333.33 333.33 333.33 333.33 333.33 333.33 333.33 333.33 333.33 4,000
Broadband
2,400 66.67 66.67 66.67 66.67 66.67 66.67 66.67 66.67 66.67 66.67 66.67 66.67 800
Router Wireless
Plug 1,065 29.58 29.58 29.58 29.58 29.58 29.58 29.58 29.58 29.58 29.58 29.58 29.58 355
Chair 2,980 82.78 82.78 82.78 82.78 82.78 82.78 82.78 82.78 82.78 82.78 82.78 82.78 993
Plastic basket 2,500 69.44 69.44 69.44 69.44 69.44 69.44 69.44 69.44 69.44 69.44 69.44 69.44 833
Office equipment 4,000 111.11 111.11 111.11 111.11 111.11 111.11 111.11 111.11 111.11 111.11 111.11 111.11 1,333.33
Total 353,683 6481.1 6481.1 6481.1 6481.1 6481.1 6481.1 6481.1 6481.1 6481.1 6481.1 6481.1 6481.1 77,773
92
Depreciation Year 2
Depreciation
Pre-investment cost Amount Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total
Building 2,375,000 10,416.67 10,416.67 10,416.67 10,416.67 10,416.67 10,416.67 10,416.67 10,416.67 10,416.67 10,416.67 10,416.67 10,416.67 125,000.04
Signboard 28,000 583.3 583.3 583.3 583.3 583.3 583.3 583.3 583.3 583.3 583.3 583.3 583.3 7,000
Swing door 16,800 350 350 350 350 350 350 350 350 350 350 350 350 4200
Rubber stamp 200 8.33 8.33 8.33 8.33 8.33 8.33 8.33 8.33 8.33 8.33 8.33 8.33 99.96
Aluminum Mirror 15,600 325 325 325 325 325 325 325 325 325 325 325 325 3,900.00
Tiles 72,000 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 18,000
Stairs 27,600 575 575 575 575 575 575 575 575 575 575 575 575 6,900
Electric light bulb 3,840 160 160 160 160 160 160 160 160 160 160 160 160 1,920
Electric equipment 6,160 256.67 256.67 256.67 256.67 256.67 256.67 256.67 256.67 256.67 256.67 256.67 256.67 3,080
Total 2,545,200 14,174.97 14,174.97 14,174.97 14,174.97 14,174.97 14,174.97 14,174.97 14,174.97 14,174.97 14,174.97 14,174.97 14,174.97 170,100
Equipments & Tools Amount Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total
Air conditioner 19,600 408.33 408.33 408.33 408.33 408.33 408.33 408.33 408.33 408.33 408.33 408.33 408.33 4,900
POS solution 21,200 441.67 441.67 441.67 441.67 441.67 441.67 441.67 441.67 441.67 441.67 441.67 441.67 5,300
Chairs balloon 4,300 179.17 179.17 179.17 179.17 179.17 179.17 179.17 179.17 179.17 179.17 179.17 179.17 2,150
Lockers 8,430 175.63 175.63 175.63 175.63 175.63 175.63 175.63 175.63 175.63 175.63 175.63 175.63 2,107.60
Telephone 460 19.17 19.17 19.17 19.17 19.17 19.17 19.17 19.17 19.17 19.17 19.17 19.17 230
Cashier counter 7,840 163.33 163.33 163.33 163.33 163.33 163.33 163.33 163.33 163.33 163.33 163.33 163.33 1,960
Pen layer 2,640 55 55 55 55 55 55 55 55 55 55 55 55 660
Book shelves (A) 14,000 291.67 291.67 291.67 291.67 291.67 291.67 291.67 291.67 291.67 291.67 291.67 291.67 3,500
Book shelves (B) 48,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 12,000
Book shelves (C) 67,200 1,400 1,400 1,400 1,400 1,400 1,400 1,400 1,400 1,400 1,400 1,400 1,400 16,800
Book shelves (D) 11,200 233.33 233.33 233.33 233.33 233.33 233.33 233.33 233.33 233.33 233.33 233.33 233.33 2,800
Conventional shelves 7,896 164.5 164.5 164.5 164.5 164.5 164.5 164.5 164.5 164.5 164.5 164.5 164.5 1,974
Aluminum ladder 1,120 23.33 23.33 23.33 23.33 23.33 23.33 23.33 23.33 23.33 23.33 23.33 23.33 280
Computer PC set 16,600 691.67 691.67 691.67 691.67 691.67 691.67 691.67 691.67 691.67 691.67 691.67 691.67 8,300
Printer 5,193 216.39 216.39 216.39 216.39 216.39 216.39 216.39 216.39 216.39 216.39 216.39 216.39 2,597
CCTV 16,000 333.33 333.33 333.33 333.33 333.33 333.33 333.33 333.33 333.33 333.33 333.33 333.33 4,000
Broadband Router
1,600 66.67 66.67 66.67 66.67 66.67 66.67 66.67 66.67 66.67 66.67 66.67 66.67 800
Wireless
Plug 710 29.58 29.58 29.58 29.58 29.58 29.58 29.58 29.58 29.58 29.58 29.58 29.58 355
Chair 1,987 82.78 82.78 82.78 82.78 82.78 82.78 82.78 82.78 82.78 82.78 82.78 82.78 993
Plastic basket 1,667 69.44 69.44 69.44 69.44 69.44 69.44 69.44 69.44 69.44 69.44 69.44 69.44 833
Total 275,910 6481.1 6481.1 6481.1 6481.1 6481.1 6481.1 6481.1 6481.1 6481.1 6481.1 6481.1 6481.1 77,773
93
Depreciation Year 3
Depreciation
Building 2,250,000 10,416.67 10,416.67 10,416.67 10,416.67 10,416.67 10,416.67 10,416.67 10,416.67 10,416.67 10,416.67 10,416.67 10,416.67 125,000.04
Signboard 21,000 583.3 583.3 583.3 583.3 583.3 583.3 583.3 583.3 583.3 583.3 583.3 583.3 7,000
Swing door 12,600 350 350 350 350 350 350 350 350 350 350 350 350 4200
Rubber stamp 100 8.33 8.33 8.33 8.33 8.33 8.33 8.33 8.33 8.33 8.33 8.33 8.33 99.96
Aluminum Mirror 11,700 325 325 325 325 325 325 325 325 325 325 325 325 3,900.00
Tiles 54,000 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 18,000
Stairs 20,700 575 575 575 575 575 575 575 575 575 575 575 575 6,900
Electric light bulb 1,920 160 160 160 160 160 160 160 160 160 160 160 160 1,920
Electric equipment 3,080 256.67 256.67 256.67 256.67 256.67 256.67 256.67 256.67 256.67 256.67 256.67 256.67 3,080
Total 2,368,100 14,174.97 14,174.97 14,174.97 14,174.97 14,174.97 14,174.97 14,174.97 14,174.97 14,174.97 14,174.97 14,174.97 14,174.97 170,100
Air conditioner 14,700 408.33 408.33 408.33 408.33 408.33 408.33 408.33 408.33 408.33 408.33 408.33 408.33 4,900
POS solution 15,900 441.67 441.67 441.67 441.67 441.67 441.67 441.67 441.67 441.67 441.67 441.67 441.67 5,300
Chairs balloon 2,150 179.17 179.17 179.17 179.17 179.17 179.17 179.17 179.17 179.17 179.17 179.17 179.17 2,150
Lockers 6,322 175.63 175.63 175.63 175.63 175.63 175.63 175.63 175.63 175.63 175.63 175.63 175.63 2,107.60
Telephone 230 19.17 19.17 19.17 19.17 19.17 19.17 19.17 19.17 19.17 19.17 19.17 19.17 230
Cashier counter 5,880 163.33 163.33 163.33 163.33 163.33 163.33 163.33 163.33 163.33 163.33 163.33 163.33 1,960
Pen layer 1,980 55 55 55 55 55 55 55 55 55 55 55 55 660
Book shelves (A) 10,500 291.67 291.67 291.67 291.67 291.67 291.67 291.67 291.67 291.67 291.67 291.67 291.67 3,500
Book shelves (B) 36,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 12,000
Book shelves (C) 50,400 1,400 1,400 1,400 1,400 1,400 1,400 1,400 1,400 1,400 1,400 1,400 1,400 16,800
Book shelves (D) 8,400 233.33 233.33 233.33 233.33 233.33 233.33 233.33 233.33 233.33 233.33 233.33 233.33 2,800
Aluminum ladder 840 23.33 23.33 23.33 23.33 23.33 23.33 23.33 23.33 23.33 23.33 23.33 23.33 280
Computer PC set 8,300 691.67 691.67 691.67 691.67 691.67 691.67 691.67 691.67 691.67 691.67 691.67 691.67 8,300
Printer 2,596 216.39 216.39 216.39 216.39 216.39 216.39 216.39 216.39 216.39 216.39 216.39 216.39 2,597
CCTV 12,000 333.33 333.33 333.33 333.33 333.33 333.33 333.33 333.33 333.33 333.33 333.33 333.33 4,000
Broadband Router
800 66.67 66.67 66.67 66.67 66.67 66.67 66.67 66.67 66.67 66.67 66.67 66.67 800
Wireless
Plug 355 29.58 29.58 29.58 29.58 29.58 29.58 29.58 29.58 29.58 29.58 29.58 29.58 355
Chair 993 82.78 82.78 82.78 82.78 82.78 82.78 82.78 82.78 82.78 82.78 82.78 82.78 993
Plastic basket 833 69.44 69.44 69.44 69.44 69.44 69.44 69.44 69.44 69.44 69.44 69.44 69.44 833
Total 198,134 6481.1 6481.1 6481.1 6481.1 6481.1 6481.1 6481.1 6481.1 6481.1 6481.1 6481.1 6481.1 77,773
94
Depreciation Year 4
Depreciation
Building 2,125,000 10,416.67 10,416.67 10,416.67 10,416.67 10,416.67 10,416.67 10,416.67 10,416.67 10,416.67 10,416.67 10,416.67 10,416.67 125,000.04
Signboard 14,000 583.3 583.3 583.3 583.3 583.3 583.3 583.3 583.3 583.3 583.3 583.3 583.3 7,000
Swing door 8,400 350 350 350 350 350 350 350 350 350 350 350 350 4200
Rubber stamp 0 0 0 0 0 0 0 0 0 0 0 0 0 0.00
Aluminum Mirror 7,800 325 325 325 325 325 325 325 325 325 325 325 325 3,900.00
Tiles 36,000 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 18,000
Stairs 13,800 575 575 575 575 575 575 575 575 575 575 575 575 6,900
Electric light bulb 0 0 0 0 0 0 0 0 0 0 0 0 0 0.00
Electric equipment 0 0 0 0 0 0 0 0 0 0 0 0 0 0.00
Total 2,205,000 13,749.97 13,749.97 13,749.97 13,749.97 13,749.97 13,749.97 13,749.97 13,749.97 13,749.97 13,749.97 13,749.97 13,749.97 165,000
Air conditioner 9,800 408.33 408.33 408.33 408.33 408.33 408.33 408.33 408.33 408.33 408.33 408.33 408.33 4,900
POS solution 10,600 441.67 441.67 441.67 441.67 441.67 441.67 441.67 441.67 441.67 441.67 441.67 441.67 5,300
Chairs balloon 0 0 0 0 0 0 0 0 0 0 0 0 0 0.00
Lockers 4,215 175.63 175.63 175.63 175.63 175.63 175.63 175.63 175.63 175.63 175.63 175.63 175.63 2,107.60
Telephone 0 0 0 0 0 0 0 0 0 0 0 0 0 0.00
Cashier counter 3,920 163.33 163.33 163.33 163.33 163.33 163.33 163.33 163.33 163.33 163.33 163.33 163.33 1,960
Pen layer 1,320 55 55 55 55 55 55 55 55 55 55 55 55 660
Book shelves (A) 7,000 291.67 291.67 291.67 291.67 291.67 291.67 291.67 291.67 291.67 291.67 291.67 291.67 3,500
Book shelves (B) 24,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 12,000
Book shelves (C) 33,600 1,400 1,400 1,400 1,400 1,400 1,400 1,400 1,400 1,400 1,400 1,400 1,400 16,800
Book shelves (D) 5,600 233.33 233.33 233.33 233.33 233.33 233.33 233.33 233.33 233.33 233.33 233.33 233.33 2,800
Aluminum ladder 560 23.33 23.33 23.33 23.33 23.33 23.33 23.33 23.33 23.33 23.33 23.33 23.33 280
Computer PC set 0 0 0 0 0 0 0 0 0 0 0 0 0 0.00
Printer 0 0 0 0 0 0 0 0 0 0 0 0 0 0.00
CCTV 8,000 333.33 333.33 333.33 333.33 333.33 333.33 333.33 333.33 333.33 333.33 333.33 333.33 4,000
Broadband Router
0 0 0 0 0 0 0 0 0 0 0 0 0 0.00
Wireless
Plug 0 0 0 0 0 0 0 0 0 0 0 0 0 0.00
Chair 0 0 0 0 0 0 0 0 0 0 0 0 0 0.00
Plastic basket 0 0 0 0 0 0 0 0 0 0 0 0 0 0.00
Office equipment 0 0 0 0 0 0 0 0 0 0 0 0 0 0.00
Total 120,363 5015.12 5015.12 5015.12 5015.12 5015.12 5015.12 5015.12 5015.12 5015.12 5015.12 5015.12 5015.12 60,181
95
Depreciation Year 5
Depreciation
Building 2,000,000 10,416.67 10,416.67 10,416.67 10,416.67 10,416.67 10,416.67 10,416.67 10,416.67 10,416.67 10,416.67 10,416.67 10,416.67 125,000.04
Signboard 7,000 583.3 583.3 583.3 583.3 583.3 583.3 583.3 583.3 583.3 583.3 583.3 583.3 7,000
Swing door 4,200 350 350 350 350 350 350 350 350 350 350 350 350 4200
Rubber stamp 0 0 0 0 0 0 0 0 0 0 0 0 0 0.00
Aluminum Mirror 3,900 325 325 325 325 325 325 325 325 325 325 325 325 3,900.00
Tiles 18,000 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 18,000
Stairs 6,900 575 575 575 575 575 575 575 575 575 575 575 575 6,900
Electric light bulb 0 0 0 0 0 0 0 0 0 0 0 0 0 0.00
Electric equipment 0 0 0 0 0 0 0 0 0 0 0 0 0 0.00
Total 2,040,000 13,749.97 13,749.97 13,749.97 13,749.97 13,749.97 13,749.97 13,749.97 13,749.97 13,749.97 13,749.97 13,749.97 13,749.97 165,000
Air conditioner 4,900 408.33 408.33 408.33 408.33 408.33 408.33 408.33 408.33 408.33 408.33 408.33 408.33 4,900
POS solution 5,300 441.67 441.67 441.67 441.67 441.67 441.67 441.67 441.67 441.67 441.67 441.67 441.67 5,300
Chairs balloon 0 0 0 0 0 0 0 0 0 0 0 0 0 0.00
Lockers 2,107 175.63 175.63 175.63 175.63 175.63 175.63 175.63 175.63 175.63 175.63 175.63 175.63 2,107.60
Telephone 0 0 0 0 0 0 0 0 0 0 0 0 0 0.00
Cashier counter 1,960 163.33 163.33 163.33 163.33 163.33 163.33 163.33 163.33 163.33 163.33 163.33 163.33 1,960
Pen layer 660 55 55 55 55 55 55 55 55 55 55 55 55 660
Book shelves (A) 3,500 291.67 291.67 291.67 291.67 291.67 291.67 291.67 291.67 291.67 291.67 291.67 291.67 3,500
Book shelves (B) 12,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 12,000
Book shelves (C) 16,800 1,400 1,400 1,400 1,400 1,400 1,400 1,400 1,400 1,400 1,400 1,400 1,400 16,800
Book shelves (D) 2,800 233.33 233.33 233.33 233.33 233.33 233.33 233.33 233.33 233.33 233.33 233.33 233.33 2,800
Aluminum ladder 280 23.33 23.33 23.33 23.33 23.33 23.33 23.33 23.33 23.33 23.33 23.33 23.33 280
Computer PC set 0 0 0 0 0 0 0 0 0 0 0 0 0 0.00
Printer 0 0 0 0 0 0 0 0 0 0 0 0 0 0.00
CCTV 4,000 333.33 333.33 333.33 333.33 333.33 333.33 333.33 333.33 333.33 333.33 333.33 333.33 4,000
Broadband Router
0 0 0 0 0 0 0 0 0 0 0 0 0 0.00
Wireless
Plug 0 0 0 0 0 0 0 0 0 0 0 0 0 0.00
Chair 0 0 0 0 0 0 0 0 0 0 0 0 0 0.00
Plastic basket 0 0 0 0 0 0 0 0 0 0 0 0 0 0.00
Office equipment 0 0 0 0 0 0 0 0 0 0 0 0 0 0.00
Total 60,181 5015.12 5015.12 5015.12 5015.12 5015.12 5015.12 5015.12 5015.12 5015.12 5015.12 5015.12 5015.12 60,181
96
4.4 Operating cost

