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Milady ice cream

Member
1. 5331203009 Kittiporn Worametrachanon
2. 5331203027 Natchalai Pinutai
3. 5331203028 Nutnaree Jirasawetwimon
4. 5331203097 Ramida Inthasaen
5. 5331203147 Anchittha Nanan
6. 5331203148 Areerat Chairin
7. 5331203165 Nang Hom Noon
8. 5331203169 Nang Woe Hom

Content
Chapter 1 Introduction..............................................................................................................6
1.1 Background and Significance of the project.......................................................................7
1.2 Project objectives...............................................................................................................10
1.3 Benefits of project.............................................................................................................10
1.4 Operations methods...........................................................................................................11
Chapter 2 Industry Profile.......................................................................................................13
2.1 Nature of Industry.............................................................................................................14
2.2. Situation of Industry.........................................................................................................14
2.3 Product and Service...........................................................................................................19
2.3.1 Product...........................................................................................................................19
2.3.2 Service............................................................................................................................20
2.4 Vision................................................................................................................................20
2.5 Mission..............................................................................................................................20
2.6 Strategy.............................................................................................................................20
2.6.1 Corporate Level.............................................................................................................20
2.6.2 Business Strategy...........................................................................................................20
2.6.3 Functional Strategy........................................................................................................21
Chapter 3 Marketing Feasibility Study...................................................................................23
3.1 Marketing Analysis...........................................................................................................24
3.1.1 General Environment Analysis......................................................................................24
3.1.2 Competition Analysis (3C Analysis).............................................................................37
3.2 STP Analysis.....................................................................................................................48
3.2.1 Market Segmentation.....................................................................................................48
3.2.2 Target Analysis..............................................................................................................49
3.2.3 Position Analysis...........................................................................................................49
3.3 Marketing Mix Strategy...................................................................................................51
3

3.3.1 Product strategy............................................................................................................51


3.3.2 Price Strategy................................................................................................................55
3.3.3 Place Strategy...............................................................................................................55
3.3.4 Promotion Strategy.......................................................................................................58
3.4 Sales Forecast/Profit Estimation......................................................................................63
3.5 Marketing Expenses (Sale Incentive)..............................................................................68
3.6 Conclusion in market feasibility......................................................................................71
Chapter 4 Investment Analysis... 72
4.1. Production and Operation Analysis. 73
4.1.1 Product characteristics 73
4.1.2 Production Process..... 79
4.1.3 Location. 86
4.1.4 Facility layout 88
4.1.5 Machine/tools/equipment.. 90
4.1.6 Logistic Management.. 110
4.1.7 Investment cost.... 113
1. Pre-operating cost. 113
2. Investment cost..... 114
Chapter 5 Operation Analysis... 133
5.1 Raw material... 134
5.1.1 Raw material cost. 136
5.2 Direct labor cost.. 146
5.3 Spare part.... 148
5.4 Electricity expense.. 152
5.5 Water authority expense..... 154
Chapter 6 Administration analysis........ 157
6.1 Organization Management.. 158
4

6.2 Organization Chart 159


6.3 Administration cost... 161
Chapter 7 Financing the project.. 175
7.1 Income statement.. 176
7.2 Balance sheet 181
7.3 Statement of cash flow. 186
Chapter 8 Risk management.. 192
8.1 Internal risk.. 193
8.1.1 Risk in the staff. 193
8.1.2 Risk in communication. 193
8.2 External risk. 194
8.2.1 Risk in political situation.. 194
8.2.2 Risk in nature disaster... 194
8.2.3 Risk in economic.. 196
8.2.4 Risk in technology 197

Chapter 1
Introduction

1.1 Background and Significance of the Project.


Background of Milady ice cream, Bangkok, and ASIATIQUE The Riverfront.

Milady ice cream


1

Ice cream (derived from earlier iced cream or cream ice) is a frozen dessert usually
made from dairy products, such as milk and cream, and often combined with fruits or other
ingredients and flavours. Most varieties contain sugar, although some are made with other
sweeteners. In some cases, artificial flavourings and colourings are used in addition to, or
instead of, the natural ingredients. The mixture of chosen ingredients is stirred slowly while
cooling, in order to incorporate air and to prevent large ice crystals from forming. The result
is a smoothly textured semi-solid foam that is malleable and can be scooped.
The meaning of the phrase "ice cream" varies from one country to another. Phrases
such as "frozen custard", "frozen yogurt", "sorbet", "gelato" and others are used to distinguish
different varieties and styles. In some countries, such as the United States, the phrase "ice
cream" applies only to a specific variety, and most governments regulate the commercial use
2

of the various terms according to the relative quantities of the main ingredients. In other
countries, such as Italy and Argentina, one word is used for all variants. Analogues made
from dairy alternatives, such as goat's or sheep's milk, or milk substitutes, are available for
those who are lactose intolerant, allergic to dairy protein, or vegan. The most popular
flavours of ice cream are vanilla and chocolate.

Ice cream is a popular Thai dessert. Because Thailand has hot weather so they need
the cold dessert to eat. In this way, we have the idea to do ice cream homemade and we create
the new form ice cream. Milady ice cream creates the new strength, outstanding, different,
and strong identity. We provide customer new experience about ice cream taste. Such as we
bring Thai fruit to an ice cream and we make it by using full-flavoured pulp. Not only fruit
flavor but also have Thai dessert ice cream such as banana in coconut milk flavor, bualoi
flavor, and others. And the name of our brand is Milady it mean a continental title used for
an English gentlewoman. We select this name because our product is made from Thai dessert
and the owners are woman.

1
2

Beeton, Isabella (1911). Mrs Beeton's Cookery Book. pp. 25860.

"Ice Cream Labeling: What Does it all Mean?". International Foodservice Distributors
Association. Archived from the original on May 14, 2008. Retrieved 2008-08-09.
3
"The Top 15 Most Popular Ice Cream Flavors". The Food Network. July 30, 2008.
Retrieved 24 March 2012.
7

Bangkok

Bangkok is the capital city of Thailand and the most populous city in the country. It is
known in Thai as Krung Thep Maha Nakhon or simply About this sound Krung Thep. The
city occupies 1,568.7 square kilometres (605.7 sq mi) in the Chao Phraya River delta in
Central Thailand, and has a population of over eight million, or 12.6 percent of the country's
population. Over fourteen million people (22.2 percent) live within the surrounding Bangkok
Metropolitan Region, making Bangkok an extreme primate city, dwarfing Thailand's other
urban centres in terms of importance.
The Bangkok city proper covers an area of 1,568.737 square kilometres (605.693 sq
mi), ranking 69th among the other 76 provinces of Thailand. Of this, about 700 square
4

kilometres (270 sq mi) form the built-up urban area. It is ranked 73rd in the world in terms
of land area by City Mayors. The city's urban sprawl reaches into parts of the six other
provinces it borders, namely, in clockwise order from northwest: Nonthaburi, Pathum Thani,
Chachoengsao, Samut Prakan, Samut Sakhon and Nakhon Pathom. With the exception of
Chachoengsao, these provinces, together with Bangkok, form the greater Bangkok
Metropolitan Region.

Therefore, Bangkok is the capital city of Thailand and Bangkok is the first place in
Thailand that foreigners think about Thailand. Then, we select Bangkok is the main place for
our ice cream shop. Because our ice cream made from Thai fruits and Thai dessert and our
target customers are both Thai and foreigners.

ASIATIQUE The Riverfront

Corporate Information
Riverside Masterplan Co., Ltd. is a member of TCC Land Group responsible for the
retail property development and management. TCC Land Group's core business is to develop
and to invest in a wide range of real estate projects that include the residential premium
housing projects and condominiums; hospitality own brands and various international chain
managements including the upcoming The Okura Prestige Bangkok; office buildings prime
office building such as Empire Tower, Athenee Tower, Cyber World Tower; and retail
properties - Pantip Plaza, Digital Gateway, OP Place, OP Garden, etc. TCC Land's expertise
also extends to property and land management, and logistics, in Thailand and other growth
markets in Asia Pacific, Europe, and the US.
4

Thavisin et al. (eds) 2006, p. 24. Reproduced in "Geography of Bangkok".BMA website. Retrieved 8
September 2007.

Tangchonlatip, Kanchana (2007). ": [Bangkok: Thailand's

forever primate city]". In Thongthai, Varachai; Punpuing, Sureeporn. 2550 [Population and
society 2007]. Nakhon Pathom, Thailand: Institute for Population and Social Research. Retrieved 26 September
2012.

Opening Hours :
Location :
Category :
Owner :
Size :
Number of shops :
Number of restaurants :

17.00 - 24.00 hrs.


2194 Charoenkrung Rd., WatPrayakai,
Bangkoleam, Bangkok 10120
Attraction and shopping
TCC LAND Co., Ltd.
28.88 acres / 12 acres of the first phase
1,500 stops
40 restaurants.

The shop:

Tourist products shops


Performance - Joe Louis Puppet Theater and
Calypso Bangkok Theater
Bars and Restaurants
Fashion and accessories shops
Furniture and home furnishings stores

Architectural style :

Refurbishment of the authentic architecture


in 1907 - 1947 A.D. to be
immersed in the magnificence of the
architecture in the reign of King
Rama 5th (Colonial Period)

Transportation :

Personal car, bus, express boat, yacht, BRT,


BTS from
SaphanTaksin stationand take a shuttle boat
to ASIATIQUEs pier

Parking :

2,000 cars.

Synopsis of ASIATIQUE The Riverfront


Cultural heritage and a global lifestyle play a big role in the concept and design of
ASIATIQUE,The Riverfront. Modeled after Bangkoks fourmajortrade districts, the
project weaves together all the essential elements that define what Bangkok was, as well as
redefine what it is and what it will become in the near future.
Chareonkrung District, once the old trade centre, is now a new road to the
countrys modernization. Find both traditional and modern Thai culture through performing
arts, Thai puppets by Joe Louis Theatre and Calypso Show as well as more than 1,000 retail
shops selling Thai handicrafts, souvenirs home dcor and spas.
Town Square District blends Thai and Western ways of life, with an international
dining scene and sports bars. There is also space for events and activities, including sports,
games and product launches

Factory District is the area for fashion showcases, a hip dining scene and shops
selling all kinds of design products from clothing to gadget. The focus is on modern lifestyles
born after the Industrial Age.
Waterfront District, the main highlight at ASIATIQUE,The Riverfront, is essentially
the development of Bangkoks riverside from a centre of trade to tourism. International finedining establishments occupy the areas along the riverbanks, while the citys longest public
boardwalk (300m) is lined with restaurants and events venues. This is also where the concerts,
festivals and the New Years countdown celebrations take place.
ASIATIQUE, The Riverfront will be Bangkoks first large-scale riverside project
combining shopping, dining, sightseeing, activities and events under one roof. The strong
cultural aspect is what sets it apart from other shopping malls. Embracing history, but
avoiding the cultural clichs and traditional symbols, it strikes a balance between tradition
and globalization.

ASIATIQUE is an interest place for doing business because there are many foreign
tourists to travel in there and it is appropriate to our target customers. So ASIATIQUE is the
first place that we think for our shop. And another reason is ASIATIQUE is the big shopping
place and center of Thai culture, product, and foods. Therefore, we select this place to do our
Thai fruits and dessert ice cream.

1.2 Project Objective

To study the Thai dessert and ice-cream in business.

To maintain Thai traditional dessert.

To make foreigner taste Thai dessert inform of ice-cream.

To study the market situation in Bangkok, Thailand.

To study the information about competitor, business and financial risk.

To study about how to set action plan for our business.

To study about how to achieve the goal for our business.

To summery the feasibility of Thai dessert ice-cream in business.

1.3 Benefits of Project

To know Thai traditional dessert and ice-cream in business.

To know about the market and financial risk in project feasibility.

To know about the management process and action plan for business.

http://www.thaiasiatique.com/en/about_us.php
10

To know the feasibility of Thai dessert ice-cream in Thailand.

To know how to optimize the business.

1.4 Activities/Time Frame


1. To study the generally of Thai dessert ice-cream business in Thailand.
2. To study management process of business;
-Background information
-Product and service
- Customer satisfaction and product quality
-Vision and mission statement
-Strategy of company
-Process optimization
3. To study competition analysis and marketing feasibility;
-Gathering and analyzing information of competitor
-SWOT analysis
-Marketing mix strategies
-Demand of consumer in Thai dessert ice-cream business
-Sale forecast and profit estimation
4. To study technical process;
-Location
-Operation and management process
-Investment and operation cost of Thai dessert ice-cream
5. To study the financial feasibility of Thai dessert ice-cream business;
-Company investment cost, operation expanse and other expense
-Profit and loss statement, cash flow and balance sheet in 3 years
6. To study the analysis risk of Thai dessert ice-cream in Thailand.
7. To summary the feasibility of Thai dessert ice-cream business in Thailand.

11

Time frame of study


Table 1.1- Time frame, Since November 2012 February 2013
Activities

November
W1

W2

W3

December
W4

W1

W2

W3

January
W4

W1

W2

February
W3

W4

W1

W2

W3

W4

1)To study the generally


of Thai dessert ice-cream
business in Thailand
2) To study management
process of business
3) To study competition
analysis and marketing
feasibility
4) To study technical
process
5) To study the financial
feasibility of Thai dessert
ice-cream business
6) To study the analysis
risk of Thai dessert icecream in Thailand
7) To summary the
feasibility of Thai dessert
ice-cream business in
Thailand

12

Chapter 2
Industry Profile

13

The Ice Cream Industry


2.1 nature of business
Milady ice-cream shop is an ice cream industry that a main product is Thai sweet
favor homemade ice-cream.
We are an ice cream shop that upgrades our product to match with need and want of
news generation customer
The usual ice cream are Started by two young ladies, this ice cream shop has become
very popular with ice cream lovers throughout Thailand. Using local ingredients including
Thai fruits, the ice cream is creamy and has a variety of unique flavors, including one called
tamarind secret.
Our store doesnt want to forget home country of our industry. Ice cream arent a
traditional desert of Thailand but it very popular so we use its popular of who ice cream and
but get them are kick more hint of Thainess in our ice cream.
In a research study on the popularity of Thai food among foreigners, Finding
Thailand's Place in World Cuisine in the Next Ten Years, the researcher interviewed 1,001
foreigners from 68 countries on five continents - Europe, Asia, the Americas, Australia, and
Africa - who had come to Thailand between December 1999 and February 2000. The
interviews took place at various places, such as at tourist attractions in Chiang Mai and
Bangkok; and other places where foreigners were likely to be, such as the Board of
Investment Fair 2000 show that Thai food are well know and popular in so many country a
lot of people are come to Thailand because of nature, culture and of cause food but people are
sometime to scare to try something they not used to so combine of both world are give us
7
more chance to open a new direction of ice cream shop.

2.2. Situation of Industry


Ice cream industry in the world.
Market Force Study Finds Ben & Jerrys is Americas Favorite Ice Cream Chain
Culvers is gaining enthusiastic following in the West, South and Midwest
BOULDER, Colo. Ben & Jerrys is Americas favorite ice cream chain, according
to a national study from Market Force Information, a worldwide leader in customer
intelligence solutions. In a quick-service restaurant (QSR) industry survey of more than 7,600
U.S. consumers, Ben & Jerrys was voted the No. 1 ice cream chain, while Cold Stone
Creamery and Culvers snagged the No. 2 and No. 3 spots. Baskin-Robbins, Haagen-Dazs,
Dairy Queen and Carvel also made it onto the list of favorites.
The study, conducted in August, was designed to uncover which ice cream chain
consumers like most and why they prefer one over another. Market Force first calculated the
7

http://thailand.prd.go.th/ebook/kitchen/content/ch5.html
14

favorites based on the total number of votes, and then factored in the number of locations for
each chain for a level view of the results. See Graph 1.
Graph 1: Favorite Ice Cream Chain, Indexed by Door Count

Who Scooped Up the Most Votes by Region?


Market Force also analyzed the results geographically to see which ice cream chains
are most popular in four regions of the country the Northeast, Midwest, South and West.
Baskin-Robbins came out on top in the Northeast, Ben & Jerrys in the Midwest, and,
interestingly, Wisconsin-based Culvers received the most votes in the South and West
regions, but ranked fourth in the Midwest. Ben & Jerrys was second favorite in the
Northeast, South and West, and consumers nationwide agreed that Cold Stone Creamery was
third across the board. See Graph 2.
Graph 2: Favorite Ice Cream Chains by Region, Indexed by Door Count

15

Culvers Licks the Competition in Key Attributes


When consumers were asked to rank the ice cream chains based on various attributes
such as food quality/taste, customer service, cleanliness, atmosphere and overall value,
Culvers was the leader across all of the categories. Cream Stone Creamery and Ben &
Jerrys were second and third for taste, while Carvel had a strong showing in the service and
value categories.
Out of the seven chains considered, Dairy Queen ranked lowest for food quality, taste
and cleanliness, and Haagen-Dazs came in last place for service and value. See Graph 3.
Despite the recession, the ice cream market has remained hot and were seeing
smaller chains like Culvers aggressively grow their fan following by focusing on the
customer experience, said Janet Eden-Harris, chief marketing officer for Market Force.
Still, with its progressive brand image, as well as a variety of funky flavors with creative
names, Ben & Jerrys remains the crowd favorite.
Graph 3: Ice Cream Chains Ranked by Attribute

Survey Demographics
The survey was conducted in August 2012 across the United States. The pool of 7,600
respondents reflected a broad spectrum of income levels, with half reporting household
incomes of more than $50,000 a year. Respondents ages ranged from 19 to over 65.
Approximately one-quarter were men and 75% were women, and 73% reported working full
or part time. Half of the respondents have children at home and more than two-thirds are
8
married.

http://www.marketforce.com/press-releases/item/benandjerrys-is-americas-favorite-icecream-chain/
16

Ice cream industry in Thailand.

Nowadays economic growth of light food restaurant (coffee, drink, bakery and icecream) is becoming popular. Especially the ice-cream shop, It is the interesting things for
SME entrepreneur. Because there are many competitors for coffee shop and bakery shop,
while the ice-cream shop being popular in many years especially homemade ice-cream. So,
homemade ice-cream should be the best choice. Homemade ice-cream is outstanding cause
considering all of factors in the product model, process to produce, distribute channel,
branding, investment budget and market share.
However, in the part there are many homemade ice-cream owners that produce for
restaurants or hotels. But nowadays homemade ice-cream market growth more than 40% per
year or 1,635 million baht of market value. There are 30% of premium ice-cream of market
value (forecast market value is 5,450 million baht). Because ice-cream has various tasty,
various design of shop, selling low price and use quality material. Homemade ice-cream
shops use lower cost than produce ice-cream factory. But customer is not well known about
brand and branch not enough for customer.

Thai-dessert industry
Conclusion of Thai-dessert trend from researched 100 ice cream consumers.
1.Gender
Table1 : Show the percentage number of random classify by gender
Gender

Number(people)

Male

38

Female

62

Total

100

http://www.kasikornbank.com/TH/Personal/ThePremier/Knowledge/SMEClinics/Pages/Start_UpBusiness.as
px

17

2. Type of Thai-dessert
Table2 : Show the percentage number of random classify by type of Thai-dessert.
Type

Number(people)

Percentage

Egg

69

16.16

Coconut milk

64

15.00

Preserve

39

9.13

Toast

38

8.90

Braised with coconut milk

37

8.67

Stir

35

8.20

Glaze

32

7.49

Bake

32

7.49

Steam

30

7.03

Welding with sugar

25

5.86

Boil

15

3.51

Fry

10

2.34

Other

0.23

Total

427

100

Thai-dessert that we selected are the Top 5 type of the most people consumed.
Thai dessert is generally consumed in Thailand and unique national culture reflected
through raw materials and ingredients punctilious selection as well as production, tasty
flavor, colorful and attractive characteristic of Thai dessert including with different eating
procedures in each, and there are many kinds of Thai dessert. Mostly Thai desserts are
10
commonly favored and well-known by Thai and foreigners.

Forecast Thai Dessert


1. Mango with sticky rice in coconut milk (King of Thai dessert and it is number 7 of top ten
sweet in the world)
10

http://library.cmu.ac.th/faculty/econ/Exer751409/2552/Exer2552_no152

18

2. Bua loi (number 4 of top five popular Thai dessert)


3. Banana in coconut milk (well known in local and very popular in Thai and foreign)
5. Durian with sticky rice in coconut milk (Popular in Asia and export for Singapore and
China for a while)
4. Longan with sticky rice in coconut milk (Popular in Southeast Asia such as China, Thai,
Indonesia etc.)
http://www.toptenthailand.com/display.php?id=1409
http://www.matichon.co.th/news_detail.php?newsid=1251424426&grpid=03&catid=00
http://www.kruaklaibaan.com/old_forum/forum/index.php?s=00602bdf33352d505cbe594758
0dc13b&showtopic=11708
Thai fruit industry
Thailand has many types of fruit and in each have different advantages
Forecast
1. Mangosteen (The main fruit of economy and high-value of exports, many people known
that Queen of fruit )
2. Mango (The secondary types of fruit that measured by domestic consumption and exports.)
3. Tamarind (Also in the secondary types of fruit but well-known by local fruit orchard.)
4.Star gooseberry (The local fruit type is rare and become extinct, this is reason that did not
enough to exports and foreigners do not known too much but, this is a good point for attract
them.)
http://www.royalflora2011.com/siteroyal/fruit.html
2.3 Product and Service
2.3.1

Product

ICE-CREAM Thai dessert flavor

( Source : http://www.oknation.net/blog/print.php?id=772319 )

19

2.3.2

Service

We supported customer by having seat for them to make them feel comfortable and
we also have take home service for our customer.

2.4 Vision
To achieves our goals that ice-cream of Thai dessert can growth up and consumer
satisfaction on our product.

To offer fresh and delicious ice-cream to our customers along with a fun-filled eating
experience.
To create value and make a difference products.

2.5 Mission
To sell delicious and remarkable ice-cream. We sell the highest standards of quality,
freshness, delicious and combine both ice-cream and Thai dessert.
2.6 Strategy
2.6.1 Corporate Level
Thai dessert ice-cream is new business at Asiatique theriverfront Thailand. A business is
made from Thai dessert such as banana in coconut milk. We will produce goods to highquality, focus on fresh products, good taste, and clean to consumers. A business is focused on
unique product and control produce process. Our business support and preserve Thai dessert
and make foreigner about Thai desserts control of production step to the standards by trading
partners.
2.6.2 Business Strategy
We try to create the new product to make us outstanding from others. We mix icecream and Thai dessert together because we want to make ice-cream different than others so
we choose Thai dessert flavor because we want to preserve Thai culture and what to present
our Thai dessert to foreigner.
We choose to open our shop at Asiatique the riverfront shopping mall because it is the
new sightseeing and shopping lifestyle of the first largest river in Asia and also as a landmark
Bangkok that attractive both foreigner and young generation.

20

2.6.3. Functional Strategy


Product Strategy
Create brand to increase brand image and market by focusing on Thai dessert ice-cream and
also maintain Thai traditional.

( Source : http://www.thaismefranchise.com/?p=2214 )

Price Strategy
Set the price with appropriate quality of product and service, also appropriate to taste
Thai dessert in form of ice-cream.
Place Strategy
Set the store to locate in appropriate place for customer easy to consume like Asia
Tique. (Asia Tique is one of the famous place in Bangkok that almost foreigner like to visit
and we think that this place will help our product have optimize demand)

21

(Source : http://www.thaiasiatique.com/ )

Promotion Strategy
- We have the advertising via website, newspaper and magazine.
- The customers who check in at Milady ice cream will get discount 5%.
- Our customer can update special promotion from Milady ice cream face book fan
page, and we will have special promotion every month.
Financial Strategy
- Saving and manage financial efficiency.
- Prepare total financial statement every month; prepare systematic and clear financial
statement.
- We use standard form to accord accounting system.

Human research Strategy


Our organization apply high potential employee that may be hard working, endure,
punctual, honest etc. We always train our employee for improve their skill. In the end of year,
our organization will give bonus for the best employee to encourage them to perform the job.

22

Chapter 3
Marketing Feasibility
Analysis

23

3.1 Market analysis


3.1.1 General Environment Analysis
Political factor

( Source : http://www.matichon.co.th/news_detail.php?newsid=1239888043&catid=01)

Thailand political crisis


Thailand's economy was recovering well this year until anti-government protesters
started a mass rally in Bangkok in the middle of March, which has sparked the country's
deadliest political violence in 18 years.
The protesters agreed on Tuesday to enter talks brokered by lawmakers to end a crisis
threatening to tear the country apart, but the government has not reacted positively and
analysts doubt negotiations would stop the violence.
The following scenarios look at what could happen now to the $264 billion economy,
Southeast Asia's second largest.

