fairies florist group

a

Preface

This Project is a part of 1203302 Project Feasibility Study and Evaluation Course

in the second semester of 2010. In this project is studying the feasibility of flower shop

business in Chiang Rai, which is include generally of flower shop business, management

in flower shop business, competition analysis and marketing feasibility, the technical

process in flower shop business, the financial feasibility of flower shop business, and risk

of flower shop business.

This project makes everyone who interested to get knowledge and information

about flower shop business before make decision to investment, including preoperational

process and operation process of flower shop business, for the benefit to investment and

profit of doing this flower shop business.

We expect that our project will provide benefit more and more interested person,

more over, if they are any error in this project or whatever, our ground made an apology

at this opportunity.

Group members

Miss Pattama Manotham

Miss Waraporn Narin

Miss Sarunya Songkwamjalearn

Miss Eun Ji Kim

Miss Nutcha Piyaman

b

Content Preface .............................................................................................................................................. a

Content ............................................................................................................................................ b

Chapter 1 Introduction ..................................................................................................................... 1

1.1Background and Significance of the project ........................................................................... 2

1.2 Project objectives................................................................................................................... 3

1.3 Benefits of project ................................................................................................................. 3

1.4 Operations methods ............................................................................................................... 3

1.5 Time frame of study .............................................................................................................. 5

Chapter 2 Industry Profile ............................................................................................................... 6

2.1 Nature of Industry.................................................................................................................. 7

2.2. Situation of Industry ............................................................................................................. 8

2.3 Product and Service ............................................................................................................. 11

2.3.1 Product .......................................................................................................................... 11

2.3.2 Service .......................................................................................................................... 13

2.4 Vision ................................................................................................................................. 14

2.5 Mission ................................................................................................................................ 14

2.6 Strategy ................................................................................................................................ 14

2.6.1Corporate Level ............................................................................................................. 14

2.6.2 Business level ............................................................................................................... 15

2.6.3 Business Strategy.......................................................................................................... 16

2.6.4 Functional Strategy ....................................................................................................... 16

Chapter 3 Marketing Feasibility Study ......................................................................................... 18

3.1 Marketing Analysis ............................................................................................................. 19

3.1.1 General Environment Analysis ..................................................................................... 19

3.1.2 Competition Analysis (3C Analysis) ............................................................................ 21

3.2 STP Analysis ....................................................................................................................... 24

3.2.1 Market Segmentation .................................................................................................... 25

3.2.2 Target analysis .............................................................................................................. 25

3.3.3 Position Analysis .......................................................................................................... 25

3.3 Marketing Mix Strategy ...................................................................................................... 26

3.3.1 Product strategy ............................................................................................................ 26

3.3.2 Price strategy ................................................................................................................ 27

3.3.3 Place Strategy ............................................................................................................... 27

c

3.3.4 Promotion Strategy ....................................................................................................... 27

3.4 Sale Forecast Strategy ......................................................................................................... 28

3.4.1 Sale forecast ................................................................................................................. 29

3.5 Marketing Expenses (Sale Incentive) .................................................................................. 35

3.6 Conclusion ........................................................................................................................... 42

Chapter 4 Technical Feasibility Study .......................................................................................... 46

4.1 Production and Operation Analysis ..................................................................................... 47

4.1.1 Product characteristics .................................................................................................. 47

4.1.2 Service Process ............................................................................................................. 57

4.1.3 Location ........................................................................................................................ 58

4.1.4 Facility Layout.............................................................................................................. 58

4.1.5 Machine/Tools/Equipment ........................................................................................... 62

4.1.6 Logistics Management .................................................................................................. 72

4.1.7 Facility Management .................................................................................................... 75

4.2 Cost of Investment ............................................................................................................... 76

4.2.1 Pre- Operating Cost ...................................................................................................... 76

4.3 Cost of Investment ............................................................................................................... 80

4.3.1 Table tool /equipment inventory................................................................................... 83

4.3.2 Depreciation ................................................................................................................. 87

4.4 Management Analysis ......................................................................................................... 97

4.4.1 Organization Management ........................................................................................... 97

4.4.2 Organization Chart ....................................................................................................... 98

4.4.3 Administration Cost...................................................................................................... 94

Chapter 5 Finance analysis .......................................................................................................... 101

Chapter 6 Risk Management ....................................................................................................... 116

6.1 Risk analysis ...................................................................................................................... 117

6.1.1External force .............................................................................................................. 117

6.1.2 Internal Forces ............................................................................................................ 119

6.2 Conclusion of Risk Management ...................................................................................... 127

Chapter 7 Summary ..................................................................................................................... 128

7.1 Summary of project feasibility study................................................................................. 129

Reference ................................................................................................................................... 1322

Appendix (A.) .......................................................................................................................... 134

Appendix (B.) .............................................................................................................................. 140

1

Chapter 1 Introduction

2

1.1 Background and Significance of the project

Traditional a flowers Thailand has saved from Sukhothai have flowers in the

palaces are mainly to be used in the ceremony called “ the delicate flowers, Thailand

designed as ” 6 types are behind the work, a banana leaves, fruit vegetables carving work,

open up, the ceiling and shrub Thailand Florist business in Thailand generally may be

divided into 3 categories that first is a modern, more than a symbol, regardless of

verisimilitude and last those are a fancy or see a strange.Styles methods and modern

flowers both 3 reasons in most cases do not vary much because the key is to us. Lines or

ideas through it as the same but at the ledger it to be obvious and it is easy to understand

the opportunity only. Artwork whether it's any kind of martial arts all required creative

format Independence do not imitate anyone. This is we get creative artwork, but just how

to imitate broken It will not progress capabilities will be available in limited If the

comparison It is the same as parrots or myna said, only the statement that the owner of

the teachings. Say to think or say the other does not that it was not wrong with machines

therefore, the TV, radio, visual or audio, but only the people putting export forecast.

People who listen to or watch, even when they're tempted to watch something strange, it

cannot listen to or watch the heart desires. The value of it decreased now let’s supposes if

we see that. If we have phones that can provide sound, as we want to see heard or have a

radio that can send music that we want to listen to at any time anywhere. Radio or

television, it becomes a valuable's excellent will not need to talk to each other.

Fairies Florist is a start-up a flower arrange shop and gift shop establishment

located on the downtown of Chiangrai province. It is a location in the downtown to our

almost advantage because it has a demand of flower arrange but no have a business.

Fairies Florist shop emphasize the modern flowers seem to be influence comes from

Japan and Korea to assist in the design by the influence of a component because the

format style flowers on a Modern they point to, in a format easy to observe the

convenience as well as flowers, reasons not to choose the materials and equipment

however, that the emphasis in a way that would result in partnership include with a

furniture or style and format of a room to decorate it as something more than all other.

Survey of Chiang Rai province bureau of statistics 3 quarter year 2007 (July-September)

matching the quarter 4 Fiscal year 2008, with a population of Chiang Rai province

commits 1.309,383 (Ministry of Commerce Thailand, 2009) and the average buy a flower

Country Thailand consumption flower range from the normal timing up to 80-90%.

3

The rate of consumption rose higher in Thailand and make price flowers from the

normal timing up to several times both the general store and the cash market. This is an

open flower shop investment need to clearly defined customer groups. To find a suitable

location but there are some who look at your doorstep as a basis.

Then create own flower shop, the target group in the right neighborhood.

However, no matter which side view is selected. Important not to overlook before

opening flower shop is “property owner the power flowers”, employers should have a

flower shop is “patience” Both in need patience waiting customers entrance the shop

,patience with the various requirements of customers and residential wait s profit Which

the investment business. So if we hope to return capital to within 2-3 month impossible

precisely.

1.2 Project objectives

• To study a general current of flower shops business

• To analyze market in the business and financial risk feasibility

• To learn about the technical and management was processing in flower shops

business

• To Summary of the feasibility to make the flower shops business

• To study and analysis risk flower shops business in Chiang Rai

1.3 Benefits of project

• To learn about the situation of flower shops business

• To learn about the market and financial risk in project feasibility

• To learn about the technical and management process in flower shops business

• To know the feasibility of flower shops business in Chiang Rai

1.4 Operations methods

1. Study the generally of flower shops business in Chiang Rai

2. Study management in the florist shop business as follows:

• Background of florist shop business Product and service in flower

shops business

• Vision and mission statement of flower shops business strategy of the

company

4

3. Study competition analysis and marketing feasibility as follows:

• General internal and external environment

• Marketing mix strategy of flower shops business

• Demand of consumer in flower shops business

• Sale forecast and profit estimation of flower shops business

4. Study the technical process in florist business as follows:

• Location.

• Operations and management analysis

• Investment and Operation cost of flower shops business

5. Study the financial feasibility of florist business as follows:

• Company’s investment cost,

• Operation expense

• Other expenses

• Profit and loss statement

• Cash flow

• Balance sheet

In 5 years of flower shops business.

6. Study and analysis risk of flower shops business in Chiang Rai.

7. Summary the feasibility of a flower shops business in Chiang Rai.

5

1.5 Time frame of study

Table: 1.1 Time frames, since November 2009 - February 2010

Operations Methods

November December January February W1 W2 W3 W4 W5 W6 W7 W8 W9 W10 W11 W12 W13 W14 W15 W16

1. To study the general of Flower shop

2. To study management in Flower shop in Chiangrai

3. To study competition analysis and marketing feasibility.

4. To study the technical process in flower shop.

5. To study the financial feasibility of flower shop

6. To study and analysis risk of a flower shop in Chiang Rai.

. 7. To Summary the feasibility of a flower shops in Chiang Rai.

6

Chapter 2 Industry Profile

7

2.1 Nature of Industry

Business flowers as the business grows continuously in accordance with the

requirements of the consumer, other popular give a flower to a person in important dates

and occasions in festivals if talking about the business flowers in Thailand. Business

flowers, does not mean that framework into the open shop, but a business opportunity

that much can be done from the flower flowers like currently has broadly expanded into

the many business. In addition, the flower becomes popular as a gift to congratulate the

feeling is good, and the various functions in the recipient to use decorated

accommodation, or that work to beauty.

Beginning of the business of flowers in Thailand, starting from the age of

booming export of flowers Thailand we can make money from the export of flowers up

to a year 3000-4000 million by the market is still the United States and Japan it also has a

large customers from around the world. Although European countries from the coast,

England France Germany Italy and Spain, and soon the market is expanding into Asia,

Taiwan, Hong Kong and India (girly flower, Niknipa)

Service in a way that is for a grand by motels offer necessary tasks such as

wedding includes hotel reservation service place flowers for wedding bride gift cards,

gifts, and a service that many customers and can be linked to other business related to

work. Fairies Florist, see more widely among business. Overall economic Thailand

continues to expand, but because the store's customer group does not have a large number

of flowers that will compete for the market and in the range 2-3 years most consumers

think flowers rather luxury good. Fairies Florist strategic must to create value for the item

will focus on designing and implementing new techniques used to make the item view is

unusual and interesting items and a Fairies Florist also see new avenue to increase the

value to the flowers by meaningful to Fairies Florist or benefit of that type of flowers to

highlight to the market during the main festival that customers want. (Girly flower,

Niknipa) Therefore, creating value for the item is another easy way to help encourage the

flower shop is to come to the eyes of those customers. In today's business flowers have

priority because moreover to the beauty and the flowers are also considered other art can

create value added to a product or other categories. It is still a business and can still be

interesting investment.

8

2.2. Situation of Industry

Flower market in the countries of Thailand, both fresh and dried flowers that

culture, people, Thailand uses more than dried flowers fresh flowers cause marketing

growth of fresh flowers. The target customer groups are people work to earn a high

income, halfway through government and the private sector must take the opportunity in

flowers. In today popular to send flowers to represent your congratulations or loss in the

opportunity increases to business shop flowers more expansion over the past year it is in

Bangkok for approximately 50 percent in the rest of the province, especially in large

cities.

Chiangrai province that is has a many flower shop in “Sirikorn market” about 20

shops so source florist fresh and most shops as a transient sales day per day it is popular

for people who want to buy a lot of flowers. Chiangrai has a source for purchasing florist

delivered which is far from the city is a wholesale business, fresh flowers on the stores,

flowers and neighboring provinces also. So do business shop flowers need the

opportunity to recall expansion continues with today's current customers, which in most

cases they will buy the flowers during the festival over time in the normal range.

In the year 2009 in Thailand has the same flowers more and more foreigner in Chiangrai

province, part in flower flowers for the economy and to Promote Flowers in the Chiang

Rai province, even in the year 2009 will be a range of economic decline, sales decreased

flowers to 6% reduction from the research results to buy flowers in Thailand found that

more people buy flowers on Valentine's day chocolate. ( Ronnachai Singkam;Positioning

Magazine)

Figure 2.1 Graph show a customer purchase popular a product on Valentine's day2009

9

From the graph to see that in the past year, Valentine's Day 2009 is still prefer

sending flowers than the admin on Valentine's Day still popular flowers more than

chocolate which in most cases it is. Flowers, roses and survey found that, during the

Valentine rose increased from normal to 90% of this, it makes a price expensive an also

an in Valentine day. (Mr. Ronnachai Singkam, ;Positioning Magazine 2009).There are

also many other important occasions that most customers prefer to buy flowers as a gift,

on new year's day, mother's day and graduation day major religious traditions. Where in

city of Chiang Rai province cold and the Festival of flower name it is a “Chiangrai flower

festival” has a famous of Chiangrai province.

This year, expect the ordering flowers fresh agree than previous year due to

holidays and Chinese new year day Festival, which if Valentine's day this year with

weekday Purchase amount will be higher, but the merchant still ordered flowers usually

Some commands are normally used to command the during the Festival, Valentine's day

(Manager new,2009)

Flower Festival

Chiang Rai Flower Festival is held during the end of December to January every

year to promote the flower in Chiang Rai, promote flower growing business in Chiang

Rai and tourism promotion for make the revenue of flower shop business increasingly.

Flower shop is part of the flowers promotion in Chiang Rai.

Figure 2.2 Chiangrai flower festival

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Thailand has a flower exhibition in many places and many provinces have been

organized flower festival especially in Northern which is the area of flower growing

center in the country. Bangkok is one of the flowers exhibited various interesting by

bringing flowers from overseas to come and show the Thai people are interested. Flower

shop has more strategy for customer follow customer needs now which is the various

flower arrangements. Flower arrangements follow customer need and customer service to

arrange the flowers in such work. It is part of the increased revenue to the florist.

The Florist: Life with Flowers (Mini Exhibition)

TCDC Resource Center, Thailand Creative & Design Center (TCDC)

6th Fl., The Emporium, 10.30-21.00 (Closed Mondays)

Thailand Creative & Design Center (TCDC), 2010

Figure 2.3 Life with flowers (Mini Exhibition)

Experience the colorful world in The Florist: Life with Flowers exhibition, which

features signature creations of eight Thai expert florists whose passion, family and fate all

has played a part in their creativity. Their inspired stories and ideas of living are told

through their flower pieces. Plus, learn secret tips and unique techniques from acclaimed

florists and see how to survive in the service business of flower arrangement, along with

facts and trivia from flower arranging history, language of flowers, tools used in flower

arrangement and also the economic report on the floral business.

Admire 8 different styles of flower arrangements by eight leading Thai florists while

taking note of their work process through multimedia presentations. From 7 December

2010 – 1 February 2011, TCDC Resource Center will come alive with a weekly

arrangement of colorful flowers and exotic plants by creative floral designers

http://www.tcdc.or.th/�

11

2.3 Product and Service

2.3.1 Product

• Flower & Gift set

Table Figure 2.4 Flower flesh products and Events decoration

Flower vase

\

Flower Bouquet

Wreath flower

Basket flower

12

Basket flower gift

Card occasion

Funeral decoration

Events other

Wedding Event Decoration

13

2.3.2 Service

Fairies Florist to create a good service to customers and to provide the service is

awesome, we will make a difference to the service, which will have to take care of

customers sincerely and Fairies Florist service about a arrange a flowers that adorn many:

1. Bouquet

Available in multiple formats, all round bouquet bunch close exposure to a

bouquet that is suitable for use in the opportunity to congratulate and special days such as

graduation day Valentine's Day, etc.

2. Vase

As in the shape of a vase shape height and shape a triangle is shorter that the vase

is ideal for displaying nice example, opening a new shop, enlargement etc.

3.Basket

Baskets arrange with many both basket flower gift basket, which suit to visit

sickness Date of birth or during the New Year.

4. Wreath

The flower is necessary for funeral because the flowers can be used in place of

glorious sorry, and to commemorate the death in our shop, the wreath differently from the

market, which may have a format of Japan and Korea comes to mix different from other

restaurants, but continues to highlight the format of the circle

5. Flower wedding or other event

Flower arrangement for wedding or other event, we have many style and suitable

with each work. We can arrange follow customer need and we also service to customer at

that place.

2.4 Vision

To become to a famous arranging and decoration in Chiangrai.

14

2.5 Mission

To have personnel with quality portfolio of building designs Bouquet of flowers,

flowers in different jobs, there is a wide variety of gifts, quality and best service to

customers

2.6 Strategy

2.6.1Corporate Level

“Fairies Florist” is the new business that will opening in Chiang Rai and will

know in the market. It is the reason that our business use growth strategy for adoption

with our business. This strategy can improve “Fairies Florist” that has a famous in

Chiang Rai. The growth of business depends with customer in Chiangrai. There’re

classifying a group of customer.

Table Figure 2.5 classifying a group of customer

Class level Group Income

1st lower class Student general no have

salary

500– 7000 THB.

2nd middle class Graduate student,

Officers or general

personnel and have power

buy

7001-15000 THB.

3rd higher class Business other such as

hotel , event party ,

organize design and other

company to order for

arrange a flower by event

15,000 THB /up

15

The target group of our business will stress the middle class and higher class

of customer and both of the group of customer are our unit of business strategy.

For strategy can improve the growing up by “horizontal expansion” so horizontal

expansion tends to cut costs because the new products can be sold through the same

distribution pipe or channels such as product of gift and card, model of flower and flower

with gourmet chocolate etc. Fairies Florist shop will use an equipment to support in

decoration a flower such as A bouquet of fresh flowers decorated with glass bottle

Wineglass coffee The multi color ta-kraw rattan etc. The strategy that we adapt to use

with flower shop business and can lead business to be growth and increase profits in

finally.

2.6.2 Business level

“Fairies Florist” is the new business that entrance into new market, then our

business needs to create distinctive point, selling point and differences from competitors.

We have to create advantage to compete with competitors in the market. Then, we use

differentiation strategy adapt with our business, such as the different both product and

service. We try to do the difference and variety product and use the best of raw

material in domestic especially in Chiangrai and out of domestic especially in

China and Japan. Moreover we will bring new design to create the different and

beautiful style for satisfy with our customer and we will try to the one for

customer. For the special customer we provide the promotion gift set and send the

gift , SMS for customer in special event such as Happy New year , Happy Valentine

and Happy anniversary.