Operating costs are recurring expenses (day-to-day) which are related to the operation of
a business, such as sales and administration, as opposed to production, also called operating
expenses. It includes:
Then, we mainly to budget from these aspects:
Because of our company is a pint-sized bookstore, belong to the service type, we have no
production process, so our raw material costs will be defined as costs of acquisition and costs of
decorative materials.
4.4.1 Raw material Cost
Year 1
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
(start
-up
cost)
65,000 40,000 20,000 10,000 15,000 90,000 60,000 50,000 100,000 8,000 80,000 110,000
Books
(all
kinds)
stationer 40,000 10,000 5,000 8,000 5,000 60,000 40,000 13,000 55,000 7,000 31,000 65,000
ies
Total : 987,000 Baht
Year 2
70,000 45,000 20,000 16,000 15,000 100,000 70,000 55,000 70,000 15,000 80,000 130,000
Books
(all
kinds)
40,000 17,000 10,000 9,000 6,000 70,000 40,000 15,000 50,000 5,000 40,000 70,000
stationer
ies
Total : 1,058,000Baht
97
Year 3
85,000 60,000 20,000 18,000 20,000 130,000 90,000 80,000 90,000 18,000 85,000 150,000
Books
(all
kinds)
stationer 35,000 25,000 15,000 10,000 10,000 50,000 40,000 40,000 60,000 7,000 55,000 80,000
ies
Year 4
80,000 60,000 25,000 20,000 25,000 120,000 100,000 90,000 91,000 15,000 85,000 150,000
Books
(all
kinds)
stationer 50,000 40,000 20,000 10,000 17,000 90,000 56,000 48,000 75,000 12,000 55,000 100,000
ies
Year 5
110,000 80,000 32,000 25,000 25,000 120,000 90,000 105,000 85,000 20,000 85,000 150,000
Books
(all
kinds)
stationer 55,000 30,000 23,000 13,000 10,000 90,000 65,000 55,000 70,000 10,000 65,000 110,000
ies
4.4.2 Direct Labor Cost
Direct Labor Cost Person Year 1 Year 2 Year 3 Year 4 Year 5

General manager 1 15,000 15,000 16,000 17,000 18,000
Customer service office 2 7,500 7,500 8,500 9,500 9,500
House keeper 1 5,000 5,000 5,500 6,000 6,500
98
4.5 Management Analysis

Smile book center, there are 5 partnership in the bookstore;

5. Ms. Linwen Tang
All partnerships agree to promote Ms. Kanyarat Saehang to be board director of smile
book center is representative or delegate of the bookstore to register in company limited
establishment at Office Ta-Sud sub-district, Muang district, Chiang Rai province. She can check
any documents in business operation of the bookstore.
4.5.1 Organization Management
Smile book center we work in bookstore as family. We support relationship in

organization, so we try to have activities together among employees in each department in
bookstore such as we provide common room for our employees to let them have lunch together.
Moreover we support employees to concern about organization culture. Thus the bookstore
provides company’s Polo-Shirts for employees to wear in everyday. For our company Polo T-
Shirt, the bookstore provides 2 shirts for each employee annually.
 Bookstore polo T- shirt
The shirt will be orange whit bookstore logo in the front of and bookstore name on the back.
99
4.5.2 Organization Chart
Board of
Director
General Customer
House Keeper
Management service office
Smile book center management team will contain with department are as following:
1. General Manager (1 position)
Job description
- Plan and develop systems and procedures to improve the operating quality and efficiency of the
department.
- Analysis business problems and develop solution to enhance efficiencies.
- Direct staff in the development, analysis, and preparation of reports.
- Monitor competitor and trend in packaging business and related field.
100
Qualifications
- Male/Female, Thai nationality
- Age over 25 years old.
- Bachelor’s Degree or higher in Business Administration or related field.
- AT least 3 experience in management working.
- Good command of English and computer literacy.
- More knowledge about book
2. Customer service officer (2 positions)

Job description
- To serve as the main point of contract for customers request and need books
- Responsible for answering calls in order books
- Give information to customers
Qualifications
- Male or female
- Age 25 years or older
- Bachelor’s Degree in Marketing, Statistic or related field
- Good command of English and computer literacy
- Good characteristic and fast learning and service mind
3. House keeper
Job description
- Clean book store 2 floors.
Qualification
- Female
- Good relationship and responsibility
- Patient
101
4.5.3 Administration Cost
Employee salary
No position Rank Salary

(bath)
1 General Manager 1 position 15,000
2 Customer service officer 2 position 7,500
3 House keeper 1 position 5,000
Total 35,000
102
Office equipment expense

Smile book center will separate the office equipment expense according to each quarter
of the year. For the first quarter of every year, the office equipment list and expense is as below:
No Item Units Price Total

per unit bath
1 SHIH-TZU A4 Paper 5 74 370
2 Thermal Bill 3 116 348
3 Post-it Paper 3 39 117
4 Tablet 1 26 26
5 Account Book 1 85 85
6 Pens 1 129 129
7 Pencils 1 29 29
8 Eraser 10 4 40
9 Highlighter 12 17 204
10 Liquid Paper 5 49 245
11 Max 3 62 186
12 Filling Max 1 57 57
13 Cutter 5 20 100
14 Blade cutter 1 14 14
15 Scissors 3 30 90
16 Glue 2 10 20
17 Ruler 5 3 15
18 Paperclip 1 50 50
19 Paperclip1 1 54 54
20 Scotch tape 1 30 30
21 Plastic bags 30 35 1,050
Total 3,259
103
For the second, third and fourth quarter of every year, the office equipment expense will
be as following:
No Item Units Price Total

per unit bath
1 SHIH-TZU A4 Paper 5 74 370
2 Thermal Bill 3 116 348
3 Post-it Paper 3 39 117
4 Tablet 1 26 26
5 Account Book 1 85 85
6 Filling Max 1 57 57
7 Cutter 5 20 100
8 Plastic bags 30 35 1,050
Total 2,153*3 = 6,459
Total office supplier in each year 9,718
Paying by installment
Smile book center building is 2 floors with 3 boxes building. The area is about 15meters
x20 meters each floor. The pay for each year is 25,0000 baht per year; and the pay contact is for
at least 10 years pay. Moreover, the company has to make a prepaid payment for 10 years. Then
the total paying per year is 25,0000 x 12 = 300,0000 baht per year
For following administrative expense, the company estimate as following and would be
increase 10% per years.
Electricity expense / month
Electrics Price Price

- First 150 unit (unit 0 - 150) 1.8047 Baht 270.705
- Next 250 unit (unit 151 - 400) 2.7781 Baht 694.525
- Over 400 unit (unit 401 up) 2.9780 Baht 5,935.6
Our shop use electricity totally 2,393.1504 units. The price is 9,797.92Baht. (Faculty,
2011)
104
Water Expense/month
For the water expense, we pay about 300 baht per month.
TT&T internet and telephone expense/month

Internet expense (include VAT) = 730.30 baht/month
Telephone expense = 300 baht/month
Maintenance costs = 100 baht/month
Fax *(2baht/time) = 200 baht/month
4.6 Technical Feasibility Conclusion

For production and operation Analysis, there are two products for our shop. First is a
book. Second is stationery. We are two floors in our shop. The upstairs, our product is text book,
handbook, dictionary and other that related with studying. In downstairs, we have eight zones for
our products. For our service process, we prepare good product for customer and staffs have
service mind for the customer. The location of Smile Book Center is located in front of Mae Fah
Luang University. It’s close the Phaholyothin Road. Our book store has 3 blogs with three floor
but we sell book only two floor. For facility layout, our shop is commercial building; there are
three floors and tree rows, but we are provided to customer only two floors. In the second floor
has an area less than the first floor because of the model of building. For machine, tools, and
equipment, we have for land and building, stationery zone, book zone, and office facilities . For
logistics management, we are using process to receive and allowance goods by transportations.
Smile book center order books by fax and receive book that order by logispost. And publisher
sent product past logispost, then logispost sent product to our shop. For facility management,
Smile book center prepare many facility for own, staff and customer such as electricity, water,
broadband router wireless, CCTV, and telephone. For cost of investment, we pay money for
shop’s name signboard, company’s name signboard tax, document for signboard tax payment,
rubber stamp, registration, and telephone and wireless internet installation. For investment cost,
we pay for asset, equipments and tools. And operating cost is for raw material cost, and direct
labor cost. For management analysis, we show organization management and administration
cost.
105
Chapter 5: Financial
5.1 Income Statement

106
Smile Book Center

Income Statement
For the year 1
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total
Revenue
300,405 272,475 190,419 160,668 160,852 344,326 300,855 297,964 326,468 142,898 303,734 378,542 3,179,606
Sales
Cost of Goods Sold 105,000 50,000 25,000 18,000 20,000 150,000 100,000 63,000 155,000 15,000 111,000 175,000 987,000
Gross Income 195,405 222,475 165,419 142,668 140,852 194,326 200,855 234,964 171,468 127,898 192,734 203,542 2,192,606
Operating Expenses
5,631 4,599 4,060 3,931 4,304 5,615 4,627 5,145 4,676 4,102 6,417 5,940 59,047
Selling
General & Administrative
General manager 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 180,000
Customer service office*2 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 180,000
House keeper 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 60,000
Office supplies 3,259 0 0 2,153 0 0 2,153 0 0 2,153 0 0 9,718
Utility expense 11,428 11,428 11,428 11,428 11,428 11,428 11,428 11,428 11,428 11,428 11,428 11,428 137,139
Building 20,833 20,833 20,833 20,833 20,833 20,833 20,833 20,833 20,833 20,833 20,833 20,833 250,000
Depreciation 20,656 20,656 20,656 20,656 20,656 20,656 20,656 20,656 20,656 20,656 20,656 20,656 247,873
Total operating Expense 96,808 92,517 91,978 94,002 92,222 93,533 94,698 93,063 92,594 94,173 94,335 93,858 1,123,776
Net Income before Operations 98,597 129,958 73,441 48,666 48,630 100,793 106,157 141,901 78,874 33,725 98,399 109,684 1,068,830
Operating Income (Loss)

Interest expense 8% 20,276 20,276 20,276 20,276 20,276 20,276 20,276 20,276 20,276 20,276 20,276 20,276 243,317
Total Operating Income 20,276 20,276 20,276 20,276 20,276 20,276 20,276 20,276 20,276 20,276 20,276 20,276 243,317
Income (Loss) before Income Taxes 78,321 109,682 53,165 28,390 28,354 80,517 85,881 121,625 58,598 13,449 78,123 89,408 825,513
Income taxes expense 30% 23,496 32,905 15,950 8,517 8,506 24,155 25,764 36,488 17,579 4,035 23,437 26,822 247,654
Net Income (Loss) for the year 54,825 76,777 37,215 19,873 19,848 56,362 60,117 85,137 41,019 9,414 54,686 62,586 577,859
Dividends 27,352 38,389 18,608 9,937 9,924 28,181 30,058 42,569 20,509 4,707 27,343 31,293 288,869
Retained Earnings 27,352 65,741 84,349 94,285 104,209 132,390 162,448 205,017 225,526 230,233 257,576 288,869 288,869
107
Smile Book Center

Income Statement
For the year 2
Revenue
Sales 309,682 288,055 194,623 174,208 167,947 358,661 308,774 300,038 336,936 146,518 310,907 380,175 3,276,524
Cost of Goods Sold 110,000 62,000 30,000 25,000 21,000 170,000 110,000 70,000 120,000 20,000 120,000 200,000 1,058,000
Gross Income 199,682 226,055 164,623 149,208 146,947 188,661 198,774 230,038 216,936 126,518 190,907 180,175 2,218,524
Operating Expenses
Selling 4,776 4,595 4,031 4,058 4,085 4,718 4,145 4,328 4,917 4,248 6,389 4,925 55,215
General manager 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 180,000
House keeper 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 60,000
Office supplies 2,153 0 0 2,153 0 0 2,153 0 0 2,153 0 0 8,612
Utility expense 11,428 11,428 11,428 11,428 11,428 11,428 11,428 11,428 11,428 11,428 11,428 11,428 137,139
Building 20,833 20,833 20,833 20,833 20,833 20,833 20,833 20,833 20,833 20,833 20,833 20,833 250,000
Depreciation 20,656 20,656 20,656 20,656 20,656 20,656 20,656 20,656 20,656 20,656 20,656 20,656 247,873

Income (Loss) before Income Taxes 84,559 113,266 52,398 34,803 34,668 75,749 84,282 117,516 103,825 11,923 76,324 67,056 856,369
Dividends 29,596 39,643 18,339 12,181 12,134 26,512 29,499 41,131 36,339 4,173 26,713 23,470 299,729
108
Smile Book Center