24

TROOPS MOVE ON PROTEST SITE, MORE CLASHES EXPECTED


The military has battled the protesters for five days but has managed to secure only
some parts of central Bangkok. Hundreds of protesters are now outside the main camp and
can challenge the army from behind. Pitched street battles look set to continue for days at
different locations. Further loss of life looks inevitable, with the army probably prevailing in
the end.
ECONOMIC IMPACT: More bloodshed would cause bigger damage to the economy,
further sinking consumer confidence, which already suffered a record drop in April. Private
consumption accounts for about half of the economy. The occupation of Bangkok's ritziest
shopping district by protesters has forced hotels, malls and offices to close doors and cut jobs
since April 3.
The government said in April that about 25,000 employees in Bangkok, mostly retail
and hotel employees, had not been able to work or had been put on unpaid leave. Media
reported the unrest had cost 63,000 jobs, mainly in the hotel and tourist industries.The
tourism sector makes up about 6 percent of the economy but it employs 15 percent of the
country. So loss of tourism has a knock-on effect on economic activity.
The government said arrivals at Bangkok's main Suvarnabhumi Airport fell by a third
last month and arrivals this year could be sharply lower than the official target of 15.5 million.
Exports have been little affected so far, although transport disruption has held up
some deliveries of sugar to Bangkok's port, traders said on Tuesday. Shipping firms in the
business district have had their operations disrupted, according to the Federation of Thai
Industries. "Customers are now diversifying their risk by placing orders elsewhere rather than
placing 100 percent of an order with Thailand," Vice-Chairman Thanit Sorot told Matichon
daily.
In late 2008 a different group of political protesters blockaded Bangkok's airports for
a week and exports suffered, although the "red shirts" have not threatened similar action. The
Bank of Thailand's forecast of 4.3-5.8 percent growth this year could be hit, although the
central bank said the projection in late April would have been 0.9 point higher but for the
unrest and it was based on a worst-case scenario. The unrest may well persuade it to leave
interest rates at the current record low of 1.25 percent for some months.
Finance Minister Korn Chatikavanij said on May 12 the protest could cut 0.3 point off
his 4.5-5.0 percent growth forecast.
Economists say growth could be cut by 2 percentage points this year, with the
economy possibly shrinking sharply in the second quarter from the first if the crisis continues.

25

Foreign selling of stocks will continue if the political situation spirals out of control.
The baht could come under selling pressure, although external factors have provided support
until now.
BOTH SIDES AGREE TO TALK
This does not look too likely at this point. But it is feasible that talks could result in a
compromise that would allow both sides to claim some sort of victory.
ECONOMIC IMPACT: A compromise would boost confidence and push economic
growth back on track. Pent-up demand would be released as tension fell. Economic growth
could even approach the official forecasts if exports remained good, although it would take
months for tourism and certain businesses to recover, economists say. The stock market
would rise and foreigners start buying again. However, this may be limited by a perception of
more, perhaps deadlier, unrest if the deal fell through. The baht could rise, depending on the
trend in other Asian currencies.

CRACKDOWN TAKES PLACE, PROTEST SITE IS CLEARED


The military may make it clear it will enter the Rachaprasong camp and many
protesters, faced with death, agree to leave. Hard-core demonstrators could fight on and a
full-scale urban gunbattle would leave many dead and injured on both sides.
ECONOMIC IMPACT: As in the first scenario. More violence would hit confidence,
the country's image abroad and its lucrative tourism. Growth would fall well below the
official target. The baht would probably fall and the stock market slump.

MILITARY RETREATS AS MISSION FAILS, COALITION FALLS APART

Fierce clashes could escalate to battles with armed militias at several locations around
Bangkok and beyond. The government and the army would be humiliated if troops retreated
and the coalition government could fall apart.
ECONOMIC IMPACT: An early dissolution of parliament would do little to benefit
the economy. It would probably lead to further turmoil, with Bangkok's middle classes and
the royalist elite unlikely to accept a pro-Thaksin government.
It would also take time to form a new government, which would delay the current
government's stimulus spending -- 1.43 trillion baht ($44.2 billion) over three years -- and
disrupt normal fiscal spending.
Economic growth would be disrupted and the medium-term impact might be even
more severe. Foreign investors who have stuck it out until now might start to rethink their
26

plans. Japanese firms, the country's biggest investors, have expressed concern and might look
elsewhere if the crisis continued.

Even before the latest violence, the Board of Investment forecast foreign investment
pledges this year could fall 15 percent to 300 billion baht. That could have an impact,
eventually, on vehicle and electronics exports, hitting the trade and current account surpluses
and pulling the baht lower.
Stocks might climb on the perception that this episode of the crisis was over.
However, the potential for violence to resurface before or after a new election would keep
many investors sidelined.
http://www.reuters.com/article/2010/05/18/us-thailand-economy-scenariosidUSTRE64H2EE20100518

Economic
The economic
The economic situation is a strong factor that influences the amount of foreigner tourist
or all of customer income. The way their expend money is change and also the recent
increases in the price of oil suggest that the era of cheap air travel may be coming to a close.
2010 International Conference on Business and Economics
Research vol.1 (2011) (2011) IACSIT Press, Kuala Lumpur, Malaysia

Oil prices
Its have been on everyone's mind, having spiked 76% over the last year, and 16% in 2008
alone

27

http://www.energyandcapital.com/articles/market-outlook-energy/655

Over all world economic


The Growth rates of real GDP for World (blue), and for Advanced Countries (red)

http://www.econbrowser.com/archives/2007/08/variation_in_gl.html

As new research shows global recovery has stalled again that show it graph below
Growth in the US was slowing, much of Europe is in recession, Chinas growth outlook
has weakened, the reform processes in India have stalled and other large emerging
economies have slowed dramatically.

28

http://www.leftfootforward.org/2012/06/global-recovery-stalled-confidence-in-policymakers-waning/

Economic in Thailand
Growth rates this decade (World Bank) :(provisional data show growth of only 1.1 % for
2011,after a contraction of 5% during the last quarter, due to severe flooding)

GDP grow rate

10
8
6
4

GDP grow rate

2
0
-2

2005

2006

2007

2008

2009

2010

2011

-4

http://www.thaiwebsites.com/thailand-GDP.asp

Even thought all of research and graph are show that people are intent to less
spending but people are still travel and Thailand are good choice because of the beauty and of
cause cheap.
Thailand is landmark of beautiful nature, sea and culture in the able price

http://www2.unwto.org/

29

Amount of tourist come to Thailand

. http://service.nso.go.th/nso/nsopublish/service/servstat.html

Social factor
Demographic
Lohmann referred to demographic change such as age structure and education level.
In addition, the influences also come from general changes in attitudes.

Thailand Demographics Profile 2012

Population67,091,089 (July 2012 est.)

note: estimates for this country explicitly take into account the effects of excess mortality due
to AIDS; this can result in lower life expectancy, higher infant mortality, higher death rates,
lower population growth rates, and changes in the distribution of population by age and sex
than would otherwise be expected.

Age structure

0-14 years: 19.9% (male 6,779,723/female 6,466,625)

30

15-64 years: 70.9% (male 23,410,091/female 23,913,499)


65 years and over: 9.2% (male 2,778,012/female 3,372,203) (2011 est.)

0-14 years old


15-64 years old
65 years and over

Population growth rate0.543%


BANGKOK (capital) 6.902 million (2009)

Ethnic groups

Thai 75%, Chinese 14%, other 11%

Religions

Buddhist (official) 94.6%, Muslim 4.6%, 0.7%, other 0.1% (2000 census)

Series 1
Buddhist
Muslim
CatChristian
other

Languages
31

Thai, English (secondary language of the elite), ethnic and regional dialects

Theravada Buddhism is the official religion of Thailand and is officially the religion
of about 97% of its people. However, the true figure lies closer to 85%, Muslims are some 10%
and 5% other religions including Christianity, Hinduism, especially among immigrants. In
addition to Malay and Yawi speaking Thais and other southerners who are Muslim, the Cham
of Cambodia in recent years begun a large scale influx into Thailand. The government
permits religious diversity, and other major religions are represented, though there is much
social tension, especially in the South. Spirit worship and animism are widely practiced.

http://en.wikipedia.org/wiki/File:Population_development_in_Thailand.jpg

Technology factor
Changes in technology have also been influential. As Page and Connell specified,
improvements in transport have been an enduring force in driving changes in the tourism
industry, and have in turn heavily influenced Thai tourism. Changes in technology brought
about technological breakthrough in air transportation which brought more and more
international tourists to Thailand.
THAI takes delivery of first Airbus A380THAI has ordered six A380s, powered by
Rolls-Royce Trent 900 engines.
32

After the delivery of the first, the rest would be delivered from now until 2013 With the
A380 THAI will elevate its Royal Orchid Service to a new level," said Montree. "In every
class we are offering a new dimension in passenger appeal, from redesigned seating to the
latest entertainment systems. These features, combined with the aircraft's quiet and spacious
cabin, will truly make the THAI A380 the smoothest way to fly."
http://www.nationmultimedia.com/business/THAI-takes-delivery-of-first-Airbus-A38030191249.html

Media
Social media can benefit tol businesses
Using social media is a great way to make your business seem friendlier and to form
closer relationships with your customers. By engaging in social media, your company can
interact directly with customers and by creating interesting and useful content you can
position yourself as an expert in your field.
It's quick and easy to set up a company profile on the major social media sites and
then start publishing your own content. If your content is interesting, other users will share it
with their friends, which will generate interest in your business and click-throughs to your
site. Such personal recommendations are a highly effective way to promote a business and
using social media has the potential to massively expand your reach.
On Facebook, for example, companies can set up their own 'page'. Other users can
'Like' the page itself and any posts on it. The things that they 'Like' will then appear on their
own profile for their friends to see. In this way, interesting content will be naturally
distributed and generate interest in your business.
Blogging on your site is also a great way of driving traffic. Blog posts tend to be
unique and the interactive nature of blogs means that they tend to attract incoming links.

33

These two factors cause blog posts to frequently appear in search engine results, generating
natural search traffic.
Social media is not just a way to talk to your customers, but also a great way to listen.
By monitoring what people are saying about you on Twitter, blogs and other social
networking sites and talking to customers directly, you can get real time feedback on what
customers are thinking about your products and services. Lots of free tools exist for
monitoring and listening on the social web, including Google Alerts.
Social media sites allow companies to share news and ideas and distribute promotions.
Here are some ideas for what you could write about:

'How to' articles and videos: Demonstrate your knowledge of your products and
provide useful information that other users will want to share.
Competitions: Competitions generate lots of excitement and are fun to do.
Company news: Publish interesting news and developments about your company.
You might, for example, post news about awards won or even a picture of a team
fundraising event to give a feel for the people behind your brand.
Product launches and reviews: Keep your customers up to date with your latest
products and make product recommendations.
Special offers: Everyone loves a bargain so share frequent special offers exclusively
with your social media connections.

Be careful though, as obvious sales pitches do not go down well on social media sites!
Also, remember that a conversation is a two-way thing and it is very important to join in by
reply to comments as well as direct messages. Engaging with your audiences will be the key
to a successful social media approach.
Facebook Ads enable businesses to advertise to Facebook users based on their
profile information. These adverts are charged on a cost per click basis and require a minimal
initial spend. Start small and experiment with different adverts and target audiences to get the
best results. Remember, the more targeted and relevant you can make your social ads; the
more likely they are to provide a positive return.
Connect and interact with your customers today with these simple tips to getting
started with social media.
https://www.paypal-business.co.uk/articles/how-social-media-can-help-your-business.htm

34

http://www.jeffbullas.com/2011/11/28/social-media-marketing-10-inspiring-inf

35

Competitive advantages
Milady ice-cream focus on every process to produce about product, shop, packaging
and take care of our customers.
Milady ice-cream provide similar product with other but our shop sell at lower prices
and providing greater taste through differentiation from other.
We offer products at a discount rate
We mixing about ice-cream and Thai dessert together
Unique product
There are varieties of flavors.
Milady ice-cream is category in the group of premium level.

Level of Ice-cream
Market Value in
2554
Year-over-Year
Characteristic of
Product

Competition in the
market

Target group

Premium Ice-cream
5,000

Standard Ice-cream
9,000

20
Ice cream will focus
on the quality of raw
materials used in
production. As well
as the taste and new
innovation to present
ice-cream.

10
Ice cream has a
variety of flavors and
packaging formats.
By focusing the
convenience of
consumers who
purchase.

There is a clear
market leader. But at
present, there are
new operators into
the market
continuously. Either
in the form of
homemade ice cream
or Ice cream brand
that imported from
abroad.
People in new
generation, modern
lifestyle and healthy
lover include
foreigner.

Mass Ice-cream
1,000

1-2
Ice cream usually
uses local ingredients
that can be easy
found like fresh
coconut milk and
fruit ice cream. And
the selling price is
quite cheap.
The competition is
There is no clear
seriously because
market leaders,
there are a lot of
mostly is the small
major operators and
retail market in the
many brands that
up country. The
developing a variety operators would be
of products.
find customer by
Including a variety of various ways.
channel sales and
distribution.
Group of children,
teenager and family.

Group of general
customer.

http://www.positioningmag.com/prnews/prnews.aspx?id=92084

36

3.1.2 Competitor Analysis


In the present, there are many ice cream industries in Thailand. Not only premium ice
cream but also ice cream homemade and franchise ice cream. So the ice cream industries
have high competitions. Milady ice-cream is homemade ice cream and we create the flavor
from Thai fruits and dessert. Therefore, there are many homemade ice cream company so
they are our direct competitors. There are three main famous homemade companies in
Thailand.

Direct competitor
One more ice-cream

(Source: http://www.onemore-icecream.com/flavor/fruitTopping.html )

37

One more is homemade ice cream brand that use the Thai fruits and dessert to make
ice cream flavor such as pine-na-berry flavor and Tamarind secret. One more ice cream
grows rapidly because their products are responded to main consumers need.

(Source: http://suppericecream.wordpress.com/one-more-ice-cream/ )

Similarity between Milady ice-cream and One more ice-cream

Thai fruits and desserts ice cream homemade.


Provide Thai culture products.
Focus on foreign customers.

Better points of one more ice-cream

There are many branches more than Milady ice-cream.


There are more choices of flavor more than Milady ice-cream.
One more ice-cream has experience more than Milady ice-cream.

38

Better points of Milady ice-cream

We have the best location Asiatique


We have more chance to sell product to foreign tourist.
We use ingredients from Thailand and no need to import.

Gelate

( Source : http://th.openrice.com/Bangkok/restaurant/gelate
http://www.wongnai.com/restaurants/18676xV-gelate-asiatique-the-riverfront/photos )

Gelate is the famous ice cream shop in Thailand. Gelate come from Gelato which is
the Italian word for ice cream, derived from the Latin word "geltus". Gelato is made with
milk, cream, various sugars, and flavoring such as fresh fruit and nut purees. Mr. Ittiaek
Kittiangoon, the owner of Gelate opened the ice cream industry and operated in 2003. He
opened the first branch at Central World in 2004 ( http://www.gelateicecream.com/ ).

39

Similarity between Milady ice-cream and Gelate

Homemade ice cream industry.


Same target customers.
Same store location - Asiatique

Better points of Gelate ice-cream

There are many branches more than Milady ice-cream.


Gelate operated before Milady ice-cream.

Better points of Milady ice-cream

We use ingredients from Thailand and no need to import.


Our ice cream are made of Thai fruits and dessert. Strange and new ice creams.
Attract foreign tourist more than Gelate.

ICEDEA

( Source : http://magazine.trendyday.com/index.php/2011/02/15/icedea )
Prima, Thai ice cream designer of ICEDEA has two shops in Bangkok selling her
quirky artisan ice cream in all forms. Examples of ice cream in ICEDEA are below;

40

Tonkatsu ice cream! This is more a meal in itself than dessert. If youre familiar with
ice cream sandwiches, that I grew up with eating in Singapore and there are also readily
available in Hong Kong, this rendition is the same concept, only that the bread is breaded and
fried the same way tonkatsu is done. Inside, is a delicious ice cream stuffing and chocolate
sauce is drizzled on top of it before you start eating with chopsticks.

Brownie icecream made to look like a football field for once of her conceptual projects.
(Source: http://julianaloh.com/site/2012/05/bangkok-bites-artisan-ice-cream-icedea/ )

Similarity between Milady ice-cream and ICEDEA

Homemade ice cream industry.


Same target customers.

41

Better points of ICEDEA.

They make it different from other ice cream. It looks like foods.
They have branches more than Milady ice-cream.

Better points of Milady ice-cream

We have the best location Asiatique


We have more chance to sell product to foreign tourist.
We use ingredients from Thailand and no need to import.
Our price cheaper than ICEDEA.

Indirect competitor
Another ice cream industry is franchise ice cream. There are many franchises ice cream
around in Thailand especially in Bangkok. They are very famous and popular in Thailand. So
we should concerned and categorize them to indirect competitor. We select the three main
ice-cream industries in Thailand.

True coffee (Ice cream Thai dessert flavor)

(Source: http://www.oknation.net/blog/noieakthai/2010/07/22/entry-1 )
42

True Coffee has various branches scattered all over the city, as well as in Hua Hin and
Chiang Mai, but the Rattanakosin Exhibition Hall branch is the only one that has the liberty
of selling these Thai dessert-inspired ice creams. They have The 10 flavours include khanom
mor gaeng puek foy thong (taro custard with sweet golden thread), khanom bueng chao wang
(palace-style crispy crepe), khao tom mud (sticky rice cooked in coconut milk with banana
and black beans) and tako haew maphrao on (water chestnut and young coconut pudding).
This is mainly due to its location. So much of our country's history is buried in
Ratchadamnoen Klang Avenue and the coffee shop cultivates aspects of Thai culture and
food together in one place.
(
http://www.bangkokpost.com/food/restaurants/dessert/listing/true-coffee-rattanakosinexhibition-hall/5499/editorialDetail/32/).

( Source : http://www.oknation.net/blog/noieakthai/2010/07/22/entry-1 )

Similarity between Milady ice-cream and True coffee.

Provide Thai dessert ice cream products.


Same rate of price.

Better points of True coffee.

There are many braches around Thailand.


They have more choices of Thai desserts flavor ice-cream more than Milady icecream.

Better points of Milady ice-cream

We have the best location Asiatique


We have more chance to sell product to foreign tourist.
43

We are the real homemade ice-cream industry. True coffee is the coffee industry.

Iberry

( Sourece : http://www.phuketmag.com/restaurant-list/iberry/ )
"iberry" the premium homemade ice-cream in Thailand proudly offers multi-style and
various flavors of ice-cream especially Thai tropical fruit flavors signature ice cream with
100% natural taste. iberry served various sweet desserts and beverages. iberry shop is at
around popular shopping area such as Siam Square Soi 2, Siam Paragon (G Fl.), J avenue
(Thonglor 15), The avenue Ratchayothin. Each branch provides warm and chic atmospheres
with its own decoration theme that offers various sensations and touches creating a
memorable experience to its clients. Now iberry is willing to be a part of activities with full
catering
service
including
foods,
ice-creams
and
sweet
things.
( http://www.facebook.com/iberryhomemade/info )

44

( Source : http://bombik.com/node/437/
http://www.nikonianthailand.com/forum/show.php?Category=webboard&No=2891 )
Similarity between Milady ice-cream and iberry.

Provide Thai fruit ice cream products.


Homemade ice cream industry.
Same target customers.
Same rate of price.

Better points of iberry.

There are many braches around Thailand.


iberry operated before Milady ice-cream.
They are popular.

Better points of Milady ice-cream

We have the best location Asiatique


We have more chance to sell product to foreign tourist.
We use ingredients from Thailand and no need to import.
Our ice cream are made of Thai fruits and dessert. Strange and new ice creams.

Daily Queen

(Source:
queen.html )

http://losingweightaskmehow.blogspot.com/2011/02/good-nutrition-at-dairy-

American Dairy Queen Corporation is a subsidiary of Berkshire Hathaway, Inc. DQ


operators have been providing consumers with crave-satisfying treats and food since 1940.
The founders of the Dairy Queen system were men and women who introduced a new kind
45

of dessert treat and, in the process, developed the foundation of the franchising industry. The
history of the DQ system is a story of a unique product that created an industry.
( http://www.dairyqueen.com/us-en/Company/About-Us/ )

( Source : http://www.fanpop.com/clubs/dairy-queen/images/23892910/title/dq-photo )

( Source : http://www.teambuy.ca/york_region/28134535/ )
Similarity between Milady ice-cream and Daily Queen

Ice cream industry.


Same target customers.

Better points of Daily Queen

There are many braches around Thailand.


Daily Queen operated before Milady ice-cream for a long time.
They are popular.
Their price is cheaper than Milady ice-cream.

Better points of Milady ice-cream


46

We have the best location Asiatique


We use ingredients from Thailand and no need to import.
Our ice cream are made of Thai fruits and dessert. Strange and new ice creams.

Customer Analysis
ASIATIQUE THE RIVERFRONT, the first lifestyle complex on the shores of the
Chao Phraya River and the largest of its kind in Asia, as well as a new Bangkok landmark,
announces that it will welcome the New Year 2013 with the ASIATIQUE Festival. Under
the concept of Happy Winter Celebration 2012, the festival promises an enchanting,
memorable visit for all visitors who come celebrate the cool season - shopping, eating,
browsing, and chilling - from 1 November 2012 to 13 January 2013. In order to become the
not-to-be-missed number one tourist attraction at the end of the year, ASIATIQUE will host a
myriad of entertaining performances and offer world class food and drink fests, adding to the
happiness of its visitors. It is estimated that the event will attract at least 5 million people,
including both Thai and foreign visitors.
Mr. NapatCharoenkul, Project Director of ASIATIQUE THE RIVERFRONT, said that the
developments strength has continuously increased during the past eight months. There has
been a 20% average increase in the number of customers each month, especially among
foreign tourists. Retail tenants have also reported an increase in sales.
Source: http://www.newswit.com/.gen/2012-10-31/041a3bb585bd76dfefb174a6d7fe684b/

The obvious reason ice cream is so popular in Thailand is the intense heat. With an
average temperature of 85-95 degrees all year round, Thailand is one of the world's hottest
countries. It's also why Thais (and foreigners who live or travel here) consume so much ice
cream.
From the above reason, we have the idea to do ice cream homemade and we create the
new form of ice cream. Milady ice cream creates the new strength, outstanding, different, and
strong identity. We provide customer new experience about ice cream taste. So, this strong
point make customer interested in our Milady ice cream.
Most of the customers want ice cream parlous or store to be a better hang out place.
They would like to have ice creams with different flavors during chat with their family or
friends and spend some time in a high end sophisticated premium parlous. They consider
tasting a variety of ice cream as a great experience.
Communication happens when the customer meets the brand. It come out that there is
not frequent communication in the form of any ads or any other promotions. Its mostly by
word of mouth and the purchasing point where the customers come across this brand. Before
coming to the Milady ice cream customers make up their mind to try different taste daily and
hang out in shop which is premium.

47

http://voices.yahoo.com/review-swensens-ice-cream-bangkok-thailand-thailands7352658.html?cat=16

3.2 STP Analysis


3.2.1 Market Segmentation
Market segmentation of Milady ice-cream divide customer segment into Segment
marketing and Niche marketing to define certain target group. Milady ice-cream is an icecream shop with specific ice-cream that focus on the need of customer who like to try Thai
traditional dessert and Thai fruit. Moreover, Milady ice-cream provide many menu for
customer need such as Sticky rice in coconut milk with Longan flavor, Sticky rice in coconut
milk with durian flavor, Banana in coconut milk flavor , Bualoy flavor, Mango with sticky
rice in coconut milk, Mangosteen flavor, Tamarind flavor, Star gooseberry flavor and Mango
flavor.

Categories of Thai's dessert and Thai's fruits


8%

Mango with sticky rice in coconut milk


16%

Bua loy

12%

Banana in coconut milk


12%

16%

Durain with sticky rice in coconut milk


Longan with sticky rice in coconut milk
Mangosteen

8%
4%
21%

3%

Mango
Tamarind
Stargosseberry

According to Sweensens ice cream in Thailand 2005 to 2011, we found that they
divide 4 types of age customer who come to consume their ice-cream. There is 43% of
teenager and young adult, 29% of Children or kid, 19% of working age and 9% of old age. So,
our Milady ice-cream are focus most on teenager and young adult who like to dating and who
like to outgoing with friends.

48

4 types of age customer in Sweensen's


old age
9%
working
age
Teenager and
19%
young adult
43%
Children or kid
29%

http://www.swensens1112.com/swensens/reseach/

3.2.2 Target
The main target market for Milady's is the teenage and young adult crowd, with
families a distant second. Milady's ice cream can people who tired from shopping fresh and
relax.
3.2.3 Positioning
Thailand as a culture doesnt drink alcohol when it comes to going on dates and few
Thai women drink it at all, although that is changing. So, for a Thai teenager or young adult,
an ice cream date with his girlfriend or boyfriend and a group of friends is extremely popular.
Point of different
New form
Our Milady ice-cream company has provide various kinds of Thai traditional dessert
and Thais fruits even though they are inform of ice-cream but you will feel like you still
eating Thai traditional dessert. And it also interesting for consumer who like to try new taste
of ice-cream.
Convenient
Our Milady ice-cream company choose the place that people well known for customer
who favorite in Thai tradition dessert or ice-cream comfortable to consume. And also provide
full furniture, trendy machine, trendy store and famous place to serve convenient service.
Menu
49

Our Milady ice-cream's menu is not same with other countries because we are only
serving on Thai traditional desserts that have delicious taste and other country can't copy our
menu.
Healthy
Milady ice-cream use fresh ingredients to produce ice-cream for each day. We only
use fresh coconut milk to produce our ice-cream and the fruits that we use to make ice-cream
are healthy for customer.