2.6.3 Business Strategy

“Fairies Florist” is the new business that entry into new market, then our business

needs to create distinctive point, selling point and differences from competitors. We have

to create advantage to compete with competitors in the market. Then, we use a

differentiation strategy to adapt with our business, such as the different both product and

service for create a the differences that stand out of “Fairies Florist”

The difference about our product is the design style, flowers of brand shops we

can create unique to our style to use colorful flowers format and style to all elements

which, in addition to the meaning that he wants to say to the media, the identity of the

shop clearly. The whole of business need the quality of resource for manufactory. Our

manufactory might be growing up with the quality of manufactory and the business

16

should be flexible for each of unit in the manufactory. So Fairies Florist shop would to

use the quality resource both of labor and material for the positive image of our

business might be attract amount of customer by “Word of mouth”. Then will

developing about lack a knowledge with the flower setting and raw material in domestic

to a broadly for reduce a problem for manufactory expend and cost.

Functional Strategy

2.6.4 Functional Strategy

Marketing strategy

Fairies Florist shop to concern with any unit of manufactory because of any

unit of manufactory have an important thing for efficiency of strategy.

• Product strategy

The production depend on satisfy and flexibility with the customer.

The product have a variety pattern and the customer could be select for satisfy.

Create branding and logo, for to increase brand image, and make customer easy to

remember. We use the best of raw material for productivity and creation to develop

product.

• Price strategy

Setting price depend with the product quality and the nearest with the

pricing of competitor.

The rate of setting price = Variable cost + Fix cost * 4 (general formula calculating for

price of flower)

• Place strategy

Place to invest city Chiang Rai, a location that is close to the source of raw

materials, such as tulips, lilies, orchids varieties etc.

Have a requirement but no business open less shop investment located next to the road

the Super-Highway

Near the bank, which is to come and feel the customer passes through which the customer

target groups.

• Promotion strategy

o Fairies Florist shop would to make a consumer loyalty such as “Member

Card” for discount 5% for Fairies Florist shop member.

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o Fairies Florist shop would to like a package for event to discount sale.

o All a birthday anniversary of members Fairies Florist shop would to make a

gift voucher for member card.

Human resource strategy

o We select the quality of human resource to be the professional for

productivity.

o The employee of business has been passed the process of interview.

o We select the qualification of employee who’s honest and creation idea.

o We will to send our employee to trend follow a famous woke shop event in

Thailand to bring a knowledge create idea to our products.

Finance Strategy

o The trend of florist shop growing in now a day because of the flower setting is

the low cost business and not a difficult thing for new entrepreneur. Moreover

the rates of return of investment depend with location creation customer and

the smart planner of entrepreneur.

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Chapter 3

Marketing Feasibility Study

19

3.1 Marketing Analysis

3.1.1 General Environment Analysis

Technological factors

Technological is one factor which can help flower shop business for good

customer service. Technology equipment that we using in flower shop will include

telephone, it can easy and faster to communicate with customers. Internet, we have our

flower shop website which shows information about our flower shop and advertisement.

Customer can see real product picture for choosing. They can order product and they can

contact us by email on our website. Computer, we have calculation program. It can

reduce time of customer. Therefore, it can create competitive advantage for helping our

business. It can reduce production costs. Then, it helps to manage and communicate

faster, also make to response customers need for more efficiently.

Environment factor

Weather is main factor of flower because it affects to flower harvest. Some flower

has bad harvest which is not enough with customer demand. Therefore, we must order

flower import from foreign country. In this year, product of foreign is not good because

effect of Global warming which causes lack of flower so it affect price of flower. The

number flower harvest decrease and there are many festivals so it affect increasingly

demand of customer.

Economic Factor

Economic of Thailand is affects to flower shop in some situation. It cause of

unemployed problem so most of people have not purchasing power. Oil price increase; it

directly affects everything, including transportation fee also increase so it causes high

cost but get low profit.

20

Figure 3.1 Graph show Rate of inflation

Expected inflation rate is higher than the average level basis per 1.0 in quarter

2/2553 from 0.4 percent in the first quarter and expects to increase begins near ceiling

frame inflation target of the Bank of Thailand at 3.0 during the spring of the basic rate of

inflation is a point at the Bank of Thailand country is often used to track inflation to

decisions about policies. By framing the inflation target 0.5-3.0

Overall research center in Thailand k-bank 2553 expected rate of inflation in general

may be increased to approximately 3.0-4.0 from reducing 0.9 percent in 2009, while the

basic inflation rate may be increased 1.5-2.0 percent higher than in the year 2009 by 0.4

inflation higher this year, mainly as a result of the accommodation price oil and food

prices.

So, among the many pressure to a condition subsequent that prices tend to rise.

Business-SMEs have prepared solutions and strategies to improve the acutely in many

aspects. (By Kasikorn-analysis, [email protected])

The impact of inflation for SME business

Fairies florist is the flower shop in the type of SME business. The problem of

inflation to be an impact for an entrepreneur because the disadvantage of entrepreneurs,

almost of entrepreneur has to increase the lowest labors cost. The advantage to be in the

labors because of the increasing of lowest income to be important with the utility expend,

household income etc. the entrepreneur have to set the price and stagiest to flexible with

the problem and equity with the labor.

21

3.1.2 Competition Analysis (3C Analysis)

Customer analysis

Customer size

Chiang Rai is the northernmost province of Thailand, 785 kilometers from

Bangkok. It is an adjacent to Myanmar and Laos on the north, Phayao and Lampang on

the south, Laos on the east and Chiang Mai on the west. The population of Chiang Rai is

1,194,933 (end Dec 2009) with 588,850 males and 606,083 females according to Chiang

Rai Statistical Office. It is also that the total population includes only permanent

residents. Chiang Rai is expected to develop more and more.

Table : 3.1 NUMBER OF POPULATION FROM REGISTRATION RECORD

Chiang Rai Statistical Office

Customer buying behavior

We are dividing each group behavior from survey research.

A Memorable Gift with an Emotional Boost

o Women remember the last time they received flowers.

o A gift of flowers changes their mood for the better.

o They like to receive flowers unexpectedly.

o Receiving flowers makes them feel special.

o A person who gives flowers is thoughtful.

o The giver is sophisticated.

Chiang Rai

Province

2008 2009

Total male female total male female

1,227,317 606,775 620,542 1,194,933 588,850 606,083

Municipal area 223,215 107,221 115,994 302,145 145,878 156,267

Non-municipal

area 1,004,102 499,554 504,548 892,788 442,972 449,816

22

The Most Popular Flower Gifts

o Flowering plant

o Floral arrangement

o Loose or bunched flowers

o Outdoor bedding or garden plant

o Mix of green and flowering plants in a basket or dish garden

Men and Women

o Men spend more on floral gifts. More men than women buy roses and larger

flower arrangements.

o Women buy a wider range of flowers and floral gifts, often at lower cost.

o Young consumers under the age of 35 favor inexpensive bunched or loose flowers

as gifts.

Florists most popular flower source

o Product and service quality and value so the key benefits of purchasing from

florist shops

o Gifts at supermarkets, citing convenience and savings as key reasons

o Flowering plants at a nursery or garden shop

Online flowers purchases

o Those who buy flowers from online floral services are still predominantly male

and generally more affluent.

o Flower buyers say the benefits of online services include the ease and

convenience of shopping, the ability to see a "catalog" of options and prices, and

the availability of harder to find flowers.

What matters most?

o Consumers consider these factors important when choosing where to buy flowers:

o Flower quality and freshness

o Product guarantee

o Convenience and ease of ordering

o Value for money

o Delivery service, including same-day

23

o Advice and recommendations

o Professional design

o Broad range of products / arrangements

Competition Analysis

Flower shop business a competitive, open restaurant this is different from the past

that said, “I'd like to open flowers are just little capital is opened” but we must have

surely expertise flowers both persistence using a design idea and communicate the

business interface. Because of the bouquet of flowers business is high risk That most

shops in Chiang Rai province, is there a flower shop opened a little of that opens as the

flower stall has about 20 shop and they are both retailers and restaurants will open in

Sirikorn market central shop flowers of Chiang Rai province.

Therefore, the market of flowers of Chiang Rai is a competition that anyone designing

flowers have come and feel the customer more than they are of interest to the various

customer groups.

We are used a 5 competitors for competition analyze.

Table Figure: 3.2 Competition analyze

Queen flower

Product

Bouquets, vase flower, basket flower and

event setting

Price

Follow with the type of product ordered

100 until 10000 THB.

Place

Sirikorn market

Promotion

The customer can be order and delivery.

The customer can hire for special e.g.

Married ceremony

24

Karn Florist

Product


setting flower for any chance.

Price


700 and more than.

Place

Behind Chiangrai Pra Cha Nu Kroh

hospital.

Family business

Promotion

Decrease price for special customer.

The customer can be order and delivery.

The customer can hire for special

Wanna florist

Product


setting flower for and chance

Price

Follow with the type of product ordered or

follow customer requirement.

Place

Sirikorn market

Promotion

Discount on each festival such as

valentine, congratulation and other

festival

25

Bai-Sri Udomsilp

Product


setting flower for any chance.

Price


or follow customer requirement.

Place

Sirikorn market

Promotion

Discount on each festival such as

valentine, congratulation and other

festival

3.2 STP Analysis

3.2.1 Market Segmentation

Market segmentation of Fairy Florist divide the customer with Mass

Market. The mass market will looking for the benefit from each other and we

produce the product to satisfy under need of customer. There’re classifying a group

of customer.

We can be produce for maximum of satisfy of customer and ant chance of

festival e.g. Valentine , anniversary and other.

Total Worker Business Student unemployed

1,194,933 548,770 148,104 23,526 474,533

100% 46% 12% 2% 40%

26

Statistics of people in Chiang Rai 2010 http://203.113.86.149/stat/y_stat.html

46%

12% 2%

40%

Worker

Business

Student

Unemployee

Figure 3.2 Statistic of customer segmentation

3.2.2 Target analysis

Flower business in now a day to growing up from the minimum point to

the maximum in society so that’s a factor of the increasing of this business

because of not only entrepreneur to interesting to do this business but also

customers like to give the flower to other and use setting flower in any event

too. For fairy florist created the different market to attract amount of customer

and organized business with SMART. We aim to response particular customer needs.

In this market of Chiang Rai target to group second class and third group in our business.

Both of target group of customer.

2nd Group, the customers have middle class which there is moderate income and

capability to purchase products and services, but they look for high quality products and

services.

3rd Group, the customers have high society which there is high income and

capability to purchase products and services. They look for modern and luxury.

Figure 3.3 Target analysis

http://www.thaienergydata.in.th

http://203.113.86.149/stat/y_stat.html�

27

From graph workers in Chiang Rai province, divided 4 Resident statuses is the current resident is labors are workers who wait for the season. Who is not in the labor capacity 15 years old and the age of 15 years that each resident has a comparison between men and women? Found that male workers than are currently labors women currently is 13.31% and in the health of workers in the labors age 15 is over, will see that health workers, women are higher than men up to 65.99%, which in most cases, a health-related work at home. Study Childhood and old age etc.

3.3.3 Position Analysis

The difference about our product is the design style, flowers of brand shops we

can create unique to our style to use colorful flowers Format and style to all elements

which, in addition to the meaning that he wants to say to the media, the identity of the

shop clearly. Our business depends with the good feedback of customer. In the same

time we concern with any unit of manufacturing and to be a professional of

producer and seller to provide the valuable product for our customer with cheep

piece but high quality.

3.3 Marketing Mix Strategy

3.3.1 Product strategy

For strategic, business is still stand another strategic Branding Strategy is that the

primary purpose is to respond to the needs and tastes of consumers changed. Because of

the age structure of the population most likely is a society of elderly Balcony with garden

who intermediate more tastes and values are simulated and beauty from external factors.

Shop flowers we care to name store “Fairies Florist” It is a flower shop, trust and name in

English because in Chiang Rai, province. There are foreigners to conduct business in

Thailand, and is easy to use.

Class level Group Percentage Income

1st lower class Student general no have

salary

10 500– 7000 THB.

2nd middle class Graduate student, Officers or

general personnel and have

power buy

25 7001-15000 THB.

3rd higher class Business other such as hotel

, event party , organize

65 15,000 THB /up

28

Then, the logo of “Fairies Florist” is a fairy of flower so to be a characteristic for

identifies our shop.

Figure 3.4 Logo of Fairies florist

• Product and service strategy

“Fairies Florist” Thailand flowers will be applied to mixed with foreign

flowers, which is similar to the popular flowers in one organized with organized another.

To create a new item to the market in the region, our restaurant with flower shop business

mix to get wedding arch except that the e-shop is to add value to the flowers, cake

flowers devices include dolls to add diversity to our products, then we also offer delivery

flowers is make customers another way.

• Reliability and confidence

“Fairies Florist” We will continue to focus on service and focus on details

of flowers to make to the customer, which will lead to continued trust in our business.

Products

Bouquet

Vase

Basket & Gift

Wreaths

Services

Layout funeral

Wedding

Event

Delivery

29

3.3.2 Price strategy

Fairies Florist is a bouquet from 300 baht more popular among students to

highlighted work style and formatting to cute decoration. The price depends on the details

of a bouquet. Decoration, location and price range depends on the number of flowers

which, in each place. Therefore, we provide store package for appropriate for your

customers. So I have decided to choose the appropriate package and for customers who

order 500 baht or more we deliver free of charge by the distance not exceeding 15 km.

Table: 3.3 Product and Service price

Product and Services Price

o Fairies A

o Mini bouquet

300

o Fairies B

o Large bouquet mix &match

500

o Fairies C

o Extra bouquet mix& match

o card free

800

o Fairies D

o Special design bouquet

/order

o card & accessory

1000

o Vase A

o Mix& match

o Mini vase

400

30

o Vase B

o Mix & match

o Style vase

500

o Vase C

o Large vase

o Style

o Free card

1,000

o Florist Basket

o Mix & Match style

*If must add a doll 100 ฿

500

o Dolls

o Card

o personal use

o Health care

1,000

o Wreaths Flower

800

o Wreaths Mix

1,000

o Layouts funeral

o Fresh flowers in front of

6,500

31

3.3.3 Place Strategy

Place to invest city Chiang Rai, a location that is close to the source of raw

materials, such as tulips, lilies, orchids varieties etc. so have a demand but no business

open less shop investment located next to the road the Super-Highway near the bank,

which is to come and feel the customer passes through which the customer target groups.

Figure 3.5 Location

the chest & crematorium

o Pink A

15,000

o Sweet B

20,000

o Hi-class C

25,000

o Chill A

25,000

o Cool B

35,000

o Hotel C

40,000

o Card

15

32

3.3.4 Promotion Strategy

• Advertising

“Fairies Florist” emphasizes advertising, shop, flower of strengths. This

will make our catalog what flowers and flowers mean that describes the format so that

customers see. The style and the flowers are not only seen in the shops and to advertise to

customers know us more to produce around asked the festival period, people prefer to

buy flowers for the catalog can be used to promote in Internet.

Figure 3.6 Catalog advertising

• Flower delivery

Delivery of flowers to shop our flowers are considered as value added

services that can increase the channels of a flowers delivery to facilitate customer how to

order via phone or the Internet, then we will deliver flowers to reach various functions

receive at the address they give a our shop and our services, send flowers, they get $ 800

price range and will send no more than a free shipment 10km but if in case the distance

beyond our adds more mail: 50 baht/ km in time 9.00-22.00

Figure 3.7 Car delivery

33

• Flower on internet Business on internet now very popular we will find ways to make money

with us, and also helps reduce the cost of advertising. We also promote our flower

bouquets through the internet and are fast and convenient way to order customers. So

customers can pay by transfer of goods to the stores by the every bank.

• Member card

The flowers shop “Fairies Florist” The membership card for a discount to

customers in a variety of special occasions which customer membership card can be used

year per year. Although Fairies Florist would like to make a “Consumer loyalty”

3.4 Sale Forecast Strategy

3.4.1 Sale forecast

Fairies Florist would forecast sales, and expenditure of the target customer

group, which is in the range of ages and in a range of businesses, open flowers

shops, currently has little elevation. Which in the provinces there are plenty of

Chiang Rai, so our sales forecasts, depending on the needs of customers and for

the past season, during

Figure 3.8 Graph show sale forecast of product

00.10.20.30.40.50.60.70.8

New year Valentine Congratulation Weding event Fuderal

FlowerGiftCholate

Valentine's day is the average sales amount, more than 80 percent in a normal

day. Purchase selected statistics on gift highlights during the past year: Interview preview

From survey the Sirikorn market has data that each trade goods are sold not the same and

in each month, customer will have a different store, but if during the festivals of sales

profit a lot at one place. Therefore, we predict sales service flowers with average, each

year, and 20% of sales.

By assume from amount of people in city of Chiangrai we are concern a segment

of people with income and that is purchased or power buy, so has 46% of all people so

our target group.