Income Statement
For the year 3
Revenue
Sales 344,127 311,982 205,445 189,228 191,297 395,488 335,305 321,175 356,447 162,956 337,023 417,382 3,567,855
Gross Income 224,127 226,982 170,445 161,228 161,297 215,488 205,305 201,175 206,447 137,956 197,023 187,382 2,294,855
Operating Expenses
Selling 4,896 4,689 4,050 3,980 4,145 4,773 4,311 4,749 4,716 4,297 6,493 5,354 56,453
General &
Administrative
General manager 16,000 16,000 16,000 16,000 16,000 16,000 16,000 16,000 16,000 16,000 16,000 16,000 192,000
Customer service
17,000 17,000 17,000 17,000 17,000 17,000 17,000 17,000 17,000 17,000 17,000 17,000 204,000
office*2
House keeper 5,500 5,500 5,500 5,500 5,500 5,500 5,500 5,500 5,500 5,500 5,500 5,500 66,000
Office supplies 2,153 0 0 2,153 0 0 2,153 0 0 2,153 0 0 8,612
Utility expense 11,428 11,428 11,428 11,428 11,428 11,428 11,428 11,428 11,428 11,428 11,428 11,428 137,139
Building 20,833 20,833 20,833 20,833 20,833 20,833 20,833 20,833 20,833 20,833 20,833 20,833 250,000
Depreciation 20,656 20,656 20,656 20,656 20,656 20,656 20,656 20,656 20,656 20,656 20,656 20,656 247,873
Total operating
98,467 96,107 95,468 97,551 95,563 96,191 97,882 96,167 96,134 97,868 97,911 96,772 1,162,076
Expense
Net Income before

125,660 130,875 74,977 63,677 65,734 119,297 107,423 105,008 110,313 40,088 99,112 90,610 1,132,779
Operations
Operating Income
(Loss)
Total Operating
20,276 20,276 20,276 20,276 20,276 20,276 20,276 20,276 20,276 20,276 20,276 20,276 243,317
Income
Income (Loss) before

105,384 110,599 54,701 43,401 45,458 99,021 87,147 84,732 90,037 19,812 78,836 70,334 889,462
Income Taxes
Income taxes expense
31,615 33,180 16,410 13,020 13,637 29,706 26,144 25,420 27,011 5,944 23,651 21,100 266,839
30%
Net Income (Loss)
73,769 77,419 38,291 30,381 31,821 69,315 61,003 59,312 63,026 13,868 55,185 49,234 622,623
for the year
Dividends 36,884 38,710 19,145 15,190 15,910 34,657 30,501 29,656 31,513 6,934 27,593 24,617 311,312
109
Smile Book Center

Income Statement
For the year 4
Revenue
377,08 332,28 221,09 198,46 206,73 433,67 368,84 346,20 384,72 182,99 362,58 455,05 3,869,73
Sales 5 2 5 8 4 4 0 2 5 6 3 2 6
Gross Income 247,085 232,282 176,095 168,468 164,734 223,674 212,840 208,202 218,725 155,996 222,583 205,052 2,435,736
Operating Expenses
Selling 1,800 1,521 765 566 775 1,458 870 1,671 1,441 1,004 3,106 2,320 17,297
General manager 17,000 17,000 17,000 17,000 17,000 17,000 17,000 17,000 17,000 17,000 17,000 17,000 19,000
House keeper 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 72,000
Office supplies 2,153 0 0 2,153 0 0 2,153 0 0 2,153 0 0 8,612
Utility expense 11,428 11,428 11,428 11,428 11,428 11,428 11,428 11,428 11,428 11,428 11,428 11,428 137,139
Building 20,833 20,833 20,833 20,833 20,833 20,833 20,833 20,833 20,833 20,833 20,833 20,833 250,000
Depreciation 18,765 18,765 18,765 18,765 18,765 18,765 18,765 18,765 18,765 18,765 18,765 18,765 225,181
Total operating Expense 96,980 94,548 93,792 95,746 93,802 94,485 96,050 94,698 94,468 96,184 96,133 95,347 957,229
Net Income before

150,105 137,734 82,303 72,722 70,932 129,189 116,790 113,504 124,257 59,812 126,450 109,705 1,293,507
Operations

Income (Loss) before

Income Taxes 129,829 117,458 62,027 52,446 50,656 108,913 96,514 93,228 103,981 39,536 106,174 89,429 1,050,191
Net Income (Loss) for the
year 90,880 82,221 43,419 36,712 35,459 76,239 67,560 65,260 72,787 27,675 74,322 62,600 735,133
Dividends 45,440 41,110 21,709 18,356 17,730 38,120 33,780 32,630 36,393 13,838 37,161 31,300 367,567
110
Smile Book Center

Income Statement
For the year 5
Revenue
Sales 407,558 354,900 233,175 211,834 221,341 468,168 387,395 375,072 403,393 200,872 391,915 479,273 4,134,896
Gross Income 242,558 244,900 178,175 173,834 186,341 258,168 232,395 215,072 248,393 170,872 241,915 219,273 2,611,896
Operating Expenses
Selling 1,920 1,768 890 831 875 1,664 1,160 1,338 1,355 1,162 3,284 2,728 18,975
General manager 18,000 18,000 18,000 18,000 18,000 18,000 18,000 18,000 18,000 18,000 18,000 18,000 216,000
House keeper 6,500 6,500 6,500 6,500 6,500 6,500 6,500 6,500 6,500 6,500 6,500 6,500 78,000
Office supplies 2,153 0 0 2,153 0 0 2,153 0 0 2,153 0 0 8,612
Utility expense 11,428 11,428 11,428 11,428 11,428 11,428 11,428 11,428 11,428 11,428 11,428 11,428 137,139
Building 20,833 20,833 20,833 20,833 20,833 20,833 20,833 20,833 20,833 20,833 20,833 20,833 250,000
Depreciation 18,765 18,765 18,765 18,765 18,765 18,765 18,765 18,765 18,765 18,765 18,765 18,765 225,181

Income (Loss) before Income Taxes 121,682 126,329 60,482 54,047 68,663 139,701 112,279 96,931 130,235 50,754 121,828 99,742 1,182,673
Dividends 42,589 44,215 21,169 18,916 24,032 48,895 39,298 33,926 45,582 17,764 42,640 34,910 413,935
111
5.2 Balance Sheet

Smile Book Center
Balance Sheet
For the year 1
Year 1 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Asset
Current asset
Cash 137,804 460,161 392,670 293,271 263,495 300,193 487,422 468,972 421,962 418,861 280,563 449,299
Other current asset(Inventories) 188,607 0 0 67,344 106,928 132,224 0 62,604 89,060 67,426 275,009 144,804
Total current asset 326,411 460,161 392,670 360,615 370,423 432,417 487,422 531,576 511,022 486,287 555,572 594,103
Fixed asset
Equipment 525,183 525,183 525,183 525,183 525,183 525,183 525,183 525,183 525,183 525,183 525,183 525,183
Building 250,000 250,000 250,000 250,000 250,000 250,000 250,000 250,000 250,000 250,000 250,000 250,000
Total Fixed asset 775,183 775,183 775,183 775,183 775,183 775,183 775,183 775,183 775,183 775,183 775,183 775,183
Total asset 1,101,594 1,235,344 1,167,853 1,135,798 1,145,606 1,207,600 1,262,605 1,306,759 1,286,205 1,261,470 1,330,755 1,369,286
Liability and Equity

Liability
Long term note payable 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000
Other 6,667 6,576 6,485 6,393 6,300 6,207 6,113 6,019 5,924 5,828 5,732 5,635
Taxes expense 23,496 32,905 15,950 8,517 8,506 24,155 25,764 36,488 17,579 4,035 23,437 26,822
Total liability 1,030,163 1,039,481 1,022,434 1,014,910 1,014,806 1,030,362 1,031,877 1,042,506 1,023,503 1,009,863 1,029,169 1,032,457
Equity
Retain earning 27,352 65,741 84,349 94,285 104,209 132,390 162,448 205,017 225,526 230,233 257,576 288,869
Owner equity 16,667 16,667 16,667 16,667 16,667 16,667 16,667 16,667 16,667 16,667 16,667 16,667
Common stock and paid in surplus 27,412 113,456 44,404 9,937 9,924 28,181 51,612 42,569 20,509 4,707 27,343 31,293
Total owner equity 71,431 195,863 145,419 120,888 130,800 177,238 230,727 264,252 262,702 251,607 301,586 336,829
Total liability and equity 1,101,594 1,235,344 1,167,853 1,135,798 1,145,606 1,207,600 1,262,605 1,306,759 1,286,205 1,261,470 1,330,755 1,369,286
112
Smile Book Center

Balance Sheet
For the year 2
Asset
Current asset
Cash 520,712 471,947 407,713 301,964 281,455 303,950 500,637 495,341 472,914 417,264 291,893 447,014
Other current asset (Inventories) 0 0 0 67,141 99,596 130,215 0 2,594 56,434 83,956 258,445 123,414
Fixed asset
Equipment 525,183 525,183 525,183 525,183 525,183 525,183 525,183 525,183 525,183 525,183 525,183 525,183
Building 250,000 250,000 250,000 250,000 250,000 250,000 250,000 250,000 250,000 250,000 250,000 250,000
Total asset 1,295,895 1,247,130 1,182,896 1,144,288 1,156,234 1,209,348 1,275,820 1,273,118 1,304,531 1,276,403 1,325,521 1,345,611

Liability
Other 5,537 5,439 5,340 5,240 5,140 5,039 4,938 4,835 4,732 4,629 4,524 4,419
Taxes expense 25,368 33,980 15,719 10,441 10,400 22,725 25,285 1,451 1,420 1,389 1,357 1,326
Total liability 1,030,905 1,039,419 1,021,059 1,015,681 1,015,540 1,027,764 1,030,222 1,006,286 1,006,152 1,006,017 1,005,882 1,005,745
Equity
Retain earning 29,596 69,239 87,578 99,759 111,893 138,405 167,904 209,034 245,373 249,546 276,260 299,729
Owner equity 16,667 16,667 16,667 16,667 16,667 16,667 16,667 16,667 16,667 16,667 16,667 16,667
113
Smile Book Center

Balance Sheet
For the year 3
Asset
Current asset
Cash 552,914 522,727 434,684 316,201 302,687 358,319 549,990 488,038 479,213 443,614 309,793 475,358
Other current asset 10,562 21,000 45,367 123,624 157,806 162,121 34,567 79,800 102,394 146,033 279,853 204,987
Fixed asset
Equipment 525,183 525,183 525,183 525,183 525,183 525,183 525,183 525,183 525,183 525,183 525,183 525,183
Building 250,000 250,000 250,000 250,000 250,000 250,000 250,000 250,000 250,000 250,000 250,000 250,000
Total asset 1,338,659 1,318,910 1,255,234 1,215,008 1,235,676 1,295,623 1,359,740 1,343,021 1,356,790 1,364,829 1,364,829 1,455,528

Liability
Other 4,314 4,207 4,100 3,992 3,884 3,774 3,664 3,554 3,442 3,330 3,217 3,103
Taxes expense 31,615 33,180 16,410 13,020 13,637 29,706 26,144 25,420 27,011 5,944 23,651 21,100
Total liability 1,035,929 1,037,387 1,020,510 1,017,013 1,017,521 1,033,481 1,029,809 1,028,973 1,030,453 1,009,274 1,026,868 1,024,204
Equity
Retain earning 36,884 75,594 94,739 109,930 125,840 160,497 190,999 220,655 252,168 259,102 286,695 311,312
Owner equity 16,667 16,667 16,667 16,667 16,667 16,667 16,667 16,667 16,667 16,667 16,667 16,667
114
Smile Book Center

Balance Sheet
For the year 4
Asset
Current asset
Cash 587,459 538,503 454,898 337,004 313,124 362,170 580,431 513,297 498,186 491,597 336,515 504,380
Other current asset 0 48,920 115,680 202,143 233,456 232,220 90,065 160,876 187,906 203,457 383,210 248,766
Fixed asset
Equipment 525,183 525,183 525,183 525,183 525,183 525,183 525,183 525,183 525,183 525,183 525,183 525,183
Building 250,000 250,000 250,000 250,000 250,000 250,000 250,000 250,000 250,000 250,000 250,000 250,000
Total asset 1,362,642 1,362,606 1,345,761 1,314,330 1,321,763 1,369,573 1,445,679 1,449,356 1,461,275 1,470,237 1,494,908 1,528,329

Liability
Other 2,989 2,874 2,758 2,641 2,523 2,405 2,286 2,166 2,045 1,923 1,801 1,678
Taxes expense 38,949 35,237 18,608 15,734 15,197 32,674 28,954 27,968 31,194 11,861 31,852 26,829
Total liability 1,041,938 1,038,111 1,021,366 1,018,375 1,017,720 1,035,079 1,031,240 1,030,134 1,033,239 1,013,784 1,033,653 1,028,507
Equity
Retain earning 45,440 86,550 108,260 126,616 144,346 182,465 216,245 248,875 285,268 299,106 336,267 367,567
Owner equity 16,667 16,667 16,667 16,667 16,667 16,667 16,667 16,667 16,667 16,667 16,667 16,667
115
Smile Book Center

Balance Sheet
For the year 5
Asset
Current asset
Cash 619,426 575,185 476,434 350,205 339,095 398,329 625,960 534,444 545,434 518,118 365,349 540,931
Other current asset 0 0 0 71,118 149,916 171,606 0 119,642 108,548 150,756 383,952 189,090
Fixed asset
Equipment 525,183 525,183 525,183 525,183 525,183 525,183 525,183 525,183 525,183 525,183 525,183 525,183
Building 250,000 250,000 250,000 250,000 250,000 250,000 250,000 250,000 250,000 250,000 250,000 250,000
Total asset 1,394,609 1,350,368 1,251,617 1,196,506 1,264,194 1,345,118 1,401,143 1,429,269 1,429,165 1,444,057 1,524,484 1,505,204

Liability
Other 1,554 1,429 1,303 1,177 1,050 922 792 663 532 400 268 134
Taxes expense 36,505 37,899 18,145 16,214 20,599 41,910 33,684 29,079 39,070 15,226 36,548 29,923
Total liability 1,038,059 1,039,328 1,019,448 1,017,391 1,021,649 1,042,832 1,034,476 1,029,742 1,039,602 1,015,626 1,036,816 1,030,057
Equity
Retain earning 42,589 86,804 107,973 126,889 150,921 199,816 239,114 273,040 318,622 336,386 379,026 413,935
Owner equity 16,667 16,667 16,667 16,667 16,667 16,667 16,667 16,667 16,667 16,667 16,667 16,667
116
5.3 Statement of Cash Flow