High Quality

Milady Ice-cream
ICEDEA

Gelate

Not Healthy

Healthy
One more Ice-cream

Low Quality

50

3.3 Marketing Mix Strategy


3.3.1 Product Strategy
Milady Ice cream is mixing of ice cream with Thai dessert and Thai fruit together that
made for every generation in both Thai and foreigner. Our product use high quality raw
materials and ingredients. We carefully in every steps of production process for the best
quality.

First type of our product is ice cream mixed with Thai dessert that give a sweet taste,
delicious and smooth like eat real dessert. We offer 4 flavors for Thai dessert ice cream,
include with

Sticky rice in coconut milk with longan Flavor

Source : http://www.bloggang.com/mainblog.php?id=jazzy-bong&month=18-072011&group=14&gblog=15

51

Banana in coconut milk Flavor

Source : http://www.doctor.or.th/article/detail/1126

Sticky rice in coconut milk with durian Flavor

Source : http://www.manager.co.th/Travel/ViewNews.aspx?NewsID=9520000057042

52

Bua loy Flavor

Source : http://imaginebangkok.com/2012/main/content/343

Second Type of our product is sherbet ice cream that is ice cream mixed with Thai
fruit that give a sour taste and low fat. Our products consider about consumer needs and also
care about customer health so we create sherbet ice cream that suitable for customers who
love healthy.
There are 4 flavor of sherbet ice cream, include with
Mangosteen Flavor

Source : http://www.pooyingnaka.com/content/content.php?No=3970
53

Star Gooseberry Flavor

Source : http://wansika-homepan.blogspot.com/2012/09/blog-post_15.html

Mango Flavor

Source : http://store4thai.myreadyweb.com/article/topic-19948.html
Tamarind Flavor

Source :http://kakukgroup.com/2012/04/05//

54

3.3.2 Price

From the table above show that different brand, a little different price. It depends on
quality and taste of ice cream. For milady ice cream we set the price per scoop is 59 Baht
because our ice cream made from high quality of ingredients. We choose fresh fruits from
Thai market in Pathum Thani. We choose bua loy from Klong Sarn (Bangkok) - the title best
bua loy in Bangkok, and choose sticky rice with coconut milk from K. Panish (Bangkok). So,
it make our ice cream have high quality and good taste suit for the price.
List price: 59 bath per scoop.
Payment period: Our shop set the goal that our shop will pay back and get profit in
next 5 years.
Direct competitor
Brand
Price/ scoop
One more ice-cream
39 baht
Gelate
45 baht
ICEDEA
65 baht

Indirect competitor
Brand
Price/ scoop
True coffee
55 baht
Iberry
59 baht

3.3.3 Place
Our shop builds on ASIATIQUE The Riverfront (Bangkok Thailand) this place has
many people, various race of people, shops and restaurants. Moreover this place have parking
that can support 2,000 cars, have a lot of transportation and convenience to
visit.(ASIATIQUE,The Riverfront. Modeled after Bangkoks four majortrade districts, the
project weaves together all the essential elements that define what Bangkok was, as well as
redefine what it is and what it will become in the near future.)
ASIATIQUE map

55

source:http://www.mariobadescuthailand.com/location

Store location
Asiatique The Riverfront
Warehouse 8 Alley 4, Charoenkrung 72-74 Rd.,
Wat Prayakai, Bangkoleam, Bangkok 10120, Thailand

56

Source:http://www.onschannel.com/varietydetail.php?id=150

There is 1,600,000 results that have informations about Asiatique thailand, we chose this
place because many people well known and also popular.

Source:http://www.google.com/search?client=safari&rls=en&q=asiatheque+thailand&ie=UT
F-8&oe=UTF-8
57

3.3.4 Promotion
Our shop will provide the promotion that discount 5% to customer who check-in at
Milady shop or take an picture of our products.

source:https://www.facebook.com/MiladyIceCream

source:https://www.facebook.com/MiladyIceCream
Marketing
- We focus on retail and take home.

58

Advertising
-We will advertise on the internet (facebook fanpage and
http://www.thaiasiatique.com/en/promotion.php)

Milady Ice-cream official website.


http://Miladyicecream.tumblr.com

59

In low season use ENSOGO to deal with it


ENSOGO is derived from the words Entertain, Social, and Go. It is a Social commerce
website that offers members discounted daily deals on restaurants, hotel accommodations,
spa services, beauty treatments, activities and retail products in Thailand, Philippines and
Indonesia http://www.ensogo.com/en/bangkok/faq/

Discount 10% in winter and rainy season

60

Seasonal pricing

To stimulate sales in the products and services that have less customer by using a
lesser price to motivate the customers. For example. many shops always sale on wednesday
because it is during the mid-week and on friday and saturday many shop usually sale more
expansive than other days.
Milady shop also use seasonal pricing strategy, our shop offer customers that buy our
ice cream on every wednesday. If you buy 2 scoops you will get 3 scoops and you should not
miss our promotion.
http://incquity.com/articles/marketing-boost/7-price-strategies

Get more attention


By give . Brochure to customer at before get in to boat, when customer out of the BTS and in
Asiatique the riverfront

61

Brochure of Milady ice cream

http://news.mthai.com/general-news/168163.html
http://2g.pantip.com/cafe/blueplanet/topic/E12129365/E12129365.html
http://www.thaiasiatique.com/en/getting_here.php

62

3.4 Sale Forecast of Year 2013 (year 1)


In the first year our ice cream arent well know yet we need time to advertise and mount to mount market to work effective .
Year 2013
Sale Volume
Product

Price/Scoop

MAR

APR

MAY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

59
59
59
59
59
59
59
59

1,280
1,240
1,220
1,200
1,280
1,220
1,200
1,200

1,300
1,260
1,240
1,220
1,280
1,240
1,220
1,220

1,300
1,260
1,240
1,220
1,300
1,260
1,240
1,220

1,320
1,280
1,260
1,240
1,320
1,280
1,260
1,240

1,300
1,300
1,280
1,260
1,300
1,300
1,240
1,220

1,280
1,260
1,240
1,220
1,280
1,260
1,220
1,200

1,280
1,240
1,240
1,220
1,280
1,240
1,240
1,200

1,340
1,300
1,280
1,240
1,320
1,280
1,240
1,220

1,420
1,400
1,320
1,300
1,420
1,380
1,320
1,300

1,520
1,500
1,420
1,380
1,520
1,480
1,420
1,420

13,340
13,040
12,740
12,500
13,300
12,940
12,600
12,400

Bualoi
Banana in coconut milk
Sticky rice in coconut milk with durian
Sticky rice in coconut milk with longan
Mangosteen
Mango
Tamarind
Star gooseberry

Year 2013
Total Sale
Product
Bualoi
Banana in coconut milk
Sticky rice in coconut milk with durian
Sticky rice in coconut milk with longan
Mangosteen
Mango
Tamarind
Star gooseberry
Total

MAR

APR

MAY

JUN

75520
73160
71980
70800
75520
71980
70800
70800
580560

76700
74340
73160
71980
75520
73160
71980
71980
588820

76700
74340
73160
71980
76700
74340
73160
71980
592360

77880
75520
74340
73160
77880
75520
74340
73160
601800

JUL
76700
76700
75520
74340
76700
76700
73160
71980
601800

AUG
75520
74340
73160
71980
75520
74340
71980
70800
587640

SEP
75520
73160
73160
71980
75520
73160
73160
70800
586460

OCT

NOV

DEC

79060
76700
75520
73160
77880
75520
73160
71980
602980

83780
82600
77880
76700
83780
81420
77880
76700
640740

89680
88500
83780
81420
89680
87320
83780
83780
687940

Total
787060
769360
751660
737500
784700
763460
743400
733960
6071100

63

Sale Forecast of Year 2014 (year 2)


Year 2014
Sale Volume
Product

Price/Scoop

JAN

FEB

MAR

APR

MAY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

Bualoi

59

1,620

1,720

1,860

1,860

1,900

1,920

1,960

1,980

1,960

1,960

2,020

2,120

22,880

Banana in coconut milk

59

1,600

1,700

1,820

1,840

1,860

1,880

1,900

1,940

1,940

1,920

1,980

2,060

22,440

Sticky rice in coconut milk with durian

59

1,520

1,620

1,800

1,800

1,820

1,840

1,880

1,920

1,900

1,920

1,940

1,980

21,940

Sticky rice in coconut milk with longan

59

1,420

1,520

1,800

1,800

1,820

1,820

1,880

1,920

1,900

1,920

1,940

1,960

21,700

Mangosteen

59

1,620

1,720

1,840

1,840

1,880

1,920

1,960

1,980

1,960

1,940

2,020

2,060

22,740

Mango

59

1,580

1,680

1,800

1,820

1,820

1,880

1,900

1,940

1,940

1,920

1,940

2,000

22,220

Tamarind

59

1,520

1,620

1,800

1,820

1,820

1,840

1,820

1,880

1,860

1,880

1,900

1,940

21,700

Star gooseberry

59

1,520

1,620

1,800

1,800

1,820

1,820

1,800

1,860

1,840

1,860

1,880

1,900

21,520

Year 2014
Total Sale
Product

JAN

FEB

MAR

APR

MAY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

Bualoi

95580

101480

109740

109740

112100

113280

115640

116820

115640

115640

119180

125080

1349920

Banana in coconut milk

94400

100300

107380

108560

109740

110920

112100

114460

114460

113280

116820

121540

1323960

Sticky rice in coconut milk with durian

89680

95580

106200

106200

107380

108560

110920

113280

112100

113280

114460

116820

1294460

Sticky rice in coconut milk with longan

83780

89680

106200

106200

107380

107380

110920

113280

112100

113280

114460

115640

1280300

Mangosteen

95580

101480

108560

108560

110920

113280

115640

116820

115640

114460

119180

121540

1341660

Mango

93220

99120

106200

107380

107380

110920

112100

114460

114460

113280

114460

118000

1310980

Tamarind

89680

95580

106200

107380

107380

108560

107380

110920

109740

110920

112100

114460

1280300

Star gooseberry

89680

95580

106200

106200

107380

107380

106200

109740

108560

109740

110920

112100

1269680

731600

778800

856680

860220

869660

880280

890900

909780

902700

903880

921580

945180

10451260

Total

64

Sale Forecast of Year 2015 (year 3)


Year 2015
Sale Volume
Product

Price/Scoop

JAN

FEB

MAR

APR

MAY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

Bualoi

59

2,160

2,180

2,180

2,200

2,240

2,300

2,320

2,300

2,260

2,280

2,340

2,440

27,200

Banana in coconut milk

59

2,100

2,120

2,160

2,180

2,220

2,280

2,300

2,260

2,220

2,280

2,320

2,420

26,860

Sticky rice in coconut milk with durian

59

2,000

2,020

2,080

2,120

2,180

2,220

2,240

2,200

2,180

2,220

2,280

2,380

26,120

Sticky rice in coconut milk with longan

59

2,000

2,000

2,020

2,080

2,120

2,180

2,200

2,180

2,160

2,200

2,280

2,380

25,800

Mangosteen

59

2,120

2,140

2,160

2,180

2,220

2,280

2,300

2,280

2,240

2,280

2,340

2,440

26,980

Mango

59

2,100

2,120

2,140

2,160

2,200

2,240

2,260

2,220

2,200

2,220

2,300

2,400

26,560

Tamarind

59

1,940

1,940

1,980

2,000

2,040

2,100

2,120

2,100

2,080

2,140

2,220

2,320

24,980

Star gooseberry

59

1,900

1,920

1,960

2,000

2,020

2,080

2,100

2,080

2,040

2,100

2,200

2,300

24,700

Year 2015
Total Sale
Product

JAN

FEB

MAR

APR

MAY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Bualoi
Banana in coconut milk
Sticky rice in coconut milk with
durian
Sticky rice in coconut milk with
longan
Mangosteen
Mango
Tamarind
Star gooseberry
Total

127440
123900

128620
125080

128620
127440

118000

119180

118000
125080
123900
114460
112100
962880

Total

129800
128620

132160
130980

135700
134520

136880
135700

135700
133340

133340
130980

134520
134520

138060
136880

143960
142780

1604800
1584740

122720

125080

128620

130980

132160

129800

128620

130980

134520

140420

1541080

118000

119180

122720

125080

128620

129800

128620

127440

129800

134520

140420

1522200

126260
125080
114460
113280
969960

127440
126260
116820
115640
984120

128620
127440
118000
118000
998280

130980
129800
120360
119180
1017160

134520
132160
123900
122720
1043120

135700
133340
125080
123900
1052560

134520
130980
123900
122720
1039580

132160
129800
122720
120360
1025420

134520
130980
126260
123900
1045480

138060
135700
130980
129800
1078520

143960
141600
136880
135700
1125720

1591820
1567040
1473820
1457300
12342800

65

Sale Forecast of Year 2016 (year 4)


Year 2016
Sale Volume
Product

Price/Scoop

JAN

FEB

MAR

APR

MAY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

Bualoi

59

2,740

2,660

2,680

2,800

2,820

2,700

2,680

2,600

2,520

2,580

2,740

2,820

32,340

Banana in coconut milk

59

2,540

2,440

2,460

2,660

2,680

2,520

2,400

2,380

2,320

2,480

2,540

2,680

30,100

Sticky rice in coconut milk with durian

59

2,420

2,360

2,380

2,460

2,460

2,320

2,380

2,280

2,220

2,380

2,440

2,560

28,660

Sticky rice in coconut milk with longan

59

2,240

2,120

2,140

2,260

2,240

2,200

2,120

2,100

2,120

2,280

2,340

2,420

26,580

Mangosteen

59

2,580

2,560

2,580

2,680

2,720

2,700

2,440

2,460

2,420

2,500

2,680

2,780

31,100

Mango

59

2,440

2,380

2,400

2,620

2,680

2,700

2,380

2,400

2,320

2,380

2,440

2,520

29,660

Tamarind

59

2,300

2,240

2,260

2,400

2,460

2,420

2,260

2,280

2,220

2,280

2,320

2,480

27,920

Star gooseberry

59

2,200

2,100

2,120

2,220

2,260

2,140

2,060

2,000

2,020

2,080

2,120

2,240

25,560

Year 2016
Total Sale
Product
Bualoi
Banana in coconut milk
Sticky rice in coconut milk with
durian
Sticky rice in coconut milk with
longan
Mangosteen
Mango
Tamarind
Star gooseberry
Total

JAN

FEB

MAR

APR

MAY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

161660
149860

156940
143960

158120
145140

165200
156940

166380
158120

159300
148680

158120
141600

153400
140420

148680
136880

152220
146320

161660
149860

166380
158120

1908060
1775900

142780

139240

140420

145140

145140

136880

140420

134520

130980

140420

143960

151040

1690940

132160

125080

126260

133340

132160

129800

125080

123900

125080

134520

138060

142780

1568220

152220
143960
135700
129800

151040
140420
132160
123900

152220
141600
133340
125080

158120
154580
141600
130980

160480
158120
145140
133340

159300
159300
142780
126260

143960
140420
133340
121540

145140
141600
134520
118000

142780
136880
130980
119180

147500
140420
134520
122720

158120
143960
136880
125080

164020
148680
146320
132160

1834900
1749940
1647280
1508040

1148140

1112740

1122180

1185900

1198880

1162300

1104480

1091500

1071440

1118640

1157580

1209500

13683280

66

Sale Forecast of Year 2017 (year 5)


Year 2017
Sale Volume
Product
Bualoi
Banana in coconut milk
Sticky rice in coconut milk with durian
Sticky rice in coconut milk with longan
Mangosteen
Mango
Tamarind
Star gooseberry

Price/Scoop

JAN

FEB

MAR

APR

MAY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

59
59
59
59
59
59
59
59

2,840
2,700
2,580
2,440
2,800
2,540
2,480
2,260

2,800
2,660
2,540
2,400
2,760
2,500
2,440
2,220

2,740
2,540
2,440
2,340
2,680
2,440
2,320
2,120

2,880
2,720
2,600
2,460
2,820
2,560
2,500
2,280

2,880
2,780
2,640
2,440
2,820
2,580
2,480
2,240

2,720
2,560
2,420
2,260
2,580
2,460
2,320
2,180

2,680
2,460
2,380
2,200
2,580
2,400
2,260
2,120

2,620
2,460
2,260
2,140
2,580
2,400
2,260
2,060

2,600
2,440
2,240
2,120
2,560
2,380
2,240
2,040

2,580
2,420
2,220
2,100
2,540
2,360
2,220
2,020

2,700
2,520
2,320
2,200
2,700
2,700
2,420
2,140

2,840
2,740
2,680
2,480
2,800
2,720
2,560
2,220

32,880
31,000
29,320
27,580
32,220
30,040
28,500
25,900

Year 2017
Total Sale
Product
Bualoi
Banana in coconut milk
Sticky rice in coconut milk
with durian
Sticky rice in coconut milk
with longan
Mangosteen
Mango
Tamarind
Star gooseberry
Total

JAN

FEB

MAR

APR

MAY

JUN

JUL

AUG

167560
159300

165200
156940

161660
149860

169920
160480

169920
164020

160480
151040

158120
145140

154580
145140

152220

149860

143960

153400

155760

142780

140420

143960

141600

138060

145140

143960

133340

165200
149860
146320
133340
1217760

162840
147500
143960
130980
1198880

158120
143960
136880
125080
1157580

166380
151040
147500
134520
1228380

166380
152220
146320
132160
1230740

152220
145140
136880
128620
1150500

SEP

OCT

NOV

DEC

Total

153400
143960

152220
142780

159300
148680

167560
161660

1939920
1829000

133340

132160

130980

136880

158120

1729880

129800

126260

125080

123900

129800

146320

1627220

152220
141600
133340
125080
1125720

152220
141600
133340
121540
1108020

151040
140420
132160
120360
1098580

149860
139240
130980
119180
1089140

159300
159300
142780
126260
1162300

165200
160480
151040
130980
1241360

1900980
1772360
1681500
1528100
14008960

67

3.5 Marketing Expense


Milady Ice-cream has expense as follow :
Brochure
Price

Web-site

19,500 Baht / per year


:

Price

miladyicecream.tumblr.com

3,600 Baht / first year


Next year 2,600 Baht

Facebook

No expense (free advertising) **

Market Expense of Year 2013 (year 1)

Market Expense of Year 1 (Baht)


Market Activities

MAR

APR

MAY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

Brochure

19,500

19,500

Web site

3,600

3,600

23,100

23,100

Total market expense

68

Market Expense of Year 2014 (year 2)

Market Expense of Year 2 (Baht)


Market Activities

JAN

FEB

MAR

APR

MAY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

Brochure

19,500

19,500

Web site

2,600

2,600

22,100

22,100

Total market expense

Market Expense of Year 2015 (year 3)

Market Expense of Year 3 (Baht)


Market Activities
Brochure

JAN
-

FEB

MAR

APR

MAY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total
-

Web site

2,600

2,600

Total market expense

2,600

2,600

69

Market Expense of Year 2016 (year 4)

Market Expense of Year 4 (Baht)


Market Activities
Brochure

JAN

FEB

MAR

APR

MAY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total
-

Web site

2,600

2,600

Total market expense

2,600

2,600

Market Expense of Year 2017 (year 5)

Market Expense of Year 5 (Baht)


Market Activities
Brochure

JAN
-

FEB

MAR

APR

MAY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total
-

Web site

2,600

2,600

Total market expense

2,600

2,600

70

3.6 Conclusion in market feasibility

According to market analysis Milady Ice cream emphasizes and gives precedence to
external factor to run the company for eliminate the problems that will happen in the future
such as political/legal, economic, socio-cultural, demographic, and technological. We analyze
about the competition in the market and we also analysis the competitors of our company that
make us to know the competitive in the market and know the demand of customers what they
wants and needs. These make our company know how we should do on step that we know
how to make strengths beyond competitors, what are weaknesses, opportunities and treats of
our company. So Milady Ice-cream thinks to create marketing mix strategy (4P) to make
different from our competitors that our company know what we should provide to meet the
needs of our target groups.
The market forecast is an important thing that we should the feasibility to sell product
or service in that market because this can point us to know that this business should launch or
not. From sale forecast in 2013 2017 of our company we found that our products can sell at
high volumes on high season and very high on peak period because there are many tourist
visit there which are Songkran , Christmas and New Year and the sale are less and stable
volumes on low season. Although on low season our sale will be less but from the
environment analysis of Bangkok, we found that there are many festival in each year so there
are tourist visit there continuously.
We forecast our sale will be increase continuously and it will be stable after because
the customer will know our products more and because of our promotion strategy they will
impress with our products and service so our business will keep walking with word of month
of our customers and Milady Ice cream will growth step by step

71

Chapter 4
Investment Analysis

72

4.1. Production and Operation Analysis


4.1.1 Product characteristics
Milady Ice cream is show the characteristic of Thai sweet that Thai are know and foreigner
want to try pack in the little scoop we call ice-cream also we search and uses a the best
Quality of Thai ingredient. We made ice cream fresh and non Food Additives and Chemicals.
We took some our ingredient from the best and well know store in Thailand
Even though a half of our flavor are include with coconut milk Milady ice cream also
considering in our consumer health we give a customer a healthy choice as a fruit sherbet ice
cream.
Ingredient

Coconut milk :

Coconut milk : from thr local farmer know as


Mapraw Ka ti which is the best coconut milk its famous form its thick and
rich flavor. Coconut milk is helps to maintain blood sugar places and
Relaxes muscles and nerves
Reference: http://www.drgranny.com/2011/05/05/benefits-of-coconutmilk/

Bualoi ball:

we brought from famous store name Khlong San

know as a sticky and Chewy Bualoi ball and its have title in best
Bualoi in Bangkok

Pink Tamarind: well know as a fruit that use in


many food in Thailand and its very good for you sore
throats . amarind is a rich source of vitamins, fiber,
potassium, magnesium and other nutrients necessary or
good health.
Reference: http://healthmad.com/alternative/10-benefits-oftamarind/#ixzz2HOQulSZ9

73

Durian :

smelly fruit that if you not love it you well

hate its but so many people from other country want


to try so our ice cream are help them try this exotic
fruit easier and our durian are Mone Tonk its contains
high amounts of vitamin C, potassium, sulfur and
tryptophan
Reference : http://liambean.hubpages.com/hub/What-arethe-Benefits-of-Durian

Cultivated banana: banana is use to make banana


in coconut milk so Cultivated banana are best suit in this
sweet because of their sweetest. Bananas contain three
natural sugars - sucrose, fructose and glucose combined
with fiber. A banana gives an instant, sustained and
substantial boost of energy.
Reference: http://forums.sureshkumar.net/healthfitness/20088-advantages-eating-banana.html

Mangos teen:

know as a Queen of the fruit Thai

people are use to this fruit and its get very low price
sometime so we gave little help to local farmer for those
time of the season and mangos teen is good in vitamin
C and provides about 12% of RDA per 100 g. Vitamin-C
is a powerful water soluble anti-oxidant.
Reference : http://www.nutrition-andyou.com/mangosteen.html

Young coconut: sweet

soft of the coconut that we use

to create more Texture to our ice cream

74

Sticky rice:

we brought from the well know

store that run more than 6o years and their use the
special sticky rice that very hard to find call
Ekigiwgo rice

Rolled wafer:

we use this instead of normal cone its

gave a hint of Thai sweetness more also our cone are


made fresh everyday

Longan :

Longan fruit is good to nourish the

intestinal and the absorption process, launched


urination, overcome worms, nourish the eyes, treat
headaches, vaginal discharge and hernia problem.
The longan root is also useful for blood circulation,
even the longan leaf work as anti-inflammatory and
fever reducer.

Reference: http://prasetio30.blogspot.com/2011/08/benefit- of-longan-fruit.html

Mango: Mangoes are full packed with


vitamins, minerals and anti-oxidants and
contain like all fruits very few proteins, fats
and calories. They are perfect to replenish
salts, vitamins and energy after physical
exercise

75

reference: http://www.disabled
world.com/artman/publish/mangoes.shtml#ixzz2HSLC
cy9j

Gooseberries: They are also very high in vitamin


C and considerate moderate amounts of vitamins A and
B-complex.

Our store gave a customer a option in Rolled wafer corn, eat inside store or take home all
different way provide different advantage on its own such as take home cup are provide you easy
and fast way to brought product and for the foreign customer are easy for them to get our product
back to their home or event for some people buy our ice cream as a souvenir for their friend and
family .

Reference: http://www.tumblr.com/tagged/icecream
For special cone we use Rolled wafer instant its unique and delicious

76

For you that like to ate in our store the store provide a nice Thai atmosphere for you to touch, test
and fell in every minute of you meal.

77

Ice cream Flavor

78

4.1.2 Production Process


Our products choose best quality ingredients to make fruit flavors and Thai dessert
flavors from best centre place. For ice cream fruit flavors, we choose fresh fruits from Thai
market in Pathum Thani. We choose bua loy from Klong Sarn (Bangkok) - the title best bua
loy in Bangkok, and choose sticky rice with coconut milk from K. Panish (Bangkok) - well
known for a long time. Thai Market is the largest agriculture market of Thailand. It collected
source and distribution agriculture product for both domestic and international and also
provide utilities and facilities for customers. So, our customers can trust about our product
because we choose the best raw materials for you surely.
All of above, we will save our costs that we will deal with sellers, they will send the
raw materials every Friday to our shop(just only one time of week) because we want to use
the fresh things and our raw materials cannot keep it for long time. In addition, we can save
the money about transportation because seller must be to distribution to customers for sure.
We have Hazard analysis and critical control points (HACCP) is a systematic
preventive to food safety and pharmaceutical safety in production processes that can cause
the finished product to be unsafe, and designs measurements to reduce these risks to a safe
level. The HACCP system can be used at all stages of a food chain, from food production and
preparation processes including packaging, distribution, etc.