34

Table 3.4 sale forecast 2011-2015

Total sale year 2011 Product

and Services Price Jan Feb Mar April May June July Aug Sep Oct Nov Dec Total

Bouquet

Fairies A 300 1,500 3,000 1,500 9,000 1,500 1,500 900 1,200 1,500 1,200 900 1,500 25,200

Fairies B 500 5,000 5,000 1,500 1,500 2,500 2,000 1,000 1,500 2,500 1,500 1,500 1,500 27,000

Fairies C 800 8,000 12,000 2,400 1,600 1,600 1,600 800 1,600 2,400 2,400 2,400 1,600 38,400

Fairies D 1,000 5,000 20,000 2,000 1,000 1,000 1,000 1,000 1,000 2,000 2,000 3,000 2,000 41,000

Vase

Vase A 400 2,000 2,000 2,000 2,000 4,000 4,000 1,200 2,000 800 2,000 1,200 4,000 27,200

Vase B 500 2,500 2,500 2,500 2,500 7,500 2,500 1,500 2,500 1,000 2,500 2,000 5,000 34,500

Vase C 1,000 5,000 5,000 2,000 3,000 5,000 5,000 3,000 2,000 2,000 5,000 1,000 10,000 48,000

Basket

Florist Basket 500 7,500 5,000 2,500 5,000 5,000 2,500 1,500 1,000 2,500 1,000 2,500 5,000 41,000

Gift Basket 1,000 15,000 5,000 5,000 5,000 5,000 5,000 5,000 2,000 5,000 5,000 5,000 5,000 67,000

Wreaths

Wreaths Flower 800 8,000 4,000 4,000 12,000 4,000 4,000 4,000 4,000 2,400 1,600 3,200 4,000 55,200

Wreaths Mix 1,000 1,000 5,000 5,000 15,000 5,000 5,000 10,000 3,000 3,000 2,000 4,000 5,000 63,000

Layouts funeral 6,500 130,000 65,000 32,500 97,500 65,000 5,000 5,000 2,000 2,000 1,000 5,000 32,500 442,500

Wedding event

Pink set A 15,000 30,000 75,000 15,000 30,000 30,000 30,000 30,000 45,000 30,000 15,000 15,000 15,000 360,000

Sweet setB 20,000 40,000 100,000 60,000 20,000 20,000 20,000 20,000 40,000 40,000 20,000 20,000 40,000 440,000

Hi-class setC 25,000 25,000 75,000 25,000 25,000 25,000 25,000 25,000 0 25,000 25,000 0 25,000 300,000

Event outdoor

Chill-up A 25,000 75,000 50,000 25,000 75,000 50,000 25,000 25,000 25,000 25,000 50,000 50,000 50,000 525,000

Cool B 35,000 70,000 35,000 35,000 35,000 70,000 35,000 35,000 35,000 35,000 35,000 70,000 35,000 525,000

Hotel C 40,000 40,000 40,000 40,000 40,000 40,000 40,000 0 40,000 80,000 40,000 80,000 80,000 560,000

Card 15 3,000 7,500 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 6,000 43,500

Total 174,315 473,500 516,000 265,900 383,100 345,100 217,100 172,900 211,800 265,100 215,200 269,700 328,100 3,663,500

Total Sale 2011

0

20,000

40,000

60,000

80,000

100,000

120,000

140,000

Jan Feb Mar April May June July Aug Sep Oct Nov Dec

Sale

Month

Fairies A

Fairies B

Fairies C

Fairies D

Vase A

Vase B

Vase C

Florist Basket

Gift Basket

Whreats Flower

Whreats Mix

Layouts funeral

Pink set A

Sweet setB

Hi-class setC

Chill-up A

Cool B

Hotel C

Card

35

Total sale year 2012 Product and Services Price Jan Feb Mar April May June July Aug Sep Oct Nov Dec Total

Bouquet

Fairies A 300 3000 3300 1500 900 1500 900 900 1200 1500 1200 900 3000 19,800

Fairies B 500 4500 7500 2000 1500 2500 2000 2000 2000 2500 2500 2500 4000 35,500

Fairies C 800 12000 12000 2400 1600 1600 1600 1600 1600 2400 2400 2400 4800 46,400

Fairies D 1,000 5000 20000 2000 1000 1000 1000 1000 1000 2000 2000 3000 4000 43,000

Vase

Vase A 400 4000 4000 2400 2000 4000 4000 1200 2000 800 2000 1200 4000 31,600

Vase B 500 4000 5000 3000 2500 7500 4000 1500 2500 2000 2500 2000 5000 41,500

Vase C 1,000 5000 5000 2000 3000 5000 5000 3000 2000 2000 5000 1000 10000 48,000

Basket

Florist Basket 500 1000 7500 3500 5000 5000 5000 1500 1000 2500 1000 2500 5000 40,500

Gift Basket 1,000 20000 10000 5000 5000 5000 5000 5000 2000 5000 5000 5000 8000 80,000

Whreats

Whreats Flower 800 8000 4000 4000 16000 4000 4000 4000 4000 2400 1600 6400 8000 66,400

Whreats Mix 1,000 15000 8000 5000 20000 6000 5000 5000 3000 5000 5000 5000 5000 87,000

Layouts funeral 6,500 130000 65000 19500 97500 65000 65000 65000 52000 19500 6500 32500 32500 650,000

Wedding event

Pink set A 15,000 45000 75000 45000 45000 15000 15000 15000 45000 30000 15000 30000 15000 390,000

Sweet setB 20,000 40000 100000 60000 40000 60000 20000 20000 40000 40000 20000 40000 40000 520,000

Hi-class setC 25,000 50000 50000 25000 25000 25000 25000 25000 25000 25000 25000 25000 25000 350,000

Event outdoor

Chill-up A 25,000 75000 50000 25000 75000 75000 25000 25000 50000 25000 50000 50000 50000 575,000

Cool B 35,000 70000 70000 35000 35000 70000 35000 35000 35000 35000 35000 70000 70000 595,000

Hotel C 40,000 80000 80000 40000 80000 80000 40000 40000 40000 80000 40000 80000 80000 760,000

Card 15 6000 12000 3000 3000 3000 3000 3000 3000 3000 3000 3000 7500 52,500

total 174,315 577,500 588,300 285,300 459,000 436,100 265,500 254,700 312,300 285,600 224,700 362,400 380,800 4,432,200

Total 2012

0

20000

40000

60000

80000

100000

120000

140000

JanFeb Mar

April MayJune July Aug

Sep Oct Nov Dec

Month

Sale

Fairies A

Fairies B

Fairies C

Fairies D

Vase A

Vase B

Vase C

Florist Basket

Gift Basket

Whreats Flower

Whreats Mix

Layouts funeral

Pink set A

Sweet setB

Hi-class setC

Chill-up A

Cool B

Hotel C

Card

36


Bouquet

Fairies A 300 4500 3600 1500 900 3000 900 900 1200 1500 1200 900 3600 23,700

Fairies B 500 4500 10000 2500 2500 2500 2000 2000 5000 5000 5000 5000 4000 50,000

Fairies C 800 12000 16000 4000 1600 1600 1600 1600 1600 2400 2400 3200 8000 56,000

Fairies D 1,000 8000 20000 2000 2000 2000 2000 2000 2000 2000 2000 3000 4000 51,000

Vase

Vase A 400 6000 8000 3200 2000 4000 4000 1200 2400 800 2000 1200 4000 38,800

Vase B 500 5500 7500 3000 2000 7500 4000 1500 4500 2000 2500 2000 7500 49,500

Vase C 1,000 10000 10000 2000 3000 5000 5000 3000 2000 2000 5000 1000 10000 58,000

Basket

Florist Basket 500 10000 10000 5000 5000 5000 5000 2500 3000 2500 1000 3000 7500 59,500

Gift Basket 1,000 20000 15000 10000 10000 5000 5000 5000 3000 5000 5000 5000 8000 96,000

Wreaths

Wreaths Flower 800 12000 7200 4000 16000 4000 4000 4000 4000 2400 1600 8800 12000 80,000

Wreaths Mix 1,000 20000 11000 5000 20000 6000 5000 5000 5000 5000 5000 7000 10000 104,000

Layouts funeral 6,500 130000 65000 65000 130000 65000 65000 65000 52000 26000 32500 32500 65000 793,000

Wedding event

Pink set A 15,000 45000 75000 45000 45000 60000 30000 15000 45000 30000 15000 30000 30000 465,000

Sweet setB 20,000 60000 140000 60000 60000 80000 20000 20000 60000 60000 60000 60000 60000 740,000

Hi-class setC 25,000 50000 75000 25000 25000 25000 25000 25000 25000 25000 25000 25000 75000 425,000

Event outdoor

Chill-up A 25,000 75000 125000 25000 75000 75000 25000 25000 50000 25000 50000 50000 100000 700,000

Cool B 35,000 70000 210000 35000 35000 70000 35000 35000 35000 35000 35000 70000 70000 735,000

Hotel C 40,000 80000 80000 40000 80000 200000 40000 40000 40000 80000 40000 80000 80000 880,000

Card 15 6000 15000 3000 3000 7500 3000 3000 3000 3000 3000 3000 10500 63,000

Total 174,315 628,500 903,300 340,200 518,000 628,100 281,500 256,700 343,700 314,600 293,200 390,600 569,100 5,467,500

Total sale 2013

0

50000

100000

150000

200000

250000


Month

Sale

Fairies A

Fairies B

Fairies C

Fairies D

Vase A

Vase B

Vase C

Florist Basket

Gift Basket

Whreats Flower

Whreats Mix

Layouts funeral

Pink set A

Sweet setB

Hi-class setC

Chill-up A

Cool B

Hotel C

Card

37

Total sale year 2014

Product and Services Price Jan Feb Mar April May June July Aug Sep Oct Nov Dec Total

Bouquet

Fairies A 300 6000 6600 1500 900 3000 3000 3000 1500 1500 1200 900 3600 32,700

Fairies B 500 7500 10000 2500 2500 5000 2000 2000 7500 2500 2500 2500 4500 51,000

Fairies C 800 12000 18400 4000 1600 4000 1600 1600 4000 2400 2400 3200 12000 67,200

Fairies D 1,000 15000 20000 2000 2000 2000 2000 2000 5000 2000 2000 3000 4000 61,000

Vase

Vase A 400 10000 8000 3200 4000 4000 5600 1200 2400 800 2000 1200 4000 46,400

Vase B 500 10000 10000 3000 2500 12500 4000 1500 4500 2000 2500 3000 9500 65,000

Vase C 1,000 10000 10000 2000 3000 10000 5000 6000 4000 3000 5000 2000 10000 70,000

Basket

Florist Basket 500 12500 15000 5000 5000 5000 5000 2500 5000 2500 1000 3000 10000 71,500

Gift Basket 1,000 25000 15000 10000 10000 5000 5000 5000 10000 5000 5000 5000 15000 115,000

Wreaths

Wreaths Flower 800 16000 7200 4000 20800 4000 4000 4000 4000 2400 1600 12000 16000 96,000

Wreaths Mix 1,000 20000 11000 9000 24000 6000 5000 5000 5000 5000 5000 15000 15000 125,000

Layouts funeral 6,500 162500 97500 65000 195000 65000 65000 65000 52000 26000 32500 32500 91000 949,000

Wedding event

Pink set A 15,000 75000 90000 45000 45000 120000 30000 15000 30000 30000 15000 30000 30000 555,000

Sweet setB 20,000 120000 140000 60000 40000 120000 20000 20000 40000 40000 40000 40000 60000 740,000

Hi-class setC 25,000 75000 125000 25000 25000 50000 25000 25000 25000 25000 25000 25000 75000 525,000

Event outdoor

Chill-up A 25,000 150000 125000 25000 75000 75000 25000 25000 50000 25000 50000 75000 150000 850,000

Cool B 35,000 70000 210000 70000 140000 70000 35000 35000 35000 35000 35000 70000 70000 875,000

Hotel C 40,000 80000 120000 120000 80000 200000 40000 40000 40000 80000 40000 80000 120000 1,040,000

Card 15 11100 15000 3000 3000 7500 3000 3000 6000 3000 3000 3000 15000 75,600

total 174,315 887,600 1,053,700 459,200 679,300 768,000 285,200 261,800 330,900 293,100 270,700 406,300 714,600 6,410,400

Total 2014

0

50000

100000

150000

200000

250000


Month

Sale

Fairies AFairies BFairies CFairies DVase AVase BVase CBasket Florist BasketGift BasketWhreats FlowerWhreats MixLayouts funeralPink set ASweet setBHi-class setCChill-up ACool BHotel CCard

38


Bouquet

Fairies A 300 6900 9000 1500 900 4500 900 900 1500 1500 1200 900 4500 34,200

Fairies B 500 10000 15000 2500 2500 7500 2000 2000 7500 2500 2500 2500 4500 61,000

Fairies C 800 16000 24000 4000 1600 7200 1600 1600 4000 2400 2400 4000 12000 80,800

Fairies D 1,000 20000 20000 2000 2000 3000 2000 2000 5000 2000 2000 3000 10000 73,000

Vase

Vase A 400 12000 12000 4000 4000 4000 6000 1200 2400 800 2000 1200 6000 55,600

Vase B 500 12500 12500 5000 2500 7500 4000 3000 10000 2000 2500 3000 7500 72,000

Vase C 1,000 14000 15000 2000 3000 10000 5000 6000 4000 3000 5000 2000 15000 84,000

Basket

Florist Basket 500 17500 17500 5000 5000 10000 5000 2500 5000 2500 2500 3000 10000 85,500

Gift Basket 1,000 30000 20000 10000 10000 15000 5000 5000 10000 5000 5000 5000 18000 138,000

Whreats

Whreats Flower 800 16000 12000 4000 24000 4000 4000 6400 6400 4800 1600 16000 16000 115,200

Whreats Mix 1,000 20000 15000 9000 25000 10000 10000 8000 8000 5000 5000 15000 20000 150,000

Layouts funeral 6,500 195000 195000 65000 227500 91000 65000 65000 52000 26000 32500 32500 91000 1,137,500

Wedding event

Pink set A 15,000 75000 150000 45000 45000 165000 30000 15000 30000 30000 15000 30000 30000 660,000

Sweet setB 20,000 120000 180000 60000 40000 220000 20000 20000 40000 40000 40000 40000 60000 880,000

Hi-class setC 25,000 75000 150000 25000 25000 125000 25000 25000 25000 25000 25000 25000 75000 625,000

Event outdoor

Chill-up A 25,000 175000 250000 25000 75000 75000 25000 25000 50000 25000 50000 75000 150000 1,000,000

Cool B 35,000 245000 210000 70000 140000 70000 35000 35000 35000 35000 35000 70000 70000 1,050,000

Hotel C 40,000 120000 120000 160000 80000 200000 40000 40000 40000 80000 40000 80000 280000 1,280,000

Card 15 15000 23250 3000 3000 9000 3000 3000 7500 3000 3000 3000 15000 90,750

total 174,315 1,142,000 1,382,250 492,000 709,000 1,015,500 282,000 260,100 325,300 287,100 264,100 400,700 863,500 7,423,550

Total 2015

0

50000

100000

150000

200000

250000

300000


Month

Sale

Fairies AFairies BFairies CFairies DVase AVase BVase CFlorist BasketGift BasketWhreats FlowerWhreats MixLayouts funeralPink set ASweet setBHi-class setCChill-up ACool BHotel CCard

39

3.5 Marketing Expenses (Sale Incentive)

The marketing expenses will be budgeted to allow shop to spend an increased

amount during the first quarter in order to raise visibility for company. The expenses will

then decrease and level off in no festival period and will increase significantly in

anticipation for strong festival sales.

Table 3.5 Operating expenditure 2011

JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Total

Product purchase

Advertising 1,000 1,000 0 0 0 0 0 1,000 0 0 0 1,000 4,000

delivery & travel 1,000 1,000 500 500 1,000 500 500 500 500 500 1,000 500 8,000

Flower fresh 7,000 7,000 7,000 7,000 7,000 7,000 7,000 7,000 7,000 7,000 7,000 7,000 84,000

Staff event 0 0 0 0 7,500 0 0 0 0 0 0 1,500 9,000

Other expenses (equipment) 2,000 2,000 0 0 0 0 0 0 0 0 0 2,000 6,000

Bonus salary 0.5% 0 0 0 0 0 0 0 0 0 0 0 0 0

TOTAL 11,000 11,000 7,500 7,500 15,500 7,500 7,500 8,500 7,500 7,500 8,000 12,000 111,000

Operating expenditure 2011

0

2,000

4,000

6,000

8,000

JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC

Month

Expe

nd T

HB

Product purchase

Advertising

delivery & travel

Staff event

Other expenses(equipment)

Bonus salary0.5%

40


Operating expendituer 2012

02,0004,0006,0008,000

10,00012,00014,00016,00018,00020,000

JAN

FEBMAR

APRMAY

JUN

JUL

AUGSEP

OCTNOV

DEC

Month

Expe

nd T

HB

Product purchase

Advertising

delivery & travel

Staff

Other expenses (equipment)

Bonus salary 0.5%



Product purchase

Advertising 500 500 0 0 0 0 0 500 0 0 0 1,000 2,500

delivery & travel 2,000 2,000 500 3,000 1,500 500 500 500 500 500 500 2,000 14,000

Staff 1,500 2,000 0 0 0 0 0 0 0 0 0 7,500 11,000

Flower fresh 7,000 10,000 7,000 7,000 7,000 7,000 7,000 7,000 7,000 7,000 7,000 7,000 87,000

Other expenses

(equipment) 4,000 8,000 4,000 0 4,000 0 0 0 0 0 0 4,000 24,000

Bonus salary 0.5% 0 0 0 0 0 0 0 0 0 0 0 22,161 22,161

TOTAL 15,000 22,500 11,500 10,000 12,500 7,500 7,500 8,000 7,500 7,500 7,500 43,661 160,661

Operating expenditure 2013

05,000

10,00015,00020,00025,000

JAN

FEBMAR

APRMAY

JUN

JUL

AUGSEP

OCTNOV

DEC

Month

Expe

nd T

HB

Product purchase

Advertising

delivery & travel

Staff


Bonus salary 0.5%


Product purchase

Advertising 500 500 0 0 500 0 0 500 0 0 0 500 2,500

delivery & travel 2,000 1,500 500 500 1,500 500 500 500 500 500 500 1,000 10,000

Staff 1,500 1,500 0 0 7,500 0 0 0 0 0 0 1,500 12,000

Flower fresh 7,000 10,000 7,000 7,000 7,000 7,000 7,000 7,000 7,000 7,000 7,000 7,000 87,000

Other expenses (equipment) 10,000 10,000 1,000 0 4,000 0 0 0 0 0 0 4,000 29,000

Bonus salary 0.5% 0 0 0 0 0 0 0 0 0 0 0 18317 18317

TOTAL 21,000 23,500 8,500 7,500 20,500 7,500 7,500 8,000 7,500 7,500 7,500 32,317 158,817

41



Product purchase

Advertising 1,000 1,000 0 0 0 0 0 500 0 0 0 1,500 4,000

delivery & travel 2,000 2,000 500 3,000 1,500 500 500 500 500 500 500 1,000 13,000

Staff 1,500 2,000 0 0 0 0 0 0 0 0 0 1,500 5,000

Flower fresh 10,000 10,000 7,000 7,000 7,000 7,000 7,000 7,000 7,000 7,000 7,000 10,000 93,000

Other expenses

(equipment) 4,000 8,000 4,000 0 4,000 0 0 0 0 0 0 4,000 24,000

Bonus salary 0.5% 0 0 0 0 0 0 0 0 0 0 0 27338 27338

TOTAL 18,500 23,000 11,500 10,000 12,500 7,500 7,500 8,000 7,500 7,500 7,500 45,338 166,338

Operation expendituer 2014

0

10,000

20,000

30,000

JAN

FEBMAR

APRMAY

JUN

JUL

AUGSEP

OCTNOV

DEC

Month

Expe

nd T

HB

Product purchase

Advertising

delivery & travel

Staff


Bonus salary 0.5%



Product purchase

Advertising 0 1,000 0 0 0 0 0 500 0 0 0 2,000 3,500

delivery & travel 2,000 2,000 500 3,000 3,000 500 500 500 500 500 500 2,000 15,500

Staff 0 0 0 0 7,500 0 0 0 0 0 0 0 7,500

Flower fresh 10,000 10,000 7,000 7,000 10,000 7,000 7,000 7,000 7,000 7,000 7,000 10,000 96,000

Other expenses

(equipment) 10,000 10,000 0 5,000 10,000 0 0 0 0 0 0 10,000 45,000

Bonus salary 0.5% 0 0 0 0 0 0 0 0 0 0 0 32052 32052

TOTAL 22,000 23,000 7,500 15,000 30,500 7,500 7,500 8,000 7,500 7,500 7,500 56,052 199,552

Operatiing expenditure 2015

0

5,000

10,000

15,000

JAN FEB MA AP MA JUN JUL AU SEP OC NO DE

Month

Expe

nd T

HB

Advertising

delivery & travel

Staff

Other expenses(equipment)Bonus salary 0.5%

42

3.6 Conclusion

Market summary “Florist Fairies” are expected to sell flowers found that service

each year. Result is explicit that the factors that make the flowers can be sold is a range

of important festivals, such as during January. We can service more than other goods

basket, because the new house is more merit and adult visitors etc; and also during

January and it has a high number of accidents occur. Are there possibilities in flowers for

funeral and during Valentine's popular range of flowers, including wedding and another

is in may range from an interview vendors in the market of flowers in the past determined

that range people marry much intervals may well, in the range of student graduation Mae

fah luang university.