Smile Book Center
Cash Flow Statement
For the year 1
Year 1 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total
Cash flow form operating activity
Cash inflow
Cash received on sales 300,405 272,475 190,419 160,668 160,852 344,326 300,855 297,964 326,468 142,898 303,734 378,542 3,179,606
Cash form account receivable 0 0 0 0 0 0 0 0 0 0 0 0 0
Adjust rental building 20,833 20,833 20,833 20,833 20,833 20,833 20,833 20,833 20,833 20,833 20,833 20,833 250,000
Adjust depreciation 20,656 20,656 20,656 20,656 20,656 20,656 20,656 20,656 20,656 20,656 20,656 20,656 247,873
other 0 0 0 0 0 0 0 0 0 0 0 0 0
Cash inflow from operation activity 341,894 313,964 231,908 202,157 202,341 385,815 342,344 339,453 367,957 184,387 345,223 420,031 3,677,479
Cash outflow
Cost of good sold 105,000 50,000 25,000 18,000 20,000 150,000 100,000 63,000 155,000 15,000 111,000 175,000 987,000
Marketing expense 5,631 4,599 4,060 3,931 4,304 5,615 4,627 5,145 4,676 4,102 6,417 5,940 59,047
Administrative expense 49,687 46,428 46,428 48,581 46,428 46,428 48,581 46,428 46,428 48,581 46,428 46,428 566,857
Cash piad for income tax 23,496 32,905 15,950 8,517 8,506 24,155 25,764 36,488 17,579 4,035 23,437 26,822 247,654
other cash expense 0 0 0 0 0 0 0 0 0 0 0 0 0
Cash out flow from operation activity 183,814 133,932 91,438 79,029 79,238 226,198 178,972 151,061 223,683 71,718 187,282 254,190 1,860,558
Net Cash flow from operation activity 158,080 180,033 140,471 123,128 123,103 159,617 163,372 188,393 144,274 112,670 157,942 165,841 1,816,921
Cash inflow from investing activity
Cash inflow
Cash received from sold equipment 0 0 0 0 0 0 0 0 0 0 0 0 0
other 0 0 0 0 0 0 0 0 0 0 0 0 0
Cash inflow form investing actitvity 0 0 0 0 0 0 0 0 0 0 0 0 0
Cash outflow
Cash paid on administrative investment 2,000,000 0 0 0 0 0 0 0 0 0 0 0 2,000,000
Cash out flow from investment activity 2,000,000 0 0 0 0 0 0 0 0 0 0 0 2,000,000
- -
Net Cash flow from investing activity 2,000,000 0 0 0 0 0 0 0 0 0 0 0 2,000,000
Cash flow from financing activity
Cash in flow
Cash loan 1,000,000 0 0 0 0 0 0 0 0 0 0 0 1,000,000
other 0 0 0 0 0 0 0 0 0 0 0 0 0
Cash inflow from financing activity 2,000,000 0 0 0 0 0 0 0 0 0 0 0 2,000,000
Cash outflow
Repayment for interest 20,276 20,276 20,276 20,276 20,276 20,276 20,276 20,276 20,276 20,276 20,276 20,276 243,317
Cash outflow from financing activity 20,276 20,276 20,276 20,276 20,276 20,276 20,276 20,276 20,276 20,276 20,276 20,276 243,317
Net cash flow from financing activity 1,979,724 -20,276 -20,276 -20,276 -20,276 -20,276 -20,276 -20,276 -20,276 -20,276 -20,276 -20,276 1,756,683
Net Cash increase or decrease 137,804 159,756 120,195 102,852 102,827 139,341 143,096 168,117 123,998 92,393 137,665 145,565 1,573,604
Beginning cash 0 300,405 272,475 190,419 160,668 160,852 344,326 300,855 297,964 326,468 142,898 303,734 2,801,064
Ending Cash 137,804 460,161 392,670 293,271 263,495 300,193 487,422 468,972 421,962 418,861 280,563 449,299 4,374,668
117
Smile Book Center

Cash Flow Statement
For the year 2
Cash inflow
other 0 0 0 0 0 0 0 0 0 0 0 0 0
Cash outflow
Cost of good sold 110,000 62,000 30,000 25,000 21,000 170,000 110,000 70,000 120,000 20,000 120,000 200,000 1,058,000
Cash inflow
other 0 0 0 0 0 0 0 0 0 0 0 0 0
Cash outflow
Cash paid on administrative investment 0 0 0 0 0 0 0 0 0 0 0 0 0
Cash out flow from investment activity 0 0 0 0 0 0 0 0 0 0 0 0 0
Net Cash flow from investing activity 0 0 0 0 0 0 0 0 0 0 0 0 0
Cash in flow
Cash loan 0 0 0 0 0 0 0 0 0 0 0 0 0
other 0 0 0 0 0 0 0 0 0 0 0 0 0
Cash inflow from financing activity 0 0 0 0 0 0 0 0 0 0 0 0 0
Cash outflow
Repayment for interest and principle loan 20,276 20,276 20,276 20,276 20,276 20,276 20,276 20,276 20,276 20,276 20,276 20,276 243,317
Net cash flow from financing activity -20,276 -20,276 -20,276 -20,276 -20,276 -20,276 -20,276 -20,276 -20,276 -20,276 -20,276 -20,276 -243,317
Beginning cash 378,542 309,682 288,055 194,623 174,208 167,947 358,661 308,774 300,038 336,936 146,518 310,907 3,274,891
Ending Cash 520,712 471,947 407,713 301,964 281,455 303,950 500,637 495,341 472,914 417,264 291,893 447,014 4,912,799
118
Smile Book Center

Cash Flow Statement
For the year 3
Cash inflow
other 0 0 0 0 0 0 0 0 0 0 0 0 0
Cash outflow
Cost of good sold 120,000 85,000 35,000 28,000 30,000 180,000 130,000 120,000 150,000 25,000 140,000 230,000 1,273,000
Cash inflow
other 0 0 0 0 0 0 0 0 0 0 0 0 0
Cash outflow
Cash in flow
Cash loan 0 0 0 0 0 0 0 0 0 0 0 0 0
other 0 0 0 0 0 0 0 0 0 0 0 0 0
Cash outflow
Beginning cash 380,175 344,127 311,982 205,445 189,228 191,297 395,488 335,305 321,175 356,447 162,956 337,023 3,530,648
Ending Cash 552,914 522,727 434,684 316,201 302,687 358,319 549,990 488,038 479,213 443,614 309,793 475,358 5,233,530
119
Smile Book Center

Cash Flow Statement
For the year 4
Cash inflow
other 0 0 0 0 0 0 0 0 0 0 0 0 0
Cash outflow
Cost of good sold 130,000 100,000 45,000 30,000 42,000 210,000 156,000 138,000 166,000 27,000 140,000 250,000 1,434,000
Marketing expense 1,800 1,521 765 566 775 1,458 870 1,671 1,441 1,004 3,106 2,320 17,297
Cash inflow
other 0 0 0 0 0 0 0 0 0 0 0 0 0
Cash outflow
Cash in flow
Cash loan 0 0 0 0 0 0 0 0 0 0 0 0 0
other 0 0 0 0 0 0 0 0 0 0 0 0 0
Cash outflow
Beginning cash 417,382 377,085 332,282 221,095 198,468 206,734 433,674 368,840 346,202 384,725 182,996 362,583 3,832,066
Ending Cash 587,459 538,503 454,898 337,004 313,124 362,170 580,431 513,297 498,186 491,597 336,515 504,380 5,702,561
120
Smile Book Center

Cash Flow Statement
For the year 5
Cash inflow
other 0 0 0 0 0 0 0 0 0 0 0 0 0
Cash outflow
Cost of good sold 165,000 110,000 55,000 38,000 35,000 210,000 155,000 160,000 155,000 30,000 150,000 260,000 1,523,000
Marketing expense 1,920 1,768 890 831 875 1,664 1,160 1,338 1,355 1,162 3,284 2,728 18,975
Cash inflow
other 0 0 0 0 0 0 0 0 0 0 0 0 0
Cash outflow
Cash in flow
Cash loan 0 0 0 0 0 0 0 0 0 0 0 0 0
other 0 0 0 0 0 0 0 0 0 0 0 0 0
Cash outflow
Beginning cash 455,052 407,558 354,900 233,175 211,834 221,341 468,168 387,395 375,072 403,393 200,872 391,915 4,110,675
Ending Cash 619,426 575,185 476,434 350,205 339,095 398,329 625,960 534,444 545,434 518,118 365,349 540,931 5,888,907
121
5.4 NPV
Program Year 1 Year 2 Year 3 Year 4 Year 5
To begin investment activity cost is 2,000,000 Baht
Net cash flow from operation 1,816,921 1,881,225.3 1,946,199 2,113,812 2,021,549
NPV Cash flow 1,974,914 2,044,810.11 2,115,434 2,297,622 2,197,336
NPV Project = 2,197,336-2,000,000 = 197,336 Baht
5.5 IRR
Year Year 1 Year 2 Year 3 Year 4 Year 5

IRR 35% 28% 97% 125% 135%
5.6 Payback Period

Payback Period is the processes to analyze the years of payback investment of investors
that receive invest back after the investor invests do business. Our shop invests capital in the first
time 2,000,000 baht expected to receive pay back. Which payback period can calculate by net
clash flow, form the operating of our shop in each year.
Net Cash Flow: Year 1
January February March April May June

137,803.64 159,756.41 120,194.51 102,852.01 102,826.81 139,340.91
July August September October November December
143,095.71 168,116.51 123,997.61 92,393.31 137,665.11 145,564.61
Total 1,573,603.83
122

142,170.2 162,265.2 119,657.6 107,341.1 107,246.6 136,003.3
141,976.4 186,566.6 172,875.6 80,327.7 145,374.6 136,106.6
Total 1,637,908.3

172,738.6 178,599.6 122,701.6 110,755.7 113,458.6 167,021.6
154,501.7 152,732.6 158,037.6 87,166.7 146,836.6 138,334.6
Total 1,702,882.3

170,077.3 161,417.6 122,615.9 115,909.2 114,656.2 155,436.1
146,756.8 144,456.6 151,983.7 106,872.2 153,518.8 141,797.3
Total 1,870,494.9

170,077.3 161,417.6 122,615.9 115,909.2 114,656.2 155,436.1
146,756.8 144,456.6 151,983.7 106,872.2 153,518.8 141,797.3
Total 1,778,232.3
123
Time Line of cash flow
Year 0 1 2 3 4 5
-2,000,000 1,573,603.83 1,637,908.3 1,702,882.3 1,870,494.9100 1,778,232.3
So, payback period from operation not equal in each year as follow;
The remaining cash flows

Payback Period = Number of years before payback + Cash flows of the year
426,396.17
Payback Period of smile book center = 1 + 1,637,908.3
= 1.26
Therefore,
The Payback Period of smile book center is 1.26 years or about 1 year and three months.
124
Chapter 6 Risk Management
6.1 Risk analysis

Risk management is the process of analyzing exposure to risk and determining how to
best handle and control such exposure in order to minimize these risks. Risk management
consists of five types of risks that including financial risk, market risk, operational risk, project
risk, and strategic risk. Our shop will focus on strategic risk because of we circumspect strategic
plan and operation plan. Moreover, we careful about organize internal shop for suitable operation
and practice in order to leading to organize with external. Strategic risk refers to risk that was
going on determine strategic plan, business plan and take to practice not suitable with internal
factor and external factor its effect to income and existence of the business. Strategic risk is
divided into two types which are internal factor and external factor.
6.1.1 External Forces
External factor is external risk that our shop difficult to controlling and maybe cannot
control. These risk effect and barrier to operate strategic plan for aim goal which including
competitive risk, change of target market as a customer behavior, technology, economic,
political, and environment.
Competitive risk
In the future, our shop might be has new entrance competitors in the market. Competitor
can be effect to distribute our product by them as choice for customer to buy same product with
our shop. So, we use competition analysis for control to reduce risk from competitors.
Competition analysis is a critical part of business marketing plan. This evaluation, we can
establish what makes our product or service unique and therefore what attributes us play up in
order to attract our target market. This method can control existence competitors and new
competitors in the market in order to competitive advantage. Our shop will identify the current
and potential competition by looking at the market from the customer's viewpoint and group of
competitors. The group of competitors according to their various competitive strategies that we
must understand what motivates them. Therefore, we will provide competitive strategies in order
to control competitors and establish strength for our shop beyond the competitors. (Competitive
Analysis)
125
Customer behavior
Customer behavior can change always depend on individual, the context of a group such
as friends that they are influence to decision making power of customer, and involve an
organization also which people on the job make decisions as to which products the firm should
use. Mostly, customers who need and want good quality product and service, and they expect to
get the good quality product. So, customer behaviors can effects our shop cannot sell product.
The method for solve problem is when customer behavior that we must be change also. Our shop
needs to study customer behavior by using customer behavior analysis. It related to marketing
strategy for provide product that customer are more receptive it when they are needs and want.
This method can helps us to improve marketing strategies for encounter the customer behavior
change. So, what customer want that we provide those things for they keep us in their mind, and
trust with us. (Consumer Behavior)
Technology
Technology is equipment for run the business because it helps our business efficiency
working, and improves form of working in business.
Moreover, technology is supporting people who easy to
communicate by via internet and electronic mail. On the
other hand, technology can make risk to business such as technology has objections and software
system its mistake. It can make to lose yield product and profit. For example, while we order
book form supplier that technology system it’s going on error, so we cannot order products in
time, and we cannot run business. However, we effort to conduct technician for solve the system
error, and maintain instrument for prevent instrument error.
Economic
Economic is more important external risk. Economic state as economic recession and
high oil conditions that both are difficult to control these situations. These cases effect to
negative impacts to our shop due to unstable economics, and case
high oil conditions its effect to high cost of logistic. So, our business
will have strategy for immediately organize when it occur. For
example, reduce ordering product from supplier, and reduce
distribution number of product for save money of business and
prevent profit loss. In addition, our shop is high cost for investment, so we need to loan money
126
from financial institution such as bank. It cans effect to our business when currency rate and
interest rate is increasing. This case we can prevent by educated and select bank that lower
interest rate and stable for control finance of our business involve with financial benefits.
Political
Political is uncertainly stability of politic such as mob
and protest. These situations can effect to our business by
leading to decrease distribute products, and loss of profit
because of its make to our customer don’t want to buy product
involve with not dare to away from home to buy product.
Hence, in during of political that we must accept this risk, and
effort to turn crisis into opportunity by effort to distribute product which is news paper because
of this situation that customer interesting to pursue news. So, our shop provides more product
kind of news paper for make more profit and sale replace other product for prevent loss of profit.
Environment
Environment is nature of seasonal uncertainty and natural
disaster such as earthquake, flood, storm and raining. These
environment disasters effect to our business cannot sell product
because of customer don’t want to go out from home for buy our
product. So, we must be creating promotion and sometime create book
delivery service for customer in order to customer perception us, and
prevent loss of profit from natural disasters.
6.1.2 Internal Forces
Internal factor is internal risk that our shop can be control. However, it can be effects and barrier
to operate strategic plan for aim goal that it is including organization structure, process and
operation, human resource, and involve with technology in business.
Organization structure
We are live about every people has relationship with each other, every people feel stay
with family. Because of the closed of relationship it can make culture in organization run by
more compromise that can make each people brave to do anything by heart with sometime it not
appropriate with imagine of organization. Or the other hand the manager not brave to command
127
housekeeper in some things because he is courteous. In this thing that may to organization is
weak and not can to quick run in this time and in the future. So, the way to find out this problem
can do it by crate perceptual of everybody to divide in working and relationship obvious for do
work efficient and make it not effect to relationship of people.
Process and operation
We are operate anything is step by step in process, but in is time the big risk in
organization that are we still not have insurance of store since open business. With this important
process every one forgot to do contract until time past a long time. For insurance fire that is the
thinking of our business again, until we are remember news of fire in Sinthanee Complex with
occur damage many equipment and a lot of money. This make we more think about is thing. So,
some of stockholders go to contract with insurance company for not risk with fire. Before sign
contract stockholder come to tell all of stockholder about role in that for right way of
understanding of every people and then will go to sign contract. If we are do not to do contract,
someday in the future that comes true, company will not take it as guilt and cannot to remain
anything. (ASTVmanageronline, 2010)
Human resource
The employee of business is employment the people from the people that who don’t
know the past of unemployed people to work together. This thing make we not know about skill,
real behavior and their responsibility of people. After do work some employee to know only
familiar in textbook, but cannot bring to use in real business life. Many time they confident in
their thinking and not to analyze other side that has effect from their thinking. This risk hold
important in service if people do work not right role it will be effect to customer service and can
make business cannot run. But we are can control by training people before do real work about
the important thing of their responsibility and the things those should perform in store and
customer. Teach them practice with open mind in service, performance with customer and find
out in problem. So, we check the performance, always control and develop skill.
Technology in business
Today technology is important more before because technology can combine many
things together and support comfortable of people. Technology in business for keep information
such as customer, procurement, selling and the book in stock, but that are general grogram to
keep information that easy to wrong. Which we are shall to use special program that crate for use
128
with book store. Because of we get appropriate program with keep the information make it make
the information hard to lose because it’s easy to organize and quick in bring to use. From this
risk we will sell copy right program in organize book store to keep information.
129
6.2 Financial Risk