1:Conduct a
Hazard
analysis

2:Determine
the CCP

3:Establish
critical
limits

4:Establish 5:Establish the


systems to corrective action
for CCP
monitor
control of
the CCP

6:Establish
7:Establish document
procedures
action for procedures
for vertification and records

HACCP

have

seven principles

Principle 1: Conduct a hazard analysis.


Plans determine the food safety hazards and identify the preventive measures the plan
can apply to control these hazards.
Principle 2: Determine critical control points.
A critical control point (CCP) is a point, step, or procedure in a food manufacturing
process at which control can be applied and, as a result, a food safety hazard can be
prevented, eliminated, or reduced to an acceptable level.
Principle 3: Establish critical limits for each critical control point.
A critical limit is a criterion that separates acceptability from unacceptability.
79

Principle 4: Establish critical control point monitoring requirements.


Monitoring activities are necessary to ensure that the process is under control at each
critical control point.
Principle 5: Establish corrective actions.
Taken when monitoring indicates that a particular CCP is not under control.
Corrective action is any action to be taken when the results of monitoring at the CCP indicate
a loss of control.
Principle 6: Establish procedures for ensuring the HACCP system is working as
intended.
Verification is the application of methods, procedures, tests and other evaluations, in
addition to monitoring to determine compliance with the HACCP Plan.
Principle 7: Establish record keeping procedures.
Establish documentation concerning all procedures and records appropriate to these
principles and their application.
The basic steps in the manufacturing of ice cream are generally as follows:
1:Raw materials
2:mixing
3:Homogenization (130 bar, 70C)
4:Aging (4C)
5:Freezing
6:Hardening (-32C)
Our ice cream is made of various ingredients. We bought from a supplier, and added
late in the process. All other ingredients are mixed in the beginning of the process. Then the
mixture is heated to 60C before homogenization at 70C and 130 bar. The aging step at this
temperature lasts for 1224 hours. Then the ice cream mix is frozen to -5C. The ice cream is
quickly hard in a tunnel at -32C. The finished product is stored at least at -18C.

Mixing: first selected the ingredients following our formulation (we had calculation about
ingredients that how much we will use)and then blended together.
Homogenization: an essential step in the manufacturing process. It is usually done at
temperatures from 63-77C in a two stage homogenizer; the first stage operating at 2500 psi
and the second one at 500 psi. Homogenization helps in reducing the size of the fat globules
to 2 microns or less. It helps in preventing the fat separation during ageing, imparts smoother
texture to product, improves whipping ability, reduces ageing period and reduces the quantity
of stabilizer required.

80

aging: Ice cream mix is cooled to 0-4C immediately after homogenization and it is held at
this temperature for 3 to 4 hours in the aging tanks. Aging of the ice cream mix is not
required when sodium alginate is used as a stabilizer. Aging improves the body and texture of
the ice cream, increases melting resistance and improves maximum over run.
Freezing: After completing the aging process, the ice cream mix is subjected to freezing in a
batch freezer or continuous ice cream freezer. Generally colors and flavors are added to the
aged ice cream mix just before transferring the same in to the freezer or they can be added
directly in to the freezer. In the freezing chamber, the ice cream mix is quickly frozen while
being continuously agitated to incorporate air in a manner to produce and control the
formation of large number of small ice crystals which will provide smooth body and texture,
palatability and desired over run in the finished end product. When the ice cream is frozen to
the required consistency, it is transferred to the packages of desired sizes and immediately
placed in cold storage rooms.
During the cold storage process, freezing and hardening is completed. The
temperature of hardening is around -20C. The softy ice cream is usually drawn from the
freezer at around -7C. Nature of freezing is very important in freezing process. It is always
desirable to freeze the mix in a continuous freezer rather than in batch freezer as the former
accomplishes the task within a few seconds whereas the latter does it in 5-10 min.
Hardening: After the particulates have been added, the ice cream is packaged and is placed into
a blast freezer at -30 to -40 C where most of the remainder of the water is frozen. Below
about -25 C, ice cream is stable for indefinite periods without danger of ice crystal growth;
however, above this temperature, ice crystal growth is possible and the rate of crystal growth
is dependent upon the temperature of storage. This limits the shelf life of the ice cream.
Preparing:

Ingredients of Ice-cream
-4 cups Coconut milk (2cups coconut cream and 2 cups coconut milk)
-1 cup Sugar
2-3 spoons Corn flour
1/2 teaspoon Salt
In addictions, each of flavors have different steps to made ice cream (use different raw
materials, ingredients, and add both of them differently)

81

Ingredients of Rolled wafer

-1 egg
-1 egg white (do not use egg yolk)
-1/2 cup sugar
-2/3 cup wheat flour
-2 spoons melted butter
-1 spoon vanilla
-1/8 spoon salt
-2 spoons vegetable oil

1:Whisk 1chicken egg and 1 egg white together

82

2:Add sugar and whisk to combine around 1 minute

3:Add vanilla and salt

4:Divide wheat flour into three parts and gradually add wheat flour slowly until it depleted.

83

5:Add melted butter and stir the mixture. This step is finish about flour of rolled wafer

6:Apply the oil in machine and then lap the flour

7:Bake around 50-65 seconds (depend on each machine)

84

8:Put the wafer with wooden pin tightly

http://www.bloggang.com/mainblog.php?id=tastypastry&month=10-122009&group=10&gblog=20

85

4.1.3 Location
Milady is located on Asiatique the riverfront (night market by the Chao
Phraya River) , Charoenkrung District. Boasting an assortment of gastronomical delights and
serving Thai, Chinese, Japanese, Italian , seafood and ice cream dishes in Town Square and
Riverfront Districts which bring you to the comfortable and relaxed atmosphere at our
riverfront promenade. It is on the way to Charoenkrung District and it is very easy to see.

86

Environment around Milady ice cream shop

http://www.bangkok.com/shopping-mall/asiatique.htm

http://www.thaitravelfood.com/asiatique

87

4.1.4 Facility layout


Refrigerator

Back Door

8 Meter
Batch Freezer

Equipment table

Cleaning
Equipment

Kitchen
Equipment

Ventilators
Factory

Washbasin

Air condition (stick wall)

Menu broad (stick wall)


Door

Equipment table
Washbasin

Table

Door

8 Meter

Air condition (stick wall)

Employee chair

Ice cream Display Freezer

Cashier

Notebook

Machine

table

Table
Chair
Table
Table
Table
Main Door
88

Milady ice cream shop

89

4.1.5 Machine/tools/equipment

Investment Equipment

1) Operations equipment
Batch Freezer

Source: http://www.biggelato.com/batch_freezer
Brand: Big Gelato
Model: Batch Freezer B10A
Information:
Capacity of freezing cylinder : 6 litter , 10 litter
Manufacturing time : 7-10 minutes per batch
220 V /1 / 50 Hz or 220v /1/ 60Hz
Width : 450 mm Depth : 895 mm Height : 1400 mm
Cooling by water or air
Net Weight : 180 kg
Refrigerant : R404A
Expansion valve : Made by Danfross of Denmark
Dasher speed from 150 rpm to 300 rpm adjustable
Made in: USA or France
Price: 320,000 Baht

90

Refrigerator

Source: http://www.sripiboon.com/product-th-795620-591468- ,+ +MIRAGE++


+FZ+189G++6.4++( ).html
Brand: MIRAGE
Model: FZ 189G
Information:
Fix the cool Automatic
Save energy
Size 813x 603x823 mm
Weight 43 kg
Made in: Japan
Price: 11,300 Baht
Cone maker

Source:http://solyn.en.alibaba.com/product/623778710213351848/Small_Waffle_cone_mak
er_machine.html
Brand: 2 plate cone baker
Model: ZU-2
Information:
2 plate cone baker
Size 500X380X300 MM
Volts 220-240V
Hp: 2 KW
91

Made in: Japan


Price: 11,000 Baht
Soup Spoon

Source:
http://pyhouseware2010.weloveshopping.com/store/product/view/Soup_Spoon_8.2519369230-en.html
Brand: Soup Spoon 8.25
Model: MWSP2698
Information: Soup Spoon
Made in: Thailand
Price: 20Baht
Cooking cap

Source: http://www.jjthaibarsupply.com/store/product/view/ -22877750th.html


Brand: No brand
Model: 727
Information: Cooking hat
Made in: Thailand
Price: 27 Baht

92

Scissors

Source: http://www.thaioffice.co.th/price/price_.php?gr_temp=80653398&gr_lek=001262
Brand: Chang
Model: OFE0380
Information: This Scissors brand is brand that provide high quality, easy to use for cute
anything
Made in: Thailand
Price: 32 Baht
Electric stove

Source: http://market.onlineoops.com/231258
Brand: AJ
Model: IN-005
Information:
Use by electricity
Have order for steamed, boiled, warm, grill, puff and etc
2,000 volts
Made in: Thailand
Price: 1,100 Baht

93

Table napkins

Source: http://www.jjthaibarsupply.com/store/product/view/_12x12__-22885838th.html
Brand:
Model: 1816 Table napkins
Information:
Use for clean dirty things
1 dozen per pack
Size 12 x 12
Made in: Thailand
Price: 180 Baht

Pot

Source:http://www.kitchenwaremarket.com/oscommerce/catalog/product_reviews_info.php?
products_id=22&reviews_id=4&osCsid=1fcd688d15ac8421fc54c2b1e2250200
Brand: ZEBRA
Model: 6-SET
Information:
6 pieces per set
94

Size 18,20,22,24,26,28
Make with Stainless steel
Made in: Thailand
Price: 3,849 Baht
Bin

Source: http://www.dealfish.co.th/product-581828/
Brand: Dealfish
Model: 77litter trashcan
Information:
Size 46*46*67 cm
No wheel ,cover with the lid and a smooth swing
Use for leave garbage
Made in: Thailand
Price: 590 Baht
Jug

Source: http://www.jjthaibarsupply.com/store/product/view/ _1.3__IS_130023005119-th.html


Model: 1395
Price: 120 Baht
Made in: Thailand
95

Information: use for keep juice or other drinks


Dustpan

Source:http://www.trendyday.com/Product/0000667/ -NCL-NCL?Paths=946
Brand: NCL
Code: 0000667
Information: Plastic dustpan
Made in: Thailand
Price: 39 Baht
Sink

Source: http://www.boonthavorn.com/kitchen/product-detail.php?id=80270&PCODE=K
Brand: Diamond
Model: DM 080 SG
Information: Use for watch plate
Made in: Thailand
Price: 5,800 Baht

96

Faucet

Source: http://www.boonthavorn.com/kitchen/product-detail.php?id=80270&PCODE=K3
Brand: Rassland
Model: M809A CROSS
Information: This product is Faucet
Made in: Thailand
Price: 300 Baht
Strainer

Source:http://www.bkwater.com/shop/index.php?route=product%2Fproduct&path=60_68&p
roduct_id=103
Brand: PURE
Model: CPB02-UV
Information: This product is strainer, produce pure water, 32.0 x 42.0 x 21.5 cm, insurance
for 5 year
Made in: Thailand
Price: 13,950 Baht

97

Apron

Source:http://www.jjthaibarsupply.com/store/product/view/ _
_03_NIXW-22878496-th.html
Brand: No brand
Model: 03-NIXW
Information: This product is apron, use to protect from dirty of food
Made in: Thailand
Price: 95 Baht
Knife

Source: http://www.365bestprice.com/product-th-693378-3309499-
+(Paring+Knife)+11+cm+++DICK.html
Brand: DICK
Model: Paring Knife
Information: Size 11cm (4 1/2)
Made in: Germany
Price: 259 Baht

98

Blender

Source: http://www.lazada.co.th/Philips-HR201170-47781.html
Brand: Philips
Model: HR2011/70
Information:
1.5 litters capacity
350 watts
Made in: China
Price: 1,390 Baht

Vegetable box

Source:http://pyhouseware2010.weloveshopping.com/store/product/view/
_2.4_ _-19683726-th.html
Brand: Fresh
Code: FCN259
Information: Box for keep fresh vegetables, size 16.5x 22.4x 8.9 cm, can put for 2.4 litters
Made in: Thailand
Price: 65 Baht

99

Kitchen counters cabinet

Source:http://www.furnituretohome.com/product/201741/ .html
Brand: CUSIO
Code: KC-CT-C-007
Information: Kitchen counters cabinet, size 1.8m
Made in: Thailand
Price: 9,250 Baht
Broom

Source:
Brand: No brand
Model: PVC
Information: Use for clean the floor, strong product
Made in: Thailand
Price: 18 Baht
Mop

100

Source: http://www.plazathai.com/show-282820.html
Brand: Magic mop
Model: Easy mop 360 degree
Information:
Use for clean the floor
Perfect Mop and Bucket Combo... Microfiber special instersecting strands that can be
used wet or dry
Amount of wetness/dryness is completely adjustable
Use on any hard surface with water or your favorite cleaning solution without
scratching
Foot Pump controls speed of spin on the spin bucket
Super force-saving, time-saving, more power efficient
Made in: India
Price: 730 Baht

101

2) Administration Equipment
Air condition

Source: http://www.sumjob.com/aircon/
Brand: LG
Model: S13-SBB6M
Information: Reliable air conditioner, H1N1 filter, Anti-BAC filter & Triple filter
Made in: Thailand
Price: 15,900 Baht
Loudspeaker

Source: http://www.yopi.co.th/prd_1940205
Brand: Creative Inspire
Model: M5300 (%.1 System)
Information: Speaker, Specification:, - Satellite Speakers n/a, - Speaker Power 6 Watts RMS
(5 channel) and 17 Watts RMS subwoofer
Made in: China
Price: 3,490 Baht

102

Telephone

Source: http://www.benzelectrical.com/product.detail_943922_th_4893929
Brand: Panasonic
Model: KX-TG3600BX
Information:
Have 7 ringtones
Speaker Phone
Use by Battery
Speed Dial 10 Number
Made in: Japan
Price: 970 Baht
Note book

Source: http://www.notebookfocus.com/notebook-spec/1625/Apple_MacBook_Air/
Brand: Apple
Model: Apple MacBook Air
Information:
CPU - Intel Core i5-2557M (1.70GHz Turbo Boost up to 2.70GHz) 3MB L3 Cache
GPU - Intel HD Graphics 3000 (Onboard)
Chipset
Mobile Intel HM65 Express Chipset
4 GB DDR3
Hard dice 128GB SSD [Solid State Drive]
Made in: USA
Price: 42,900 Baht
103

Ice cream display freezer

Source: http://www.refrigeration-freezers.com/ri-fridges/scoop-ice-cream-display/fenicerange/C566DA57-E437-6E98-4140F829FC56AF99
Brand: FENICE RANGE
Model: FENICE 118
Information:
Fully Automatic Operation
Electronically Controlled
Interior Light
Accepts 5 Litre Napoli Pans (Not Supplied)
High Storage Capacity (Understorage) NB Fenice 80 has No Understorage
Fitted Castors
Scoop Wash Needs Water & Waste Connection (optional part)
Adjustable Temperature
132x70x116 cm
Made in: Italy
Price: 82,925 Baht
Ice cream dipper

Source: http://www.plazathai.com/show-218146.html
Brand: Ice cream dipper
Model:
104

Information:
Ability to Defrosting Fluid
Have size 18,20,24
Size 20 can scoop ice-cream for 70g
Made in: Thailand
Price: 300 Baht
Ice cream tray

Source: http://www.chamangcatering.in.th/products
Brand: Chamang
Model: No model
Information:
Use for put ice-cream
Size 26 x 16 and deep 10 cm
Can put ice-cream for 2 kg
Made in: Made in Thailand
Price: 350 Baht
Vacuum cleaner

Source: http://tvdirect.tarad.com/product-th-0-3138884-Dirt+Bullet+
.html
Brand: Dirt Bullet
Model: 2 in 1
Information:
Use for clean the floor or the room
105

800 watt

Easy to use and light to carry

Clean floors, rugs, curtains, carpets and cars

Use blow function to clear leaves or a pump

Transforms into a special pet brush

Made in: America


Price: 1,990 Baht
Set table and chair

Source:http://www.nanagarden.com/ - -154553-4.html
Brand: Suwann
Model: 154553
Information:
Make by wood
Table high 70cm, width 70cm from the center
Chair high 50cm,width 30cm form center
Use for seating and place to eat
Made in: Thailand
Price: 2,500 Baht

Water glass

106

Source: http://www.kaew9.com/catalog.php?idp=40
Brand: Kaewpoollung
Code: No.40
Information: Glass for drink water
Made in: Thailand
Price: 14 Baht

Washbasin

Brand: AMERICAN STANDARD


Model: NEWTON
Code: TF-0933-WT
Information: use for wash hand
Price: 655 Baht

Staff T-shirt

107

Source: http://www.aptshirt.com/store/product/view/ _TK__S__32__23_


-22295581-th.html
Brand: No Brand
Model: polo05
Information: T-shirt for employee
Made in: Thailand
Price: 100 Baht

Cashier Machine

Source: http://www.calculatorthailand.com/productinfo2.php?id=484
Brand: Casio
Model: SE-C2000
Information: The SE-S2000 is a simple yet powerful cash register. It is designed to be easy
to use, with drop loading receipt paper, a clear 2-line, backlit LCD display and help function
for explaining common tasks.
Made in: Japan
Price: 15,200 Baht
Staff Cap

Source: http://www.xn--22cdk3e3b4be5dbp1ug.com/ /
Brand: No Brand
Model: No model
108

Information: Hat
Made in: Thailand
Price: 35Baht
Apron

Source:http://www.jjthaibarsupply.com/store/product/view/ __2_
_03_HA2B-22882157-th.html
Brand: No brand
Model: 03-HA2B
Information: This is an apron, use for protect from dirty, 2 pieces per set
Made in: Thailand
Price: 170 Baht

4.1.6 Logistic Management


According to Council of Logistics Management (2004), Logistic management is all of
process which involve with planning, operating and controlling of the organization. Moreover,
it is managing the information and financing transaction. In order to movement, storage,
warehousing, and distribution all of raw materials and the services by the most efficiency and
the most effectiveness. Especially, all of them concern with the needs and the wants of
customers too. Besides, the Logistics Management is the part of Supply chain Management.
According to Utakri Nattavee(2009), Logistics is the part of the Supply Chain
Management. It includes with the operating, the flow controlling, inventory, the efficiency
and effectiveness services and the information technology from the source of raw materials to
the final customers for respond the customers needs.
www.nesdb.co.th
http://202.44.34.134/teacher/nattavee/
Our transportation process
Our products choose best quality ingredients to make fruit flavors and Thai dessert
flavors from best centre place. For ice cream fruit flavors, we choose fresh fruits from Thai
market in Pathum Thani. We choose bualoi from Klong Sarn (Bangkok) - the title best bualoi
in Bangkok, and choose sticky rice with coconut milk from K. Panish (Bangkok) - well
known for a long time. Thai Market is the largest agriculture market of Thailand. It collected
source and distribution agriculture product for both domestic and international and also
109

provide utilities and facilities for customers. So, our customers can trust about our product
because we choose the best raw materials for you surely. All of raw material we
transportation by Tuk-Tuk to our factory. After that we produce product day by day and sell
our product to customers.
The importance of channels of distribution
1) There are hundreds of thousands of marketing intermediaries whose job it is to help move
goods from the raw-material state to producers and then on to consumers.
1.1. Marketing intermediaries are organization that assists in moving goods and services from
producer to industrial and consumer users.
They are organizations (formerly called "middlemen") in the middle of a series of
organizations that join together to help distribute goods.
A channel of distribution is the whole series of marketing intermediaries who join
together to transport and store goods in their path from producers to consumers.
A wholesaler is a marketing intermediary that sells to other organizations.
A retailer is an organization that sells to ultimate consumers.
1.2 Channels of distribution enhance communication flows and the flow of money and title to
goods.
1.3 The latest trend is to try to eliminate wholesalers and the need for retail stores by selling
over the Internet.

2) Why marketing need intermediaries


2.1 Manufacturers dont always need marketing intermediaries to sell their goods to
consumer and industrial markets.
2.2 Intermediaries perform certain functions better than most manufacturers. These functions
include transportation, storage, selling, advertising, and relationship building.
2.3 Companies often outsource distribution to others.
2.4 Brokers are marketing intermediaries who bring buyers and sellers together and assist in
negotiating an exchange, but do not take title to the goods.

3) How intermediaries created exchange efficiency


3.1 Intermediaries create exchange efficiency by decreasing the number of contacts needed to
establish marketing exchanges.
3.2 Not only are intermediaries more efficient, but they are more effective than manufacturers.
3.3 Intermediaries were often better at performing their functions than a manufacturer or
consumer could be.
3.4 Recently, technology has made it possible for manufacturers to reach consumers much
more efficiently.
Some manufacturers reach consumers directly on the Internet.
Retailers are now so closely linked with manufacturers that they can get delivery
several times a day.
3.5 Wholesalers are not yet obsolete, but must change their functions to remain viable.
110

4) The value versus the cost of intermediaries


4.1 Some people think that if we could get rid of intermediaries, we could greatly reduce the
cost of the things we buy.
4.2 The text uses the example of Fiberfil to illustrate how marketing intermediaries facilitate
the movement of goods.
4.3 Values discussed include: the value of not driving to Michigan to buy a box of cereal, the
value of saving time, and effort by not having to drive to a wholesalers on the outskirts of
town
http://faculty.valenciacollege.edu/srusso/chapter15.htm

111

Therefore, Milady ice cream transportation processes by Tuk-Tuk from Thai market to our
company following:
The transportation raw materials from source to firm

The source
of raw
materials

Tuk-Tuk

The Firm

Our
product

112

4.1.7 Investment cost


1. Pre-operating cost
The internet installing
TOT leased line internet
Premium Plus Package is suitable for the business which is quite connection with
customer on social network. The setting fee is 4,000 Baht and the requested for service is
1,000 Baht.
http://www.totisp.net
The telephone installing
The telephone setting fee (not include with VAT) 3,350/ telephone No.
The juristic person should prepare as following:
1. The copy of the certification of the juristic person registration
2. The copy of ID card of the person who is the authority of the juristic person.
3. All of the documents must have the seal of the juristic person.
http://www.tot.co.th
http://www.toteservice.com/telephone_applications/solution_newline

The total pre- investment cost


pre-investment cost
The internet installing
The telephone installing
Total (Baht)

Amount(Baht)
5,000
3,350
8,350

113

2. Investment cost
2.1 The decoration price
Milady ice cream shop will decorate the shop as Thai design. Milady ice cream will decorate
as same as standard ice cream shop. So from looking for another ice cream shop, we think
that our shop will have the decoration price 89,000 bath.
Source: http://www.thaifranchisecenter.com/directory/detail_thai.php?fcID=f000000692

2.2 Operations equipment


No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21

Description
Batch Freezer
Refrigerator
Cone maker
Soup Spoon
Cooking cap
Scissors
Electric stove
Table napkins
Pot
Bin
Jug
Dustpan
Sink
Strainer
Apron(factory)
Knife
Blender
Vegetable box
Kitchen counters
cabinet
Broom
Mop
Total (Baht)

Amount

Price/unit

Total

life year

1
1
1
5
3
3
3
1dozen
1set
2
4
2
1
1
3
3
1
10
2

320,000
11,300
11,000
20
27
32
1,100
180
3,849
590
120
39
5,800
13,950
95
259
1,390
65
9,250

320,000
11,300
11,000
100
81
96
3,300
180
3,849
1,180
480
78
5,800
13,950
285
777
1,390
650
18,500

5
5
5
5
1
2
5
5
10
5
2
2
10
5
1
5
5
10
5

2
1

18
730

36
730
393,762

1
5

114

2.3 Administration Equipment


No.

Description

Amount

1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.

Air condition
Loudspeaker
Telephone
Note book
Ice cream display freezer
Ice cream dipper
Ice cream tray
Vacuum cleaner
Set table and chair
Water glass
Washbasin
Staff T-shirt
Cashier Machine

14.
15.