Florist range etiquette that’s a “first day of the Buddhist Lent” is during July

through October. In addition, the other a sufficient range of sales as Mother's Day etc

And for December will be many events. Therefore, the year 2011 to see the sales will not

be very high because, since “Fairies Florist” Just as new flowers shop Therefore, we need

to increase sales20% per year. Although to cover costs for find a break even-point, and

bring other circulating factors within our store. In the next year and to expand business

opportunities to shop, flowers can be operated as possible.

43

Chapter 4

Technical Feasibility Study

44

4.1 Production and Operation Analysis

4.1.1 Product characteristics

• Flower decoration

The main flowers are not limited to it or do this but the flowers, are

education and learn from our experience and knowledge to find primary and style in our

flowers. The main flowers, well it must make to come to your eyes and look beautiful

naturally we will take into consideration the main flowers by first, the proportion between

the heights of the container with flowers provide flowers. The first flowers which should

be higher than the vase 1.5-2 times the vase next, there's a balance. Which flowers is

category 2 is weight balance weight should be distributed equally to all parts. Other types

are image balance, distribute proportions balance flower, across the cluster, and what to

think about it is rhythm of color and subsequent is harmony that the relationship of the

element everything will must harmony and to see it. What is important is the contrast it is

creates dominant the catch eye. Then simply a matter of time intervals to help make

flowers livelier example gradient layer is chase is the size of the subject. Matching parts

simply selects the elements of an organized, consistent and finally, are useful

functionality is broken before that, they need to know the needs of customers if the layout

is the flowers to what purpose. In sight, or would like to describe what it is that both

health, preference, both the recipient and it is a requirement of the customer themselves.

Flower arrangement style

1 .Bouquet

The bouquet of flowers to choose from several different round bouquet bunch

bouquet of open and close a bouquet of long arrangement bouquet is suitable for an

opportunity to congratulate and think through and have direct access to each other,

especially Day range in Valentine's Day, birthdays, etc.

45

Table 4.1: Price of Bouquet

Bouquet style Price/Detail

Fairies white rose

White Rose aligns paper bouquet of

luxury with green and white la Academy.

Price

Size S: 300

M: 500

L: 800

Fairies rose kids

Bouquet of flowers bouquet of big blue's

issue contains a rose flower color's 10

flower

meaning is “You are excellent ”

Price S: 500 baht

M:800 baht

Fairies rose lovely

Bouquets of mixed flowers are considered

a bouquet of roses round consists of

Carnation.

Price: Size M: 800 baht

Size L: 1,000 baht

46

Fairies mix love

Bouquet of roses and gerbera The

strengths of this bouquet.


Size L: 1,000 baht

Fairies red cool

Bouquet of red roses and gerbera mix

carnation this bouquet.


Size L: 1,000 baht

Fairies just for you

Bouquet of mixed flowers bouquet of

lilies large territory Carnation Lionel Zen

and yellow rose.

Price: Size L: 1,000

Fairies all feel

Bouquets of mixed flowers are considered

a bouquet of roses round consists of

carnation with blue paper with various

color rib bin.


Size L: 1,000 baht

47

Fairies happy time

Rose pink lily flower shop with large pink

ribbon

The pink flowers, it means that

“I am always happy with you.”

Price: Size L: 1,000

2. Vase

The format is a popular flower vase. Procurement tall shorts his round and round

edge of this flower so suitable occasion such as work stretching a new home, opening of

new stores. Show respect for the various occasions as birthdays, but on the occasion.

Rating given to it adults or partner has been Fairies Florist shop flower delivery in up to

700 Baht and send them to quickly

Table 4.2: Price of Vase

Vase style Price/Detail

Fairies vase glass

Vase rose Lionel Zen territory in glass

vase cover carnation

Price : 500 baht

48

Fairies vase white

Vase of flowers, white, and white lilies to

tell that “This is special for me ”

Price : size M : 500 baht

Size L : 1,000 baht

Fairies mixes vase

Vase gerbera happy together with

flowering rose mix carnation

Price : 400 baht

3. Wreath

Wreath is an assortment of flowers, leaves, twigs and/or various materials that is

constructed to resemble a ring. They are used typically as Christmas decorations to

symbolize the coming of Christ, also known as the Advent season in Christianity. They

are also used as festive headdresses as attire in ceremonial events in many cultures

around the globe. The circular shape of the wreath is seen as a common symbol of

eternity. The use of wreaths varies by culture, tradition and religions. Fairies Florist can

arrange wreath style and size, depending on statement customer want. Price of wreath

depends on size and flower type.

49

Table 4.3: Price of Wreath

Wreath style Price /Detail

Fairies Wreath

Wreath of flowers as a medium-sized Since

price 800.-

* prices may change according to season

4. Flower Basket

A flower basket is an arrangement or bouquet of flowers, which is presented in a

decorative basket that is usually made of straw or wood. Flower baskets can feature any

variety or assortment of flowers and other plants. They are typically given as gifts for

Mother's Day, Easter and Valentine's Day. The concept of the flower basket is part of a

larger art called floral design or floristry which is the art of using flowers and other plant

materials to create an aesthetically pleasing arrangement that balances color and shape.

Fairies Florist can arrange flower basket style and size follow customer want. Price of

flower basket depends on size and flower type.

50

Table 4.4: Price of Flower basket

Flower basket style Price

Fairies rose pure

Basket flowers decoration with rose,

colors of oneself and Mickey mouse Red

Price : 500 baht


Fairies Lilly

Basket flower Lily and rose wood

provided by lily white flowering 4

Price: 500 baht


Fairies glad rose

In all occasion rose basket of assorted

colors Grade A

Price : 500 baht


5. Basket Gift

Basket gift used many occasions such as get well soon, stay healthy and happy,

congratulations. Fairies Florist shop design special modern Baskets gift for impression of

receiver such as healthy basket gift. Moreover, it can decorate fresh flowers and dolls

which suitable with receiver. Fairies Florist has many basket gift types. Price is different

in each type. We have many materials that arrange in basket gift, depending on statement

customer want.

51

Table : 4.5 Price of Basket gift

Basket gift style Price/Detail

Fairies gift basket

Basket flowers with dolls

Price since 1,000 baht up


6. Card

Cards represent words or feelings of sender to receiver. Fairies Florist shop cards

are several styles and sizes. We offer a card which has special design, depending on

customer want.

Table: 4.6 Price of Card

Card style Price

Card occasion various piece 15 baht


52

Table : 4.7 Price funeral flowers

Funeral flower arrange Price

Funeral flower decoration

Price start 6500 baht

* price may change by order consumer

Table 4.8 Wedding event

Pink set package Price/Detail

• Fresh flowers in front of the

arch 1 arch.

• Stand decoration flowers 1

double page.

• Flower greeting table 1 point

• Bouquet bridal 1 bouquet

• Bouquet of chest infection 10

VIP guest bunch

Price 15,000 baht

53

Sweet set package Price/ Detail

o Fresh flowers in front of the arch 1 arch.

o Stand decoration flowers 2 double page.

o Flower dress Forum stand 2 pair

o Flower greeting table 1 point

o VIP desk flowers 1 point

o Bouquet bridal 1 bouquet

o Bouquet of chest infection 10 VIP guest bunch

Price 20,000 baht

Hi-class wedding set package

Price/Detail

• Arbor wedding

flowers 1 arbor

• Stage decoration flower

stand 4 stand

• Vase of flowers, greeting page

desk 2 desk

• Vase of flowers table guests

VIP 6 point

• Stand decoration flower cake

facade area 4 point

• Bridal bouquet 1 bouquet

• Carnation wedding 1 Pair.

• Flowers with VIP guests dress

10 pieces

Price 30,000 baht

54

The table 4.9 Event package

Event package Price

• Chill up package 25,000 baht

• Cool package 35,000 baht

• Host package 45,000 baht

* price may change it depend on

event

4.1.2 Service Process

“Fairies Florist” needs to create sincerity to the customers for the trust in the

furnishings including design ideas and suggest to the customer. We will create a cache

table lock to be explained with detailed description of the specified size, how many

flowers are precise price to the customer.

Needing no service is if a customer wants to contact information, we will have

staffs that are absolutely professional knowledge to suggest or respond to customer

concerns and to update the popular rewrite new information to the customer. Because we

believe that good service as being important the first creates impression to customers,

which can take our business to trust in the operation of our business.

Figure 4.1 service process

55

4.1.3 Location

Fairies Florist is on Superhighway Road, Tambon Wiang, Amphore Muang, and

Chiang Rai. It located on left hand side from Bangkok line and set near Kasikorn bank.

Figure 4.2 Location

4.1.4 Facility Layout

• Pattern of store building Structure

7 meters

20 meters

8 meters

56

• Pattern inside of store

First floor

The inside of store divides into 3 parts. First part, there is wide about 5

meters and height about 7 meters. This area is used as a decoration design management

and design work in all our flowers it contains the components; Table flowers are slippery

rubber sheet, sink soak in flowers, and where the aftermarket that important these

substantial fall in this room. Part 2 areas next to flower work room are the living area By

Bathroom by use area wide 2 meters height about 2.6 meter and stairs for the second

class. Part 3 that is area part of sell a product and service so we would to a comfortable to

buy a product.

20 meters

8 meters

Restroom of shop

Restroom

Stair

57

Second floor

In our second class is used as a store for storage devices, so that it will be

used for e-wen taengdokmai or during the Festival, and serve as a vacation, the employee

example, eat or for conferences or plan to develop business.

16meters

5.5 meters

Facility management

Fairies Florist We will highlight areas in two main parts of flowers and a portion

of a home or a portion of which both privacy for flower shop.

Kitchen furniture

built-in

Refrigerator

Cabinet

Accessories

Conference table

Sofa

LCD TV

Board meeting

plan

58

Area of work

Area of sales

13 meters

8 meters

3M Nomad

carpet

Table

Set of shelves

lavatory or sink

Flower slave

Card showcase

Shop window

Accessory slave

Table & chair

Slide door

Flower freezer

Door

Counter or

cashier

http://dict.longdo.com/search/lavatory�

59

4.1.5 Machine/Tools/Equipment

• Equipment of flower making room

Table

Table for flowers arrange, observe the

height of the table, which can stand and

sit on the flowers and the width of the

table, wide enough for flowers landscape

or long and desk drawers are also stored

on the device and the tools to safely.

Thick wood and strong. Dimensions

depth 0.64 meters long 1.67 meters

height 0.77 meters

Price 6500 baht

http://www.rama2hand.com

Slippery rubber sheet.

It is very important for important flowers

shops to prevent us from them off of the

engine failure of flowers, trim, and then

fall off the ground.

Price 200 baht/piece

http://www.tarad.com/kronpreeya

http://www.rama2hand.com/�

http://www.tarad.com/kronpreeya�

60

Sink dishwasher sink

smegBSG116CD

Use with holes dishwasher special large

40.0 cm x width 45.0 and 30.0 x luek

40.0 cm holes 21 cm.

Use stainless steel AISI 304 Extra thick

meat and so beautiful and durable

Price 10,500 baht

http://jselectrichome.tarad.com

Flower Display Refrigerator

Description: 2 door mirror cabinet stand

• Larger size (big /liter): 24.7/700

• Cooling (Celsius): (+2˚c) ~ (+7˚c)

• Net weight: 170

• Using electric current: 2.13A /395W

(220-240V. 50Hz)

• Compressor (horsepower): 3/8

Price 35,000

http://www.chonburispmart.com

Decoration hanging shelf

Length * width * high

40 * 65 * 175 cm

2 Line on the new release includes the

Ribbon.

Price 299

http://jselectrichome.tarad.com/�

http://www.chonburispmart.com/�

61

http://www.sunzoneholding.com

Class circle spinning hearts 4 layers

A wheel size 50 * 50 * 170 Cm is to

show and sell.

Price 1,950 baht


Class wrapping paper hanging

Price 1,850 baht


• Office

HP Pavilion MS200 All-in-One PC

• Pavilion MS200 VT538AA

• Desktop Computer

• 1 x Athlon X2 3250e 1.5GHz

• All-in-One (AMD Athlon X2

3250e 1.5GHz - 2GB DDR2

SDRAM

• 250GBDVD

http://www.sunzoneholding.com/�



62

• Writer DVD-RAM/±R/±RW

• Fast Ethernet - 18.5" Active

Matrix TFT Color LCD

• Windows 7 Professional x64 -

All-in)

Price 21,630 (added vat 7% )

CASIO DR-240HT

• Features of calculator Casio

DR-240HT:

• Printable 2 colors (red for

negative-positive for black)

• Printing 3.5 lines per second.

• Monitor large numbers-for tax

calculation and printing out all

the prices include taxes not

included

Prices 3,200 Baht

Print, Copy, Scan, Fax Canon

MP640

• F2480 All-in-One

• Resolution: 4800 x 1200 dpi

• Print speed: Print - Black and

white 20 Sheets/min. (A4) -

Color 16 sheets/min. (A4)

• Scan

• Fax

Price 3,250 baht

http://www.amazon.com/gp/product/B002M78HY0?ie=UTF8&tag=2222222221-20&linkCode=as2&camp=1789&creative=9325&creativeASIN=B002M78HY0�

63

Phone LG GT-8121TB

Price 1,500baht

Refrigerator

1 Door 4.9 Cue brand TOSHIBA

GR-B143Z

▪ Version GR-B143Z

▪ Capacity 4.9

▪ Iron grill rack The blockage

▪ A slope failure for placing bottles on

the side door.

▪ Inside the Cabinet, a beautiful new

design Convenience

▪ Handle on three strong points are

convenient and easy-to-use

▪ Black & white(PW)

Price 4,920 baht

Counter

It is the day to gain a Used as a space

for placing documents much

computers and office equipment.

Pieces 1 1.50 meter pieces 2 1.20

meter pieces 3 0.60 meters (corner)

Price 39,600 baht

http://www.aircraftcoffee.com

http://www.aircraftcoffee.com/�

64

Ribbon Hanger G12-0002

▪62*36*162

▪White color

Price 1990 baht

Power scissors

Price 190 baht

Compression Sprayers

▪1000 cc

Price 550 baht

Flower container

Price 150 baht

65

Paper A4

Price 90 baht per pack

Clip Files

Size 240x350mm

Price 45 baht

Staple Max

Price 65 baht

Max Horse HD-10 EW

Price 60 baht

Scissors

Price 75 baht

• Floral Subsidiary

Decorative Accessories- Dolls

Price 20-500 baht

http://imagesearch.naver.com/search.naver?viewloc=1&where=idetail&rev=11&query=a4%C1%BE%C0%CC&from=image&ac=-1&sort=0&res_fr=0&res_to=0&merge=0&spq=1&start=6&a_q=&n_q=&o_q=&img_id=blog44859397%7C29%7C100117010577_4&face=0&color=0&ccl=0�

http://imagesearch.naver.com/search.naver?viewloc=1&where=idetail&rev=11&query=%C8%AD%C0%CF%C3%B6&from=image&ac=-1&sort=0&res_fr=0&res_to=0&merge=0&spq=0&start=9&a_q=&n_q=&o_q=&img_id=blog5682688%7C3%7C8424986_1&face=0&color=0&ccl=0�

http://imagesearch.naver.com/search.naver?viewloc=1&where=idetail&rev=11&query=%BD%BA%C5%DB%C7%C3%B7%AF&from=image&ac=-1&sort=0&res_fr=0&res_to=0&merge=0&spq=0&start=10&a_q=&n_q=&o_q=&img_id=blog3780420%7C14%7C80070964854_1&face=0&color=0&ccl=0�

http://imagesearch.naver.com/search.naver?viewloc=1&where=idetail&rev=11&query=%BD%BA%C5%DB%C7%C3%B7%AF&from=image&ac=-1&sort=0&res_fr=0&res_to=0&merge=0&spq=0&start=4&a_q=&n_q=&o_q=&img_id=blog3418890%7C21%7C50087421632_2&face=0&color=0&ccl=0�

66

-Ribbon Letter Satin ribbon

-Forest Corporation Satin ribbon

-Line Ribbon

Price 200 baht per kind

Cordon resin ribbon

mesh, lace ribbon

satin ribbon

Points ribbon


Cordon resin ribbon

mesh, lace ribbon

satin ribbon

Points ribbon


Packaging

Mesh type , Non-woven sheet, Etc

Price 100 baht

• Decoration events and flowers arrange

Basket

Price 250 baht

67

Second floor

Oasis

Price 15 baht

Flower boxes

Price 35 baht

Wire –

Floral wire, holding wire

Price 15 baht per 1m

Vases

Price 200 baht

Artificial[imitation] flower

Price 25-1000 baht

68

4.1.6 Logistics Management

Kitchen furniture built-in

Price 20,000

Cabinet Accessories

Price 13,120

Conference table

Price 7,500

LCD TV Samsung

Price 12,900

Board meeting plan

Price 199

69

At Friaries Florist, we maintain highest standard in every single step beginning from

selecting flowers to delivery to the hands of recipients. Every flower is stored in our cold

storage in Chiangrai and from here only that we ship throughout customer in each local.

There is no other branch of Friaries Florist. Therefore we can maintain always maintain

the height quality for our products.

In the cold storage, we carefully feed our flowers with liquid nutrients to make them

grow while still budding, given both freshness and strength of the flowers. We have a

quality control delivery system which can track every flowers shipped from us through

more than 1,000 delivery agents in every provinces in Thailand. You can always make

sure your flowers will be in the recipients' hands freshly within 24 hours

Figure 4.3 Logistic Managment

Transportation

We order the product from China , Chaingmai and local .The transportation

of product , we order from the fresh flower supplier of each local by network and

they will send their goods by bus in “Nim che seng co.Ltd.” or any method that

we committed together then we have to owned the money to them in the Bank.

Figure 4.4 Transportation

30 minute

70

http://www.lht.com.sg/images/logistic.jpg

We use an information system to improve supply chain and the computer

technology used to help manage supply chain. Mobility to business trading on the

Internet is a low cost alternative to using the system to order legacy electronic

information. Communication with allocation in the Internet Corporate supply chain and

facilitate access to the raw Supply chain principles to see complete information

For the logistic in the local. We contract “NIM TRANSPORT 1988 CO., LTD.”

Address : 368/2 Chiangmai – Lampang Rd. Tambon.Fah -ham Amphor

Muang Chiangmai 50000

Phone : 053-244801

Fax : 053-246934

Call Center : 053-244801 # 0

Email : [email protected]

mailto:[email protected]�


71

4.1.7 Facility Management

• Area of work

• Areas in part of the sale

13 meters

8 meters

Slippery rubber sheet.

Table

Set of shelves

lavatory or sink

Flower slave

Card showcase

Shop window

Accessory slave

Table & chair

Slide door

Flower freezer

Door

Counter or cashier

http://dict.longdo.com/search/lavatory�

72

4.2 Cost of Investment

4.2.1 Pre- Operating Cost

• Sign board of Company

The signboard of company order from the shop of type of sign Mr. Sutus Kosana

board is stainless and color is pink and hard pink color. The size of background for set the

font wide is about 1meters and height 3.5 meters, and background color is light brown.