■ Risks from internal and external will affect the corporate status from sale decrease and expense increase as follow;
Sale decrease 2.5% For the year 1

Year 1
Total Sale
Text books 50719.5 49310.625 30995.25 25359.75 23105.55 56073.225 53537.25 46774.65 51283.05 19724.25 43956.9 59172.75 510012.75
Comic book 30225 29469.375 22668.75 20401.875 21157.5 31736.25 28713.75 33247.5 31887.375 18135 32491.875 35514.375 335648.625
Magazine 29922.75 29440.125 24131.25 18339.75 19305 33783.75 28957.5 27992.25 28957.5 14478.75 32818.5 43436.25 331563.375
General book 32555.25 10231.65 23253.75 24028.875 20153.25 38756.25 31005 29454.75 37981.125 14417.325 44182.125 50848.2 356867.55
Novel 30303 34105.5 19191.9 20202 17676.75 37878.75 31060.575 32828.25 36616.125 13888.875 27777.75 33838.35 335367.825
News paper 38025 36363.6 19012.5 11700 13162.5 28957.5 29250 36562.5 32175 9360 25155 43875 323598.6
Book &CD 30073.875 27163.5 14551.875 10671.375 8925.15 40745.25 25611.3 23283 32014.125 13387.725 25999.35 31044 283470.525
Stationery 29835 31239 19305 16584.75 23692.5 48964.5 47823.75 45893.25 50017.5 31590 40979.25 48087 434011.5
Technology 21235.5 18339.75 12548.25 9362.925 9652.5 18822.375 17374.5 14478.75 17374.5 4343.625 22779.9 23262.525 189575.1
equipment
Total 292894.88 265663.13 185658.53 156651.3 156830.7 335717.85 293333.63 290514.9 318306.3 139325.55 296140.65 369078.45 3100115.9
Sale decrease 2.5% Year 1

70000 Text books
60000
Comic book
50000
Magazine
40000
Baht
30000 General book

20000 Novel
10000 News paper
0 Book &CD
Oct
Mar
Nov
Aug
Apr
Jun
Jan
Jul
Dec
May
Feb
Sep
Stationery
130
Sale decrease 5% For the year 1

Year 1
Total Sale
Text books 49419 48046.25 30200.5 24709.5 22513.1 54635.45 52164.5 45575.3 49968.1 19218.5 42829.8 57655.5 496935.5
Comic book 29450 28713.75 22087.5 19878.75 20615 30922.5 27977.5 32395 31069.75 17670 31658.75 34603.75 327042.25
Magazine 29155.5 28685.25 23512.5 17869.5 18810 32917.5 28215 27274.5 28215 14107.5 31977 42322.5 323061.75
General book 31720.5 9969.3 22657.5 23412.75 19636.5 37762.5 30210 28699.5 37007.25 14047.65 43049.25 49544.4 347717.1
Novel 29526 33231 18699.8 19684 17223.5 36907.5 30264.15 31986.5 35677.25 13532.75 27065.5 32970.7 326768.65
News paper 37050 35431.2 18525 11400 12825 28215 28500 35625 31350 9120 24510 42750 315301.2
Book &CD 29302.75 26467 14178.75 10397.75 8696.3 39700.5 24954.6 22686 31193.25 13044.45 25332.7 30248 276202.05
Stationery 29070 30438 18810 16159.5 23085 47709 46597.5 44716.5 48735 30780 39928.5 46854 422883
Technology 20691 17869.5 12226.5 9122.85 9405 18339.75 16929 14107.5 16929 4232.25 22195.8 22666.05 194436
equipment
Total 285384.75 258851.25 180898.05 152634.6 152809.4 327109.7 285812.25 283065.8 310144.6 135753.1 288547.3 359614.9 3020625.7
Sale decrease 5% Year 1

70000
Text books
60000
Comic book
50000
Magazine
40000
Baht
General book
30000 Novel
20000 News paper
10000 Book &CD
0 Stationery
Nov
Aug
Apr
Jul
Dec
Feb
May
Sep
Jan
Mar
Oct
Jun
131

Year 1
Total Sale
Text books 48378.6 47034.75 29564.7 24189.3 22039.14 53485.23 51066.3 44615.82 48916.14 18813.9 41928.12 56441.7 486473.7
Comic book 28830 28109.25 21622.5 19460.25 20181 30271.5 27388.5 31713 30415.65 17298 30992.25 33875.25 320157.15
Magazine 28541.7 28081.35 23017.5 17493.3 18414 32224.5 27621 26700.3 27621 13810.5 31303.8 41431.5 316260.45
General book 31052.7 9759.42 22180.5 22919.85 19223.1 36967.5 29574 28095.3 36228.15 13751.91 42142.95 48501.36 340396.74
Novel 28904.4 32531.4 18306.12 19269.6 16860.9 36130.5 29627.01 31313.1 34926.15 13247.85 26495.7 32276.58 319889.31
News paper 36270 34685.28 18135 11160 12555 27621 27900 34875 30690 8928 23994 41850 308663.28
Book &CD 28685.85 25909.8 13880.25 10178.85 8513.22 38864.7 24429.24 22208.4 30536.55 12769.83 24799.38 29611.2 270387.27
Stationery 28458 29797.2 18414 15819.3 22599 46704.6 45616.5 43775.1 47709 30132 39087.9 45867.6 413980.2
Technology 20255.4 17493.3 11969.1 8930.79 9207 17953.65 16572.6 13810.5 16572.6 4143.15 21728.52 22188.87 180825.48
equipment
Total 279376.65 253401.75 177089.67 149421.24 149592.36 320223.18 279795.15 277106.52 303615.24 132895.14 282472.62 352044.06 2957033.6

60000
Text books
50000 Comic book
40000 Magazine
Baht
30000 General book

Novel
20000
News paper
10000
Book &CD
0 Stationery
Nov
Aug
Apr
May
Jul
Dec
Feb
Mar
Sep
Oct
Jun
Jan
132

Year 2
Total Sale
Text books 54946.125 50719.5 33813 30995.25 25359.75 56355 53537.25 52128.375 59172.75 21133.125 49028.85 65653.575 552842.55
Comic book 31736.25 30225 23424.375 25691.25 25237.875 38688 31736.25 33247.5 31736.25 18286.125 33247.5 37781.25 361037.625
Magazine 33783.75 30791.475 25193.025 19111.95 21428.55 35714.25 30694.95 30888 33301.125 17084.925 35521.2 48262.5 361775.7
General book 39531.375 36430.875 26974.35 24959.025 21703.5 40306.5 36275.85 31005 38756.25 15502.5 44337.15 51158.25 406940.625
Novel 39898.95 40404 21969.675 24999.975 21464.625 41414.1 35353.5 41919.15 45201.975 15151.5 36616.125 42676.725 407070.3
News paper 15015 10725 7410 4387.5 4875 9750 12333.75 12577.5 13942.5 3412.5 8775 17062.5 120266.25
Book &CD 31044 30267.9 15522 12417.6 9895.275 50834.55 27939.6 26775.45 35894.625 14551.875 27163.5 32014.125 314320.5
Stationery 33783.75 32467.5 21937.5 16672.5 24131.25 57037.5 54843.75 48262.5 51684.75 32906.25 44313.75 48262.5 466303.5
Technology 22200.75 18822.375 13513.5 10617.75 9652.5 19594.575 18339.75 15733.575 18822.375 4826.25 24131.25 27799.2 204053.85
equipment
Total 301939.95 280853.63 189757.43 169852.8 163748.33 349694.48 301054.65 292537.05 328512.6 142855.05 303134.33 370670.63 3194610.9

70000
Text books
60000
Comic book
50000
Magazine
40000
Baht
General book
30000 Novel
20000 News paper
10000 Book &CD
0 Stationery
Nov
Apr
Aug
Mar
Jul
May
Dec
Jun
Feb
Sep
Oct
Jan
133

Year 2
Total Sale
Text books 53537.25 49419 32946 30200.5 24709.5 54910 52164.5 50791.75 57655.5 20591.25 47771.7 63970.15 538667.1
Comic book 30922.5 29450 22823.75 25032.5 24590.75 37696 30922.5 32395 30922.5 17817.25 32395 36812.5 351780.25
Magazine 32917.5 30001.95 24547.05 18621.9 20879.1 34798.5 29907.9 30096 32447.25 16646.85 34610.4 47025 352499.4
General book 38517.75 35496.75 26282.7 24319.05 21147 39273 35345.7 30210 37762.5 15105 43200.3 49846.5 396506.25
Novel 38875.9 39368 21406.35 24358.95 20914.25 40352.2 34447 40844.3 44042.95 14763 35677.25 41582.45 396632.6
News paper 14630 10450 7220 4275 4750 9500 12017.5 12255 13585 3325 8550 16625 117182.5
Book &CD 30248 29491.8 15124 12099.2 9641.55 49531.1 27223.2 26088.9 34974.25 14178.75 26467 31193.25 306261
Stationery 32917.5 31635 21375 16245 23512.5 55575 53437.5 47025 50359.5 32062.5 43177.5 47025 454347
Technology 21631.5 18339.75 13167 10345.5 9405 19092.15 17869.5 15330.15 18339.75 4702.5 23512.5 27086.4 198821.7
equipment
Total 294197.9 273652.25 184891.85 165497.6 159549.65 340727.95 293335.3 285036.1 320089.2 139192.1 295361.65 361166.25 3112697.8
Sale decrease 5% Year2

70000
Text books
60000
Comic book
50000
Magazine
40000
Baht
General book
30000 Novel
20000 News paper
10000 Book &CD
0 Stationery
Apr
Nov
Jul
Aug
Feb
May
Sep
Dec
Mar
Oct
Jun
Jan
134

Year 2
Total Sale
Text books 52410.15 48378.6 32252.4 29564.7 24189.3 53754 51066.3 49722.45 56441.7 20157.75 46765.98 62623.41 527326.74
Comic book 30271.5 28830 22343.25 24505.5 24073.05 36902.4 30271.5 31713 30271.5 17442.15 31713 36037.5 344374.35
Magazine 32224.5 29370.33 24030.27 18229.86 20439.54 34065.9 29278.26 29462.4 31764.15 16296.39 33881.76 46035 345078.36
General book 37706.85 34749.45 25729.38 23807.07 20701.8 38446.2 34601.58 29574 36967.5 14787 42290.82 48797.1 388158.75
Novel 38057.46 38539.2 20955.69 23846.13 20473.95 39502.68 33721.8 39984.42 43115.73 14452.2 34926.15 40707.03 388282.44
News paper 14322 10230 7068 4185 4650 9300 11764.5 11997 13299 3255 8370 16275 114715.5
Book &CD 29611.2 28870.92 14805.6 11844.48 9438.57 48488.34 26650.08 25539.66 34237.95 13880.25 25909.8 30536.55 299813.4
Stationery 32224.5 30969 20925 15903 23017.5 54405 52312.5 46035 49299.3 31387.5 42268.5 46035 444781.8
Technology 21176.1 17953.65 12889.8 10127.7 9207 18690.21 17493.3 15007.41 17953.65 4603.5 23017.5 26516.16 194635.98
equipment
Total 288004.26 267891.15 180999.39 162013.44 156190.71 333554.73 287159.82 279035.34 313350.48 136261.74 289143.51 353562.75 3047167.3
Sale decrease 7% Yaer 2

70000
Text books
60000
Comic book
50000
Magazine
40000
Baht
General book
30000 Novel
20000 News paper
10000 Book &CD
0 Stationery
Nov
Apr
Jul
Aug
May
Dec
Mar
Feb
Sep
Oct
Jun
Jan
135

Year 3
Total Sale
Text books 61990.5 56355 36630.75 32404.125 30995.25 59172.75 64808.25 56355 63399.375 25359.75 50719.5 70443.75 608634
Comic book 34758.75 32189.625 24180 27958.125 27051.375 43826.25 32491.875 35514.375 33247.5 18890.625 37327.875 40501.5 387937.875
Magazine 35714.25 31660.2 26061.75 20270.25 22586.85 38416.95 31853.25 31660.2 34749 19305 37644.75 54054 383976.45
General book 46507.5 38756.25 27904.5 30539.925 25579.125 48057.75 37981.125 35655.75 41081.625 17827.875 46507.5 56584.125 452983.05
Novel 44949.45 46717.125 22727.25 25252.5 28787.85 46464.6 41666.625 42929.25 47979.75 17676.75 40404 50505 456060.15
News paper 15600 11992.5 8580 4875 5167.5 11700 12675 13162.5 14625 3900 9750 18525 130552.5
Book &CD 35894.625 32984.25 16492.125 13581.75 11641.5 56267.25 29103.75 28133.625 38805 15522 32402.175 33954.375 344782.425
Stationery 35977.5 34222.5 23253.75 17550 24570 61425 57037.5 52650 53088.75 34222.5 48262.5 52650 494910
Technology 24131.25 19305 14478.75 12065.625 10135.125 20270.25 19305 17084.925 20559.825 6177.6 25579.125 29729.7 218822.175
equipment
Total 335523.83 304182.45 200308.88 184497.3 186514.58 385600.8 326922.38 313145.63 347535.83 158882.1 328597.43 406947.45 3478658.6

90000
Text books
80000
70000 Comic book
60000 Magazine
50000
Baht
General book
40000
Novel
30000
News paper
20000
10000 Book &CD
0 Stationery
Nov
Apr
Aug
Mar
May
Jul
Dec
Feb
Sep
Oct
Jun
Jan
136

Year 3
Total Sale
Text books 60401 54910 35691.5 31573.25 30200.5 57655.5 63146.5 54910 61773.75 24709.5 49419 68637.5 593028
Comic book 33867.5 31364.25 23560 27241.25 26357.75 42702.5 31658.75 34603.75 32395 18406.25 36370.75 39463 377990.75
Magazine 34798.5 30848.4 25393.5 19750.5 22007.7 37431.9 31036.5 30848.4 33858 18810 36679.5 52668 374130.9
General book 45315 37762.5 27189 29756.85 24923.25 46825.5 37007.25 34741.5 40028.25 17370.75 45315 55133.25 441368.1
Novel 43796.9 45519.25 22144.5 24605 28049.7 45273.2 40598.25 41828.5 46749.5 17223.5 39368 49210 444366.3
News paper 15200 11685 8360 4750 5035 11400 12350 12825 14250 3800 9500 18050 127205
Book &CD 34974.25 32138.5 16069.25 13233.5 11343 54824.5 28357.5 27412.25 37810 15124 31571.35 33083.75 335941.85
Stationery 35055 33345 22657.5 17100 23940 59850 55575 51300 51727.5 33345 47025 51300 482220
Technology 23512.5 18810 14107.5 11756.25 9875.25 19750.5 18810 16646.85 20032.65 6019.2 24923.25 28967.4 213211.35
equipment
Total 326920.65 296382.9 195172.75 179766.6 181732.15 375713.6 318539.75 305116.25 338624.65 154808.2 320171.85 396512.9 3389462.3