Staff Cap(shop)
Apron(shop)
Total (Baht)

Price/unit

Total

Life year

2
1set
1
1
1
3
40
1
5
100
1
12
1

15,900
3,490
970
42,900
82,925
300
350
1,990
2,500
14
655
100
15,200

31,800
3,490
970
42,900
82,925
900
14,000
1,990
12,500
1400
655
1200
15,200

10
5
10
5
10
5
5
10
10
2
10
2
10

8
2 pack

35
170

280
340
210,550

2
2

Total investment cost


Description

No.
1
2
3

Price/unit

The decoration price


Operation equipment
Administration Equipment
Total investment cost (Baht)

89,000
393,762
210,550
693,312

3. Depreciation of fix assets


3.1 Depreciation per year
Year 1

Operation
equipments

Amount

Life
time

Batch Freezer
Refrigerator
Cone maker
Soup Spoon
Cooking cap

320,000
11,300
11,000
100
81

10
5
5
5
1

Operating cost
Less Depreciation
time
9
4
4
4
0

32,000
2,260
2,200
20
81

Accumulate
Depreciation
32,000
2,260
2,200
20
81

Less value

288,000
9,040
8,800
80
0
115

96
3,300
180
3,849
1,180
480
78
5,800
13,950
285
777
1,390
650
18,500

2
5
5
10
5
2
2
10
5
1
5
5
10
5

1
4
4
9
4
1
1
9
4
0
4
4
9
4

48
660
36
384.9
236
240
39
580
2,790
285
155.4
278
65
3,700

48
660
36
384.9
236
240
39
580
2,790
285
155.4
278
65
3,700

48
2,640
144
3,464.1
944
240
39
5,220
11,160
0
621.6
1,112
585
14,800

36
730
393,762

1
5

0
4

36
146
46,240.3

36
146
46,240.3

0
584
347,521.7

Administration
equipments

Amount

Life
time

Air condition
Loudspeaker
Telephone
Note book
Ice cream
display freezer
Ice cream
dipper
Ice cream tray
Vacuum cleaner
Set table and
chair
Water glass
Washbasin
Staff T-shirt
Cashier
Machine
Staff Cap(shop)
Apron(shop)
Total (Baht)

31,800
3,490
970
42,900
82,925

10
5
10
5
10

9
4
9
4
9

3,180
698
97
8,580
8,292.5

3,180
698
97
8,580
8,292.5

28,620
2,792
873
34,320
74,632.5

900

180

180

720

8,400
1,990
12,500

5
10
10

4
9
9

1,680
199
1,250

1,680
199
1,250

6,720
1,791
11,250

1400
655
1200
15,200

2
10
2
10

1
9
1
9

700
65.5
600
1,520

700
65.5
600
1,520

700
589.5
600
13,680

280
340
204,950

2
2

1
1

140
170
27,352

140
170
27,352

140
170
177,598

Scissors
Electric stove
Table napkins
Pot
Bin
Jug
Dustpan
Sink
Strainer
Apron(factory)
Knife
Blender
Vegetable box
Kitchen
counters cabinet
Broom
Mop
Total (Baht)

Administration cost
Less Depreciation
time

Accumulate
Depreciation

Less value

116

Total depreciation of fix assets


Description

No.

Depreciation

Operating cost

1
2

Accumulate
Depreciation
46,240.3
27,352
73,592.3

46,240.3
27,352
73,592.3

Administration cost
Total depreciation of fix assets (Baht)

Year 2

Operation
equipments

Amount

288,000
Batch Freezer
9,040
Refrigerator
8,800
Cone maker
80
Soup Spoon
0
Cooking cap
48
Scissors
2,640
Electric stove
144
Table napkins
3,464.1
Pot
944
Bin
240
Jug
39
Dustpan
5,220
Sink
11,160
Strainer
0
Apron(factory)
621.6
Knife
1,112
Blender
585
Vegetable box
14,800
Kitchen
counters cabinet
0
Broom
584
Mop
Total (Baht)
347,521.7

Administration
equipments
Air condition
Loudspeaker

Amount

28,620
2,792

Operating cost
Life Less Depreciation
time time

Accumulate
Depreciation

Less value

9
4
4
4
0
1
4
4
9
4
1
1
9
4
0
4
4
9
4

8
3
3
3
0
0
3
3
8
3
0
0
8
3
0
3
3
8
3

32,000
2,260
2,200
20
0
48
660
36
384.9
236
240
39
580
2,790
0
155.4
278
65
3,700

64,000
4,520
4,400
40
0
96
1,320
72
769.8
472
480
78
1,160
5,580
0
310.8
556
130
7,400

256,000
6,780
6,600
60
0
0
1,980
108
3,079.2
708
0
0
4,640
8,370
0
466.2
834
520
11,100

0
4

0
3

0
146
45,838.3

0
292
91,676.6

0
438
301,683.4

Administration cost
Life Less Depreciation
time time
9
4

8
3

3,180
698

Accumulate
Depreciation
6,360
1,396

Less value

25,440
2,094
117

Telephone
Note book
Ice cream
display freezer
Ice cream
dipper
Ice cream tray
Vacuum cleaner
Set table and
chair
Water glass
Washbasin
Staff T-shirt
Cashier
Machine
Staff Cap(shop)
Apron(shop)
Total (Baht)

873
34,320
74,632.5

9
4
9

8
3
8

97
8,580
8,292.5

194
17,160
16,585

776
25,740
66,340

720

180

360

540

6,720
1,791
11,250

4
9
9

3
8
8

1,680
199
1,250

3,360
398
2,500

5,040
1,592
10,000

700
589.5
600
13,680

1
9
1
9

0
8
0
8

700
65.5
600
1,520

1,400
131
1,200
3,040

0
524
0
12,160

140
170
177,598

1
1

0
0

140
170
27,352

280
340
54,704

0
0
150,246

Total depreciation of fix assets


Description

No.

Depreciation

Operating cost

1
2

45,838.3
27,352
73,190.3

Administration cost
Total depreciation of fix assets (Baht)

Accumulate
Depreciation
91,676.6
54,704
146,380.6

Year 3

Operation
equipments
Batch Freezer
Refrigerator
Cone maker
Soup Spoon
Cooking cap
Scissors
Electric stove
Table napkins
Pot
Bin
Jug

Amount

256,000
6,780
6,600
60
0
0
1,980
108
3,079.2
708
0

Life
time
8
3
3
3
0
0
3
3
8
3
0

Operating cost
Less Depreciation
time
7
2
2
2
0
0
2
2
7
2
0

32,000
2,260
2,200
20
0
0
660
36
384.9
236
0

Accumulate
Depreciation
96,000
6,780
6,600
60
0
0
1,980
108
1,154.7
708
0

Less value

224,000
4,520
4,400
40
0
0
1,320
72
2,694.3
472
0
118

0
Dustpan
4,640
Sink
8,370
Strainer
0
Apron(factory)
466.2
Knife
834
Blender
520
Vegetable box
11,100
Kitchen
counters cabinet
0
Broom
438
Mop
Total (Baht)
301,683.4

0
8
3
0
3
3
8
3

0
7
2
0
2
2
7
2

0
580
2,790
0
155.4
278
65
3,700

0
1,740
8,370
0
466.2
834
195
11,100

0
4,060
5,580
0
310.8
556
455
7,400

0
3

0
2

0
146
45,511.3

0
438
136533.9

0
292
256172.1

Administration cost
Life Less Depreciation
time time

Administration
equipments

Amount

Accumulate
Depreciation

Less value

Air condition
Loudspeaker
Telephone
Note book
Ice cream
display freezer
Ice cream
dipper
Ice cream tray
Vacuum cleaner
Set table and
chair
Water glass
Washbasin
Staff T-shirt
Cashier
Machine
Staff Cap(shop)
Apron(shop)
Total (Baht)

25,440
2,094
776
25,740
66,340

8
3
8
3
8

7
2
7
2
7

3,180
698
97
8,580
8,292.5

9,540
2,094
291
25,740
24,877.5

22,260
1,396
679
17,160
58,047.5

540

180

540

360

5,040
1,592
10,000

3
8
8

2
7
7

1,680
199
1,250

5,040
597
3,750

3,360
1,393
8,750

0
524
0
12,160

0
8
0
8

0
7
0
7

0
65.5
0
1,520

0
196.5
0
4,560

0
458.5
0
10,640

0
0
150,246

0
0

0
0

0
0
25,742

0
0
77,226

0
0
124,504

Total depreciation of fix assets


Description

No.
1
2

Operating cost

Administration cost
Total depreciation of fix assets (Baht)

Depreciation

45,511.3
25,742
71,253.3

Accumulate
Depreciation
136533.9
77,226
213,759.9
119

Year 4

Operation
equipments

Amount

224,000
Batch Freezer
4,520
Refrigerator
4,400
Cone maker
40
Soup Spoon
0
Cooking cap
0
Scissors
1,320
Electric stove
72
Table napkins
2,694.3
Pot
472
Bin
0
Jug
0
Dustpan
4,060
Sink
5,580
Strainer
0
Apron(factory)
310.8
Knife
556
Blender
455
Vegetable box
7,400
Kitchen
counters cabinet
0
Broom
292
Mop
Total (Baht)
256,172.1

Operating cost
Life Less Depreciation
time time

Accumulate
Depreciation

Less value

7
2
2
2
0
0
2
2
7
2
0
0
7
2
0
2
2
7
2

6
1
1
1
0
0
1
1
6
1
0
0
6
1
0
1
1
6
1

32,000
2,260
2,200
20
0
0
660
36
384.9
236
0
0
580
2,790
0
155.4
278
65
3,700

128,000
9,040
8,800
80
0
0
2,640
144
1,539.6
944
0
0
2,320
11,160
0
621.6
1,112
260
14,800

192,000
2,260
2,200
20
0
0
660
36
2,309.4
236
0
0
3,480
2,790
0
155.4
278
390
3,700

0
2

0
1

0
146
45,511.3

0
584
182,045.2

0
146
210,660.8

Administration cost
Life Less Depreciation
time time

Administration
equipments

Amount

Accumulate
Depreciation

Less value

Air condition
Loudspeaker
Telephone
Note book
Ice cream
display freezer
Ice cream
dipper
Ice cream tray
Vacuum cleaner
Set table and
chair
Water glass

22,260
1,396
679
17,160
58,047.5

7
2
7
2
7

6
1
6
1
6

3,180
698
97
8,580
8,292.5

12,720
2,792
388
34,320
33,170

19,080
698
582
8,580
49,755

360

180

720

180

3,360
1,393
8,750

2
7
7

1
6
6

1,680
199
1,250

6,720
796
5,000

1,680
1,194
7,500

0
120

Washbasin
Staff T-shirt
Cashier
Machine
Staff Cap(shop)
Apron(shop)
Total (Baht)

458.5
0
10,640

7
0
7

6
0
6

65.5
0
1,520

262
6,080

393
0
9,120

0
0
124504

0
0

0
0

0
0
25,742

0
0
102,968

0
0
98,762

Total depreciation of fix assets


Description

No.

Depreciation

Operating cost

1
2

45,511.3
25,742
71,253.3

Administration cost
Total depreciation of fix assets (Baht)

Accumulate
Depreciation
182,045.2
102,968
285,013.2

Year 5

Operation
equipments

Amount

192,000
Batch Freezer
2,260
Refrigerator
2,200
Cone maker
20
Soup Spoon
0
Cooking cap
0
Scissors
660
Electric stove
36
Table napkins
2,309.4
Pot
236
Bin
0
Jug
0
Dustpan
3,480
Sink
2,790
Strainer
0
Apron(factory)
155.4
Knife
278
Blender
390
Vegetable box
3,700
Kitchen
counters cabinet
0
Broom
146
Mop
Total (Baht)
210,660.8

Operating cost
Life Less Depreciation
time time

Accumulate
Depreciation

Less value

6
1
1
1
0
0
1
1
6
1
0
0
6
1
0
1
1
6
1

5
0
0
0
0
0
0
0
5
0
0
0
5
0
0
0
0
5
0

32,000
2,260
2,200
20
0
0
660
36
384.9
236
0
0
580
2,790
0
155.4
278
65
3,700

160,000
11,300
11,000
100
0
0
3,300
180
1,924.5
1,180
0
0
2,900
13,950
0
777
1,390
325
18,500

160,000
0
0
0
0
0
0
0
1,924.5
0
0
0
2,900
0
0
0
0
325
0

0
1

0
0

0
146
45,511.3

0
730
227,556.5

0
0
165,149.5
121

Administration cost
Less Depreciation
time

Administration
equipments

Amount

Life
time

Accumulate
Depreciation

Less value

Air condition
Loudspeaker
Telephone
Note book
Ice cream
display freezer
Ice cream
dipper
Ice cream tray
Vacuum cleaner
Set table and
chair
Water glass
Washbasin
Staff T-shirt
Cashier
Machine
Staff Cap(shop)
Apron(shop)
Total (Baht)

19,080
698
582
8,580
49,755

6
1
6
1
6

5
0
5
0
5

3,180
698
97
8,580
8,292.5

15,900
3,490
485
42,900
41,462.5

15,900
0
485
0
41,462.5

180

180

900

1,680
1,194
7,500

1
6
6

0
5
5

1,680
199
1,250

8,400
995
6,250

0
995
6,250

0
393
0
9,120

0
6
0
6

0
5
0
5

0
65.5
0
1,520

0
327.5
0
7,600

0
327.5
0
7,600

0
0
98,762

0
0

0
0

0
0
25,742

0
0
128,710

0
0
73,020

Total depreciation of fix assets


Description

No.
1
2

Operating cost

Administration cost
Total depreciation of fix assets (Baht)

Depreciation

45,511.3
25,742
71,253.3

Accumulate
Depreciation
227,556.5
128,710
356,266.5

122

3.2 Depreciation per months


Year 1

Operation
equipment
Batch Freezer
Refrigerator
Cone maker
Soup Spoon
Cooking cap
Scissors
Electric stove
Table napkins
Pot
Bin
Jug
Dustpan
Sink
Strainer
Apron(factory)
Knife
Blender
Vegetable box
Kitchen counters
cabinet
Broom
Mop
Total (Baht)

Amount

Operating Cost
May
Jun

Jan

Feb

Mar

Apr

320,000
11,300
11,000
100
81
96
3,300
180
3,849
1,180
480
78
5,800
13,950
285
777
1,390
650
18,500

2,666.67
188.33
183.33
1.67
6.75
4
55
3
32.08
19.67
20
3.25
48.33
232.5
23.75
12.95
23.17
5.42
308.33

2,666.67
188.33
183.33
1.67
6.75
4
55
3
32.08
19.67
20
3.25
48.33
232.5
23.75
12.95
23.17
5.42
308.33

2,666.67
188.33
183.33
1.67
6.75
4
55
3
32.08
19.67
20
3.25
48.33
232.5
23.75
12.95
23.17
5.42
308.33

2,666.67
188.33
183.33
1.67
6.75
4
55
3
32.08
19.67
20
3.25
48.33
232.5
23.75
12.95
23.17
5.42
308.33

2,666.67
188.33
183.33
1.67
6.75
4
55
3
32.08
19.67
20
3.25
48.33
232.5
23.75
12.95
23.17
5.42
308.33

36
730
393,762

3
12.17
3,853.37

3
12.17
3,853.37

3
12.17
3,853.37

3
12.17
3,853.37

3
12.17
3,853.37

Jul

Aug

Sep

Oct

Nov

Dec

Total

2,666.67
188.33
183.33
1.67
6.75
4
55
3
32.08
19.67
20
3.25
48.33
232.5
23.75
12.95
23.17
5.42
308.33

2,666.67
188.33
183.33
1.67
6.75
4
55
3
32.08
19.67
20
3.25
48.33
232.5
23.75
12.95
23.17
5.42
308.33

2,666.67
188.33
183.33
1.67
6.75
4
55
3
32.08
19.67
20
3.25
48.33
232.5
23.75
12.95
23.17
5.42
308.33

2,666.67
188.33
183.33
1.67
6.75
4
55
3
32.08
19.67
20
3.25
48.33
232.5
23.75
12.95
23.17
5.42
308.33

2,666.67
188.33
183.33
1.67
6.75
4
55
3
32.08
19.67
20
3.25
48.33
232.5
23.75
12.95
23.17
5.42
308.33

2,666.67
188.33
183.33
1.67
6.75
4
55
3
32.08
19.67
20
3.25
48.33
232.5
23.75
12.95
23.17
5.42
308.33

2,666.67
188.33
183.33
1.67
6.75
4
55
3
32.08
19.67
20
3.25
48.33
232.5
23.75
12.95
23.17
5.42
308.33

32,000
2,260
2,200
20
81
48
660
36
384.9
236
240
39
580
2,790
285
155.4
278
65
3,700

3
12.17
3,853.37

3
12.17
3,853.37

3
12.17
3,853.37

3
12.17
3,853.37

3
12.17
3,853.37

3
12.17
3,853.37

3
12.17
3,853.37

36
146
46,094.3

123

Operation
equipment
Air condition
Loudspeaker
Telephone
Note book
Ice cream display
freezer
Ice cream dipper
Ice cream tray
Vacuum cleaner
Set table and chair
Water glass
Washbasin
Staff T-shirt
Cashier Machine
Staff Cap(shop)
Apron(shop)
Total (Baht)

Amount

Administration Cost
May
Jun

Jan

Feb

Mar

Apr

31,800
3,490
970
42,900
82,925

265
58.17
8.08
715
691.04

265
58.17
8.08
715
691.04

265
58.17
8.08
715
691.04

265
58.17
8.08
715
691.04

265
58.17
8.08
715
691.04

900
8,400
1,990
12,500
1400
655
1200
15,200
280
340
204,950

15
140
16.58
104.17
58.33
5.46
50
126.67
11.67
14.17
2,279.34

15
140
16.58
104.17
58.33
5.46
50
126.67
11.67
14.17
2,279.34

15
140
16.58
104.17
58.33
5.46
50
126.67
11.67
14.17
2,279.34

15
140
16.58
104.17
58.33
5.46
50
126.67
11.67
14.17
2,279.34

15
140
16.58
104.17
58.33
5.46
50
126.67
11.67
14.17
2,279.34

Jul

Aug

Sep

Oct

Nov

Dec

Total

265
58.17
8.08
715
691.04

265
58.17
8.08
715
691.04

265
58.17
8.08
715
691.04

265
58.17
8.08
715
691.04

265
58.17
8.08
715
691.04

265
58.17
8.08
715
691.04

265
58.17
8.08
715
691.04

3,180
698
97
8,580
8,292.5

15
140
16.58
104.17
58.33
5.46
50
126.67
11.67
14.17
2,279.34

15
140
16.58
104.17
58.33
5.46
50
126.67
11.67
14.17
2,279.34

15
140
16.58
104.17
58.33
5.46
50
126.67
11.67
14.17
2,279.34

15
140
16.58
104.17
58.33
5.46
50
126.67
11.67
14.17
2,279.34

15
140
16.58
104.17
58.33
5.46
50
126.67
11.67
14.17
2,279.34

15
140
16.58
104.17
58.33
5.46
50
126.67
11.67
14.17
2,279.34

15
140
16.58
104.17
58.33
5.46
50
126.67
11.67
14.17
2,279.34

180
1,680
199
1,250
700
65.5
600
1,520
140
170
27,352

124

Year 2

Operation
equipment
Batch Freezer
Refrigerator
Cone maker
Soup Spoon
Cooking cap
Scissors
Electric stove
Table napkins
Pot
Bin
Jug
Dustpan
Sink
Strainer
Apron(factory)
Knife
Blender
Vegetable box
Kitchen counters
cabinet
Broom
Mop
Total (Baht)

Amount

Operating Cost
May
Jun

Jan

Feb

Mar

Apr

288,000
9,040
8,800
80
0
48
2,640
144
3,464.1
944
240
39
5,220
11,160
0
621.6
1,112
585
14,800

2,666.67
188.33
183.33
1.67
0
4
55
3
32.08
19.67
20
3.25
48.33
232.5
0
12.95
23.17
5.42
308.33

2,666.67
188.33
183.33
1.67
0
4
55
3
32.08
19.67
20
3.25
48.33
232.5
0
12.95
23.17
5.42
308.33

2,666.67
188.33
183.33
1.67
0
4
55
3
32.08
19.67
20
3.25
48.33
232.5
0
12.95
23.17
5.42
308.33

2,666.67
188.33
183.33
1.67
0
4
55
3
32.08
19.67
20
3.25
48.33
232.5
0
12.95
23.17
5.42
308.33

2,666.67
188.33
183.33
1.67
0
4
55
3
32.08
19.67
20
3.25
48.33
232.5
0
12.95
23.17
5.42
308.33

0
584

0
12.17
3819.87

0
12.17
3819.87

0
12.17
3819.87

0
12.17
3819.87

0
12.17
3819.87

347,521.7

Jul

Aug

Sep

Oct

Nov

Dec

Total

2,666.67
188.33
183.33
1.67
0
4
55
3
32.08
19.67
20
3.25
48.33
232.5
0
12.95
23.17
5.42
308.33

2,666.67
188.33
183.33
1.67
0
4
55
3
32.08
19.67
20
3.25
48.33
232.5
0
12.95
23.17
5.42
308.33

2,666.67
188.33
183.33
1.67
0
4
55
3
32.08
19.67
20
3.25
48.33
232.5
0
12.95
23.17
5.42
308.33

2,666.67
188.33
183.33
1.67
0
4
55
3
32.08
19.67
20
3.25
48.33
232.5
0
12.95
23.17
5.42
308.33

2,666.67
188.33
183.33
1.67
0
4
55
3
32.08
19.67
20
3.25
48.33
232.5
0
12.95
23.17
5.42
308.33

2,666.67
188.33
183.33
1.67
0
4
55
3
32.08
19.67
20
3.25
48.33
232.5
0
12.95
23.17
5.42
308.33

2,666.67
188.33
183.33
1.67
0
4
55
3
32.08
19.67
20
3.25
48.33
232.5
0
12.95
23.17
5.42
308.33

32,000
2,260
2,200
20
0
48
660
36
384.9
236
240
39
580
2,790
0
155.4
278
65
3,700

0
12.17
3819.87

0
12.17
3819.87

0
12.17
3819.87

0
12.17
3819.87

0
12.17
3819.87

0
12.17
3819.87

0
12.17
3819.87

0
146
45838.3

125

Operation
equipment
Air condition
Loudspeaker
Telephone
Note book
Ice cream display
freezer
Ice cream dipper
Ice cream tray
Vacuum cleaner
Set table and chair
Water glass
Washbasin
Staff T-shirt
Cashier Machine
Staff Cap(shop)
Apron(shop)
Total (Baht)

Amount

Administration Cost
May
Jun

Jan

Feb

Mar

Apr

31,800
3,490
970
42,900
82,925

265
58.17
8.08
715
691.04

265
58.17
8.08
715
691.04

265
58.17
8.08
715
691.04

265
58.17
8.08
715
691.04

265
58.17
8.08
715
691.04

900
8,400
1,990
12,500
1400
655
1200
15,200
280
340
177,598

15
140
16.58
104.17
58.33
5.46
50
126.67
11.67
14.17
2,279.34

15
140
16.58
104.17
58.33
5.46
50
126.67
11.67
14.17
2,279.34

15
140
16.58
104.17
58.33
5.46
50
126.67
11.67
14.17
2,279.34

15
140
16.58
104.17
58.33
5.46
50
126.67
11.67
14.17
2,279.34

15
140
16.58
104.17
58.33
5.46
50
126.67
11.67
14.17
2,279.34

Jul

Aug

Sep

Oct

Nov

Dec

Total

265
58.17
8.08
715
691.04

265
58.17
8.08
715
691.04

265
58.17
8.08
715
691.04

265
58.17
8.08
715
691.04

265
58.17
8.08
715
691.04

265
58.17
8.08
715
691.04

265
58.17
8.08
715
691.04

3,180
698
97
8,580
8,292.5

15
140
16.58
104.17
58.33
5.46
50
126.67
11.67
14.17
2,279.34

15
140
16.58
104.17
58.33
5.46
50
126.67
11.67
14.17
2,279.34

15
140
16.58
104.17
58.33
5.46
50
126.67
11.67
14.17
2,279.34

15
140
16.58
104.17
58.33
5.46
50
126.67
11.67
14.17
2,279.34

15
140
16.58
104.17
58.33
5.46
50
126.67
11.67
14.17
2,279.34

15
140
16.58
104.17
58.33
5.46
50
126.67
11.67
14.17
2,279.34

15
140
16.58
104.17
58.33
5.46
50
126.67
11.67
14.17
2,279.34

180
1,680
199
1,250
700
65.5
600
1,520
140
170
27,352

126

Year 3
Operating Cost
Operation
equipment
Batch Freezer

Jan

Feb

Mar

Apr

May

Jun

Jul

Aug

Sep

Oct

Nov

Dec

256,000

2,666.67

2,666.67

2,666.67

2,666.67

2,666.67

2,666.67

2,666.67

2,666.67

2,666.67

2,666.67

2,666.67

2,666.67

32,000

Refrigerator

6,780

188.33

188.33

188.33

188.33

188.33

188.33

188.33

188.33

188.33

188.33

188.33

188.33

2,260

Cone maker

6,600

183.33

183.33

183.33

183.33

183.33

183.33

183.33

183.33

183.33

183.33

183.33

183.33

2,200

Soup Spoon

60

1.67

1.67

1.67

1.67

1.67

1.67

1.67

1.67

1.67

1.67

1.67

1.67

20

Cooking cap

Scissors

1,980

55

55

55

55

55

55

55

55

55

55

55

55

660

108

36

Pot

3,079.20

32.08

32.08

32.08

32.08

32.08

32.08

32.08

32.08

32.08

32.08

32.08

32.08

384.9

Bin

708

19.67

19.67

19.67

19.67

19.67

19.67

19.67

19.67

19.67

19.67

19.67

19.67

236

Jug

Dustpan

Sink

4,640

48.33

48.33

48.33

48.33

48.33

48.33

48.33

48.33

48.33

48.33

48.33

48.33

580

Strainer

8,370

232.5

232.5

232.5

232.5

232.5

232.5

232.5

232.5

232.5

232.5

232.5

232.5

2,790

466.2

12.95

12.95

12.95

12.95

12.95

12.95

12.95

12.95

12.95

12.95

12.95

12.95

155.4

Blender

834

23.17

23.17

23.17

23.17

23.17

23.17

23.17

23.17

23.17

23.17

23.17

23.17

278

Vegetable box

520

5.42

5.42

5.42

5.42

5.42

5.42

5.42

5.42

5.42

5.42

5.42

5.42

65

11,100

308.33

308.33

308.33

308.33

308.33

308.33

308.33

308.33

308.33

308.33

308.33

308.33

3,700

438

12.17

12.17

12.17

12.17

12.17

12.17

12.17

12.17

12.17

12.17

12.17

12.17

146

301,683.40

3,792.62

3,792.62

3,792.62

3,792.62

3,792.62

3,792.62

3,792.62

3,792.62

3,792.62

3,792.62

3,792.62

3,792.62

45,511.44

Electric stove
Table napkins

Apron(factory)
Knife

Kitchen
counters
cabinet
Broom
Mop
Total (Baht)