The Stainless billboard is suitable for big size billboard and has durable of company’s

billboard. The billboard plant by the light board and price is 4,000 Baht. The font size use

20 inches, there are 2 sizes include big font size use 2 words and small font size 12

words. The price of big font size 8,000 Baht per capital word and small font size is 2,000

Baht per capital word. The logo wide 30 inches and high 20 inches and the price are

4,000 Baht. Total are equal 44,000 Baht. The prices are includes service.

Signboard Font 20 2 1,400 2800

Signboard Font 16 12 700 8,400

Signboard light 1 4,000 4,000

Total 15 15,200

• Signboard Tax

Sign board of Fairies Florist shop making by use English font and pays the fee for

set company a sign board as, the sign board use in the commercial for earn the revenue.

The size of billboard equal wide about 5 meters, height 3.5 meters, wide multiple height

73

equal to17.5 square meters. Then calculate be square centimeter equal 17,500 square

centimeters. Calculate the billboard tax. The billboard has all English font rates 700

Baht/small capital 12 x 700=8,400 Baht and paying at Rob Wiang Sub-district

Administration Organization and located at 336

Moo5. Rob Wiang, District Muang Chiang Rai 57100.

Telephone Number +665-374-2663

Document for registration paying tax

- Copy of Household Registration and personal Identification Card

- VAT Registration

- Certificate

- License to set signboard

• Juristic Person Registration

The request for performing according to the Commercial Registration Act shall

pay the fee according to the type as follows :

(1) New commercial registration of 50 Baht

(2) Registration for the change of registered transaction for 20 Baht per time

(3) Registration of the business liquidation of 20 Baht

(4) Request for issuance of replacing license of 30 Baht per copy

(5) Request for verifying the documents of person who conducts commercial

businesses for 20 Baht per time

(6) Request for the officer to copy and certify the copy of document for 30 Baht per

copy

Description for investment

Fairies Florist set on Wiang, Muang Chiang Rai 57000. The capital investment is

1,000,000 Baht, No. of stock is 10,000 stock and value is 100/per stock.

74

Shareholder’s Fairies Florist business

Name Address Investment infomation

Miss Sarunya

Songkwamjalearn

374Moo.1, Thasud District, Muang,

Chiangrai 57100

23 years old, Thai Nationality

Capital Investment: 200,000

Baht

hold 2,000 stocks = 20 %

Miss Waraporn Narin 38/1 Moo.9, Mea-Chan District, Muang ,

Chiang Rai 57190



Baht


Miss Pattama Manotham 38 Moo.2 Wiang, Muang Chiangrai 57000 23 years old, Thai Nationality


Baht


Miss Eunji kim 333 Moo.1Thasud, Muang, Chiang Rai

57100



Baht


Miss Natcha 374 Moo. 1 Thasud District, Muang,

Chiangrai 57100.



Baht


Total Capital Investment=1,000,000

baht

Shareholder

= 5 persons

Common stock

= 10,000 stock

75

-Benefit of shareholder

Benefit from this investment come from hold stock of “Fairies Florist” that is an intended

to encourage loyalty, and vary from discounts on products. A result of hold stock has

effect to annual dividends which come from Net income. Fairies Florist will divide the

profit into 4 parts.

• The first part is 10% on purchases (5% on flower bouquet) of up to 10,000 baht in

the stores.

• The second part is 15% discount to all flower decoration.

• The third is 10% boost to company profits.

• The fourth is random amount of Cash received.(approx every 30 days)

List name a shareholder‘s Fairies Florist business

NAME Sign name

Miss Sarunya Songkwamjalearn Sarunya

Miss Waraporn Narin W Narin

Miss Pattama Manotham Pattama

Miss Eunji kim Eunji kim

Miss Natcha Natcha

76

4.3 Cost of Investment

• Fixed cost

Cost interior Price

Interior build –in style

Price 50,000 baht

Classic style is fashionable and popular at

all times. Such furniture is optimally suited

for a spacious room with high ceilings and

big windows. Furniture in this style is

traditionally made of solid, natural wood

color, with the use of natural materials.

Allowed as furniture, made of wood

Furniture built in

Price 35,000 baht

Car use delivery

Toyota Vitz it comes with decoration, so

we will save an investment also.

Price 400,000 baht

77

The freezer flowers

Shop flowers need cabinet cooling your

fresh frozen flower of flowers needed to

remain for a long time.

Price 35,000

Building rent

Building 2 stall 2.5 classes to go to the

same page width 8 m depth 20 m from the

useable area of 350 sq.m. Location

excellent, because the bank installed ATM

side with customers to use any suitable for

offices with separate rooms for Executive

floor is the Conference room size 8 * 14.3

a special complimentary air all the

Rent per month: 15,000 baht

Equipment in decoration

Price 3,000 baht

Fixed cost = 538,000 baht per first period

78

• Variable cost

Flowers fresh

(2 times per month)

= 3,500 baht per time

Material values per month

Price: 1,000 baht

Pay the employee

the employee all 4 people

By The minimum wage is

$ 5000 – 10000B

1. Homemaker 5,000 B

2. Employees send flowers 6,000 B

3 Employee cashier account. 9,000 B

4. Experts slip decoration 10,000 B

Total 30,000 Per month.

Car Fuel per month

Price 1,000 baht

Total variable cost = 45,000 baht /

month

79

4.3.1 Table tool /equipment inventory

• Total tools shop

List Unit Price/unit Total

Office material

Computer

Telephone

Printer

1

1

1

21,630

1,500

3,200

21,630

1,500

3,200

Register control on budget calculation 2 60 120

Register budget calculation 1 30 30

Evidence of payment 1 30 30

The remaining money report daily 1 25 25

The remaining category report 1 25 25

Blue book 1 33 33

Calculator 1 500 500

Sponge the bank. 1 6 6

Pen 3 4 12

Devices in production.

Flowers freezer 1 35000 35000

Small tape 2 25 50

Tape head 1 48 48

Fabric scissors 1 600 600

Zig zag scissors cut cloth 1 950 950

Rounded end scissors 1 12 12

Big scissors 1 62 62

stencil paper 1 225 225

support write reveal 1 35 35

Cutter 1 28 28

Posters silver gold 1 57 57

Thick black cardboard 400 gsm 1 11 11

paintbrush 2 25 50

80

knife 1 60 60

Miscellaneous

item 1 10 10

straw ribbon number 3 1 13 13



Ribbon flower head 2 5 10

Ribbon flower center 2 4 8

Small ribbon flowers 1 3 3

Ribbon colors silver and gold 1 165 165

Different colures ribbons 1 120 120

Device artificial flowers

Paper ribbon 2 5 10

flower pistil 50 1 50

leaves number 4 1 26 26

leaves number 6 1 24 24

big jasmine 1 44 44

middle jasmine 1 29 29

tiny jasmine 1 24 24

Oasis 50 20 1000

Flora green tape 5 20 100

Flora brown tape 2 46 92

wire involves tiny stalk 1 10 10

wire involves big stalk 1 30 30

81

Stocking flower 30 10 300

Joint function 1 96 96

Paper Lace 1 10 10

Total cost inventory 190 66,513

• Total tools living room

Living room Unit price Total

Kitchen furniture built-in

1

20,000.00

20,000.00

Refrigerator

1

4,990.00

4,990.00

Cabinet Accessories

2

12,300.00

24602

Conference table

1

7,500.00

7,500.00

LCD TV

1

12,900.00

12,900.00

Board meeting plan

1

199.00

199.00

Total equipment cost 6 70,187.00

82

• Total pre-inventory cost

Pre-inventory cost Unit Price Total

oil value 1 1,000

1,000

water value 20 cu.m 11

Add. (+)

VAT 7%

259

Electricity expense / month 600 2

2,842 Add. (+)

VAT 7%

Internet and telephone 1 1,490

1,490

Salary payment 4 wage 30,000

30,000

Fresh flower 4/month 7000 7000

Insurance

Build 1 2,525

2,525

Car 1 7,545

7,545

Build interior/decoration

Rent 1 15,000

15,000

Interior build –in style 1 50,000

50,000

Furniture built in

1 35,000

35,000

Signboard Font 20 2 8,000

16,000

Signboard Font 16

12 2,000

24,000

Signboard light 1 4,000

83

4,000

Signboard Tax 1 1400 1400

Commercial Registration Act

New commercial registration 1 50

50

Registration for the change of registered

transaction 1 20

20

Registration of the business liquidation 1 20 20

Request for issuance of replacing license 1 30

30

Request for verifying the documents of

person 1 20

20

Request for the officer to copy and certify

the copy

1 30

30

Car Toyota Vitz 1 400,000 400,000

Total 599,631

84

4.3.2 Depreciation

Table 1. Administration and Operation depreciation 2011

Depreciation 2011

Administration depreciation Cost Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total

Pre-inventory cost


Interior build –in style 50,000 830 830 830 830 830 830 830 830 830 830 830 830 9,960

Furniture built in 35,000 580 580 580 580 580 580 580 580 580 580 580 580 6,960

Signboard Font 16,000 265 265 265 265 265 265 265 265 265 265 265 265 3,180

Signboard light 24,000 400 400 400 400 400 400 400 400 400 400 400 400 4,800

Office material

Computer 21,630 360 360 360 360 360 360 360 360 360 360 360 360 4,320

Telephone 1,500 25 25 25 25 25 25 25 25 25 25 25 25 300

Printer 3,200 53 53 53 53 53 53 53 53 53 53 53 53 636

Calculator 500 8 8 8 8 8 8 8 8 8 8 8 8 96

Total 151,830 2,521 2,521 2,521 2,521 2,521 2,521 2,521 2,521 2,521 2,521 2,521 2,521 30,252

Operating depreciation cost Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total

Living room

Kitchen furniture built-in 28,000 460 460 460 460 460 460 460 460 460 460 460 460 5,520

Refrigerator 3,936 65 65 65 65 65 65 65 65 65 65 65 65 780

Cabinet Accessories 10,560 176 176 176 176 176 176 176 176 176 176 176 176 2,112

Conference table 6,000 100 100 100 100 100 100 100 100 100 100 100 100 1,200

LCD TV 10,320 172 172 172 172 172 172 172 172 172 172 172 172 2,064

Board meeting plan 1,301 21 21 21 21 21 21 21 21 21 21 21 21 252


Flowers freezer 28,000 465 465 465 465 465 465 465 465 465 465 465 465 5,580

Fabric scissors 480 8 8 8 8 8 8 8 8 8 8 8 8 96

Zig zag scissors cut cloth 760 12 12 12 12 12 12 12 12 12 12 12 12 144

Big scissors 50 0.80 0.80 0.80 0.80 0.80 0.80 0.80 0.80 0.80 0.80 0.80 0.80 10

stencil paper 180 3 3 3 3 3 3 3 3 3 3 3 3 36

Cutter 22 0.35 0.35 0.35 0.35 0.35 0.35 0.35 0.35 0.35 0.35 0.35 0.35 4

Car

Toyota Vitz 400,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 72,000

Total 489,609 7,483 7,483 7,483 7,483 7,483 7,483 7,483 7,483 7,483 7,483 7,483 7,483 89,798

Total depreciation 641,439 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 120,050

85

Table 2. Administration and Operation depreciation 2012 Depreciation 2012

Administration depreciation Cost Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total

Pre-inventory cost




Signboard Font 12,820 265 265 265 265 265 265 265 265 265 265 265 265 3,180

Signboard light 19,200 400 400 400 400 400 400 400 400 400 400 400 400 4,800

Office material

Computer 17,310 360 360 360 360 360 360 360 360 360 360 360 360 4,320

Telephone 1,200 25 25 25 25 25 25 25 25 25 25 25 25 300

Printer 2,564 53 53 53 53 53 53 53 53 53 53 53 53 636

Calculator 404 8 8 8 8 8 8 8 8 8 8 8 8 96

Total 121,578 2,521 2,521 2,521 2,521 2,521 2,521 2,521 2,521 2,521 2,521 2,521 2,521 30,252


Living room


Refrigerator 3,156 65 65 65 65 65 65 65 65 65 65 65 65 780



LCD TV 8,256 172 172 172 172 172 172 172 172 172 172 172 172 2,064

Board meeting plan 1,049 21 21 21 21 21 21 21 21 21 21 21 21 252


Flowers freezer 22,420 465 465 465 465 465 465 465 465 465 465 465 465 5,580

Fabric scissors 384 8 8 8 8 8 8 8 8 8 8 8 8 96


Big scissors 40 0.80 0.80 0.80 0.80 0.80 0.80 0.80 0.80 0.80 0.80 0.80 0.80 10

stencil paper 144 3 3 3 3 3 3 3 3 3 3 3 3 36

Cutter 18 0.35 0.35 0.35 0.35 0.35 0.35 0.35 0.35 0.35 0.35 0.35 0.35 4

Car

Toyota Vitz 328,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 72,000

Total 399,811 7,483 7,483 7,483 7,483 7,483 7,483 7,483 7,483 7,483 7,483 7,483 7,483 89,798


86


Depreciation 2013

Administration

depreciation Cost Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total

Pre-inventory cost




Signboard Font 9,640 265 265 265 265 265 265 265 265 265 265 265 265 3,180

Signboard light 14,400 400 400 400 400 400 400 400 400 400 400 400 400 4,800

Office material

Computer 12,990 360 360 360 360 360 360 360 360 360 360 360 360 4,320

Telephone 900 25 25 25 25 25 25 25 25 25 25 25 25 300

Printer 1,928 53 53 53 53 53 53 53 53 53 53 53 53 636

Calculator 308 8 8 8 8 8 8 8 8 8 8 8 8 96

Total 91,326 2,521 2,521 2,521 2,521 2,521 2,521 2,521 2,521 2,521 2,521 2,521 2,521 30,252


Living room


Refrigerator 2,376 65 65 65 65 65 65 65 65 65 65 65 65 780



LCD TV 6,192 172 172 172 172 172 172 172 172 172 172 172 172 2,064

Board meeting plan 797 21 21 21 21 21 21 21 21 21 21 21 21 252


Flowers freezer 16,840 465 465 465 465 465 465 465 465 465 465 465 465 5,580

Fabric scissors 288 8 8 8 8 8 8 8 8 8 8 8 8 96


Big scissors 30 0.80 0.80 0.80 0.80 0.80 0.80 0.80 0.80 0.80 0.80 0.80 0.80 10

stencil paper 108 3 3 3 3 3 3 3 3 3 3 3 3 36

Cutter 14 0.35 0.35 0.35 0.35 0.35 0.35 0.35 0.35 0.35 0.35 0.35 0.35 4

Car

Toyota Vitz 256,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 72,000

Total 310,013 7,483 7,483 7,483 7,483 7,483 7,483 7,483 7,483 7,483 7,483 7,483 7,483 89,798


87

Table 4. Administration and Operation depreciation 2014 Depreciation 2014

Administration


Pre-inventory cost




Signboard Font 6,460 265 265 265 265 265 265 265 265 265 265 265 265 3,180

Signboard light 9,600 400 400 400 400 400 400 400 400 400 400 400 400 4,800

Office material

Computer 8,670 360 360 360 360 360 360 360 360 360 360 360 360 4,320

Telephone 600 25 25 25 25 25 25 25 25 25 25 25 25 300

Printer 1,292 53 53 53 53 53 53 53 53 53 53 53 53 636

Calculator 212 8 8 8 8 8 8 8 8 8 8 8 8 96

Total 61,074 2,521 2,521 2,521 2,521 2,521 2,521 2,521 2,521 2,521 2,521 2,521 2,521 30,252


Living room


Refrigerator 1,596 65 65 65 65 65 65 65 65 65 65 65 65 780



LCD TV 4,128 172 172 172 172 172 172 172 172 172 172 172 172 2,064



Flowers freezer 11,260 465 465 465 465 465 465 465 465 465 465 465 465 5,580

Fabric scissors 192 8 8 8 8 8 8 8 8 8 8 8 8 96


Big scissors 21 0.80 0.80 0.80 0.80 0.80 0.80 0.80 0.80 0.80 0.80 0.80 0.80 10

stencil paper 72 3 3 3 3 3 3 3 3 3 3 3 3 36

Cutter 10 0.35 0.35 0.35 0.35 0.35 0.35 0.35 0.35 0.35 0.35 0.35 0.35 4

Car

Toyota Vitz 184,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 72,000

Total 220,216 7,483 7,483 7,483 7,483 7,483 7,483 7,483 7,483 7,483 7,483 7,483 7,483 89,798


88


Depreciation 2015 Administration


Pre-inventory cost




Signboard Font 3,280 265 265 265 265 265 265 265 265 265 265 265 265 3,180

Signboard light 4,800 400 400 400 400 400 400 400 400 400 400 400 400 4,800

Office material

Computer 4,350 360 360 360 360 360 360 360 360 360 360 360 360 4,320

Telephone 300 25 25 25 25 25 25 25 25 25 25 25 25 300

Printer 656 53 53 53 53 53 53 53 53 53 53 53 53 636

Calculator 116 8 8 8 8 8 8 8 8 8 8 8 8 96

Total 30,822 2,521 2,521 2,521 2,521 2,521 2,521 2,521 2,521 2,521 2,521 2,521 2,521 30,252


Living room


Refrigerator 816 65 65 65 65 65 65 65 65 65 65 65 65 780



LCD TV 2,064 172 172 172 172 172 172 172 172 172 172 172 172 2,064



Flowers freezer 5,680 465 465 465 465 465 465 465 465 465 465 465 465 5,580

Fabric scissors 96 8 8 8 8 8 8 8 8 8 8 8 8 96


Big scissors 11 0.80 0.80 0.80 0.80 0.80 0.80 0.80 0.80 0.80 0.80 0.80 0.80 10

stencil paper 36 3 3 3 3 3 3 3 3 3 3 3 3 36

Cutter 6 0.35 0.35 0.35 0.35 0.35 0.35 0.35 0.35 0.35 0.35 0.35 0.35 4

Car

Toyota Vitz 112,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 72,000

Total 130,418 7,483 7,483 7,483 7,483 7,483 7,483 7,483 7,483 7,483 7,483 7,483 7,483 89,798


89

4.4 Management Analysis

4.4.1 Organization Management

Fairies Florist We has the organization management principle by a work team that

is part of the shop and the design team and employees will need to be together in

working. Simple layouts called Teamwork because every person has the ability to

governance and provide opportunities for other people. To learn how work out. Learn to

always, which is to make the employees in the shop can develop itself in and give it to

practice workshop in order to modify the bouquet, up-to-date again.

Therefore, success in business can't happen just from people just alone. But

everyone must help each other well. And be your own agent, effective. Which the flowers

business process are then required to break that proportionately, which forefront in flower

shops include the following:

1. Owner or manager

2. Marketing management

3. Design decoration

4. Delivery man

5. Homemaker

Fairies Florist that the team considered the principle business bored negation

which works in conjunction with other it must recognize the accommodation reception

ideas. Comment and learn to take the team to the shop.

90

4.4.2 Organization Chart

Fairies florist have total of employee amount 5 people, and below is characteristic

description and task of employee in each position.