90000
Text books
80000
70000 Comic book
60000 Magazine
50000
Baht
General book
40000
Novel
30000
News paper
20000
10000 Book &CD
0 Stationery
Nov
Apr
Aug
Mar
May
Jul
Dec
Feb
Sep
Oct
Jun
Jan
137

Year 3
Total Sale
Text books 59129.4 53754 34940.1 30908.55 29564.7 56441.7 61817.1 53754 60473.25 24189.3 48378.6 67192.5 580543.2
Comic book 33154.5 30703.95 23064 26667.75 25802.85 41803.5 30992.25 33875.25 31713 18018.75 35605.05 38632.2 370033.05
Magazine 34065.9 30198.96 24858.9 19334.7 21544.38 36643.86 30383.1 30198.96 33145.2 18414 35907.3 51559.2 366254.46
General book 44361 36967.5 26616.6 29130.39 24398.55 45839.7 36228.15 34010.1 39185.55 17005.05 44361 53972.55 432076.14
Novel 42874.86 44560.95 21678.3 24087 27459.18 44320.08 39743.55 40947.9 45765.3 16860.9 38539.2 48174 435011.22
News paper 14880 11439 8184 4650 4929 11160 12090 12555 13950 3720 9300 17670 124527
Book &CD 34237.95 31461.9 15730.95 12954.9 11104.2 53670.3 27760.5 26835.15 37014 14805.6 30906.69 32387.25 328869.39
Stationery 34317 32643 22180.5 16740 23436 58590 54405 50220 50638.5 32643 46035 50220 472068
Technology 23017.5 18414 13810.5 11508.75 9667.35 19334.7 18414 16296.39 19610.91 5892.48 24398.55 28357.56 208722.69
equipment
Total 320038.11 290143.26 191063.85 175982.04 177906.21 367803.84 311833.65 298692.75 331495.71 151549.08 313431.39 388165.26 3318105.2

90000
Text books
80000
70000 Comic book
60000 Magazine
50000
Baht
General book
40000
Novel
30000
News paper
20000
10000 Book &CD
0 Stationery
Nov
Apr
Jul
Aug
Dec
Feb
May
Sep
Mar
Oct
Jun
Jan
138

Year 4
Total Sale
Text books 71852.625 61990.5 40857.375 33813 34376.55 73261.5 69880.2 59454.525 67344.225 30995.25 56355 80869.425 681050.175
Comic book 37025.625 33247.5 24935.625 30073.875 27202.5 45337.5 37176.75 37781.25 34003.125 19646.25 39292.5 43070.625 408793.125
Magazine 39092.625 32818.5 28474.875 20752.875 23166 39575.25 38320.425 33204.6 37258.65 20752.875 38899.575 55019.25 407335.5
General book 49608 40151.475 28679.625 31005 28214.55 55343.925 41701.725 39531.375 44182.125 18603 48367.8 58909.5 484298.1
Novel 47979.75 50757.525 23989.875 27020.175 30303 49242.375 46464.6 50252.475 55555.5 22727.25 47474.7 62121.15 513888.375
News paper 16380 13162.5 9750 5313.75 5655 12675 13338 13552.5 15795 4192.5 12187.5 20475 142476.75
Book &CD 39775.125 36476.7 17462.25 14551.875 15327.975 58207.5 32402.175 29103.75 44625.75 19208.475 32984.25 36864.75 376990.575
Stationery 40365 35100 25008.75 18427.5 25447.5 67567.5 59582.25 56423.25 55107 35538.75 50544 53527.5 522639
Technology 25579.125 20270.25 16409.25 12548.25 11872.575 21621.6 20752.875 18243.225 21235.5 6756.75 27413.1 32818.5 235521
equipment
Total 367657.88 323974.95 215567.63 193506.3 201565.65 422832.15 359619 337546.95 375106.88 178421.1 353518.43 443675.7 3772992.6

90000
Text books
80000
70000 Comic book
60000 Magazine
50000
Baht
General book
40000
Novel
30000
News paper
20000
10000 Book &CD
0 Stationery
Nov
Apr
Aug
Mar
May
Jul
Dec
Jun
Feb
Sep
Oct
Jan
139

Year 4
Total Sale
Text books 70010.25 60401 39809.75 32946 33495.1 71383 68088.4 57930.05 65617.45 30200.5 54910 78795.85 663587.35
Comic book 36076.25 32395 24296.25 29302.75 26505 44175 36223.5 36812.5 33131.25 19142.5 38285 41966.25 398311.25
Magazine 38090.25 31977 27744.75 20220.75 22572 38560.5 37337.85 32353.2 36303.3 20220.75 37902.15 53608.5 396891
General book 48336 39121.95 27944.25 30210 27491.1 53924.85 40632.45 38517.75 43049.25 18126 47127.6 57399 471880.2
Novel 46749.5 49456.05 23374.75 26327.35 29526 47979.75 45273.2 48963.95 54131 22144.5 46257.4 60528.3 500711.75
News paper 15960 12825 9500 5177.5 5510 12350 12996 13205 15390 4085 11875 19950 138823.5
Book &CD 38755.25 35541.4 17014.5 14178.75 14934.95 56715 31571.35 28357.5 43481.5 18715.95 32138.5 35919.5 367324.15
Stationery 39330 34200 24367.5 17955 24795 65835 58054.5 54976.5 53694 34627.5 49248 52155 509238
Technology 24923.25 19750.5 15988.5 12226.5 11568.15 21067.2 20220.75 17775.45 20691 6583.5 26710.2 31977 229482
equipment
Total 358230.75 315667.9 210040.25 188544.6 196397.3 411990.3 350398 328891.9 365488.75 173846.2 344453.85 432299.4 3676249.2

90000
Text books
80000
70000 Comic book
60000 Magazine
50000
Baht
General book
40000
Novel
30000
News paper
20000
10000 Book &CD
0 Stationery
Nov
Apr
Aug
May
Jul
Dec
Mar
Feb
Sep
Oct
Jun
Jan
140

Year 5
Year 4
Total Sale
Text books 68536.35 59129.4 38971.65 32252.4 32789.94 69880.2 66654.96 56710.47 64236.03 29564.7 53754 77136.99 649617.09
Comic book 35316.75 31713 23784.75 28685.85 25947 43245 35460.9 36037.5 32433.75 18739.5 37479 41082.75 389925.75
Magazine 37288.35 31303.8 27160.65 19795.05 22096.8 37748.7 36551.79 31672.08 35539.02 19795.05 37104.21 52479.9 388535.4
General book 47318.4 38298.33 27355.95 29574 26912.34 52789.59 39777.03 37706.85 42142.95 17744.4 46135.44 56190.6 461945.88
Novel 45765.3 48414.87 22882.65 25773.09 28904.4 46969.65 44320.08 47933.13 52991.4 21678.3 45283.56 59254.02 490170.45
News paper 15624 12555 9300 5068.5 5394 12090 12722.4 12927 15066 3999 11625 19530 135900.9
Book &CD 37939.35 34793.16 16656.3 13880.25 14620.53 55521 30906.69 27760.5 42566.1 18321.93 31461.9 35163.3 359591.01
Stationery 38502 33480 23854.5 17577 24273 64449 56832.3 53819.1 52563.6 33898.5 48211.2 51057 498517.2
Technology 24398.55 19334.7 15651.9 11969.1 11324.61 20623.68 19795.05 17401.23 20255.4 6444.9 26147.88 31303.8 224650.8
equipment
Total 350689.05 309022.26 205618.35 184575.24 192262.62 403316.82 343021.2 321967.86 357794.25 170186.28 337202.19 423198.36 3598854.5

90000
Text books
80000
70000 Comic book
60000 Magazine
50000
Baht
General book
40000
Novel
30000
News paper
20000
10000 Book &CD
0 Stationery
Nov
Aug
Apr
May
Jul
Dec
Feb
Sep
Mar
Oct
Jun
Jan
141
Total Sale
Text books 76079.25 66217.125 43675.125 35221.875 36630.75 80305.875 73261.5 67626 73825.05 38039.625 62835.825 84532.5 738250.5
Comic book 39292.5 35212.125 25691.25 31736.25 29469.375 48964.5 38536.875 41559.375 37781.25 21157.5 42768.375 46093.125 438262.5
Magazine 40540.5 33783.75 29922.75 21718.125 23648.625 42181.425 42471 36486.45 37644.75 21235.5 44015.4 57432.375 431080.65
General book 54258.75 41081.625 29454.75 33950.475 31005 59684.625 42631.875 40306.5 44957.25 20153.25 53948.7 62320.05 513752.85
Novel 56060.55 53030.25 25252.5 29040.375 33838.35 50505 47979.75 54292.875 56818.125 24747.45 49242.375 65656.5 546464.1
News paper 17550 15112.5 11700 5362.5 5850 13162.5 13845 13650 16867.5 4387.5 12675 21937.5 152100
Book &CD 42685.5 38805 18432.375 17462.25 16492.125 65968.5 33954.375 31044 47536.125 19402.5 35506.575 38805 406094.325
Stationery 43875 41067 26325 19305 26325 71077.5 61863.75 61425 56160 39487.5 52650 55282.5 554843.25
Technology 27027 21718.125 16891.875 12741.3 12548.25 24613.875 23166 19305 21718.125 7239.375 28474.875 35231.625 250675.425
equipment
Total 397369.05 346027.5 227345.63 206538.15 215807.48 456463.8 377710.13 365695.2 393308.18 195850.2 382117.13 467291.18 4031523.6

90000
80000 Text books
70000
60000
50000 Comic book
Baht
40000
30000 Magazine
20000
10000
0 General book
Nov
Apr
Aug
Mar
May
Jul
Dec
Jun
Feb
Sep
Oct
Jan
142

Year 5
Total Sale
Text books 74128.5 64519.25 42555.25 34318.75 35691.5 78246.75 71383 65892 71932.1 37064.25 61224.65 82365 719321
Comic book 38285 34309.25 25032.5 30922.5 28713.75 47709 37548.75 40493.75 36812.5 20615 41671.75 44911.25 427025
Magazine 39501 32917.5 29155.5 21161.25 23042.25 41099.85 41382 35550.9 36679.5 20691 42886.8 55959.75 420027.3
General book 52867.5 40028.25 28699.5 33079.95 30210 58154.25 41538.75 39273 43804.5 19636.5 52565.4 60722.1 500579.7
Novel 54623.1 51670.5 24605 28295.75 32970.7 49210 46749.5 52900.75 55361.25 24112.9 47979.75 63973 532452.2
News paper 17100 14725 11400 5225 5700 12825 13490 13300 16435 4275 12350 21375 148200
Book &CD 41591 37810 17959.75 17014.5 16069.25 64277 33083.75 30248 46317.25 18905 34596.15 37810 395681.65
Stationery 42750 40014 25650 18810 25650 69255 60277.5 59850 54720 38475 51300 53865 540616.5
Technology 26334 21161.25 16458.75 12414.6 12226.5 23982.75 22572 18810 21161.25 7053.75 27744.75 34328.25 244247.85
equipment
Total 387180.1 337155 221516.25 201242.3 210273.95 444759.6 368025.25 356318.4 383223.35 190828.4 372319.25 455309.35 3928151.2

90000
Text books
80000
70000 Comic book
60000 Magazine
50000
Baht
General book
40000
Novel
30000
News paper
20000
10000 Book &CD
0 Stationery
Nov
Aug
Apr
May
Jul
Dec
Mar
Feb
Sep
Oct
Jun
Jan
143
Sale decrease 7% For the year

Year 5
Total Sale
Text books 72567.9 63160.95 41659.35 33596.25 34940.1 76599.45 69880.2 64504.8 70417.74 36283.95 59935.71 80631 704177.4
Comic book 37479 33586.95 24505.5 30271.5 28109.25 46704.6 36758.25 39641.25 36037.5 20181 40794.45 43965.75 418035
Magazine 38669.4 32224.5 28541.7 20715.75 22557.15 40234.59 40510.8 34802.46 35907.3 20255.4 41983.92 54781.65 411184.62
General book 51754.5 39185.55 28095.3 32383.53 29574 56929.95 40664.25 38446.2 42882.3 19223.1 51458.76 59443.74 490041.18
Novel 53473.14 50582.7 24087 27700.05 32276.58 48174 45765.3 51787.05 54195.75 23605.26 46969.65 62626.2 521242.68
News paper 16740 14415 11160 5115 5580 12555 13206 13020 16089 4185 12090 20925 145080
Book &CD 40715.4 37014 17581.65 16656.3 15730.95 62923.8 32387.25 29611.2 45342.15 18507 33867.81 37014 387351.51
Stationery 41850 39171.6 25110 18414 25110 67797 59008.5 58590 53568 37665 50220 52731 529235.1
Technology 25779.6 20715.75 16112.25 12153.24 11969.1 23477.85 22096.8 18414 20715.75 6905.25 27160.65 33605.55 239105.79
equipment
Total 379028.94 330057 216852.75 197005.62 205847.13 435396.24 360277.35 348816.96 375155.49 186810.96 364480.95 445723.89 3845453.3

90000
Text books
80000
70000 Comic book
60000 Magazine
50000
Baht
General book
40000
Novel
30000
News paper
20000
10000 Book &CD
0 Stationery
Nov
Aug
Apr
Jul
Dec
May
Feb
Sep
Mar
Oct
Jun
Jan
144
Expense increase 2.5% For the year 1

Operating Expenses
Selling 5,772 4,714 4,162 4,029 4,412 5,755 4,743 5,274 4,793 4,205 6,577 6,089 60,523
General &
Administrative
General manager 15,375 15,375 15,375 15,375 15,375 15,375 15,375 15,375 15,375 15,375 15,375 15,375 184,500
Customer service 15,375 15,375 15,375 15,375 15,375 15,375 15,375 15,375 15,375 15,375 15,375 15,375 184,500
office*2
House keeper 5,125 5,125 5,125 5,125 5,125 5,125 5,125 5,125 5,125 5,125 5,125 5,125 61,500
Office supplies 3,340 0 0 2,207 0 0 2,207 0 0 2,207 0 0 9,961
Utility expense 11,714 11,714 11,714 11,714 11,714 11,714 11,714 11,714 11,714 11,714 11,714 11,714 140,567
Building 21,354 21,354 21,354 21,354 21,354 21,354 21,354 21,354 21,354 21,354 21,354 21,354 256,250
Depreciation 21,172 21,172 21,172 21,172 21,172 21,172 21,172 21,172 21,172 21,172 21,172 21,172 254,070
Total operating 99,228 94,830 94,277 96,352 94,527 95,871 97,065 95,389 94,908 96,527 96,693 96,204 1,151,871
Expense
Expense increase 2.5% Y1