Amount

Total

127

Administration Cost
Operation
equipment

Amount

Jan

Feb

Mar

Apr

May

Jun

Jul

Aug

Sep

Oct

Nov

Dec

Total

25,440

265

265

265

265

265

265

265

265

265

265

265

265

3,180

2,094

58.17

58.17

58.17

58.17

58.17

58.17

58.17

58.17

58.17

58.17

58.17

58.17

698

Telephone

776

8.08

8.08

8.08

8.08

8.08

8.08

8.08

8.08

8.08

8.08

8.08

8.08

97

Note book

25,740

715

715

715

715

715

715

715

715

715

715

715

715

8,580

Ice cream
display
freezer
Ice cream
dipper

66,340

691.04

691.04

691.04

691.04

691.04

691.04

691.04

691.04

691.04

691.04

691.04

691.04

8,292.50

540

15

15

15

15

15

15

15

15

15

15

15

15

180

Ice cream
tray

5,040

140

140

140

140

140

140

140

140

140

140

140

140

1,680

Vacuum
cleaner

1,592

16.58

16.58

16.58

16.58

16.58

16.58

16.58

16.58

16.58

16.58

16.58

16.58

199

10,000

104.17

104.17

104.17

104.17

104.17

104.17

104.17

104.17

104.17

104.17

104.17

104.17

1,250

Water glass

Washbasin

524

5.46

5.46

5.46

5.46

5.46

5.46

5.46

5.46

5.46

5.46

5.46

5.46

65.5

12,160

126.67

126.67

126.67

126.67

126.67

126.67

126.67

126.67

126.67

126.67

126.67

126.67

1,520

Staff
Cap(shop)

Apron(shop)

Total (Baht)

25,440

2145.17

2145.17

2145.17

2145.17

2145.17

2145.17

2145.17

2145.17

2145.17

2145.17

2145.17

2145.17

25742.04

Air
condition
Loudspeaker

Set table and


chair

Staff T-shirt
Cashier
Machine

128

Year 4

Operation
equipment
Batch Freezer
Refrigerator
Cone maker
Soup Spoon
Cooking cap
Scissors
Electric stove
Table napkins
Pot
Bin
Jug
Dustpan
Sink
Strainer
Apron(factory)
Knife
Blender
Vegetable box
Kitchen
counters
cabinet
Broom
Mop
Total (Baht)

Amount

Operating Cost
May
Jun

Jan

Feb

Mar

Apr

224,000
4,520
4,400
40
0
0
1,320
72
2,694.30
472
0
0
4,060
5,580
0
310.8
556
455
7,400

2,666.67
188.33
183.33
1.67
0
0
55
3
32.08
19.67
0
0
48.33
232.5
0
12.95
23.17
5.42
308.33

2,666.67
188.33
183.33
1.67
0
0
55
3
32.08
19.67
0
0
48.33
232.5
0
12.95
23.17
5.42
308.33

2,666.67
188.33
183.33
1.67
0
0
55
3
32.08
19.67
0
0
48.33
232.5
0
12.95
23.17
5.42
308.33

2,666.67
188.33
183.33
1.67
0
0
55
3
32.08
19.67
0
0
48.33
232.5
0
12.95
23.17
5.42
308.33

2,666.67
188.33
183.33
1.67
0
0
55
3
32.08
19.67
0
0
48.33
232.5
0
12.95
23.17
5.42
308.33

0
292
256,172.10

0
12.17
3,792.62

0
12.17
3,792.62

0
12.17
3,792.62

0
12.17
3,792.62

0
12.17
3,792.62

Jul

Aug

Sep

Oct

Nov

Dec

Total

2,666.67
188.33
183.33
1.67
0
0
55
3
32.08
19.67
0
0
48.33
232.5
0
12.95
23.17
5.42
308.33

2,666.67
188.33
183.33
1.67
0
0
55
3
32.08
19.67
0
0
48.33
232.5
0
12.95
23.17
5.42
308.33

2,666.67
188.33
183.33
1.67
0
0
55
3
32.08
19.67
0
0
48.33
232.5
0
12.95
23.17
5.42
308.33

2,666.67
188.33
183.33
1.67
0
0
55
3
32.08
19.67
0
0
48.33
232.5
0
12.95
23.17
5.42
308.33

2,666.67
188.33
183.33
1.67
0
0
55
3
32.08
19.67
0
0
48.33
232.5
0
12.95
23.17
5.42
308.33

2,666.67
188.33
183.33
1.67
0
0
55
3
32.08
19.67
0
0
48.33
232.5
0
12.95
23.17
5.42
308.33

2,666.67
188.33
183.33
1.67
0
0
55
3
32.08
19.67
0
0
48.33
232.5
0
12.95
23.17
5.42
308.33

32,000
2,260
2,200
20
0
0
660
36
384.9
236
0
0
580
2,790
0
155.4
278
65
3,700

0
12.17
3,792.62

0
12.17
3,792.62

0
12.17
3,792.62

0
12.17
3,792.62

0
12.17
3,792.62

0
12.17
3,792.62

0
12.17
3,792.62

0
146
45,511.44

129

Administration Cost
Operation
equipment
Air condition

Amount

Jan

Feb

Mar

Apr

May

Jun

Jul

Aug

Sep

Oct

Nov

Dec

Total

22,260

265

265

265

265

265

265

265

265

265

265

265

265

3,180

1,396

58.17

58.17

58.17

58.17

58.17

58.17

58.17

58.17

58.17

58.17

58.17

58.17

698

Telephone

679

8.08

8.08

8.08

8.08

8.08

8.08

8.08

8.08

8.08

8.08

8.08

8.08

97

Note book

17,160

715

715

715

715

715

715

715

715

715

715

715

715

8,580

58,047.50

691.04

691.04

691.04

691.04

691.04

691.04

691.04

691.04

691.04

691.04

691.04

691.04

8,292.50

360

15

15

15

15

15

15

15

15

15

15

15

15

180

3,360

140

140

140

140

140

140

140

140

140

140

140

140

1,680

Vacuum
cleaner
Set table and
chair
Water glass

1,393

16.58

16.58

16.58

16.58

16.58

16.58

16.58

16.58

16.58

16.58

16.58

16.58

199

8,750

104.17

104.17

104.17

104.17

104.17

104.17

104.17

104.17

104.17

104.17

104.17

104.17

1,250

Washbasin

458.5

5.46

5.46

5.46

5.46

5.46

5.46

5.46

5.46

5.46

5.46

5.46

5.46

65.5

Staff T-shirt

Cashier
Machine
Staff
Cap(shop)
Apron(shop)

10,640

126.67

126.67

126.67

126.67

126.67

126.67

126.67

126.67

126.67

126.67

126.67

126.67

1,520

124504

2145.17

2145.17

2145.17

2145.17

2145.17

2145.17

2145.17

2145.17

2145.17

2145.17

2145.17

2145.17

25742.04

Loudspeaker

Ice cream
display freezer
Ice cream
dipper
Ice cream tray

Total (Baht)

130

Year 5
Operation
equipment
Batch Freezer

Jan

Feb

Mar

Apr

May

Jun

Jul

Aug

Sep

Oct

Nov

Dec

192,000

2,666.67

2,666.67

2,666.67

2,666.67

2,666.67

2,666.67

2,666.67

2,666.67

2,666.67

2,666.67

2,666.67

2,666.67

32,000

Refrigerator

2,260

188.33

188.33

188.33

188.33

188.33

188.33

188.33

188.33

188.33

188.33

188.33

188.33

2,260

Cone maker

2,200

183.33

183.33

183.33

183.33

183.33

183.33

183.33

183.33

183.33

183.33

183.33

183.33

2,200

Soup Spoon

20

1.67

1.67

1.67

1.67

1.67

1.67

1.67

1.67

1.67

1.67

1.67

1.67

20

Cooking cap

Scissors

Electric stove

660

55

55

55

55

55

55

55

55

55

55

55

55

660

Table napkins

36

36

Pot

2,309.40

32.08

32.08

32.08

32.08

32.08

32.08

32.08

32.08

32.08

32.08

32.08

32.08

384.9

Bin

236

19.67

19.67

19.67

19.67

19.67

19.67

19.67

19.67

19.67

19.67

19.67

19.67

236

Jug

Dustpan

Sink

3,480

48.33

48.33

48.33

48.33

48.33

48.33

48.33

48.33

48.33

48.33

48.33

48.33

580

Strainer

2,790

232.5

232.5

232.5

232.5

232.5

232.5

232.5

232.5

232.5

232.5

232.5

232.5

2,790

155.4

12.95

12.95

12.95

12.95

12.95

12.95

12.95

12.95

12.95

12.95

12.95

12.95

155.4

Blender

278

23.17

23.17

23.17

23.17

23.17

23.17

23.17

23.17

23.17

23.17

23.17

23.17

278

Vegetable box

390

5.42

5.42

5.42

5.42

5.42

5.42

5.42

5.42

5.42

5.42

5.42

5.42

65

3,700

308.33

308.33

308.33

308.33

308.33

308.33

308.33

308.33

308.33

308.33

308.33

308.33

3,700

146

12.17

12.17

12.17

12.17

12.17

12.17

12.17

12.17

12.17

12.17

12.17

12.17

146

210,660.80

3,792.62

3,792.62

3,792.62

3,792.62

3,792.62

3,792.62

3,792.62

3,792.62

3,792.62

3,792.62

3,792.62

3,792.62

45,511.44

Apron(factory)
Knife

Kitchen counters
cabinet
Broom
Mop
Total (Baht)

Amount

Total

131

Administration Cost
Operation
equipment
Air condition

Amount
19,080

265

265

265

265

265

265

265

265

265

265

265

265

3,180

Loudspeaker

698

58.17

58.17

58.17

58.17

58.17

58.17

58.17

58.17

58.17

58.17

58.17

58.17

698

Telephone

582

8.08

8.08

8.08

8.08

8.08

8.08

8.08

8.08

8.08

8.08

8.08

8.08

97

Note book

8,580

715

715

715

715

715

715

715

715

715

715

715

715

8,580

Ice cream
display freezer

49,755

691.04

691.04

691.04

691.04

691.04

691.04

691.04

691.04

691.04

691.04

691.04

691.04

8,292.50

Ice cream
dipper
Ice cream tray

180

15

15

15

15

15

15

15

15

15

15

15

15

180

1,680

140

140

140

140

140

140

140

140

140

140

140

140

1,680

Vacuum cleaner

1,194

16.58

16.58

16.58

16.58

16.58

16.58

16.58

16.58

16.58

16.58

16.58

16.58

199

Set table and


chair
Water glass

7,500

104.17

104.17

104.17

104.17

104.17

104.17

104.17

104.17

104.17

104.17

104.17

104.17

1,250

393

5.46

5.46

5.46

5.46

5.46

5.46

5.46

5.46

5.46

5.46

5.46

5.46

65.5

9,120

126.67

126.67

126.67

126.67

126.67

126.67

126.67

126.67

126.67

126.67

126.67

126.67

1,520

98,762

2145.17

2145.17

2145.17

2145.17

2145.17

2145.17

2145.17

2145.17

2145.17

2145.17

2145.17

2145.17

25742.04

Washbasin
Staff T-shirt
Cashier
Machine
Staff Cap(shop)
Apron(shop)
Total (Baht)

Jan

Feb

Mar

Apr

May

Jun

Jul

Aug

Sep

Oct

Nov

Dec

Total

132

Chapter 5
Operation Analysis

133

5.1 Raw material


Want to sell 480 scoop of ice cream
1 flavor 3 tray
1 tray 2 kg
So we need 6 kg of ice cream in each flavor
Use 1 kg fruit foe ice cream 1 Kg
use 6 Kg per day
price
pink tamarind
48 baht /kg
Durian
33 baht /kg
Cultivated banana
19 baht /kg
Mangos teen
20 baht /kg
Longan
25 baht/ kg
Gooseberries
20 baht /kg
Banana
30 baht/ kg
Use for 3 flavor ,800 g per 1 Kg of ice cream
Coconut milk
30. 75 baht/ kg
Use 100g
Bualoi ball
Use 100g
Young coconut

bath per day


288
198
114
120
150
120
180

442.8

88 baht /kg

8.8

16.5 baht/ kg

1.65

Use 50 g for scoop, sell 120 scoop


Sticky rice
120 baht /kg

720

wheat flour

16 baht /kg

16

Corn flour

14 baht kg

Egg
3 baht
12
180 kg for 1 kg 4 flavor(sherbet), 450kg for 1 kg 4 flavor (ice cream )
Sugar
23.5 baht /kg

Salt
Use 180 g per 1kg flour
Palm sugar.

355 .32

7 baht/ kg

34 baht /kg

19
134

Reference: http://www.talaadthai.com/price/default_new.php
http://www.taladsimummuang.com/dmma/Portals/default.aspx

135

5.1.1 Raw material cost


Year(1)
Fruits (kg)

Ice-cream

0.10

Average(Baht/kg)
288
198
114

Kg per year
2,160
2,160
2,160
2,160
2,160
2,160
2,160
5,184
860
720
830
510
340
360
2250
810
740
27,724
Total(Baht)
622,080
427,680
246,240

Pink tamarind
Durian
Cultivated banana
Mangos teen
Longan
Gooseberries
Banana
Coconut milk
Bualoi ball
Young coconut
Sticky rice
wheat flour
Corn flour
Egg
Sugar
Salt
Palm sugar
Cost per each one
Pink tamarind
Durian
Cultivated banana

136

Mangos teen
Longan
Gooseberries
Banana
Coconut milk
Bualoi ball
Young coconut
Sticky rice
wheat flour
Corn flour
Egg
Sugar
Salt
Palm sugar
total

120
150
120
180
442.8
8.8
1.65
720
16
2
12
355.32
1
19

259,200
324,000
259,200
388,800
2,295,475
7,568
1,188
597,600
8,160
680
4,320
799,470
810
14,060
6,256,531

Monthly
Winter
Summer
Rainy

0.32
0.48
0.2

2002,090
3,003,135
1,251,306
6,256,531

500,523
750,784
312,827

137

Year(2)
Fruits (kg)

Ice-cream

0.10

Average(Baht/kg)
288
198
114
120
150

Kg per year
2,160
2,160
2,160
2,160
2,160
2,160
2,160
5,184
860
720
830
510
340
360
2250
810
740
27,724
Total(Baht)
622,080
427,680
246,240
259,200
324,000

Pink tamarind
Durian
Cultivated banana
Mangos teen
Longan
Gooseberries
Banana
Coconut milk
Bualoi ball
Young coconut
Sticky rice
wheat flour
Corn flour
Egg
Sugar
Salt
Palm sugar
Cost per each one
Pink tamarind
Durian
Cultivated banana
Mangos teen
Longan

138

Gooseberries
Banana
Coconut milk
Bualoi ball
Young coconut
Sticky rice
wheat flour
Corn flour
Egg
Sugar
Salt
Palm sugar
total

120
180
442.8
8.8
1.65
720
16
2
12
355.32
1
19

259,200
388,800
2,295,475
7,568
1,188
597,600
8,160
680
4,320
799,470
810
14,060
6,256,531

Monthly
Winter
Summer
Rainy

0.32
0.48
0.2

2002,090
3,003,135
1,251,306
6,256,531

500,523
750,784
312,827

139

Year(3)
Fruits (kg)

Ice-cream

0.10

Average(Baht/kg)
288
198
114
120
150

Kg per year
2,160
2,160
2,160
2,160
2,160
2,160
2,160
5,184
860
720
830
510
340
360
2250
810
740
27,724
Total(Baht)
622,080
427,680
246,240
259,200
324,000

Pink tamarind
Durian
Cultivated banana
Mangos teen
Longan
Gooseberries
Banana
Coconut milk
Bualoi ball
Young coconut
Sticky rice
wheat flour
Corn flour
Egg
Sugar
Salt
Palm sugar
Cost per each one
Pink tamarind
Durian
Cultivated banana
Mangos teen
Longan

140

Gooseberries
Banana
Coconut milk
Bualoi ball
Young coconut
Sticky rice
wheat flour
Corn flour
Egg
Sugar
Salt
Palm sugar
total

120
180
442.8
8.8
1.65
720
16
2
12
355.32
1
19

259,200
388,800
2,295,475
7,568
1,188
597,600
8,160
680
4,320
799,470
810
14,060
6,256,531

Monthly
Winter
Summer
Rainy

0.32
0.48
0.2

2002,090
3,003,135
1,251,306
6,256,531

500,523
750,784
312,827

141

Year(4)
Fruits (kg)

Ice-cream

0.10

Average(Baht/kg)
288
198
114
120
150

Kg per year
2,160
2,160
2,160
2,160
2,160
2,160
2,160
5,184
860
720
830
510
340
360
2250
810
740
27,724
Total(Baht)
622,080
427,680
246,240
259,200
324,000

Pink tamarind
Durian
Cultivated banana
Mangos teen
Longan
Gooseberries
Banana
Coconut milk
Bualoi ball
Young coconut
Sticky rice
wheat flour
Corn flour
Egg
Sugar
Salt
Palm sugar
Cost per each one
Pink tamarind
Durian
Cultivated banana
Mangos teen
Longan

142

Gooseberries
Banana
Coconut milk
Bualoi ball
Young coconut
Sticky rice
wheat flour
Corn flour
Egg
Sugar
Salt
Palm sugar
total

120
180
442.8
8.8
1.65
720
16
2
12
355.32
1
19

259,200
388,800
2,295,475
7,568
1,188
597,600
8,160
680
4,320
799,470
810
14,060
6,256,531

Monthly
Winter
Summer
Rainy

0.32
0.48
0.2

2002,090
3,003,135
1,251,306
6,256,531

500,523
750,784
312,827

143

Year(5)
Fruits (kg)

Ice-cream

0.10

Average(Baht/kg)
288
198
114
120
150

Kg per year
2,160
2,160
2,160
2,160
2,160
2,160
2,160
5,184
860
720
830
510
340
360
2250
810
740
27,724
Total(Baht)
622,080
427,680
246,240
259,200
324,000

Pink tamarind
Durian
Cultivated banana
Mangos teen
Longan
Gooseberries
Banana
Coconut milk
Bualoi ball
Young coconut
Sticky rice
wheat flour
Corn flour
Egg
Sugar
Salt
Palm sugar
Cost per each one
Pink tamarind
Durian
Cultivated banana
Mangos teen
Longan

144

Gooseberries
Banana
Coconut milk
Bualoi ball
Young coconut
Sticky rice
wheat flour
Corn flour
Egg
Sugar
Salt
Palm sugar
total

120
180
442.8
8.8
1.65
720
16
2
12
355.32
1
19

259,200
388,800
2,295,475
7,568
1,188
597,600
8,160
680
4,320
799,470
810
14,060
6,256,531

Monthly
Winter
Summer
Rainy

0.32
0.48
0.2

2002,090
3,003,135
1,251,306
6,256,531

500,523
750,784
312,827

145

5.2 Direct labor cost


Year (1)

Factory workers
Total

Factory
workers
Bonus(1
years)/
person
Factory
workers
Total

Person

Salary

Total

Yearly

9,000

27,000
27,000

324,000
324,000

Bonus(2m
onths)/per
son
-

Total
bonus
-

Amount

Jan

Feb

Mar

Apr

May

Jun

Jul

Aug

Sep

Oct

Nov

Dec

Total

324,000

27,000

27,000

27,000

27,000

27,000

27,000

27,000

27,000

27,000

27,000

27,000

27,000

324,000

324,000

27,000

27,000

27,000

27,000

27,000

27,000

27,000

27,000

27,000

27,000

27,000

27,000

324,000

Year (2)

Factory workers
Total

Factory
workers
Bonus(1
years)/
person
Factory
workers
Total

Person

Salary

Total

Yearly

9,000

27,000
27,000

324,000
324,000

Bonus(2m
onths)/per
son
-

Total
bonus
-

Amount

Jan

Feb

Mar

Apr

May

Jun

Jul

Aug

Sep

Oct

Nov

Dec

Total

324,000

27,000

27,000

27,000

27,000

27,000

27,000

27,000

27,000

27,000

27,000

27,000

27,000

324,000

27,000

27,000

27,000

27,000

27,000

27,000

27,000

27,000

27,000

27,000

27,000

324,000

33,000

146

324,000

Year (3)

Factory workers
Total

Factory
workers
Bonus(1
years)/
person
Factory
workers
Total

Person

Salary

Total

Yearly

10,500

31,500
31,500

378,000
378,000

Bonus(2m
onths)/per
son
3,000

Total
bonus
9,000
9,000

Amount

Jan

Feb

Mar

Apr

May

Jun

Jul

Aug

Sep

Oct

Nov

Dec

Total

378,000

31,500

31,500

31,500

31,500

31,500

31,500

31,500

31,500

31,500

31,500

31,500

31,500

378,000

9,000

9,000

9,000

387,000

31,500

31,500

31,500

31,500

31,500

31,500

31,500

31,500

31,500

31,500

31,500

40,500

387,000

Year (4)

Factory workers
Total

Factory
workers
Bonus(1
years)/
person
Factory
workers
Total

Person

Salary

Total

Yearly

10,500

31,500
31,500

378,000
378,000

Bonus(2m
onths)/per
son
3,000

Total
bonus
9,000
9,000

Amount

Jan

Feb

Mar

Apr

May

Jun

Jul

Aug

Sep

Oct

Nov

Dec

Total

378,000

31,500

31,500

31,500

31,500

31,500

31,500

31,500

31,500

31,500

31,500

31,500

31,500

378,000

9,000

9,000

9,000

387,000

31,500

31,500

31,500

31,500

31,500

31,500

31,500

31,500

31,500

31,500

31,500

40,500

387,000

147

Year (5)

Factory workers
Total

Factory
workers
Bonus(1
years)/
person
Factory
workers
Total

Person

Salary

Total

Yearly

12,000

36,000
36,000

432,000
432,000

Bonus(2m
onths)/per
son
4,000

Total
bonus
12,000
12,000

Amount

Jan

Feb

Mar

Apr

May

Jun

Jul

Aug

Sep

Oct

Nov

Dec

Total

432,000

36,000

36,000

36,000

36,000

36,000

36,000

36,000

36,000

36,000

36,000

36,000

36,000

432,000

12,000

12,000

12,000

444,000

36,000

36,000

36,000

36,000

36,000

36,000

36,000

36,000

36,000

36,000

36,000

48,000

444,000

5.3 spare part


Operating Equipment
Pump hand soap

Source: http://www.lionshoponline.com/products.php?brand_id=9&Id=33
Brand: kirei kirei
Model: Pump hand soap
Information: Personal care hand soap 450 mg
Made in: Japan
148

Price: 107 Baht


Plastic glove

Source: http://www.pantipmarket.com/mall/homebiz/?node=products&id=31863
Brand: SNM
Model: No model
Information: One pack includes 500 pair of plastic glove
Made in: Thailand
Price: 300 Baht

Dishwashing liquid

Source:http://www.officemate.co.th/Product/0300840/ -550--
Brand: Sun light
Code: 0300840
Information: Use for wash plate
Made in: Thailand
Price: 30 Baht

149

Scott bite

Source: http://www.amornpanich.com/store/product/view/ -21661879-th.html


Brand: Foli
Code: 301117
Information: Scott bite use for clean
Made in: Thailand
Price: 75 Baht

Spare part expenses

Year (1)
No.

Product depreciation

Unit

Price

Total price

Dishwashing liquid

60

30

1,800

Scott bite

60

6.25

375

Pump hand soap

12

107

1,284

Plastic glove

2,160

0.6

1,296

Total stationary expense

4,755

Year (2)
No.

Product depreciation

Unit

Price

Total price

Dishwashing liquid

65

30

1,950

Scott bite

62

6.25

387.50

Pump hand soap

15

107

1,605

Plastic glove

2,160

0.6

1,296

Total stationary expense

5,238

150

Year (3)
No.

Product depreciation

Unit

Price

Total price

Dishwashing liquid

72

30

2,160

Scott bite

68

6.25

425

Pump hand soap

18

107

1,926

Plastic glove

2,160

0.6

1,296

Total stationary expense

5,807

Year (4)
No.