Figure 4.5 Organization Chart

People in the organization

Fairies florist have total of employee amount 5 peoples, and below is

the characteristic description and task of employee in each position.

1. Manager (1 position)

Task

- Oversee all departments and along with to sign in that agreement

documents

- Work that relate to financial and accounting

- To analysis the liquidity of money

- To planning money

- Manage and control budget of company

Characteristic

- Male/Female, Age 30 year up

- Bachelor degree up and work experience must more than 2years

- More than 1-2 year of work experience that relate to finance

- Can use with best Microsoft Office such as Word, Excel

- Have good management skill and good relationship

91

- Training the employee

- Control work of employee to be system and effective

- Prepare for company working plan

- Selection new employees into the appropriate position

- Can analysis the liquidity and financial of company

-Be carefully detailed person and good understanding the principles of

financial and accounting.

- Have patience, enthusiasm and integrity.

- To be honest on work

2. Sale and Marketing department (1 position)

Task

- Do marketing and advertising

- Analysis market trend form seasoning

- Managing for product and service to customers satisfaction

- Continuous to fine new customer

- Receptionist to customers

- Direct sale

- Introduce produce and service to customers

- Take care for customer

- Consulting with customer

Characteristic

- Male / Female, Age 24 year up

- Bachelor degree with the major is marketing or relate major

- Work experience more than 1 year

- Can use computer program

- Have negotiation skill, good personality and relationship

- Good personality and high relationship

92

3. Creative (1 position)

Task

-Creativity new product design

Characteristic

- Male / Female, Age 24 year up

- Bachelor degree up and work experience must more than 2years

- Can use computer program

- Have good personality and high relationship

- Have high responsibility


4. Deliveryman (1 position)

Task

- Delivery product to customers

Characteristic

- Male, Age 20-34 year

- Good drive ability and know well about way

- Good personality and high relationship

- Have high responsibility in task and high relationship


5. Housekeeper (1 position)

Task

- Cleaning across in organization

- Show products and sort products to look beautiful

Characteristic

-Female, Age 25-30 year

- Have high responsibility in task

93

4.4.3 Administration Cost

• Electricity expense

Moderate season it is March to June, in this period still have some customer yet,

so we will pay. Electricity expense In addition this period is summer season it is very hot

season in one year, so we have to open air conditioner throughout the day, therefore in

this period we pay most electricity expense.

Lowest season it is July to September, in this period will have less customer, so our store

will not pay more electricity expense than other season, but we have to turn on light

quickly because sky darkened quickly in this season.

Figure 4.6 Electricity expense http://www.mea.or.th

• Water expense

About water expense of our store, have changing by season of year, so

Winter season, it is October to February, because this period is winter season, many

person are not used more water, so water expense are not more in this season, therefore

water expense in this period will pay less than other period.

Summer season, it is March to June the weather is very hot in a year, so this

season will used more water expense than another season.

Rainy season, it is July to September, this period may make our store easy dirty,

so we will often cleaning store, therefore this season we have pay reasonable water

expense

http://www.mea.or.th/�

94

Figure 4.7 Water bill expense

www.pwa.co.th

Figure 4.8 Internet and telephone expense

http://www.pwa.co.th/�

95

• Car insurance

Figure 4.9 Car insurance

Fairies Florist purchase car insurance with “ Arcaney” , Which the platinum

three plus(mini).The protection will get 100,000 THB.The taxation of an insurance will

pay with 6500 per year and the free card of PTT 500 THB.For an accident (Dead and

Injure)we got the protection 100,000 THB and for thr break properties we will get

200,000 THB and with the false with ourselves got the protection 2000 THB.So we have

to pay the total 6500+500 for beginning.

Reference: http://www.seic.co.th/insure_platinum3_mini_v2.php

• Property for business insurance

Figure 4.10 Property insurance

Fairies Florist purchase the insurance “ Rarn Kha Oun Jai” for small business. We

will get the protection 1000,000 THB with the rate of insurance is 3277.21 THB. The

benefit of “Bangkok insurance” gets the protection year by year for any plan of

insurance.

Reference: http://www.bangkokinsurance.com/insurance/fire_shop_multi-insurance-

seller_th.html

http://www.seic.co.th/insure_platinum3_mini_v2.php�

http://www.bangkokinsurance.com/insurance/fire_shop_multi-insurance-seller_th.html�


96

• Employee motivation

We will give sale commission 0.5 percent from total sale for sale persons.

Second, let the customer vote every time after they used our serviced, such as which

employee in Fairies Florist shop company have to provide excellent performance to the

customer, and we will count then announce for an excellent employee in the ending of

year

• Work shop trainer

Figure 4.11 work shop trainer

Teacher Pitak Hungsajara (Golf teacher)

Senior professor http://www.flowerdecor-studio.com

He has worked in a restaurant classic “Hako” Shops and school flowers from

Japan to open first in Thailand. By smile adjunct general employee because the position

they held flowers expected full. Have to prune the forklift or to strengthen the stem.

Learn from basic flowers guard looking all gain life worth as basis the flowers need to

learn. Soon become to places they flowers without a doubt following the success of

education courses to international flowers from basic to advanced, and institutions to

Venus flower Academy, Japan (Thailand)

http://www.flowerdecor-studio.com/�

97

Administration Cost

Table 4.6: Administration Cost, Year 1

Selling and Administrative Expenses2011

JAN FEB MAR ARP MAY JUN JUL AUG SEP OCT NOV DEC TOTAL

Payroll 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 360,000

Advertising 1,000 1,000 0 0 0 0 0 1,000 0 0 0 1,000 4,000

delivery & travel 1,000 1,000 500 500 1,000 500 500 500 500 500 1,000 500 8,000

Staff event 0 0 0 0 1,000 0 0 0 0 0 0 1,500 2,500

Other expenses (supplies) 2,000 2,000 0 0 0 0 0 0 0 0 0 2,000 6,000

Bonus salary 0.5% 0 0 0 0 0 0 0 0 0 0 0 0 0

Rental fee 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 180,000

Stationary expense 0

Electricity expense 1500 1500 2000 2000 2000 2000 1500 1500 1500 1300 1300 1300 19,400

Water expense 250 350 350 350 200 200 200 200 200 250 250 2,800

Internet and telephone expense 2000 2000 1490 1490 1490 1490 1490 1490 1490 1490 1490 2000 19,410

fire insurance 2525.25 2,525

car insurance 7545 7,545

Training expense 7500 7,500

TOTAL 62,570 52,750 49,340 49,340 50,840 56,690 48,690 49,690 48,690 48,490 49,040 53,550 619,680

98





Payroll 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 360,000

Advertising 500 500 0 0 0 0 0 500 0 0 0 1,000 2,500

delivery & travel 2,000 2,000 500 3,000 1,500 500 500 500 500 500 500 2,000 14,000

Staff event 1,500 2,000 0 0 2,000 0 0 0 0 0 0 1,500 7,000

Other expenses (supplies) 4,000 8,000 4,000 0 4,000 0 0 0 0 0 0 4,000 24,000

Bonus salary 0.5% 0 0 0 0 0 0 0 0 0 0 0 22,161 22,161

Rental fee 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 180,000


Electivity expense 1500 1500 1800 1800 2000 2000 1500 1500 1500 1300 1300 1300 19,000

Water expense 250 250 350 350 350 200 200 200 200 200 250 250 3,050

Internet and telephone

expense 2000 2000 1490 1490 1490 1490 1490 1490 1490 1490 1490 2000 19,410




TOTAL 66,820 61,250 53,140 51,640 56,340 56,690 48,690 49,190 48,690 48,490 48,540 79,211 668,691



Payroll 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 360,000

Advertising 500 500 0 0 500 0 0 500 0 0 0 500 2,500

delivery & travel 2,000 1,500 500 500 1,500 500 500 500 500 500 500 1,000 10,000

Staff event 1,500 1,500 0 0 1,500 0 0 0 0 0 0 1,500 6,000

Other expenses

(supplies) 10,000 10,000 1,000 0 4,000 0 0 0 0 0 0 4,000 29,000

Bonus salary 0.5% 0 0 0 0 0 0 0 0 0 0 0 18317 18,317

Rental fee 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 180,000



Water expense 250 250 350 350 350 200 200 200 200 200 250 250 3,050


expense 2000 2000 1490 1490 1490 1490 1490 1490 1490 1490 1490 2000 19,410




TOTAL 72,820 62,250 50,340 49,340 56,340 56,690 48,690 49,190 48,690 48,490 48,540 73,867 665,247

99




Payroll 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 360,000

Advertising 1,000 1,000 0 0 0 0 0 500 0 0 0 1,500 4,000

delivery & travel 2,000 2,000 500 3,000 1,500 500 500 500 500 500 500 1,000 13,000

Staff event 1,500 2,000 0 0 0 0 0 0 0 0 0 1,500 5,000

Other expenses (supplies) 4,000 8,000 4,000 0 4,000 0 0 0 0 0 0 4,000 24,000

Bonus salary 0.5% 0 0 0 0 0 0 0 0 0 0 0 27338 27,338

Rental fee 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 180,000



Water expense 250 250 350 350 350 200 200 200 200 200 250 250 3,050


expense 2000 2000 1490 1490 1490 1490 1490 1490 1490 1490 1490 2000 19,410




TOTAL 67,320 61,750 53,340 51,840 54,840 56,690 48,690 49,190 48,690 48,490 48,540 83,888 673,268



Payroll 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 30,000 360,000

Advertising 0 1,000 0 0 0 0 0 500 0 0 0 2,000 3,500

delivery & travel 2,000 2,000 500 3,000 3,000 500 500 500 500 500 500 2,000 15,500

Staff event 2,000 2,000 0 1,500 0 0 0 0 0 0 1,500 7,000

Other expenses

(supplies) 10,000 10,000 0 5,000 10,000 0 0 0 0 0 0 10,000 45,000

Bonus salary 0.5% 32052 32,052

Rental fee 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 180,000



Water expense 250 250 350 350 350 200 200 200 200 200 250 250 3,050


expense 2000 2000 1490 1490 1490 1490 1490 1490 1490 1490 1490 2000 19,410




TOTAL 72,820 63,750 49,640 56,840 63,640 56,690 48,690 49,190 48,690 48,490 48,540 96,102 703,082

100

Chapter 5 Finance analysis

101

Fairies Florist Shop

Income Statement

For the Year Ended December, 31 2011

Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total

Sales revenue 0 0 265,900 383,100 345,100 217,100 172,900 211,800 265,100 215,200 269,700 328,100 2,674,000

Cost of sales 0 0 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 80,000

Gross income 0 0 257,900 375,100 337,100 209,100 164,900 203,800 257,100 207,200 261,700 320,100 2,594,000

Operating Expenses

Selling & Administrative Expenses 62,570 52,750 49,340 49,340 50,840 56,690 48,690 49,690 48,690 48,490 49,040 53,550 619,680

Depreciation 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 120,050

Total Operating expense 72,574 62,754 59,344 59,344 60,844 66,694 58,694 59,694 58,694 58,494 59,044 63,554 739,730

Income before interest and taxes (72,574) (62,754) 198,556 315,756 276,256 142,406 106,206 144,106 198,406 148,706 202,656 256,546 1,854,270

Interest expense 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 90,000

Income(loss)before Income taxes (80,074) (70,254) 191,056 308,256 268,756 134,906 98,706 136,606 190,906 141,206 195,156 249,046 1,764,270

Taxes Incurred (7%) (5,605) (4,918) 13,374 21,578 18,813 9,443 6,909 9,562 13,363 9,884 13,661 17,433 123,499

Net profit (66,969) (57,836) 185,182 294,178 257,443 132,962 99,296 134,543 185,042 138,821 188,995 239,113 1,730,771

retained earnings

(66,969) (124,806) 60,376 354,554 611,997 744,960 844,256 978,800 1,163,842 1,302,663 1,491,658 1,730,771 9,092,104

102


Income Statement



Sales revenue 577,500 588,300 285,300 459,000 436,100 265,500 254,700 312,300 285,600 224,700 362,400 380,800 4,432,200

Cost of sales 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 96,000

Gross income 569,500 580,300 277,300 451,000 428,100 257,500 246,700 304,300 277,600 216,700 354,400 372,800 4,336,200

Operating Expenses

General & Administrative 72,820 62,250 50,340 49,340 56,340 56,690 48,690 49,190 48,690 48,490 48,540 73,867

665,247

Depreciation 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 120,050


Income before interest and taxes 486,676 508,046 216,956 391,656 361,756 190,806 188,006 245,106 218,906 158,206 295,856 288,929 3,550,903


Income(loss)before Income taxes 479,176 500,546 209,456 384,156 354,256 183,306 180,506 237,606 211,406 150,706 288,356 281,429 3,460,903

Taxes Incurred (7%) 33,542 35,038 14,662 26,891 24,798 12,831 12,635 16,632 14,798 10,549 20,185 19,700 242,263

Net profit 453,133 473,008 202,294 364,765 336,958 177,974 175,370 228,473 204,107 147,656 275,671 269,229 3,308,640

retained earnings 2,183,904 2,656,912 2,859,206 3,223,971 3,560,929 3,738,903 3,914,274 4,142,747 4,346,855 4,494,511 4,770,182 5,039,411 44,931,805

103


Income Statement



Sales revenue 628,500 903,300 340,200 518,000 628,100 281,500 256,700 343,700 314,600 293,200 390,600 569,100 5,467,500

Cost of sales 8,000 11,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 99,000

Gross income 620,500 892,300 332,200 510,000 620,100 273,500 248,700 335,700 306,600 285,200 382,600 561,100 5,368,500

Operating Expenses

General & Administrative 66,820 61,250 53,140 51,640 56,340 56,690 48,690 49,190 48,690 48,490 48,540 79,211 668,691

Depreciation 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 120,050





Taxes Incurred (7%) 37,532 56,948 18,309 30,860 38,238 13,951 12,775 18,830 16,828 15,344 22,159 32,507 314,283

Net profit 506,143 764,098 250,747 417,496 515,518 192,854 177,230 257,675 231,077 211,361 301,897 439,378 4,265,476


104


Income Statement

For the Year Ended December, 31 2014 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total

Sales revenue 887,600 1,053,700 459,200 679,300 768,000 285,200 261,800 330,900 293,100 270,700 406,300 714,600 6,410,400

Cost of sales 11,000 11,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 11,000 105,000

Gross income 876,600 1,042,700 451,200 671,300 760,000 277,200 253,800 322,900 285,100 262,700 398,300 703,600 6,305,400

Operating Expenses


673,268

Depreciation 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 120,050





Taxes Incurred (7%) 55,424 67,441 26,625 42,137 48,136 14,210 13,132 17,934 15,323 13,769 23,258 42,155 379,546

Net profit 743,851 903,505 361,231 567,319 647,020 196,295 181,973 245,771 211,082 190,436 316,498 567,553 5,132,536


105


Income Statement



Sales revenue 887,600 1,053,700 459,200 679,300 768,000 285,200 261,800 330,900 293,100 270,700 406,300 714,600 6,410,400

Cost of sales 11,000 11,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 11,000 105,000

Gross income 876,600 1,042,700 451,200 671,300 760,000 277,200 253,800 322,900 285,100 262,700 398,300 703,600 6,305,400

Operating Expenses


703,082

Depreciation 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 120,050





Taxes Incurred (7%) 55,039 67,301 26,884 41,787 47,520 14,210 13,132 17,934 15,323 13,769 23,258 41,300 377,459

Net profit 738,736 901,645 364,672 562,669 638,836 196,295 181,973 245,771 211,082 190,436 316,498 556,194 5,104,809


106


Balance Sheet

For the Year Ended December, 31 2011 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total

Asset

Cash 274,905 207,064 376,442 660,616 908,055 1,031,013 1,120,305 1,244,844 1,419,883 1,548,700 1,727,691 1,754,599 12,274,116

Inventory 0 0 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 80,000

Supplies 6,683 6,683 4,483 4,483 4,483 4,483 4,483 4,483 4,483 4,483 4,483 6,683 60,396

Property and equipment 641,439 641,439 641,439 641,439 641,439 641,439 641,439 641,439 641,439 641,439 641,439 641,439 7697268

Less: Accumulated depreciation 10,004 20,008 30,012 40,017 50,021 60,025 70,029 80,033 90,037 100,042 110,046 120,050 780,324

Total assets 933,031 875,194 1,060,376 1,354,554 1,611,997 1,744,960 1,844,256 1,978,800 2,163,842 2,302,663 2,491,658 2,530,771 20,892,104

Liabilities and owner's equity

Liabilities

Long-term borrowing 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 800,000 11,800,000

other borrowing

Total liablities 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 800,000 11800000

Equities

Owner's equity

Retained earnings (66,969) (124,806) 60,376 354,554 611,997 744,960 844,256 978,800 1,163,842 1,302,663 1,491,658 1,730,771 9,092,104

Total liabilities and owner's equity 933,031 875,194 1,060,376 1,354,554 1,611,997 1,744,960 1,844,256 1,978,800 2,163,842 2,302,663 2,491,658 2,530,771 20,892,104

107


Balance Sheet



Asset

Cash 2,197,728 2,660,732 2,855,222 3,209,982 3,536,936 3,704,907 3,870,273 4,088,742 4,282,845 4,420,498 4,686,165 4,743,189 44,257,219

Inventory 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 96,000

Supplies 6,683 6,683 4,483 4,483 4,483 4,483 4,483 4,483 4,483 4,483 4,483 6,683 60,396

Property and equipment 641,439 641,439 641,439 641,439 641,439 641,439 641,439 641,439 641,439 641,439 641,439 641,439 7,697,268

Less: depreciation 130,054 140,058 150,062 160,066 170,071 180,075 190,079 200,083 210,087 220,091 230,095 240,100 2,220,921

Total assets 2,983,904 3,456,912 3,659,206 4,023,971 4,360,929 4,538,903 4,714,274 4,942,747 5,146,855 5,294,511 5,570,182 5,639,411 54,331,805


Liabilities

Long-term borrowing 800,000 800,000 800,000 800,000 800,000 800,000 800,000 800,000 800,000 800,000 800,000 600,000 9,400,000

other borrowing

Total liablities 800,000 800,000 800,000 800,000 800,000 800,000 800,000 800,000 800,000 800,000 800,000 600,000 9,400,000

Equities

Owner's equity

Retained earnings 2,183,904 2,656,912 2,859,206 3,223,971 3,560,929 3,738,903 3,914,274 4,142,747 4,346,855 4,494,511 4,770,182 5,039,411 44,931,805

Total liabilities and owner's equity 2,983,904 3,456,912 3,659,206 4,023,971 4,360,929 4,538,903 4,714,274 4,942,747 5,146,855 5,294,511 5,570,182 5,639,411 54,331,805

108


Balance Sheet



Asset

Cash 5,239,328 6,496,565 8,012,749 9,941,229 12,385,226 15,022,078 17,836,161 20,907,919 24,210,754 27,724,951 31,541,045 35,594,316 214,912,321

Inventory 8,000 11,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 99,000

Supplies 6,683 6,683 4,483 4,483 4,483 4,483 4,483 4,483 4,483 4,483 4,483 6,683 60,396