25000
Operating Expenses
20000
Selling
15000
Baht
General &
10000 Administrative
General manager
5000
0 Customer service
office*2
1 2 3 4 5 6 7 8 9 10 11 12
145
Expense increase 5% For the year 1
Operating
Expenses
Selling 5,913 4,829 4,263 4,128 4,519 5,896 4,858 5,402 4,910 4,307 6,738 6,237 61,999
General & 0
Administrative
General 15,750 15,750 15,750 15,750 15,750 15,750 15,750 15,750 15,750 15,750 15,750 15,750 189,000
manager
Customer 15,750 15,750 15,750 15,750 15,750 15,750 15,750 15,750 15,750 15,750 15,750 15,750 189,000
service office*2
House keeper 5,250 5,250 5,250 5,250 5,250 5,250 5,250 5,250 5,250 5,250 5,250 5,250 63,000
Office supplies 3,422 0 0 2,261 0 0 2,261 0 0 2,261 0 0 10,204
12,000 12,000 12,000 12,000 12,000 12,000 12,000 12,000 12,000 12,000 12,000 12,000 143,996
Utility expense
Building 21,875 21,875 21,875 21,875 21,875 21,875 21,875 21,875 21,875 21,875 21,875 21,875 262,500
Depreciation 21,689 21,689 21,689 21,689 21,689 21,689 21,689 21,689 21,689 21,689 21,689 21,689 260,266
Total operating 101,648 97,142 96,577 98,702 96,833 98,209 99,433 97,716 97,223 98,881 99,051 98,551 1,179,965
Expense
Expense increase 5% Y1
25000
Operating Expenses
20000
Selling
15000
Baht
General &
General manager
5000
0 Customer service
office*2
1 2 3 4 5 6 7 8 9 10 11 12
146
Operating
Expenses
Selling 6,025 4,921 4,344 4,206 4,605 6,008 4,951 5,505 5,003 4,389 6,866 6,356 63,180
General &
Administrative
General
16,050 16,050 16,050 16,050 16,050 16,050 16,050 16,050 16,050 16,050 16,050 16,050 192,600
manager
Customer
16,050 16,050 16,050 16,050 16,050 16,050 16,050 16,050 16,050 16,050 16,050 16,050 192,600
service office*2
House keeper 5,350 5,350 5,350 5,350 5,350 5,350 5,350 5,350 5,350 5,350 5,350 5,350 64,200
Office supplies 3,487 0 0 2,304 0 0 2,304 0 0 2,304 0 0 10,398
Utility expense 12,228 12,228 12,228 12,228 12,228 12,228 12,228 12,228 12,228 12,228 12,228 12,228 146,738
Building 22,292 22,292 22,292 22,292 22,292 22,292 22,292 22,292 22,292 22,292 22,292 22,292 267,500
Depreciation 22,102 22,102 22,102 22,102 22,102 22,102 22,102 22,102 22,102 22,102 22,102 22,102 265,224
Total operating
103,584 98,993 98,416 100,582 98,677 100,080 101,326 99,577 99,075 100,765 100,938 100,428 1,202,441
Expense
25,000
Selling
20,000
General &
15,000 Administrative
Baht
General manager
10,000
Customer service
5,000
office*2
0 House keeper
1 2 3 4 5 6 7 8 9 10 11 12
147

Operating
Expenses
Selling 4,895 4,710 4,132 4,159 4,187 4,836 4,249 4,436 5,040 4,354 6,549 5,048 56,595
General &
Administrative
General 15,375 15,375 15,375 15,375 15,375 15,375 15,375 15,375 15,375 15,375 15,375 15,375 184,500
manager
Customer 15,375 15,375 15,375 15,375 15,375 15,375 15,375 15,375 15,375 15,375 15,375 15,375 184,500
service office*2
House keeper 5,125 5,125 5,125 5,125 5,125 5,125 5,125 5,125 5,125 5,125 5,125 5,125 61,500
Office supplies 2,207 0 0 2,207 0 0 2,207 0 0 2,207 0 0 8,827
11,714 11,714 11,714 11,714 11,714 11,714 11,714 11,714 11,714 11,714 11,714 11,714 140,567
Utility expense
Building 21,354 21,354 21,354 21,354 21,354 21,354 21,354 21,354 21,354 21,354 21,354 21,354 256,250
Depreciation 21,172 21,172 21,172 21,172 21,172 21,172 21,172 21,172 21,172 21,172 21,172 21,172 254,070
Total operating 97,218 94,825 94,247 96,482 94,303 94,952 96,571 94,552 95,155 96,677 96,664 95,164 1,146,809
Expense

25000
Operating Expenses
20000
Selling
15000
Baht
General &
General manager
5000
0 Customer service
office*2
1 2 3 4 5 6 7 8 9 10 11 12
148

Operating
Expenses
Selling 5,015 4,825 4,233 4,261 4,289 4,954 4,352 4,544 5,163 4,460 6,708 5,171 57,976
General &
Administrative
General 15,750 15,750 15,750 15,750 15,750 15,750 15,750 15,750 15,750 15,750 15,750 15,750 189,000
manager
Customer 15,750 15,750 15,750 15,750 15,750 15,750 15,750 15,750 15,750 15,750 15,750 15,750 189,000
service office*2
House keeper 5,250 5,250 5,250 5,250 5,250 5,250 5,250 5,250 5,250 5,250 5,250 5,250 63,000
Office supplies 2,261 0 0 2,261 0 0 2,261 0 0 2,261 0 0 9,043
12,000 12,000 12,000 12,000 12,000 12,000 12,000 12,000 12,000 12,000 12,000 12,000 143,996
Utility expense
Building 21,875 21,875 21,875 21,875 21,875 21,875 21,875 21,875 21,875 21,875 21,875 21,875 262,500
Depreciation 21,689 21,689 21,689 21,689 21,689 21,689 21,689 21,689 21,689 21,689 21,689 21,689 260,266
Total operating 99,589 97,138 96,546 98,835 96,603 97,267 98,926 96,858 97,476 99,035 99,022 97,485 1,174,780
Expense
25000
Operating Expenses
20000
Selling
15000
Baht
General &
General manager
5000
0 Customer service
office*2
1 2 3 4 5 6 7 8 9 10 11 12
149

Operating
Expenses
Selling 5,110 4,917 4,313 4,342 4,371 5,048 4,435 4,631 5,261 4,545 6,836 5,270 59,080
General &
Administrative
General
16,050 16,050 16,050 16,050 16,050 16,050 16,050 16,050 16,050 16,050 16,050 16,050 192,600
manager
Customer
16,050 16,050 16,050 16,050 16,050 16,050 16,050 16,050 16,050 16,050 16,050 16,050 192,600
service office*2
House keeper 5,350 5,350 5,350 5,350 5,350 5,350 5,350 5,350 5,350 5,350 5,350 5,350 64,200
Office
2,304 0 0 2,304 0 0 2,304 0 0 2,304 0 0 9,215
supplies
Utility
12,228 12,228 12,228 12,228 12,228 12,228 12,228 12,228 12,228 12,228 12,228 12,228 146,738
expense
Building 22,292 22,292 22,292 22,292 22,292 22,292 22,292 22,292 22,292 22,292 22,292 22,292 267,500
Depreciation 22,102 22,102 22,102 22,102 22,102 22,102 22,102 22,102 22,102 22,102 22,102 22,102 265,224
Total operating
101,486 98,989 98,385 100,718 98,443 99,120 100,811 98,703 99,333 100,921 100,908 99,342 1,197,157
Expense
25000
Operating Expenses
20000
Selling
15000
Baht
General &
5000 General manager
0 Customer service
1 2 3 4 5 6 7 8 9 10 11 12 office*2
150

Operating
Expenses
Selling 5,018 4,806 4,151 4,080 4,249 4,892 4,419 4,868 4,834 4,404 6,655 5,488 57,864
General &
Administrative
General 16,400 16,400 16,400 16,400 16,400 16,400 16,400 16,400 16,400 16,400 16,400 16,400 196,800
manager
Customer 17,425 17,425 17,425 17,425 17,425 17,425 17,425 17,425 17,425 17,425 17,425 17,425 209,100
service office*2
House keeper 5,638 5,638 5,638 5,638 5,638 5,638 5,638 5,638 5,638 5,638 5,638 5,638 67,650
Office supplies 2,207 0 0 2,207 0 0 2,207 0 0 2,207 0 0 8,827
11,714 11,714 11,714 11,714 11,714 11,714 11,714 11,714 11,714 11,714 11,714 11,714 140,567
Utility expense
Building 21,354 21,354 21,354 21,354 21,354 21,354 21,354 21,354 21,354 21,354 21,354 21,354 256,250
Depreciation 21,172 21,172 21,172 21,172 21,172 21,172 21,172 21,172 21,172 21,172 21,172 21,172 254,070
Total operating 100,928 98,509 97,854 99,989 97,952 98,595 100,329 98,571 98,537 100,314 100,358 99,191 1,191,128
Expense

25,000
Selling
20,000
General &
15,000 Administrative
Baht
General manager
10,000
Customer service
5,000
office*2
0 House keeper
1 2 3 4 5 6 7 8 9 10 11 12
151

Operating
Expenses
Selling 5,141 4,923 4,253 4,179 4,352 5,012 4,527 4,986 4,952 4,512 6,818 5,622 59,276
General &
Administrative
General 16,800 16,800 16,800 16,800 16,800 16,800 16,800 16,800 16,800 16,800 16,800 16,800 201,600
manager
Customer 17,850 17,850 17,850 17,850 17,850 17,850 17,850 17,850 17,850 17,850 17,850 17,850 214,200
service office*2
House keeper 5,775 5,775 5,775 5,775 5,775 5,775 5,775 5,775 5,775 5,775 5,775 5,775 69,300
Office supplies 2,261 0 0 2,261 0 0 2,261 0 0 2,261 0 0 9,043
12,000 12,000 12,000 12,000 12,000 12,000 12,000 12,000 12,000 12,000 12,000 12,000 143,996
Utility expense
Building 21,875 21,875 21,875 21,875 21,875 21,875 21,875 21,875 21,875 21,875 21,875 21,875 262,500
Depreciation 21,689 21,689 21,689 21,689 21,689 21,689 21,689 21,689 21,689 21,689 21,689 21,689 260,266
Total operating 103,390 100,912 100,241 102,428 100,341 101,000 102,776 100,975 100,940 102,761 102,806 101,610 1,220,180
Expense
25000
Operating Expenses
20000
Selling
15000
Baht
General &
General manager
5000
0 Customer service
office*2
1 2 3 4 5 6 7 8 9 10 11 12
152

Operating
Expenses
Selling 5,239 5,017 4,334 4,259 4,435 5,107 4,613 5,081 5,046 4,598 6,948 5,729 60,405
General &
Administrative
General
17,120 17,120 17,120 17,120 17,120 17,120 17,120 17,120 17,120 17,120 17,120 17,120 205,440
manager
Customer
18,190 18,190 18,190 18,190 18,190 18,190 18,190 18,190 18,190 18,190 18,190 18,190 218,280
service office*2
House keeper 5,885 5,885 5,885 5,885 5,885 5,885 5,885 5,885 5,885 5,885 5,885 5,885 70,620
Office supplies 2,304 0 0 2,304 0 0 2,304 0 0 2,304 0 0 9,215
Utility expense 12,228 12,228 12,228 12,228 12,228 12,228 12,228 12,228 12,228 12,228 12,228 12,228 146,738
Building 22,292 22,292 22,292 22,292 22,292 22,292 22,292 22,292 22,292 22,292 22,292 22,292 267,500
Depreciation 22,102 22,102 22,102 22,102 22,102 22,102 22,102 22,102 22,102 22,102 22,102 22,102 265,224
Total operating
105,359 102,834 102,150 104,379 102,252 102,924 104,733 102,898 102,863 104,718 104,764 103,546 1,243,422
Expense
25000
Operating Expenses
20000
Selling
15000
Baht
General &
General manager
5000
0 Customer service
office*2
1 2 3 4 5 6 7 8 9 10 11 12
153

Operating
Expenses
Selling 1,845 1,559 784 580 794 1,494 892 1,713 1,477 1,029 3,184 2,378 17,729
General &
Administrative
General 17,425 17,425 17,425 17,425 17,425 17,425 17,425 17,425 17,425 17,425 17,425 17,425 19,475
manager
Customer 19,475 19,475 19,475 19,475 19,475 19,475 19,475 19,475 19,475 19,475 19,475 19,475 233,700
service office*2
House keeper 6,150 6,150 6,150 6,150 6,150 6,150 6,150 6,150 6,150 6,150 6,150 6,150 73,800
Office supplies 2,207 0 0 2,207 0 0 2,207 0 0 2,207 0 0 8,827
11,714 11,714 11,714 11,714 11,714 11,714 11,714 11,714 11,714 11,714 11,714 11,714 140,567
Utility expense
Building 21,354 21,354 21,354 21,354 21,354 21,354 21,354 21,354 21,354 21,354 21,354 21,354 256,250
Depreciation 19,234 19,234 19,234 19,234 19,234 19,234 19,234 19,234 19,234 19,234 19,234 19,234 230,811
Total operating 99,404 96,911 96,136 98,139 96,147 96,847 98,451 97,065 96,829 98,588 98,536 97,730 981,159
Expense

25000
Operating Expenses
20000
Selling
15000
Baht
General &
General manager
5000
0 Customer service
office*2
1 2 3 4 5 6 7 8 9 10 11 12
154

Operating
Expenses
Selling 1,890 1,597 803 594 814 1,531 914 1,755 1,513 1,054 3,261 2,436 18,162
General &
Administrative
General manager 17,850 17,850 17,850 17,850 17,850 17,850 17,850 17,850 17,850 17,850 17,850 17,850 19,950
office*2
House keeper 6,300 6,300 6,300 6,300 6,300 6,300 6,300 6,300 6,300 6,300 6,300 6,300 75,600
Office supplies 2,261 0 0 2,261 0 0 2,261 0 0 2,261 0 0 9,043
12,000 12,000 12,000 12,000 12,000 12,000 12,000 12,000 12,000 12,000 12,000 12,000 143,996
Utility expense
Building 21,875 21,875 21,875 21,875 21,875 21,875 21,875 21,875 21,875 21,875 21,875 21,875 262,500
Depreciation 19,703 19,703 19,703 19,703 19,703 19,703 19,703 19,703 19,703 19,703 19,703 19,703 236,440
Total operating 101,829 99,275 98,481 100,533 98,492 99,209 100,852 99,433 99,191 100,993 100,939 100,114 1,005,090
Expense
25000
Operating Expenses
20000
Selling
15000
Baht
General &
10000
Administrative
0 Customer service
office*2
Oct
Mar
Nov
Aug
Apr
Jun
Jan
May
Jul
Dec
Feb
Sep
155

Operating
Expenses
Selling 1,926 1,627 819 606 829 1,560 931 1,788 1,542 1,074 3,323 2,482 18,508
General &
Administrative
General
18,190 18,190 18,190 18,190 18,190 18,190 18,190 18,190 18,190 18,190 18,190 18,190 20,330
manager
Customer
20,330 20,330 20,330 20,330 20,330 20,330 20,330 20,330 20,330 20,330 20,330 20,330 243,960
service office*2
House keeper 6,420 6,420 6,420 6,420 6,420 6,420 6,420 6,420 6,420 6,420 6,420 6,420 77,040
Office supplies 2,304 0 0 2,304 0 0 2,304 0 0 2,304 0 0 9,215
Utility expense 12,228 12,228 12,228 12,228 12,228 12,228 12,228 12,228 12,228 12,228 12,228 12,228 146,738
Building 22,292 22,292 22,292 22,292 22,292 22,292 22,292 22,292 22,292 22,292 22,292 22,292 267,500
Depreciation 20,079 20,079 20,079 20,079 20,079 20,079 20,079 20,079 20,079 20,079 20,079 20,079 240,944
Total operating
103,768 101,166 100,357 102,448 100,368 101,099 102,773 101,326 101,080 102,916 102,862 102,021 1,024,235
Expense
25000
Operating Expenses
20000
Selling
15000
Baht
General &
10000
Administrative
0 Customer service
office*2
Mar
Nov
Oct
Jun
Aug
Apr
Jan
May
Jul
Dec
Feb
Sep
156