Total assets 6,145,554 7,415,795 8,936,783 10,875,267 13,329,269 15,976,125 18,800,211 21,881,973 25,194,813 28,719,014 32,545,112 36,610,588 226,430,504


Liabilities


other borrowing


Equities

Owner's equity



109


Balance Sheet

For the Year End December, 31 2014


Asset

Cash 36,325,163 37,218,664 37,575,091 38,132,406 38,769,421 38,955,713 39,127,682 39,363,449 39,564,528 39,744,960 40,051,454 40,403,803 465,232,333

Inventory 11,000 11,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 11,000 105,000

Supplies 6,683 6,683 4,483 4,483 4,483 4,483 4,483 4,483 4,483 4,483 4,483 6,683 60,396



Total assets 37,354,439 38,257,944 38,619,175 39,186,494 39,833,514 40,029,809 40,211,782 40,457,554 40,668,636 40,859,073 41,175,571 41,543,124 478,197,113


Liabilities


other borrowing


Equities

Owner's equity



110


Balance Sheet



Asset

Cash 41,132,535 42,024,175 42,384,043 42,936,708 43,565,540 43,751,831 43,923,800 44,159,568 44,360,646 44,541,078 44,847,572 45,188,562 522,816,059

Inventory 11,000 11,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 11,000 105,000

Supplies 6,683 6,683 4,483 4,483 4,483 4,483 4,483 4,483 4,483 4,483 4,483 6,683 60,396



Total assets 42,281,860 43,183,505 43,548,177 44,110,846 44,749,682 44,945,977 45,127,951 45,373,722 45,584,804 45,775,241 46,091,739 46,447,933 537,221,437


Liabilities

Long-term borrowing 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 0 2,200,000

other borrowing

Total liablities 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 0 2,200,000

Equities

Owner's equity


Total liabilities and owner's

equity 42,281,860 43,183,505 43,548,177 44,110,846 44,749,682 44,945,977 45,127,951 45,373,722 45,584,804 45,775,241 46,091,739 46,447,933 537,221,437

111


Statement of Cash flow



Cash flow from operating activities

Cash received

Cash sale 0 0 265,900 383,100 345,100 217,100 172,900 211,800 265,100 215,200 269,700 328,100 2,674,000

adjust depreciation 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 120,050

Total cash received 10,004 10,004 275,904 393,104 355,104 227,104 182,904 221,804 275,104 225,204 279,704 338,104 2,794,050

Cash paid

cash paid for cost of sales 0 0 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 80,000

cash paid for operating expense 732,679 74,738 77,127 71,327 72,827 78,677 70,677 71,677 70,677 70,477 71,027 77,737 1,539,652

cash paid for income tax (5,080) (4,393) 13,899 22,103 19,338 9,968 7,434 10,087 13,888 10,409 14,186 17,958 129,799

Total cash paid 727,599 70,345 99,026 101,430 100,165 96,646 86,112 89,765 92,566 88,887 93,213 103,696 1,749,450

Net cash flow from operating activities (717,595) (60,341) 176,878 291,674 254,939 130,458 96,792 132,039 182,538 136,317 186,491 234,408 1,044,599

Cash flow from investment activities

Cash received

cash received from sale

Cash paid

cash paid investment on operating

Net cash flow from investing activities

Cash flow from financing activities

Cash received

Borrowing cash 1,000,000 1,000,000

Cash paid

Cash paid 200,000 200000

Interest paid 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 90,000

Total cash paid 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 207,500 290,000

Net cash provided by financing activities 992,500 (7,500) (7,500) (7,500) (7,500) (7,500) (7,500) (7,500) (7,500) (7,500) (7,500) (207,500) 710,000

Net increase(decrease) in cash 274,905 (67,841) 169,378 284,174 247,439 122,958 89,292 124,539 175,038 128,817 178,991 26,908 1,754,599

Cash at beginning of month 0 274,905 207,064 376,442 660,616 908,055 1,031,013 1,120,305 1,244,844 1,419,883 1,548,700 1,727,691 10,519,517

Cash at end of month 274,905 207,064 376,442 660,616 908,055 1,031,013 1,120,305 1,244,844 1,419,883 1,548,700 1,727,691 1,754,599 12,274,116

112






Cash received

Cash sale 577,500 588,300 285,300 459,000 436,100 265,500 254,700 312,300 285,600 224,700 362,400 380,800 4,432,200



Cash paid

cash paid for cost of sales 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 96,000

cash paid for operating expense 95,333 84,762 70,652 71,852 78,852 79,202 71,202 71,702 71,202 71,002 71,052 98,579

935,397

cash paid for income tax 33,542 35,038 14,662 26,891 24,798 12,831 12,635 16,632 14,798 10,549 20,185 19,700 242,263

Total cash paid 136,875 127,801 93,314 106,743 111,650 100,034 91,838 96,335 94,001 89,552 99,237 126,279 1,273,660

Net cash flow from operating activities 450,629 470,503 201,990 362,261 334,454 175,470 172,866 225,969 201,603 145,152 273,167 264,525 3,278,590


Cash received


Cash paid


cash paid investment on administrative



Cash received

Borrowing cash

Cash paid

Cash paid 200,000 200,000

Interest paid 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 90,000

Total cash paid 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 207,500 290,000

Net cash provided by financing activities (7,500) (7,500) (7,500) (7,500) (7,500) (7,500) (7,500) (7,500) (7,500) (7,500) (7,500) (207,500) (290,000)

Net increase(decrease) in cash 443,129 463,003 194,490 354,761 326,954 167,970 165,366 218,469 194,103 137,652 265,667 57,025 2,988,590

Cash at beginning of month 1,754,599 2,197,728 2,660,732 2,855,222 3,209,982 3,536,936 3,704,907 3,870,273 4,088,742 4,282,845 4,420,498 4,686,165 41,268,629.3

Cash at end of month 2,197,728 2,660,732 2,855,222 3,209,982 3,536,936 3,704,907 3,870,273 4,088,742 4,282,845 4,420,498 4,686,165 4,743,189 44,257,219

113





Cash flow from operating

activities

Cash received

Cash sale 628,500 903,300 340,200 518,000 628,100 281,500 256,700 343,700 314,600 293,200 390,600 569,100 5,467,500



Cash paid


cash paid for operating

expense 89,333 84,762 70,652 71,852 78,852 79,202 71,202 71,702 71,202 71,002 71,052 98,579 929,397


Total cash paid 134,865 152,711 96,961 110,712 125,090 101,154 91,978 98,533 96,031 94,347 101,211 139,086 1,342,680

Net cash flow from operating

activities 503,639 760,593 253,243 417,292 513,014 190,350 174,726 255,171 228,573 208,857 299,393 440,018 4,244,870

Cash flow from investment

activities

Cash received

cash received from sale 504,143 1,270,441 1,518,688 1,938,484 2,454,002 2,646,856 2,824,087 3,081,762 3,312,840 3,524,201 3,820,754 26,896,257

Cash paid

cash paid investment on

operating


administrative

Net cash flow from investing

activities

Cash flow from financing

activities

Cash received

Borrowing cash

Cash paid

Cash paid 200,000 200,000

Interest paid 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 90,000

Total cash paid 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 207,500 290,000

Net cash provided by

financing activities (7,500) (7,500) (7,500) (7,500) (7,500) (7,500) (7,500) (7,500) (7,500) (7,500) (7,500) (207,500) (290,000)

Net increase(decrease) in

cash 496,139 1,257,237 1,516,184 1,928,480 2,443,998 2,636,852 2,814,083 3,071,758 3,302,835 3,514,197 3,816,094 4,053,272 30,851,127

Cash at beginning of month 4,743,189 5,239,328 6,496,565 8,012,749 9,941,229 12,385,226 15,022,078 17,836,161 20,907,919 24,210,754 27,724,951 31,541,045 184,061,194


114






Cash received

Cash sale 887,600 1,053,700 459,200 679,300 768,000 285,200 261,800 330,900 293,100 270,700 406,300 714,600 6,410,400


Total cash received 897,604 1,063,704 469,204 689,304 778,004 295,204 271,804 340,904 303,104 280,704 416,304 724,604 6,530,450

Cash paid



946,418


Total cash paid 159,257 162,704 105,277 124,489 133,488 101,413 92,335 97,637 94,526 92,772 102,310 164,755 1,430,963

Net cash flow from operating

activities 738,347 901,000 363,927 564,815 644,516 193,791 179,469 243,267 208,578 187,932 313,994 559,849 5,099,486

Cash flow from investment

activities

Cash received


Cash paid



administrative

Net cash flow from investing

activities


Cash received

Borrowing cash

Cash paid

Cash paid 200,000 200,000

Interest paid 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 90,000

Total cash paid 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 207,500 290,000

Net cash provided by financing

activities (7,500) (7,500) (7,500) (7,500) (7,500) (7,500) (7,500) (7,500) (7,500) (7,500) (7,500) (207,500) (290,000)




115






Cash received

Cash sale 887,600 1,053,700 459,200 679,300 768,000 285,200 261,800 330,900 293,100 270,700 406,300 714,600 6,410,400


Total cash received 897,604 1,063,704 469,204 689,304 778,004 295,204 271,804 340,904 303,104 280,704 416,304 724,604 6,530,450

Cash paid



973,232


Total cash paid 161,372 164,564 101,836 129,139 141,672 101,413 92,335 97,637 94,526 92,772 102,310 176,114 1,455,690

Net cash flow from operating activities 736,232 899,140 367,368 560,165 636,332 193,791 179,469 243,267 208,578 187,932 313,994 548,490 5,074,759


Cash received


Cash paid


cash paid investment on administrative



Cash received

Borrowing cash

Cash paid

Cash paid 200,000 200,000

Interest paid 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 90,000

Total cash paid 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 207,500 290,000

Net cash provided by financing activities (7,500) (7,500) (7,500) (7,500) (7,500) (7,500) (7,500) (7,500) (7,500) (7,500) (7,500) (207,500) (290,000)




116

Chapter 6 Risk Management

117

6.1 Risk analysis

Risk general is a probability or threat of damage, injury, liability, loss or other

negative occurrence. By external or internal vulnerabilities, and which may be

neutralized through pre-mediated action. Fairies Florist will divide to analysis into both

factor and both operations financial and administration strategy which may be positive

affect by measured the impact got from likelihood situation.

6.1.1External force

Risk caused by external forces which Fairies Florist can not expect and can not

control, so Fairies Florist shop had a plan for protect the risk that may happen from

external factor and support the risk that Fairies Florist shop will confront in the future for

the risk that happen from external factors as follows as:

1. Customer need

Satisfy of customer couldn’t measure with the rate of value. Because of

the fairies florist depend with the loyalty of the group of customer. The fresh flower and

the safety cost. I Love Wedding must to risk management for consideration customer

demand is important. So Fairies Florist shop should using by

• Fairies florist try to correct the maximum of the group of customer.

• We concern with the best of process and comfortable with our customer.

• We concern with the benefit of customer.

• The credit of shop of is the important things for business so the

insurance could be prevent the trust of credit.

2. Economic condition

The efficiency of economy can be the factor of our business especially

SMEs business. The cost of flower to calculated with the cross 4 of the cost, if the raw

material have the high cost so the rate of price too high.

• The government support SME investment.

• The SME business not too much so the segment of marketing is not the

difficult thing.

118

From above the reasons, Fairies Florist shop must manage risk by setting

the strategy are appropriate by promote increase sales in during the festival. Moreover

Fairies Florist shop provide variety package for respond to all level of customer demand

which has several levels such as low, middle, and high level for customer decision to

purchase.

3. Technology and communication

The advantage of the communication and technology can be the risk of

logistic cost and the directing of pricing of flower. It can be provide the comfortable for

customer .The convenience of customer could be the factor of flower business and can be

increase the rate of customer.

• The customer could be accepting the goods timely.

• We will send the information to the group of customer to timely in

browser.

• We will extend the source of convenient for the group of customer.

• The logistic of car we’ll accept with the insurance of the wrong doing

of employee in the accident.

4. Competitive condition

The advantage competition could be measure the SMEs business such as

the advantage of idea creation etc. so the Fairies Florist has to depend with the difference

idea creation and the loyalty of customer service. The variety of product and business

and the marketing plan could be increase the efficiency for business.

• We have to extend the maximum of customer group by the choice of

customer and used an idea creation to satisfy with the group of

customer.

• We have to prevent the identity of idea creation of the productivity. (So,

we did analysis in Competition Analysis Chapter 3)

119

5. Safety risk

Risk events are unpredictable by nature, and someone who is at

particular risk of loss due to one of these events may take out a casualty insurance policy

to protect against such damage.

For the building of Fairies Florist shop near a Pee Nuang furniture and Kasikorn bank.

we share the prevention area and the minimum dangerous area for the business and

find the trust of insurance.(detail in chapter4.)

6.1.2 Internal risk force

Internal forces are many causes including as operating risk which executive can

look and control because these risk is under operating of Fairies Florist Shop. Internal

forces as follows as:

6.1.2 Internal Forces

The Owner

The risk can occurs with owner and partner of flower shop which every

organization must be confronting with risk. The characteristic of each person can make

risks including harmony in organization.

These risks occur from many causes.

The conflict of all partners

Absolutely, working together in organization can have problem all the

time because each person has different thinking.

Impatience

Especially, in poor economy nowadays, flower is extravagant thing. The

entrepreneur has not patience to wait customer.

Bad human relation

Human relation is one of service for customer. If entrepreneur have bad

human relation such as sullen, moody, surly, customer will not come to service our shop

surely so it is one important thing when we service customer.

120

1. Human Resources

The risk maybe occurs with employee of flower shop which every

organization must be confronting with risk. The recruitment employee in each position

can make risks. Fairies florist shop can’t predict the performance of employee in each

position that has efficiency or not, because we can select employee from qualification

that suitable for each position only, so it can not know the competency of each employee

immediately. In the deliveryman can get direct risk of outside working, so the risk of

vehicle accident at every time and the flower designer can get risk from equipment in

flower arranging such as accident from scissors, knife etc.

For above reasons, Fairies florist will shop will take care and should give

benefits to employees such as accident insurance. Furthermore, it gives reward to

superbly employee that there responsible and diligent of your duty. Additionally, we can

give salary to employees in over time by working. All this reason, it makes customer

satisfaction and encourage for working. Every employees of Fairies florist shop like

family. It can create harmony the better in organization.

2. Integrity Risk

The honesty and integrity of employees is an important risk for working

which if employees are not honest in responsibility of your assigned. Then, there is not

trust between employers and employees which the business will not progress will not

progress. Therefore, Fairies florist shop should define policy to assign in duty for each

employee. Then, we take care to guide and advisor to employee for working efficiently.

Employee Fraud

The employees of each position have duty to responsibility for working.

However, each employee should honest of their assignment. If there is employee fraud

which it affect to organization as follows:

• Marketing department

Employee in this department is responsible to find customer such

as there is make differentiation channels to promote our store for increase customers.

Then, employee build impressive in our services to customer satisfaction and can

attractive. But, in this department maybe occur employee’s fraud. For example, survey to

find new customer and market, but they are not to do. It can make affect to sales and

market share.

121

From above reasons, employee in this department should to record

information in each day for working. It should to do by team work for creating high

quality of work such as personal relation for products and services by event. Finally,

employees should harmonious.

• Accounting department

Employees are responsible to made financial and accounting.

Employee fraud will often happen easily, because the employees in this department

maybe fail to record accounting, so there is always submit to manager for checking in

every time.

3. Time management risk

When there are many customers come to the store which is more than the

employees can responsible, so these might cause the problems of time management and

other of problems as following:

Delay of delivery

The shop will lose of trust and get dissatisfaction from the customers and

some customers may change the shop. These problems is causes of decrease our revenue.

Solution: The shop has to call to customers to postpone a date of deliver

the product. Moreover the store should give a premium gift to say sorry to customers and

make them know how care of customers that shop is. Then, say sorry and tell them this

problem will not happen again.

Customer is late

If the customers who is already has an appointment is late or does not

come, the store may lose a customer on that day and lose of revenue as well.

Solution: The store has to set up the rules for customers such as “If a

customer who are late, they have to make a new appointment again”

122

Moral

Conditions like to arise from infidelity of the work such as the shareholder about

fraud, so if shareholders haven’t loyalty. It will make decrease sales and profits decrease

of the shop. Some of the shareholders out of a partnership so the financial risk of Flower

shop. It will affect the shareholders stress, cancel of shareholders and it will close down.

So should be to formulate measures to check financial concise Investment plan to ensure

a cover for storage and backup, as the organization's financial system safety plan to spend

appropriately. Increasing importance of transparency in the moral integrity of people in

the flower shop and punish serious fraud cases.

Operational Risk

A risk that all businesses will have to face the inevitable because It is a risk that

occurs in the operation of the business as usual. However, businesses must find ways to

manage these risks to prevent this happening. If you leave the business risk in operations

occur very Performance of the business may not be as expected. That's why the

shareholders of the flower shop down.

Communication

Many shareholder ideas have many reasons if required to provide shareholders

with understanding the problems of consistency and inconsistency less should be

communicated to understand and use reason rather than emotion to talk about the

problem.

5. Financial Risk

Decrease in sale

-If the company’s total sale decreases by 5%, it will be affected to our company’s

sale revenue as follow:

Year 2011 sale revenue is 2,540,300 Baht





123

- If the company sale revenue decreases by 5%, it will be affected to our

company’s net income as follow:

Year 2011 Net income is 1,507,071 Baht





Therefore, if company’s total sale decrease by 5%, it will be affected to our

company’s payback period is 242 days.

- If the company’s total sale decreases by 10%, it will be affected to our

company’s sale revenue as follow:









124







- If the company’s total sale decreases by 15%, it will be affected to our

company’s sale revenue as follow:












125




Figure 6.1 Graph show decreases in Total Sales between Year 2011-2015

Increases in interest rate

If interest rate increases by 1%, that is 10%, the payback period is 230 days.



Therefore, if interest rate increases in to 11%, 12%, and 13%, it is no affect much

to our

Increase in cost/expense

- If the company’s cost/expense increases by 5%, it will be affected to our






0

1,000,000

2,000,000

3,000,000

4,000,000

5,000,000

5% 10% 15%

Year 2011Year 2012Year 2013Year 2014Year 2015

126


Therefore, if company’s cost/expense increases by 5%, it will be affected to our

company’s payback period is 226 day.

- If the company’s cost/expense increases by 10% it will be affected to our









- If the company’s cost/expense increases by 15%, it will be affected to our









127

Figure 6.2 Graph show increases in cost/expense between Year 2011-2015

So, if company’s cost/expense is continuing to increases more than 10%, it will be

affected to our company’s payback period will be longer more.

Finally our company has low finance risks according to various situations because

our business gross profit is very high and then it can overcome any bad situations.