Operating
Expenses
Selling 1,968 1,812 912 852 897 1,706 1,189 1,371 1,389 1,191 3,366 2,796 19,449
General &
Administrative
General manager 18,450 18,450 18,450 18,450 18,450 18,450 18,450 18,450 18,450 18,450 18,450 18,450 221,400
office*2
House keeper 6,663 6,663 6,663 6,663 6,663 6,663 6,663 6,663 6,663 6,663 6,663 6,663 79,950
Office supplies 2,207 0 0 2,207 0 0 2,207 0 0 2,207 0 0 8,827
11,714 11,714 11,714 11,714 11,714 11,714 11,714 11,714 11,714 11,714 11,714 11,714 140,567
Utility expense
Building 21,354 21,354 21,354 21,354 21,354 21,354 21,354 21,354 21,354 21,354 21,354 21,354 256,250
Depreciation 19,234 19,234 19,234 19,234 19,234 19,234 19,234 19,234 19,234 19,234 19,234 19,234 230,811
Total operating 103,115 100,752 99,852 101,998 99,837 100,645 102,336 100,311 100,329 102,338 102,306 101,736 1,215,554
Expense

25000
Operating Expenses
20000
Selling
15000
Baht
General &
General manager
5000
0 Customer service
office*2
1 2 3 4 5 6 7 8 9 10 11 12
157

Operating
Expenses
Selling 2,016 1,856 935 873 919 1,747 1,218 1,405 1,423 1,220 3,448 2,864 19,924
General &
Administrative
General 18,900 18,900 18,900 18,900 18,900 18,900 18,900 18,900 18,900 18,900 18,900 18,900 226,800
manager
Customer 22,050 22,050 22,050 22,050 22,050 22,050 22,050 22,050 22,050 22,050 22,050 22,050 264,600
service office*2
House keeper 6,825 6,825 6,825 6,825 6,825 6,825 6,825 6,825 6,825 6,825 6,825 6,825 81,900
Office supplies 2,261 0 0 2,261 0 0 2,261 0 0 2,261 0 0 9,043
12,000 12,000 12,000 12,000 12,000 12,000 12,000 12,000 12,000 12,000 12,000 12,000 143,996
Utility expense
Building 21,875 21,875 21,875 21,875 21,875 21,875 21,875 21,875 21,875 21,875 21,875 21,875 262,500
Depreciation 19,703 19,703 19,703 19,703 19,703 19,703 19,703 19,703 19,703 19,703 19,703 19,703 236,440
Total operating 105,630 103,209 102,287 104,486 102,272 103,100 104,832 102,758 102,776 104,834 104,801 104,217 1,245,202
Expense
25000
Operating Expenses
20000
Selling
Baht
15000
General &
General manager
5000
0 Customer service
office*2
1 2 3 4 5 6 7 8 9 10 11 12
158

Operating
Expenses
Selling 2,054 1,892 952 889 936 1,780 1,241 1,432 1,450 1,243 3,514 2,919 20,303
General &
Administrative
General
19,260 19,260 19,260 19,260 19,260 19,260 19,260 19,260 19,260 19,260 19,260 19,260 231,120
manager
Customer
22,470 22,470 22,470 22,470 22,470 22,470 22,470 22,470 22,470 22,470 22,470 22,470 269,640
service office*2
House keeper 6,955 6,955 6,955 6,955 6,955 6,955 6,955 6,955 6,955 6,955 6,955 6,955 83,460
Office supplies 2,304 0 0 2,304 0 0 2,304 0 0 2,304 0 0 9,215
Utility expense 12,228 12,228 12,228 12,228 12,228 12,228 12,228 12,228 12,228 12,228 12,228 12,228 146,738
Building 22,292 22,292 22,292 22,292 22,292 22,292 22,292 22,292 22,292 22,292 22,292 22,292 267,500
Depreciation 20,079 20,079 20,079 20,079 20,079 20,079 20,079 20,079 20,079 20,079 20,079 20,079 240,944
Total operating
107,642 105,175 104,236 106,476 104,220 105,064 106,828 104,715 104,733 106,831 106,797 106,202 1,268,920
Expense
25000
Operating Expenses
20000
Selling
15000
Baht
General &
General manager
5000
0 Customer service
office*2
1 2 3 4 5 6 7 8 9 10 11 12
159
6.3 Conclusion of Risk Management
Risk analysis is the ways to prepare handle with problem that will be happen and find to
process to decrease problem. From analyze risk in our company; there are shows both internal
factor and external factor of risk that can happen with company. In internal risk we have four big
sides that must to quick to solve that are concern to organization structure, process and operation,
human resource, and involve with technology in business. Organization structure is show
relationship and responsibility of people, business cannot run if they are defectively of duty.
Process and operation indicate to occurring of damage form do not thing by step, human resource
indicate to the process of handle with characteristic of employee in organization, technology in
business indicate to the not convenience and wrong of information from general program. In
external risk we have six sides that concern. There are concern to competitive, customer
behavior, technology, economic, political, and environment. Competitor indicate the way to
bring business beyond, customer behavior indicates the factor that has power to purchasing
decision of customer, technology indicate to important of technology support in future, inflation
and deflation indicate to the effect in store, the conflict in government situation has a power of
out of home customer, and the losing from natural phenomenon. So, after our shop known about
risk in any side, we are help together to finding the best way out of problem for not effect to sale
decrease or it occur the high cost in the future.
160
Chapter 7 Summary
7.1 Summary of project feasibility study

Smile Book Center is a business that concern about book store. We proud to present new
business that located in front of Mae Fah Luang University, Chiang Rai Province. Smile Book
Center is a book store. The main product is books. We sell a lot of kind of books. It’s suitable for
all of age. Not only book, we have small zone and we sell some product that concern about book
such as pen, pencil, eraser, notebook and other. We separate zone for books and small area for
stationery store. We choose to build book store because we want to do the business that useful
for people. We want to encourage Thai People to read book more especially students. We choose
to build Smile Book Center in front of Mae Fah Luang University, Chiang Rai Province because
first, it’s near university and we can get customer that is students in Mae Fah Luang University.
The amounts of students in Mae Fah Luang University are about 8,745 persons and we can get
people around area come to our customer. Second, people in Chiang Rai Province are about
1,194,933 persons that they will have opportunity to visit our book. Project objective are to
create new business into market needs at the in front of Mae Fah Luang University, create
market strategies for make more profit in long term business, analyze marketing, and competitor
for feasibility, and achieved the goal in business, aim at more sale, and increase profit to business
in every year, develop and operate to systematic management in the business, to analyze
compensation about financial from investment cost, and to control and handle risk its might be
occur.
For industry profile, human started to read book for several years ago. Book is the
important thing for human. It makes human can learn a lot of things. There are many kinds of
book. But for markedness of manufacturing and format of book. Books have two big kinds. That
is journal and book. Journal is constant book. Book store is a retailer that primarily sellers books.
Book store often sell the things that related to books such as newspaper, travel map, and
stationery. There are a lot of book stores in Thailand such as SE-ED, Nai-In, B2S, Dokya, and so
on. In 2009, human buy books (not include newspaper, magazine, and journal) 70.70% and don’t
buy 29.30%. If human buy book, they will buy book that give a lot of knowledge such as
historical, science, economic, and social are 15.98%, cartoon book is 15.94%, novel book is
14.29%, how to book is 13.91%. And the reason that human don’t want to buy book is they can
161
read in the library or other sources is 22.64%, haven’t time to buy is 21.62%, the price very
expensive is 17.97%, don’t like to read book 14.33%, not interesting 13.31%, and other. Smile
Book Center is sell the book that is the core product and the supporting of company is stationery.
Vision is to be a leader book store that provides books in front of Mae Fah Luang University and
famous book store in Chiang Rai. For mission, we will provide fully quality product and service
for customer. We will takes care customers about books and help them when they have problem
about books. We will give good suggestion about books for customers. Smile Book Center use
general environment for analysis the market. That is political, economic, social and environment,
and technology. And we analysis the competition such as competitor analysis that are a lot of
book around Chiang Rai. Customer analysis is the most students in Mae Fah Luang University.
And the last competitive analysis is MFU Book Center. For STP Analysis, market segmentation
we analysis geographic segmentation, demographic segmentation, psychographic segmentation,
and behavioral segmentation. Market targeting is students in Mae Fah Luang University. And
market positioning is offering various kinds of books and stationery series. About marketing mix
strategy, there are product, price, place and promotion. Our product is books and stationery. We
use market pricing for attract customer to buy our product. The place is located in front of Mae
Fah Luang University. Smile Book Center has four ways for advertising. And another thing, we
have promotion for discount price of books. For sales forecast, the number of books and
stationery increase every year. And also profit estimation increases same. And for marketing
expense, it separate to advertise expense side and selling expenses side. The amounts of money
decrease every year because when a lot of customers know our book store, we necessary to
promote more. But we also promote but not too much.
For production and operation Analysis, there are two products for our shop. First is a
book. Second is stationery. We are two floors in our shop. The upstairs, our product is text book,
handbook, dictionary and other that related with studying. In downstairs, we have eight zones for
our products. For our service process, we prepare good product for customer and staffs have
service mind for the customer. The location of Smile Book Center is located in front of Mae Fah
Luang University. It’s close the Phaholyothin Road. Our book store has 3 blogs with three floor
but we sell book only two floor. For facility layout, our shop is commercial building; there are
three floors and tree rows, but we are provided to customer only two floors. In the second floor
has an area less than the first floor because of the model of building. For machine, tools, and
162
equipment, we have for land and building, stationery zone, book zone, and office facilities. For
logistics management, we are using process to receive and allowance goods by transportations.
Smile book center order books by fax and receive book that order by logispost. And publisher
sent product past logispost, then logispost sent product to our shop. For facility management,
Smile book center prepare many facility for own, staff and customer such as electricity, water,
broadband router wireless, CCTV, and telephone. For cost of investment, we pay money for
shop’s name signboard, company’s name signboard tax, document for signboard tax payment,
rubber stamp, registration, and telephone and wireless internet installation. For investment cost,
we pay for asset, equipments and tools. And operating cost is for raw material cost, and direct
labor cost. For management analysis, we show organization management and administration
cost.
For Financial, income statement for year 1 we get 288,869.15 baht. Year 2 we get
299,729.13 baht. Year 3 we get 311,311.68 baht. Year 4 we get 367,566.72 baht. Year 5 we get
413,935.42 baht. For cash flow statement, in year 1 we get 4,374,667.83 baht. In year 2 we get
4,912,799.3 baht. In year 3 we get 5,233,530.3 baht. In year 4 we get 5,702,560.9 baht. In year 5
we get 5,888,907.3 baht.
For risk analysis, is the ways to prepare handle with problem that will be happen and find
to process to decrease problem. From analyze risk in our company; there are shows both internal
factor and external factor of risk that can happen with company. In internal risk we have four big
sides that must to quick to solve that are concern to organization structure, process and operation,
human resource, and involve with technology in business. Organization structure is show
relationship and responsibility of people, business cannot run if they are defectively of duty.
Process and operation indicate to occurring of damage form do not thing by step, human resource
indicate to the process of handle with characteristic of employee in organization, technology in
business indicate to the not convenience and wrong of information from general program. In
external risk we have six sides that concern. There are concern to competitive, customer
behavior, technology, economic, political, and environment. Competitor indicate the way to
bring business beyond, customer behavior indicates the factor that has power to purchasing
decision of customer, technology indicate to important of technology support in future, inflation
and deflation indicate to the effect in store, the conflict in government situation has a power of
out of home customer, and the losing from natural phenomenon.
163
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Appendix
Photo shown leaflet of Smile Book Center
168
Photo shown member card of Smile Book Center

169
Photo shown the price of logispost

Project Feasibility Study and Evaluation (1203302)
Smile Book Center
Present to
Aj.Chaiyawat Thongintr
Present by
Tourism Management Section 2
1. Ms. Kanyarat Saehang 5131205002
2. Ms. Theeraphorn Promsiri 5131205024
3. Ms. Sirinet Wanna 5131205063
4. Ms. Ma Aye Thida Oo 5131205219
5. Ms. Linwen Tang 5131205221
Seat…B06 Group…Nothing on You
Mae Fah Luang University

Project Feasibility Study 2010: B06-Smile Book Center Co.,Ltd.

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1. Ms. Kanyarat Saehang 5131205002

2. Ms. Theeraphorn Promsiri 5131205024

3. Ms. Sirinet Wanna 5131205063

4. Ms. Ma Aye Thida Oo 5131205219

5. Ms. Linwen Tang 5131205221

Chapter 5: Financial ................................................................................................................................. 105

1.1 Background and Significance of the project

Amount of visitors in 2010

1.2 Project Objectives

1.3 Benefits of Project

1.4 Time frame of the study

November December January February

November December January February

Cheaper 2: Industry Profile

2.1 Nature of industry

1. SE-ED Book Center

2. Nai-In Book Store

3. Dokya Book Store

4. Doung Kamol Book Center

5. MFU Book Center

2.2 Situation of industry

2.3 Product and Service

 In the 1nd Floor we arrange for; eight zone as follow,

The first zone; Comic book

The second zone; Magazine

The third zone; General book

The fourth zone; Novel

The fifth zone; Newspaper

The sixth zone; Book & CD

The seventh zone; Stationery

The eighth zone; Technology equipment

 Services to wrap a present book gift to customer.

Growth Strategy divided by two strategies as following are:

There are four strategies as following are:

3.) Cost Focus

4.) Focus Differentiation

2.6.3 Functional Strategy

Chapter 3: Market Feasibility Study

3.1 Marketing Analysis

3.1.2 Competition Analysis (3C Analysis)

Nai-In Book Store

Dokya Book Store

Doung Kamol Book Center

MFU Book Center

Figure 2 show total amounts of students in each school.

Book Store Strength Weakness

- There are website and Facebook for

- Staff not have service mind.

3.2 STP Analysis

3.2.1 Market Segmentation

3.2.2 Target Analysis

3.2.3 Position Analysis

3.3 Marketing Mix Strategy

3.3.2 Price Strategy

3.3.3 Place Strategy

3.3.4 Promotion Strategy

3.4 Sales Forecast/Profit Estimation

Gross Provincial Product (GPP) at current market prices

Chiang Rai 2009p1 (Millions of Baht)

Figure 3.4.2 Market Segmentation

Estimation: Sales (Baht)

Cash Receive Year 1

Layer • Size 482525

Stationery • Size 9080150 3,900 5 19,500

Bookshelf • size 6590150 2,800 30 84,000

Bookshelf • Size 6590150 2,800 5 14,000

Conven- • Size 5550155 3,290 3 9,870