6.2 Conclusion of Risk Management

Risk is the opportunity that Fairies Florist will get loss income or the business can’t

operate successful to target planning. Our company’s risk can divide to 2 parts. That is a

risk from external factor and internal factor so the external factor risk is hard to predict

and can not to control, such as technology risk, economic condition, consumer behavior

and competitor risk. The internal factor risk is we often to confront in the organization,

and that we can control it, such as integrity risk, human resources risk, employee fraud

risk, and time management risk. The last risk is financial risk, such as if our income have

to reduce it is directly to effect to our company’s income will also reduce too, in the same

time, if our company expense increase, it will effect to our company’s pay back period

will have long time. About interest rate is not more effect to our company, because it

effect a little in our income statement, so financial risk is important to our company. We

must always to maintain and control cost, in addition we should to development

marketing strategy of company for attracting more customers, that is to increase our

company net income and our business can continue to survive.

0

1,000,000

2,000,000

3,000,000

4,000,000

5,000,000

6,000,000

5% 10% 15%

Year 2011Year 2012Year 2013Year 2014Year 2015

128

Chapter 7 Summary

129

7.1 Summary of project feasibility study

In the past shops flowers are considered likely to grow. Because of fresh flowers

also considered items category not useful in the household consumer products. But

current popularity in sending flowers to the Agency. Joy or sorrow in different occasions.

Business shops flowers expansion in 2 – 3 years ago. Fairies Florist is a start-up a flower

arrange shop and gift shop establishment located in the downtown of Chiangrai province.

It is a location in the downtown to our almost advantage because it has a demand of

flower arrange but no have a business. Fairies Florist also see new avenue to increase the

value to the flowers by meaningful to Fairies Florist or benefit of that type of flowers to

highlight to the market during the main festival that customers want. Therefore, creating

value for the item is another easy way to help encourage the flower shop is to come to the

eyes of those customers. In today's business flowers have priority because moreover to

the beauty and the flowers are also considered other art can create value added to a

product or other categories. It is still a business and can still be interesting investment.

Fairies Florist get marketing strategies are used to analyze market opportunities.

So, unlike the competition in part of the product price channel distribution and

promotion, total sales increased, vegetables, fruit, herbs, and material that are pretty and

different interests in the bouquet of flowers vase flowers basket flower wreath, spheres

and harmony compatible which indicate meaning of grant, Along with providing a

natural container put flowers replaces container that is used by cylindrical bamboo etc.

Containers made from organized supply costs, flowers make it look natural. Harmonious

beauty in unusual and not cause pollution estimating the cash flows is an important step

because it helps entrepreneurs. Flower shop needs to know. The resources funds of

business Flower shop that operation is to allocate financial resources efficiently.

Fairies Florist Shop will contribute 1,000,000 baht to finance the start-up requirements.

Fairies Florist Shop will offer financial institutions an opportunity to review our vision

and strategic focus. It also provides a step-by-step plan for the business start-up,

establishing favorable sales numbers, gross margin, and profitability. So, Fairies Florist

Shop projects the gross margin to be at approximately 97 percent. Sales projection for

2011 is at 2,674,000 baht, increasing to 4,432,200 baht in 2012 and 6,410,400 baht in

2015. Cash-flow analysis, balance sheet, business ratio, break-even analysis, and other

financial details are shown. Fairies Florist Shop's break-even analysis indicates that the

130

firm has a strong balance of costs and sales. For our break-even analysis, we assume

running costs which include our full payroll, rent, and utilities, and an estimation of other

running costs. The chart shows what we need to sell per month.

Fairies Florist Shop projects profits for every month of 2011 to 2015 in addition to

positive growth margins for the same time periods. This business plan assumes an

eventual 67% profit and is built using the following allocations of gross revenue:

• 67% profit

• 11% labor

• 3% inventory

• 16% overhead

• 3% cost of merchandise

In operation time period, will include many expense, such as utility expense per

month in store, and administration cost per month, additional including employee salary.

Our employees will recruit and selected by the company’s qualification that have setting

in position, task and responsibility of employees. We will increase knowledge of

employee and train them to be expert on work, which are they will work effectively on

their job. Fairies Florist concern both of internal and external environment to

measure the risk during an investment by the efficiency strategy. In the part of

external environment: Fairies Florist following the un-expected impact of business

environment e.g. Customer need , Economy condition , Technology and communication

and competitive condition. Risk is the not to expect thing we can not concern. Fairies

Florist concerns the risk both of internal and the external environment. In the addition we

should to develop the marketing strategy to increasing income and the rate of customer in

131

the same time.

Addition, someone would open store flowers, but if located in community

buildings. Major market or the Government District and measure out loud with insurance,

there is a risk that has to be present. Business flowers as a career that can generate

revenue for our business. Although past times the economy is bad, but it is still possible

and likely that Thai people like to send a flower rise because a flower it alternatives are

there meaningful evaluation. That is a more opportunities of Fairies Florist shop.

132

Reference

The book girl sweet flower shop opened, (girly flower, Niknipa,2009) Available

from;http://www.ubook.msu.ac.th/ecommerce/img_products/7638000003368.png

Positioning Magazine,( Mr. Ronnachai Singkam,2009) Available from;

http://www.positioningmag.com/images/contentIndex/issue068/cover068.jpg

Thailand Creative & Design Center (TCDC),2010 Available from;

http://www.tcdc.or.th/files.php?lang=en&act=view&id=4133&fitcrop=90x60

Chiang Rai Statistical Office, http://web.nso.go.th/eng/link/education.htm

Chiang Rai Statistical Office ;Statistics of people in Chiang Rai 2010 Available from

http://203.113.86.149/stat/y_stat.html

Kasikorn-analysis ,[email protected] Available from;

http://www.ksmecare.com/News_Popup.aspx?ID=9343

Transportation , NIM TRANSPORT 1988 CO., LTD available by;

[email protected]

Electricity expense, available by; http://www.mea.or.th

Water bill expense, available by; www.pwa.co.th

Internet and telephone expense available by; http://www.toteservice.com/thai/default.aspx

Car insurance available by; http://www.seic.co.th/insure_platinum3_mini_v2.php

Property for business insurance available by;

http://www.bangkokinsurance.com/insurance/fire_shop_multi-insurance-seller_th.html

Work shop trainer by Teacher Pitak Hungsajara (Golf teacher) senior professor

available by; http://www.flowerdecor-studio.com

http://www.ubook.msu.ac.th/ecommerce/img_products/7638000003368.png�

http://www.positioningmag.com/images/contentIndex/issue068/cover068.jpg�

http://www.tcdc.or.th/�

http://www.tcdc.or.th/files.php?lang=en&act=view&id=4133&fitcrop=90x60�

http://web.nso.go.th/eng/link/education.htm�

http://203.113.86.149/stat/y_stat.html�

http://by147w.bay147.mail.live.com/mail/InboxLight.aspx?ReadMessageId=941f28cf-3862-11e0-a60a-00237de33618&n=152460226�

http://www.ksmecare.com/News_Popup.aspx?ID=9343�



http://www.mea.or.th/�

http://www.pwa.co.th/�

http://www.toteservice.com/thai/default.aspx�

http://www.seic.co.th/insure_platinum3_mini_v2.php�


http://www.flowerdecor-studio.com/�

133

Machine/Tools/Equipment refers by;

o http://www.rama2hand.com

o http://www.tarad.com/kronpreeya

o http://jselectrichome.tarad.com

o http://www.chonburispmart.com

o http://www.sunzoneholding.com



o http://www.aircraftcoffee.com

http://www.rama2hand.com/�

http://www.tarad.com/kronpreeya�

http://jselectrichome.tarad.com/�

http://www.chonburispmart.com/�




http://www.aircraftcoffee.com/�

134

Appendix (A.)

135

General assumptions in Fairies Florist Shop's financial plan indicate the assumption of a

stable economy without any major recessions or booms in Thailand.

General Assumptions

Year 1 Year 2 Year 3 Year 4 Year 5

Plan Month 1 2 3 4 4

Long-term

Interest Rate 9.00% 9.00% 9.00% 9.00% 9.00%

Tax Rate 7.00% 7.00% 7.00% 7.00% 7.00%

Break-even Analysis Fairies Florist Shop's break-even analysis indicates that the firm has a strong

balance of costs and sales. For our break-even analysis, we assume running costs which

include our full payroll, rent, and utilities, and an estimation of other running costs. The

chart shows what we need to sell per month to break even, according to these

assumptions

Monthly Revenue Break-even 55,757 baht

Assumptions

Average Percent Variable Cost* 5 %

Estimated Monthly Fixed Cost 46,464 baht *Variable cost is included flowers, materials, electricity expense, water expense, Internet and telephone

expense, and car fuel. It is account for 5 percents sale

136


Income Statement



Sales revenue 0 0 265,900 383,100 345,100 217,100 172,900 211,800 265,100 215,200 269,700 328,100 2,674,000

Cost of sales 0 0 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 80,000

Gross income 0 0 257,900 375,100 337,100 209,100 164,900 203,800 257,100 207,200 261,700 320,100 2,594,000

Operating Expenses

Selling & Administstrative Expenses 62,570 52,750 49,340 49,340 50,840 56,690 48,690 49,690 48,690 48,490 49,040 53,550 619,680

Depreciation 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 120,050


Income before interest and taxes (72,574) (62,754) 198,556 315,756 276,256 142,406 106,206 144,106 198,406 148,706 202,656 256,546 1,854,270


Income(loss)before Income taxes (80,074) (70,254) 191,056 308,256 268,756 134,906 98,706 136,606 190,906 141,206 195,156 249,046 1,764,270

Taxes Incurred (7%) (5,605) (4,918) 13,374 21,578 18,813 9,443 6,909 9,562 13,363 9,884 13,661 17,433 123,499

Net profit (66,969) (57,836) 185,182 294,178 257,443 132,962 99,296 134,543 185,042 138,821 188,995 239,113 1,730,771

retained earings (66,969) (124,806) 60,376 354,554 611,997 744,960 844,256 978,800 1,163,842 1,302,663 1,491,658 1,730,771 9,092,104

137


Income Statement



Sales revenue 577,500 588,300 285,300 459,000 436,100 265,500 254,700 312,300 285,600 224,700 362,400 380,800 4,432,200

Cost of sales 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 96,000

Gross income 569,500 580,300 277,300 451,000 428,100 257,500 246,700 304,300 277,600 216,700 354,400 372,800 4,336,200

Operating Expenses


665,247

Depreciation 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 120,050





Taxes Incurred(7%) 33,542 35,038 14,662 26,891 24,798 12,831 12,635 16,632 14,798 10,549 20,185 19,700 242,263

Net profit 453,133 473,008 202,294 364,765 336,958 177,974 175,370 228,473 204,107 147,656 275,671 269,229 3,308,640

retained earnings 2,183,904 2,656,912 2,859,206 3,223,971 3,560,929 3,738,903 3,914,274 4,142,747 4,346,855 4,494,511 4,770,182 5,039,411

138


Income Statement



Sales revenue 628,500 903,300 340,200 518,000 628,100 281,500 256,700 343,700 314,600 293,200 390,600 569,100 5,467,500

Cost of sales 8,000 11,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 99,000

Gross income 620,500 892,300 332,200 510,000 620,100 273,500 248,700 335,700 306,600 285,200 382,600 561,100 5,368,500

Operating Expenses

General & Administrative 66,820 61,250 53,140 51,640 56,340 56,690 48,690 49,190 48,690 48,490 48,540 79,211 668,691

Depreciation 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 120,050





Taxes Incurred(7%) 37,532 56,948 18,309 30,860 38,238 13,951 12,775 18,830 16,828 15,344 22,159 32,507 314,283

Net profit 506,143 764,098 250,747 417,496 515,518 192,854 177,230 257,675 231,077 211,361 301,897 439,378 4,265,476

retained earnings 506,143 1,270,241 1,520,988 1,938,484 2,454,002 2,646,856 2,824,087 3,081,762 3,312,840 3,524,201 3,826,098 4,265,476


Income Statement



Sales revenue 887,600 1,053,700 459,200 679,300 768,000 285,200 261,800 330,900 293,100 270,700 406,300 714,600 6,410,400

Cost of sales 11,000 11,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 11,000 105,000

Gross income 876,600 1,042,700 451,200 671,300 760,000 277,200 253,800 322,900 285,100 262,700 398,300 703,600 6,305,400

Operating Expenses


673,268

Depreciation 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 120,050





Taxes Incurred (7%) 55,424 67,441 26,625 42,137 48,136 14,210 13,132 17,934 15,323 13,769 23,258 42,155 379,546

Net profit 743,851 903,505 361,231 567,319 647,020 196,295 181,973 245,771 211,082 190,436 316,498 567,553 5,132,536

retained earnings 743,851 1,647,356 2,008,587 2,575,906 3,222,926 3,419,221 3,601,195 3,846,966 4,058,049 4,248,485 4,564,983 5,132,536

139

Fairies Florist Shop \

Income Statement



Sales revenue 887,600 1,053,700 459,200 679,300 768,000 285,200 261,800 330,900 293,100 270,700 406,300 714,600 6,410,400

Cost of sales 11,000 11,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 11,000 105,000

Gross income 876,600 1,042,700 451,200 671,300 760,000 277,200 253,800 322,900 285,100 262,700 398,300 703,600 6,305,400

Operating Expenses


703,082

Depreciation 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 10,004 120,050





Taxes Incurred(7%) 55,039 67,301 26,884 41,787 47,520 14,210 13,132 17,934 15,323 13,769 23,258 41,300 377,459

Net profit 738,736 901,645 364,672 562,669 638,836 196,295 181,973 245,771 211,082 190,436 316,498 556,194 5,104,809

retained earnings 5,871,273 6,772,917 7,137,589 7,700,258 8,339,094 8,535,389 8,717,363 8,963,134 9,174,217 9,364,653 9,681,151 10,237,345

140

Appendix (B.)

141

Car insurance

ประกันภัยรถยนตภาคสมัครใจ แพลทตินั่ม 3 พลัส

ประเภทกรมธรรม แพลทตินั่ม 3 พลัส

แพลทตินั่ม 3 พลัส 7,000.-

เปนอีกหนึ่งกรมธรรมรูปแบบใหมจากอาคเนย ที่ใหความคุมครองพิเศษเหนือกวาซึ่งนอกจาก

ความคุมครองสําหรับความเสียหายของคูกรณีแลว ยังคุมครองความเสียหายสําหรับตัวรถของทาน

ในกรณีที่เกิดความเสียหายอันเนื่องมาจากการชนกับยานยนพาหนะ ทางบกดวยวงเงินคุมครองสูงสุดถึง 150,000 บาท

ซอมรถสาเหตุจากรถชนรถ ดวยวงเงินสูงสุดถึง 150,000 บาท

ประหยัดเงินดวยเบี้ยประกันเพียง 7,000 บาท (รถทุกประเภท)

รับเฉพาะรถสวนบุคคล (เกง, ตู, ปคอัพ) อายุไมเกิน 20 ป

ไมตองตรวจสภาพรถ หรือถายรูป

ซอมอูในเครือที่มีมากกวา 400 แหงทั่วประเทศ

142

Fire insurance (workplace)

ประกันอัคคีภัย (สําหรับสถานประกอบการ)

เพราะเหตุการณที่ไมคาดคิดอาจเกิดขึน้โดยไมคาดฝน สรางหลักประกันที่มั่นคง

สําหรับธุรกิจของทานต้ังแตวันนี้ เพื่อความอุนใจวาธุรกิจของทานจะกลับคืนมาจาก

เหตุการณ ที่ไมพึงประสงคโดยเร็ว

โครงการรักษบานสรรพภัย การประกันอัคคีภัย สําหรับสถานประกอบการที่รวบรวมความคุมครองครอบคลุมอุบัติภัยตางๆ ไว

อยางเหมาะสม

คุมครอง รานคา และ สถานประกอบการ

สํานักงาน คลินิก แฟลต

หอพัก สมาคม สโมสร

โรงเรียน วิทยาลัย โรงรับจํานํา

รานตัดผม/เสริมสวย รานอาหาร รานกาแฟ

รานตัดเสื้อ รานซักรีด/ซักแหง รานถายรูป

รานวีดีโอ รานคา ฯลฯ

หมายเหตุ.- เฉพาะรานคาที่มีการกอสรางผนังอาคารดวยปูน

ทรัพยสินที่คุมครอง ไดแก

1. ส่ิงปลูกสราง (ไมรวมรากฐาน) รวมสวนตอเติมปรับปรุงอาคาร อาคารยอย รั้ว กําแพงและประตู

2. เฟอรนิเจอร เคร่ืองตกแตง เครื่องใชและอุปกรณไฟฟา รวมถึงทรัพยสินสวนตัวตางๆ

3. ทรัพยสินอื่นๆ เชน สินคาภายในบาน เครื่องมือ และอุปกรณสําหรับประกอบการ

143

ความคุมครองมาตรฐาน วงเงินคุมครอง

ไฟไหม

ฟาผา

การระเบิดของแกสที่ใชเพื่อการอยูอาศัย

ชดใชตามความเสียหายที่เกิดขึ้นจริง

สูงสุดไมเกินจํานวนเงินเอาประกันภัย

ความคุมครองพิเศษจากโครงการนี ้ วงเงินคุมครอง (บาท)

ภัยลมพาย ุ

ภัยยวดยานพาหนะ

ภัยทางอากาศยาน

ภัยเนื่องจากน้ํา (ไมรวมถึงน้ําทวม)

ภัยระเบิด

ไฟไหมปา

แผนดินไหว

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ชดใชตามความเสียหายที่เกิดขึ้นจริง

สูงสุดไมเกินจํานวนเงินเอาประกันภัย

ความเสียหายของเคร่ืองใชไฟฟา

20,000

โบราณวัตถุหรือศิลปวัตถุอันมีคา

15,000

อื่นๆ เชน คาซอมแซมตัวอาคารที่มีสาเหตุจากการโจรกรรม, คาค้ํายัน ร้ือถอน ทําลาย และขนยายซากทรัพยสิน, คาใชจายใน

การดับเพลิง, คาใชจายเพื่อการปองกันภัยอาคารที่ไดรับความเสียหายซึง่อยูระหวางรอการซอมแซมหรือสรางใหม

ประกันอัคคีภัย คุมครอง...ที่เขาใจ

กรุงเทพประกันภัย ขอมอบความคุมครองท่ีพิเศษกวา เฉพาะโครงการประกันอัคคีภัย สําหรับสถานประกอบการ

ดวยเงื่อนไขความคุมคาท่ีพิเศษสุด ดังนี ้

1. ชดใชคาเสียหายตามมูลคาปจจุบันของทรัพยสิน โดยไมมีการหักคาเส่ือมราคาใด ๆ

2. คุมครองแมกรณีท่ีจํานวนเงินเอาประกันภัยของทานต่ํากวามูลคาทรัพยสินท่ีแทจริง แตไมต่ํากวา 80% ของมูลคา

ทรัพยสิน ทานจะไดรับการชดใชคาเสียหายเต็มตามมูลคาของทรัพยสิน (ไมนําหลักสวนเฉลี่ยจากการประกันภัย

มาใชในการจาย คาเสียหาย)

3. คุมครองความสูญเสีย หรือเสียหายของทรัพยสินท่ีมีการเพิ่มเติม หรือเปลี่ยนแปลงภายหลังจากท่ีไดแจงเอาประกันภัยไว

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