Product depreciation

Unit

Price

Total price

Dishwashing liquid

70

30

2,100

Scott bite

65

6.25

406.25

Pump hand soap

14

107

1,498

Plastic glove

2,160

0.6

1,296

Total stationary expense

5,300.25

Year (5)
No.
1

Product depreciation
Dishwashing liquid

Unit
68

Price
30

Total price
2,040

2
3
4

Scott bite
Pump hand soap
Plastic glove

64
15
2,160

6.25
107
0.6

400
1,605
1,296

Total stationary expense

5,341

151

5.4 Electricity expense


Electricity expense/ month
22 meters pressure in the normal rate
Estimate use for electricity 2,620 unit x 7 = 18,340 baht
Add (+) Service expense
Total Electricity expense/ month

= 88.15 baht
=18,428.15 baht

Year 1
Electricity
Estimate per month (Baht) if % of production = 1
Year ( Baht)

18,340.00
220,080.00

% of production
Year (Baht)

0.12
26,409.60

Winter
Summer
Rainy
Total

% of production
0.32
0.48
0.20
1

Seasonal
8,451
12,677
5,282
26,410

monthly
2,113
3,169
1,321

Year 2
Electricity
Estimate per month (Baht) if % of production = 1
Year ( Baht)

18,340.00
220,080.00

% of production
Year (Baht)

0.23
50,618.40

Winter
Summer
Rainy
Total

% of production
0.32
0.48
0.20
1

Seasonal
16,197
24,297
10,124
50,618

monthly
4,049
6,074
2,531

152

Year 3
Electricity
Estimate per month (Baht) if % of production = 1
Year ( Baht)

18,340.00
220,080.00

% of production
Year (Baht)

0.33
72,626.4

Winter
Summer
Rainy
Total

% of production
0.32
0.48
0.20
1

Seasonal
23,240
34,861
14,525
72,626

monthly
5,810
8,715
3,631

Year 4
Electricity
Estimate per month (Baht) if % of production = 1
Year ( Baht)

18,340.00
220,080.00

% of production
Year (Baht)

0.41
90,232.8

Winter
Summer
Rainy
Total

% of production
0.32
0.48
0.20
1

Seasonal
28,875
43,312
18,046
90,233

monthly
7,219
10,828
4,512

153

Year 5
Electricity
Estimate per month (Baht) if % of production = 1
Year ( Baht)

18,340.00
220,080.00

% of production
Year (Baht)

0.52
114,441.6

% of production
0.32
0.48
0.20
1

Winter
Summer
Rainy
Total

Seasonal
36,622
54,932
22,888
114,442

monthly
9,155
13,733
5,722

5.5 Water authority expense*


1,000 liter = 1 cubic meters
Forecast use

1.5 cu.m 30
45 20

=
=

45 cu.m

900 Baht

Year 1
Estimate per month(Baht)if % of
production=1
year (Baht)

10,800

% of production
year(Baht)

0.12
1,296

Winter
Summer
Rainy
total

% of production
0.32
0.48
0.2
1

900

seasonal
414.72
622.08
259.2
1,296

monthly
103.68
155.52
64.8

154

Year 2
Estimate per month(Baht)if % of
production=1
year (Baht)

10,800

% of production
year(Baht)

0.23
2,484

Winter
Summer
Rainy
total

% of production
0.32
0.48
0.2
1

900

seasonal
794.88
1,192.32
496.8
2,484

monthly
198.72
298.08
124.2

*http://www.pwa.co.th/service/tariff_rate.html

Year 3
Estimate per month(Baht)if % of
production=1
year (Baht)

10,800

% of production
year(Baht)

0.33
3,564

Winter
Summer
Rainy
total

% of production
0.32
0.48
0.2
1

900

seasonal
1,140.48
1,710.72
712.8
3,564

monthly
285.12
427.68
178.2

Year 4
Estimate per month(Baht)if % of
production=1
year (Baht)

900
10,800

% of production
year(Baht)

0.41
4,428
155

Winter
Summer
Rainy
total

% of production
0.32
0.48
0.2
1

seasonal
1,416.96
2,125.44
885.6
4,428

monthly
354.24
531.36
221.4

Year 5
Estimate per month(Baht)if % of
production=1
year (Baht)

10,800

% of production
year(Baht)

0.52
5,616

Winter
Summer
Rainy
total

% of production
0.32
0.48
0.2
1

900

seasonal
1,797.12
2,695.68
1,123.2
5,616

monthly
449.28
673.92
280.8

156

Chapter 6
Administration
analysis

157

6.1 Organization Management


Milady ice cream will operate by our partners. At start there will be have 7 employees,
3 employees are working at behind the store(including make an ice cream, check stocks,
washing equipments etc.) and 4 employees are working at front the store (including sell ice
cream, cashier, cleaning the store etc.) This will be increased as the market shows demand for
more assistance.
More over, our partners have to vote that 1 of employee will be manager any in store
and report our partners every week.
As the company grows new employees will be trained and supervised by original
employees who have been promoted to a leadership position. It is our belief that employees
who are dedicated to the success of Milady should be rewarded. They will be leaders in our
future store developments.
The total name of partnerships that to invest in Milady ice cream shop as follows:
1. Kittiporn Worametrachanon
2. Natchalai Pinutai
3. Nutnaree Jirasawetwimon
4. Ramida Inthasaen
5. Anchittha Nanan
6. Areerat Chairin
7. Nang Hom Noon
8. Nang Woe Hom
We have been voted and Referendum to appoint Miss Ramida inthasean to be
managing director of Milady shop. She has good characteristic of leadership and she able to
control everything perfectly. She is well aware of her roles and responsibilities and know
how to manage the store. She is representative of partnership that have respond to sign
agreement when do business with other and then she gets the authority to examine every
document that relate to operations in the company.

158

6.2 Organization Chart


Milady ice cream shop is not big shop because our shop just produced an ice cream and
then sell it. So, our shop do not have many departments and we divided into 3 parts.

Owner

Managing Director

Sale & General


Department

Production Department

1. Managing Director
Task
-Representative of partnership that have respond to sign agreement when do business with
other company.
-Examine every document that relate to operations in the company.
-Manages the company shall be in plan and budget that prepared by Budget & Business
planning Department.
-Prepare a business plan

Characteristic
-Have good leadership and good relationship.
-Have good analytical skill and problem solving skill.
-Have ability to make well decision.
-Have high responsibility.
-Excellent written and verbal communication skills.
- Good English communication.
-Planning about all of business such as planning to buy machine and equipment, to promote
for sale, to hire employee and etc.
-Manage and control budget of organization

159

2: Sale & General Department


Task
-Managing customer relations
-Serve ice cream and rolled wafer to customer
-Cashier
-Cleaning the shop

Characteristic
-Male or Female, Age 22 up
Good English communication.
-Have high honest, discreet, and ethical
-Have high responsibility, creative and punctual
-Have good analytical skill and problem solving skill
-Have good relationship
-Able to do many work in the same time
3: Production Department
Task
-Prepare the raw materials
-Produce ice cream and wafer
Characteristic
-Male or Female, Age 22 up
-Have high skill and experience about producing ice cream
-Have good relationship and high responsibility
-Have elementary or interested about cooking

160

6.3 Administration cost


1. Rental Fees
The building that we will rent have two rooms, about size of one room is 4x4 meter
and two rooms is 8x8 meter. We have make contract agreement to rent the building for by
year, then we prepayment rental fees at the beginning of year for year with total cost of
rental fees is 60,000 Baht per month and 720,000 Baht per year.
(This information came from asking the real seller in Asiatique.)

2. Employee salary
Wage rate for our organization
Manager

1 person

Sale & Cashier

3 person (9,000 / month) - (3x9,000) = 27,000/ month

Total employee expenses

= 15,000 / month

= 42,000/ month

3. Stationary expense
Administration Equipments
Floor cleanser

Source: http://www.officemate.co.th/Product/0300200/ --5-2---


Brand: Mr. Muscle
Model: 0300200
Information: Floor cleaning 5.2 L Blue kiwi super active
Made in: Thailand
Price: 245 Baht

161

Glass cleaner

Source: http://www.officemate.co.th/Product/-330- -?Paths=267


Brand: Stella
Model: 0300290
Information: 330 cc glass cleaner, Jacksonville, Stella.
Made in: Thailand
Price: 35 Baht
Ice cream cup

Source: http://www.clubsweety.com/machines_detail.php?id=23&top_id=6
Brand: Club Sweetie
Model: No model
Information:
Ice-cream cup
Have green, orange and pink color
High 5cm, width 7cm from circle
Made in: Thailand
Price: 2.5 Baht

162

Garbage bag

Source:http://www.suwannaphumcleaning.com/index.php?lay=show&ac=cat_show_pro
_detail&cid=20896&pid=84431
Brand: SPC
Model: Garbage bag
Information: Use for put garbage, size 24x28, 25 kg per pack, 650 pieces
Made in: Thailand
Price: 52 Baht

Pump hand soap

Source: http://www.lionshoponline.com/products.php?brand_id=9&Id=33
Brand: kirei kirei
Model: Pump soap
Information: Personal care hand soap 450 mg
Made in: Japan
Price: 107 Baht

163

Ice cream spoon

Source: http://www.missicecream.com/product-th-750481-3803545-SPP25+ +
25++Pink+Spoon.html#
Brand: No brand
Model: SPP25 long pink spoon for ice cream
Information:
Among: 25 pieces
Color full
Use for scoop ice-cream
Made in: Thailand
Price: 10 Baht

Tissue box

Source: http://www.thaitechno.net/t1/productdetails.php?id=70094&uid=40101
Brand: naraprura
Model: No model
Information: Tissue box. Chewy texture, thick paper 2 is 18 x 20 cm, 220 pages.
Made in: Thailand
Price: 30Baht

164

Ink Ribbon

Source: http://www.calculatorthailand.com/productinfo.php?id=278
Brand: Casio
Model: BR-02
Information: Calculator Ribbons / Ink Ribbon for Casio to calculate
Made in: Japan
Price: 150 baht
Thermal sheet

Source:http://www.officemate.co.th/Product/5060540/-Thermal-57--x30--(-5-)
Brand: Diamond
Model: Thermal sheet
Information: This product is paper cashier, 57mmx30m, 5 pieces per pack
Made in: Thailand
Price: 227 Baht

165

Stationary expense

No

Description

1.
2.
3.
4.
5.
6.
7.
8.
9.

Ice cream cup


Ice cream spoon
Tissue box
Garbage bag
Pump hand soap
Floor cleanser
Glass cleanser
Ink Ribbon
Thermal sheet
Total

Unit

price

10,500pieces
10,500pieces
60
150
1
button
1
1
1pack

Total
2.50
2.50
30
0.08
107
122.5
35
150
227

26,250
26,250
1800
12
107
122.5
35
150
227
54,953.5

3. Electricity expense / month


22 meters pressure in the normal rate
Estimate use of electricity 1,850 unit x 7 = 12,950 baht
Add. (+) Service expense
= 64.74 baht
Total Electricity expense / month
= 13,014.74 baht
4. Water expense / Month
1000 liter = 1 Cubic meters
Forecast use 10 cu.m/month
10 cu.m * 17 = 170 baht
Total = 170 baht
Add. (+) General Service = 30 baht
Add. (+) VAT 7% = 24.2857baht
Total water expense/month = 224.2857 baht

( Source: http://www.pwa.co.th/service/tariff_rate.html )
166

English version
The water expenses table
The use of
water(m/month)

Unit

1. Habitation
Price
per unit

Minimum

Price

Total price

Minimum rate 50 baht/month (4 m)

2. Government service & small


business
Price
Price
Total
per
price
unit
Minimum rate 150 baht/month (9
m)

3. State Enterprises/Industry/Big
business
Price
Price
Total
per
price
unit
Minimum rate 300 baht/month
(15 m)

10
0-10
11-20
21-30
31-50
51-80
81-100
101-300
301-1,000
1,001-2,000
2,100-3,000
>3,000

5.

10
10
20
30
20
200
700
1,000
1,000

TOT internet and telephone expense/month


Internet expense (256/128) kbps

= 1,900 baht

Add. (+) VAT 7%

= 133 baht

Total internet expense/month

= 2,033 baht

Telephone expense (790 package)

= 790 baht

Add. (+) VAT 7%

= 55.3 baht

Total telephone expense/month

= 845.3 baht

Total internet and telephone expense/month = 2,878.3 baht


Total internet and telephone expense/month = 2,878.3 baht

167

( Source: http://www.ksc.net/TH/Products-Broadband-Upcountry-SMEs.html)

168

Package

TOT net call


(Baht/month)

Net service
Domestic

Cheap & Clear call 90

90

Cheap & Clear call 190

190

Telephone
destination
(Bath/month)
1.5

Customer
International

Mobile phone
destination
(Baht/month)
1.50

Minimum 0.90* baht

Home

1.50

Home

1.25

Home/SMEs

1.25

SMEs

1
Cheap & Clear call 490

490

Cheap & Clear call7 90

790

0.50

(Source:http://www.tot.co.th/index.php?option=com_linkcontent&Itemid=88&categoryid=42&t
ask=detail&detail_id=1538&lang=th)

169

Administration Cost Year 1


Year 1
No.

Description

Base

Jan

Feb

Mar

Apr

May

Jun

Jul

Aug

Sep

Oct

Nov

Dec

Total

Rental
Fees
Employee
salary

60,000

60,000

60,000

60,000

60,000

60,000

60,000

60,000

60,000

60,000

60,000

60,000

60,000

720,000

42,000

42,000

42,000

42,000

42,000

42,000

42,000

42,000

42,000

42,000

42,000

42,000

42,000

504,000

Stationary
expense

54,953.50

54,953.50

54,953.50

54,953.50

54,953.50

54,953.50

54,953.50

54,953.50

54,953.50

54,953.50

54,953.50

54,953.50

54,953.50

659,442

Electricity
expense

13,014.74

13,507.50

13,882.40

13,749.30

13,532.40

13,029.50

13,505

12,456.40

12,958.50

12,986.70

13,556.40

12,564.70

12,543.40

158,272

Water
expense

224.2857

287.45

243.5

253.7

296.34

258.6

189.45

204.6

203.45

205.7

228

235.6

221.5

2,828

Internet
and
Telephone
expense

2,878.30

2,878.30

2,878.30

2,878.30

2,878.30

2,878.30

2,878.30

2,878.30

2,878.30

2,878.30

2,878.30

2,878.30

2,878.30

34,540

Fire
Insurance

340.33

340.33

340.33

340.33

340.33

340.33

340.33

340.33

340.33

340.33

340.33

340.33

340.33

4,084

173,411

173,967

174,298

174,175

174,001

173,460

173,867

172,833

173,334

173,365

173,957

172,972

172,937

2,083,506

Total

170

Administration Cost Year 2


Year 2
No.

Description

Base

Jan

Feb

Mar

Apr

May

Jun

Jul

Aug

Sep

Oct

Nov

Dec

Total

Rental
Fees
Employee
salary

60,000

60,000

60,000

60,000

60,000

60,000

60,000

60,000

60,000

60,000

60,000

60,000

60,000

720,000

42,000

42,000

42,000

42,000

42,000

42,000

42,000

42,000

42,000

42,000

42,000

42,000

42,000

504,000

Stationary
expense

54,953.50

54,953.50

54,953.50

54,953.50

54,953.50

54,953.50

54,953.50

54,953.50

54,953.50

54,953.50

54,953.50

54,953.50

54,953.50

659,442

Electricity
expense

13,014.74

13,429.20

12,394.54

13,434.50

12,403.45

12,433.34

13,530.21

12,948.50

13,023.30

12,945.40

12,932.50

12,383.40

13,949.40

155,808

Water
expense

224.2857

194.45

183.423

230.59

227.5

204.5

132.5

223.5

239

222.1

196.657

234.89

213.67

2,503

Internet
and
Telephone
expense

2,878.30

2,878.30

2,878.30

2,878.30

2,878.30

2,878.30

2,878.30

2,878.30

2,878.30

2,878.30

2,878.30

2,878.30

2,878.30

34,540

Fire
Insurance

340.33

340.33

340.33

340.33

340.33

340.33

340.33

340.33

340.33

340.33

340.33

340.33

340.33

4,084

173,411

173,796

172,750

173,837

172,803

172,810

173,835

173,344

173,434

173,340

173,301

172,790

174,335

2,080,376

Total

171

Administration Cost Year 3


Year 3
No.

Description

Base

Jan

Feb

Mar

Apr

May

Jun

Jul

Aug

Sep

Oct

Nov

Dec

Total

Rental
Fees
Employee
salary

60,000

60,000

60,000

60,000

60,000

60,000

60,000

60,000

60,000

60,000

60,000

60,000

60,000

720,000

42,000

42,000

42,000

42,000

42,000

42,000

42,000

42,000

42,000

42,000

42,000

42,000

42,000

504,000

Stationary
expense

54,953.50

54,953.50

54,953.50

54,953.50

54,953.50

54,953.50

54,953.50

54,953.50

54,953.50

54,953.50

54,953.50

54,953.50

54,953.50

659,442

Electricity
expense

13,014.74

13,534.45

13,856.50

13,450.45

13,435.40

13,502.60

12,520.50

12,539.50

12,505.70

12,059.30

13,349

13,532.35

12,395.40

156,681

Water
expense

224.2857

223.45

230.44

243.11

230.45

240.55

233.2

232.5

242.4

200.4

184.4

201.11

222.5

2,685

Internet
and
Telephone
expense

2,878.30

2,878.30

2,878.30

2,878.30

2,878.30

2,878.30

2,878.30

2,878.30

2,878.30

2,878.30

2,878.30

2,878.30

2,878.30

34,540

Fire
Insurance

340.33

340.33

340.33

340.33

340.33

340.33

340.33

340.33

340.33

340.33

340.33

340.33

340.33

4,084

173,411

173,930

174,259

173,866

173,838

173,915

172,926

172,944

172,920

172,432

173,706

173,906

172,790

2,081,431

Total

172

Administration Cost Year 4


Year 4
No.

Description

Base

Jan

Feb

Mar

Apr

May

Jun

Jul

Aug

Sep

Oct

Nov

Dec

Total

Rental
Fees
Employee
salary

60,000

60,000

60,000

60,000

60,000

60,000

60,000

60,000

60,000

60,000

60,000

60,000

60,000

720,000

42,000

42,000

42,000

42,000

42,000

42,000

42,000

42,000

42,000

42,000

42,000

42,000

42,000

504,000

Stationary
expense

54,953.50

54,953.50

54,953.50

54,953.50

54,953.50

54,953.50

54,953.50

54,953.50

54,953.50

54,953.50

54,953.50

54,953.50

54,953.50

659,442

Electricity
expense

13,014.74

13,430.45

13,340.55

14,586.30

12,585.40

14,593.45

13,493.40

13,538.40

12,465.30

13,483.45

13,453.30

12,483.21

13,472

160,925

Water
expense

224.2857

233.5

243.5

245.4

243.5

221.6

186.3

193.43

212.5

240.4

122.5

230.5

213.6

2,587

Internet
and
Telephone
expense

2,878.30

2,878.30

2,878.30

2,878.30

2,878.30

2,878.30

2,878.30

2,878.30

2,878.30

2,878.30

2,878.30

2,878.30

2,878.30

34,540

Fire
Insurance

340.33

340.33

340.33

340.33

340.33

340.33

340.33

340.33

340.33

340.33

340.33

340.33

340.33

4,084

173,411

173,836

173,756

175,004

173,001

174,987

173,852

173,904

172,850

173,896

173,748

172,886

173,858

2,085,578

Total

173

Administration Cost Year 5


Year 5
No.

Description

Base

Jan

Feb

Mar

Apr

May

Jun

Jul

Aug

Sep

Oct

Nov

Dec

Total

Rental
Fees
Employee
salary

60,000

60,000

60,000

60,000

60,000

60,000

60,000

60,000

60,000

60,000

60,000

60,000

60,000

720,000

42,000

42,000

42,000

42,000

42,000

42,000

42,000

42,000

42,000

42,000

42,000

42,000

42,000

504,000

Stationary
expense

54,953.50

54,953.50

54,953.50

54,953.50

54,953.50

54,953.50

54,953.50

54,953.50

54,953.50

54,953.50

54,953.50

54,953.50

54,953.50

659,442

Electricity
expense

13,014.74

13,039.50

13,493.43

12,594.30

12,823.40

12,344.40

13,483.40

12,039.43

12,432.44

12,493.54

12,492.45

12,394.34

12,482.23

152,113

Water
expense

224.2857

233.432

232.45

221.54

232.45

221.45

201.43

213.54

203.54

204.21

224.3

203.3

213.4

2,605

Internet
and
Telephone
expense

2,878.30

2,878.30

2,878.30

2,878.30

2,878.30

2,878.30

2,878.30

2,878.30

2,878.30

2,878.30

2,878.30

2,878.30

2,878.30

34,540

Fire
Insurance

340.33

340.33

340.33

340.33

340.33

340.33

340.33

340.33

340.33

340.33

340.33

340.33

340.33

4,084

173,411

173,445

173,898

172,988

173,228

172,738

173,857

172,425

172,808

172,870

172,889

172,770

172,868

2,076,783

Total

174

Chapter 7
Financing the project

175

7.1

Milady Ice cream Shop


Income Statement

For the ended December Year 2013


Period Starting:

Jan

Feb

Mar

Apr

May

Jun

Jul

Aug

Sep

Oct

Nov

Dec

Total

Revenue
Sale

580560

588820

592360

601800

601800

587640

586460

602980

640740

687940

6071100

500,523

500,523

750,784

750,784

750,784

750,784

312,827

312,827

312,827

312,827

500,523

500,523

6,256,531

27,000

27,000

27,000

27,000

27,000

27,000

27,000

27,000

27,000

27,000

27,000

27,000

324,000

Stationary expense

396.25

396.25

396.25

396.25

396.25

396.25

396.25

396.25

396.25

396.25

396.25

396.25

4,755

Electricity expense

2,113

2,113

3,169

3,169

3,169

3,169

1,321

1,321

1,321

1,321

2,113

2,113

26,410

104

104

156

156

156

156

65

65

65

65

104

104

1,296

2612.93

2612.93

3720.77

3720.77

3720.77

3720.77

1782.05

1782.05

1782.05

1782.05

2612.93

2612.93

32461

530,136

530,136

781,505

781,505

781,505

781,505

341,609

341,609

341,609

341,609

530,136

530,136

6,612,992

-530,136

-530,136

-200,945

-192,685

-189,145

-179,705

260,191

246,031

244,851

261,371

110,604

157,804

-541,892

Less : Cost of goods sold


Materials
Labor
Overhead

Water authority expense


Total Overhead
Total Cost of goods sold
Gross income
Expenses
Marketing Expense
Administration Expense

23,100
173,967

23,100
174,298

174,175

174,001

173,460

173,867

172,833

173,334

173,365

173,957

172,972

172,937

2,083,506

Depreciation
Operating Cost
Administration Cost
Total expense
Income (Loss) before tax
Income Taxes (30%)
Net income (loss)

3,853.37

3,853.37

3,853.37

3,853.37

3,853.37

3,853.37

3,853.37

3,853.37

3,853.37

3,853.37

3,853.37

3,853.37

46,094.3

2,279.34

2,279.34

2,279.34

2,279.34

2,279.34

2,279.34

2,279.34

2,279.34

2,279.34

2,279.34

2,279.34

2,279.34

27,352

203,199.71

180,430.71

180,307.71

180,133.71

179,592.71

179,999.71

178,965.71

179,466.71

179,497.71

180,089.71

179,104.71

179,069.71

2,180,052.30

-733,336

-710,567

-381,252

-372,818

-368,737

-359,704

81,225

66,564

65,353

81,281

-68,501

-21,266

-2,721,944

220000.692

213169.992

114375.744

111845.544

110621.244

107911.344

24367.572

19969.272

19605.972

24384.372

20550.192

6379.692

993181.632

-953,336

-923,737

-495,628

-484,664

-479,359

-467,616

56,858

46,595

45,747

56,897

-89,051

-27,645

-3,715,126

176

Milady Ice cream Shop


Income Statement

For the ended December Year 2014


Period Starting:

Jan

Feb

Mar

Apr

May

Jun

Jul

Aug

Sep

Oct

Nov

Dec

Total

Revenue
Sale

731600

778800

856680

860220

869660

880280

890900

909780

902700

903880

921580

945180

10451260

500,523

500,523

750,784

750,784

750,784

750,784

312,827

312,827

312,827

312,827

500,523

500,523

6,256,531

27,000

27,000

27,000

27,000

27,000

27,000

27,000

27,000

27,000

27,000

27,000

33,000

324,000

436.5

436.5

436.5

436.5

436.5

436.5

436.5

436.5

436.5

436.5

436.5

436.5

5,238

Less : Cost of goods sold


Materials
Labor
Overhead
Stationary expense
Electricity expense

4,049

4,049

6,074

6,074

6,074

6,074

2,531

2,531

2,531

2,531

4,049

4,049

50,618

198.72

198.72

298.08

298.08

298.08

298.08

124.2

124.2

124.2

124.2

198.72

198.72

2,484

4684.22

4684.22

6808.58

6808.58

6808.58

6808.58

3091.7

3091.7

3091.7

3091.7

4684.22

4684.22

58340

Total Cost of goods sold

532,207

532,207

784,593

784,593

784,593

784,593

342,919

342,919

342,919

342,919

532,207

538,207

6,638,871

Gross income

199,393

246,593

72,087

75,627

85,067

95,687

547,981

566,861

559,781

560,961

389,373

406,973

3,812,389

Water authority expense


Total Overhead

Expenses
Marketing Expense
Administration Expense

22,100

22,100

173,796

172,750

173,837

172,803

172,810

173,835

173,344

173,434

173,340

173,301

172,790

174,335

2,080,376

Operating Cost

3819.87

3819.87

3819.87

3819.87

3819.87

3819.87

3819.87

3819.87

3819.87

3819.87

3819.87

3819.87

45838.3

Administration Cost

2,279.34

2,279.34

2,279.34

2,279.34

2,279.34

2,279.34

2,279.34

2,279.34

2,279.34

2,279.34

2,279.34

2,279.34

27,352

201,995

178,849

179,936

178,902

178,909

179,934

179,443

179,533

179,439

179,400

178,889

180,434

2,175,666

-2,602

67,744

-107,849

-103,275

-93,842

-84,247

368,538

387,328

380,342

381,561

210,484

226,539

1,636,723

780.729

20323.071

32354.637

30982.437

28152.537

25274.037

110561.427

116198.427

114102.627

114468.327

63145.071

67961.571

491016.81

-3,383

47,420

-140,203

-134,257

-121,994

-109,521

257,977

271,130

266,239

267,093

147,338

158,577

1,145,706

Depreciation

Total expense
Income (Loss) before tax
Income Taxes (30%)
Net income (loss)

177

Milady Ice cream Shop


Income Statement

For the ended December Year 2015


Period Starting:

Jan

Feb

Mar

Apr

May

Jun

Jul

Aug

Sep

Oct

Nov

Dec

Total

Revenue
Sale

962880

969960

984120

998280

1017160

1043120

1052560

1039580

1025420

1045480

1078520

1125720

12342800

500,523

500,523

750,784

750,784

750,784

750,784

312,827

312,827

312,827

312,827

500,523

500,523

6,256,531

31,500

31,500

31,500

31,500

31,500

31,500

31,500

31,500

31,500

31,500

31,500

40,500

387,000

Less : Cost of goods sold


Materials
Labor
Overhead
Stationary expense
Electricity expense
Water authority expense
Total Overhead

5,807
5,810

5,810

8,715

8,715

8,715

8,715

3,631

3,631

3,631

3,631

5,810

5,810

72,626

285.12

285.12

427.68

427.68

427.68

427.68

178.2

178.2

178.2

178.2

285.12

285.12

3,564

6095.12

6095.12

9142.68

9142.68

9142.68

9142.68

3809.2

3809.2

3809.2

3809.2

6095.12

6095.12

81997

Total Cost of goods sold

538,118

538,118

791,427

791,427

791,427

791,427

348,136

348,136

348,136

348,136

538,118

547,118

6,725,528

Gross income

424,762

431,842

192,693

206,853

225,733

251,693

704,424

691,444

677,284

697,344

540,402

578,602

5,617,272

173,930

174,259

173,866

173,838

173,915

172,926

172,944

172,920

172,432

173,706

173,906

172,790

2,081,431

Operating Cost

3,792.62

3,792.62

3,792.62

3,792.62

3,792.62

3,792.62

3,792.62

3,792.62

3,792.62

3,792.62

3,792.62

3,792.62

45,511.44

Administration Cost

2145.17

2145.17

2145.17

2145.17

2145.17

2145.17

2145.17

2145.17

2145.17

2145.17

2145.17

2145.17

25742.04

182,468

180,197

179,804

179,776

179,853

178,864

178,882

178,858

178,370

179,644

179,844

178,728

2,152,684

Expenses
Marketing Expense
Administration Expense

2,600

Depreciation

Total expense
Income (Loss) before tax
Income Taxes (30%)
Net income (loss)

242,294

251,645

12,890

27,078

45,881

72,830

525,542

512,586

498,914

517,700

360,558

399,874

3,464,588

72688.227

75493.527

3866.859

8123.259

13764.159

21848.859

157662.603

153775.803

149674.203

155310.003

108167.427

119962.227

1039376.256

169,606

176,152

9,023

18,954

32,116

50,981

367,879

358,810

349,240

362,390

252,391

279,912

2,425,211

178

Milady Ice cream Shop


Income Statement

For the ended December Year 2016


Period Starting:

Jan

Feb

Mar

Apr

May

Jun

Jul

Aug

Sep

Oct

Nov

Dec

Total

Revenue
Sale

1148140

1112740

1122180

1185900

1198880

1162300

1104480

1091500

1071440

1118640

1157580

1209500

13683280

500,523

500,523

750,784

750,784

750,784

750,784

312,827

312,827

312,827

312,827

500,523

500,523

6,256,531

31,500

31,500

31,500

31,500

31,500

31,500

31,500

31,500

31,500

31,500

31,500

40,500

387,000

Less : Cost of goods sold


Materials
Labor
Overhead
Stationary expense
Electricity expense

5,300.25
7,219

7,219

10,828

10,828

10,828

10,828

4,512

4,512

4,512

4,512

7,219

7,219

90,233

354.24

354.24

531.36

531.36

531.36

531.36

221.4

221.4

221.4

221.4

354.24

354.24

4,428

7573.24

7573.24

11359.36

11359.36

11359.36

11359.36

4733.4

4733.4

4733.4

4733.4

7573.24

7573.24

99961.25

Total Cost of goods sold

539,596

539,596

793,643

793,643

793,643

793,643

349,060

349,060

349,060

349,060

539,596

548,596

6,743,492

Gross income

608,544

573,144

328,537

392,257

405,237

368,657

755,420

742,440

722,380

769,580

617,984

660,904

6,939,788

Water authority expense


Total Overhead

Expenses
Marketing Expense
Administration Expense

2,600

2,600

173,836

173,756

175,004

173,001

174,987

173,852

173,904

172,850

173,896

173,748

172,886

173,858

2,085,578

Operating Cost

3,792.62

3,792.62

3,792.62

3,792.62

3,792.62

3,792.62

3,792.62

3,792.62

3,792.62

3,792.62

3,792.62

3,792.62

45,511.44

Administration Cost

Depreciation

2145.17

2145.17

2145.17

2145.17

2145.17

2145.17

2145.17

2145.17

2145.17

2145.17

2145.17

2145.17

25742.04

Total expense

182,374

179,694

180,942

178,939

180,925

179,790

179,842

178,788

179,834

179,686

178,824

179,796

2,159,431

Income (Loss) before tax

426,170

393,450

147,595

213,318

224,312

188,867

575,578

563,652

542,546

589,894

439,160

481,108

4,780,356

127850.991

118034.991

44278.455

63995.355

67293.555

56660.055

172673.343

169095.543

162763.743

176968.143

131747.991

144332.391

1434106.881

298,319

275,415

103,316

149,322

157,018

132,207

402,904

394,556

379,782

412,926

307,412

336,776

3,346,249

Income Taxes (30%)


Net income (loss)

179

Milady Ice cream Shop


Income Statement

For the ended December Year 2017


Period Starting:

Jan

Feb

Mar

Apr

May

Jun

Jul

Aug

Sep

Oct

Nov

Dec

Total

Revenue
Sale

1217760

1198880

1157580

1228380

1230740

1150500

1125720

1108020

1098580

1089140

1162300

1241360

14008960

500,523

500,523

750,784

750,784

750,784

750,784

312,827

312,827

312,827

312,827

500,523

500,523

6,256,531

36,000

36,000

36,000

36,000

36,000

36,000

36,000

36,000

36,000

36,000

36,000

48,000

444,000

Less : Cost of goods sold


Materials
Labor
Overhead
Stationary expense
Electricity expense

5,341
9,155

9,155

13,733

13,733

13,733

13,733

5,722

5,722

5,722

5,722

9,155

9,155

114,442

449.28

449.28

673.92

673.92

673.92

673.92

280.8

280.8

280.8

280.8

449.28

449.28

5,616

9604.28

9604.28

14406.92

14406.92

14406.92

14406.92

6002.8

6002.8

6002.8

6002.8

9604.28

9604.28

125399

Total Cost of goods sold

546,127

546,127

801,191

801,191

801,191

801,191

354,830

354,830

354,830

354,830

546,127

558,127

6,825,930

Gross income

671,633

652,753

356,389

427,189

429,549

349,309

770,890

753,190

743,750

734,310

616,173

683,233

7,183,030

173,445

173,898

172,988

173,228

172,738

173,857

172,425

172,808

172,870

172,889

172,770

172,868

2,076,783

Operating Cost

3,792.62

3,792.62

3,792.62

3,792.62

3,792.62

3,792.62

3,792.62

3,792.62

3,792.62

3,792.62

3,792.62

3,792.62

45,511.44

Administration Cost

Water authority expense


Total Overhead

Expenses
Marketing Expense
Administration Expense

2,600

Depreciation

2145.17

2145.17

2145.17

2145.17

2145.17

2145.17

2145.17

2145.17

2145.17

2145.17

2145.17

2145.17

25742.04

Total expense

181,983

179,836

178,926

179,166

178,676

179,795

178,363

178,746

178,808

178,827

178,708

178,806

2,148,036

Income (Loss) before tax

489,650

472,917

177,463

248,023

250,873

169,514

592,527

574,444

564,942

555,483

437,465

504,427

5,034,994

146894.979

141875.079

53238.987

74406.987

75261.987

50854.287

177758.223

172333.323

169482.723

166645.023

131239.479

151328.079

1510498.056

342,755

331,042

124,224

173,616

175,611

118,660

414,769

402,111

395,460

388,838

306,225

353,099

3,524,495

Income Taxes (30%)


Net income (loss)

180

7.2

Milady Ice cream


Balance Sheet
For the year ended December 2013

JAN

FEB

MAR

APR

MAY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Asset
Current Asset
Cash

Total Current Asset

79,192

580,560

588,820

592,360

601,800

601,800

587,640

586,460

602,980

640,740

687,940

580,560

588,820

592,360

601,800

601,800

587,640

586,460

602,980

640,740

687,940

79,192

79,192

79,192

79,192

79,192

79,192

79,192

79,192

79,192

79,192

79,192

79,192

79,192

79,192

79,192

79,192

79,192

79,192

79,192

79,192

79,192

79,192

79,192

79,192

79,192

659,752

668,012

671,552

680,992

680,992

666,832

665,652

682,172

719,932

767,132

79,192

79,192

659,752

668,012

671,552

680,992

680,992

666,832

665,652

682,172

719,932

767,132

79,192

79,192

659,752

668,012

671,552

680,992

680,992

666,832

665,652

682,172

719,932

767,132

79,192

79,192

659,752

668,012

671,552

680,992

680,992

666,832

665,652

682,172

719,932

767,132

Fixed Asset
Operation and Admin
Fixed Asset
Total Fixed Asset
Total Asset
Liability and Equity
Liability
Long term note payable
Other
Total liability
Equity
Retain earning
Owner equity
Total equity
Total liability and equity

181

Milady Ice cream


Balance Sheet
For the year ended December 2014

JAN

FEB

MAR

APR

MAY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Asset
Current Asset
Cash

731,600

778,800

856,680

860,220

869,660

880,280

890,900

909,780

902,700

903,880

921,580

945,180

Total Current Asset

731,600

778,800

856,680

860,220

869,660

880,280

890,900

909,780

902,700

903,880

921,580

945,180

Operation and Admin Fixed Asset

152,383

152,383

152,383

152,383

152,383

152,383

152,383

152,383

152,383

152,383

152,383

152,383

Total Fixed Asset

152,383

152,383

152,383

152,383

152,383

152,383

152,383

152,383

152,383

152,383

152,383

152,383

883,983

931,183

1,009,063

1,012,603

1,022,043

1,032,663

1,043,283

1,062,163

1,055,083

1,056,263

1,073,963

1,097,563

883,983

931,183

1,009,063

1,012,603

1,022,043

1,032,663

1,043,283

1,062,163

1,055,083

1,056,263

1,073,963

1,097,563

883,983

931,183

1,009,063

1,012,603

1,022,043

1,032,663

1,043,283

1,062,163

1,055,083

1,056,263

1,073,963

1,097,563

883,983

931,183

1,009,063

1,012,603

1,022,043

1,032,663

1,043,283

1,062,163

1,055,083

1,056,263

1,073,963

1,097,563

Fixed Asset

Total Asset
Liability and Equity
Liability
Long term note payable
Other
Total liability
Equity
Retain earning
Owner equity
Total equity
Total liability and equity

182

Milady Ice cream


Balance Sheet
For the year ended December 2015

JAN

FEB

MAR

APR

MAY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Asset
Current Asset
Cash

962,880

969,960

984,120

998,280

1,017,160

1,043,120

1,052,560

1,039,580

1,025,420

1,045,480

1,078,520

1,125,720

Total Current Asset


Fixed Asset

962,880

969,960

984,120

998,280

1,017,160

1,043,120

1,052,560

1,039,580

1,025,420

1,045,480

1,078,520

1,125,720

Operation and Admin Fixed Asset

223,636

223,636

223,636

223,636

223,636

223,636

223,636

223,636

223,636

223,636

223,636

223,636

Total Fixed Asset


Total Asset

223,636

223,636

223,636

223,636

223,636

223,636

223,636

223,636

223,636

223,636

223,636

223,636

1,186,516

1,193,596

1,207,756

1,221,916

1,240,796

1,266,756

1,276,196

1,263,216

1,249,056

1,269,116

1,302,156

1,349,356

1,186,516

1,193,596

1,207,756

1,221,916

1,240,796

1,266,756

1,276,196

1,263,216

1,249,056

1,269,116

1,302,156

1,349,356

Liability and Equity


Liability
Long term note payable
Other
Total liability
Equity
Retain earning
Owner equity
Total equity
Total liability and equity

1,186,516

1,193,596

1,207,756

1,221,916

1,240,796

1,266,756

1,276,196

1,263,216

1,249,056

1,269,116

1,302,156

1,349,356

1,186,516

1,193,596

1,207,756

1,221,916

1,240,796

1,266,756

1,276,196

1,263,216

1,249,056

1,269,116

1,302,156

1,349,356

183

Milady Ice cream


Balance Sheet
For the year ended December 2016
JAN

FEB

MAR

APR

MAY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Asset
Current Asset
Cash

1,148,140

1,112,740

1,122,180

1,185,900

1,198,880

1,162,300

1,104,480

1,091,500

1,071,440

1,118,640

1,157,580

1,209,500

Total Current Asset

1,148,140

1,112,740

1,122,180

1,185,900

1,198,880

1,162,300

1,104,480

1,091,500

1,071,440

1,118,640

1,157,580

1,209,500

Operation and Admin Fixed Asset

294,889

294,889

294,889

294,889

294,889

294,889

294,889

294,889

294,889

294,889

294,889

294,889

Total Fixed Asset

294,889

294,889

294,889

294,889

294,889

294,889

294,889

294,889

294,889

294,889

294,889

294,889

1,443,029

1,407,629

1,417,069

1,480,789

1,493,769

1,457,189

1,399,369

1,386,389

1,366,329

1,413,529

1,452,469

1,504,389

1,443,029

1,407,629

1,417,069

1,480,789

1,493,769

1,457,189

1,399,369

1,386,389

1,366,329

1,413,529

1,452,469

1,504,389

Fixed Asset

Total Asset
Liability and Equity
Liability
Long term note payable
Other
Total liability
Equity
Retain earning
Owner equity
Total equity
Total liability and equity

1,443,029

1,407,629

1,417,069

1,480,789

1,493,769

1,457,189

1,399,369

1,386,389

1,366,329

1,413,529

1,452,469

1,504,389

1,443,029

1,407,629

1,417,069

1,480,789

1,493,769

1,457,189

1,399,369

1,386,389

1,366,329

1,413,529

1,452,469

1,504,389

184

Milady Ice cream


Balance Sheet
For the year ended December 2017
JAN

FEB

MAR

APR

MAY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Asset
Current Asset
Cash
Total Current Asset

1,217,760

1,198,880

1,157,580

1,228,380

1,230,740

1,150,500

1,125,720

1,108,020

1,098,580

1,089,140

1,162,300

1,241,360

1,217,760

1,198,880

1,157,580

1,228,380

1,230,740

1,150,500

1,125,720

1,108,020

1,098,580

1,089,140

1,162,300

1,241,360

366,142

366,142

366,142

366,142

366,142

366,142

366,142

366,142

366,142

366,142

366,142

366,142

Fixed Asset
Operation and Admin Fixed Asset
Total Fixed Asset
Total Asset

366,142

366,142

366,142

366,142

366,142

366,142

366,142

366,142

366,142

366,142

366,142

366,142

1,583,902

1,565,022

1,523,722

1,594,522

1,596,882

1,516,642

1,491,862

1,474,162

1,464,722

1,455,282

1,528,442

1,607,502

1,583,902

1,565,022

1,523,722

1,594,522

1,596,882

1,516,642

1,491,862

1,474,162

1,464,722

1,455,282

1,528,442

1,607,502

1,583,902

1,565,022

1,523,722

1,594,522

1,596,882

1,516,642

1,491,862

1,474,162

1,464,722

1,455,282

1,528,442

1,607,502

1,583,902

1,565,022

1,523,722

1,594,522

1,596,882

1,516,642

1,491,862

1,474,162

1,464,722

1,455,282

1,528,442

1,607,502

Liability and Equity


Liability
Long term note payable
Other
Total liability
Equity
Retain earning
Owner equity
Total equity
Total liability and equity

185

7.3

Milady ice-cream
Statement of Cash flow
For the ender year December 2013
JAN

FEB

Cash paid for :


Cost of goods sold
Marketing Expense
Administration Expense

APR

MAY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

-1,337,648

-2,048,215

-2,469,467

-2,842,285

-3,211,022

-3,570,726

-3,489,501

-3,422,937

-3,357,584

-3,276,303

-3,344,804

580560

588820

592360

601800

601800

587640

586460

602980

640740

687940

6071100

530,136
23,100

530,136

781,505

781,505

781,505

781,505

341,609

341,609

341,609

341,609

530,136

530,136

6,612,992
23,100

173,967

174,298

174,175

174,001

173,460

173,867

172,833

173,334

173,365

173,957

172,972

172,937

2,083,506

Cash at Beginning of month


Production & Operation activities
Cash received from:
sale

MAR

Depreciation
Operating Cost
Administration Cost
Total expense
Net Cash Flow from

3,853.37

3,853.37

3,853.37

3,853.37

3,853.37

3,853.37

3,853.37

3,853.37

3,853.37

3,853.37

3,853.37

3,853.37

46,094.3

2,279.34

2,279.34

2,279.34

2,279.34

2,279.34

2,279.34

2,279.34

2,279.34

2,279.34

2,279.34

2,279.34

2,279.34

27,352

203,199.71

180,430.71

180,307.71

180,133.71

179,592.71

179,999.71

178,965.71

179,466.71

179,497.71

180,089.71

179,104.71

179,069.71

2,180,052.3

-733,336

-710,567

-381,252

-372,818

-368,737

-359,704

81,225

66,564

65,353

81,281

-68,501

-21,266

-2,721,944

604,312
604,312

604,312

-1,337,648

-2,048,215

-2,429,467

-2,842,285

-3,211,022

-3,570,726

-3,489,501

-3,422,937

-3,357,584

-3,276,303

-3,344,804

-3,366,070

Production & Operations


Investing activities
Cash received from:
Sale of assets
Cash paid for :
Fixed Asset
Net Cash Flow from Investing
activities
Financing activities
Cash received from:
Borrowing
Cash paid for :
Payment of loans
Net Cash Flow from Financing
activities
Cash at Ending of month

186

Milady ice-cream
Statement of Cash flow
For the ender year December 2014
JAN

FEB

MAR

APR

MAY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

-3,366,070

-3,369,074

-3,301,732

-3,409,983

-3,513,660

-3,607,904

-3,692,553

-3,324,417

-2,937,491

-2,557,551

-2,176,392

-1,966,310

731600

778800

856680

860220

869660

880280

890900

909780

902700

903880

921580

945180

10451260

532,207
22,100

532,207

784,593

784,593

784,593

784,593

342,919

342,919

342,919

342,919

532,207

538,207

6,638,871
22,100

173,796

172,750

173,837

172,803

172,810

173,835

173,344

173,434

173,340

173,301

172,790

174,335

2,080,376

Operating Cost

3819.87

3819.87

3819.87

3819.87

3819.87

3819.87

3819.87

3819.87

3819.87

3819.87

3819.87

3819.87

45838.3

Administration Cost

2,279.34

2,279.34

2,279.34

2,279.34

2,279.34

2,279.34

2,279.34

2,279.34

2,279.34

2,279.34

2,279.34

2,279.34

27,352

201,995

178,849

179,936

178,902

178,909

179,934

179,443

179,533

179,439

179,400

178,889

180,434

2,175,666

-2,602

67,744

-107,849

-103,275

-93,842

-84,247

368,538

387,328

380,342

381,561

210,484

226,539

1,636,723

402
-402

402
-402

402
-402

402
-402

402
-402

402
-402

402
-402

402
-402

402
-402

402
-402

402
-402

402
-402

4824
-4824

-3,369,074

-3,301,732

-3,409,983

-3,513,660

-3,607,904

-3,692,553

-3,324,417

-2,937,491

-2,557,551

-2,176,392

-1,966,310

-1,740,173

Cash at Beginning of month


Production & Operation activities
Cash received from:
sale
Cash paid for :
Cost of goods sold
Marketing Expense
Administration Expense
Depreciation

Total expense
Net Cash Flow from
Production & Operations
Investing activities
Cash received from:
Sale of assets
Cash paid for :
Fixed Asset
Net Cash Flow from Investing
activities
Financing activities
Cash received from:
Borrowing
Cash paid for :
Payment of loans
Net Cash Flow from Financing
activities
Cash at Ending of month

187

Milady ice-cream
Statement of Cash flow
For the ender year December 2015
JAN

FEB

MAR

APR

MAY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

-1,740,173

-1,500,915

-1,252,306

-1,242,452

-1,218,410

-1,175,565

-1,105,771

-583,265

-73,715

422,163

936,827

1,294,349

962880

969960

984120

998280

1017160

1043120

1052560

1039580

1025420

1045480

1078520

1125720

12342800

538,118
2,600

538,118

791,427

791,427

791,427

791,427

348,136

348,136

348,136

348,136

538,118

547,118

6,725,528

173,930

174,259

173,866

173,838

173,915

172,926

172,944

172,920

172,432

173,706

173,906

172,790

2,081,431

Operating Cost

3,792.62

3,792.62

3,792.62

3,792.62

3,792.62

3,792.62

3,792.62

3,792.62

3,792.62

3,792.62

3,792.62

3,792.62

45,511.44

Administration Cost

2145.17

2145.17

2145.17

2145.17

2145.17

2145.17

2145.17

2145.17

2145.17

2145.17

2145.17

2145.17

25742.04

Total expense

182,468

180,197

179,804

179,776

179,853

178,864

178,882

178,858

178,370

179,644

179,844

178,728

2,152,684

Net Cash Flow from

242,294

251,645

12,890

27,078

45,881

72,830

525,542

512,586

498,914

517,700

360,558

399,874

3,464,588

3,036
-3,036

3,036
-3,036

3,036
-3,036

3,036
-3,036

3,036
-3,036

3,036
-3,036

3,036
-3,036

3,036
-3,036

3,036
-3,036

3,036
-3,036

3,036
-3,036

3,036
-3,036

36,432
-36,432

-1,500,915

-1,252,306

-1,242,452

-1,218,410

-1,175,565

-1,105,771

-583,265

-73,715

422,163

936,827

1,294,349

1,691,187

Cash at Beginning of month


Production & Operation activities
Cash received from:
sale
Cash paid for :
Cost of goods sold
Marketing Expense
Administration Expense
Depreciation

Production & Operations


Cash received from:
Sale of assets
Cash paid for :
Fixed Asset
Net Cash Flow from Investing
activities
Financing activities
Cash received from:
Borrowing
Cash paid for :
Payment of loans
Net Cash Flow from Financing
activities
Cash at Ending of month

188

Milady ice-cream
Statement of Cash flow
For the ender year December 2016
JAN

FEB

MAR

APR

MAY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

1,691,187

2,116,955

2,510,003

2,657,196

2,870,112

3,094,002

3,282,467

3,857,643

4,420,893

4,963,037

5,552,529

5,991,287

1148140

1112740

1122180

1185900

1198880

1162300

1104480

1091500

1071440

1118640

1157580

1209500

13683280

539,596
2,600

539,596

793,643

793,643

793,643

793,643

349,060

349,060

349,060

349,060

539,596

548,596

6,743,492
2,600

173,836

173,756

175,004

173,001

174,987

173,852

173,904

172,850

173,896

173,748

172,886

173,858

2,085,578

Operating Cost

3,792.62

3,792.62

3,792.62

3,792.62

3,792.62

3,792.62

3,792.62

3,792.62

3,792.62

3,792.62

3,792.62

3,792.62

45,511.44

Administration Cost

Cash at Beginning of month


Production & Operation activities
Cash received from:
sale
Cash paid for :
Cost of goods sold
Marketing Expense
Administration Expense
Depreciation

2145.17

2145.17

2145.17

2145.17

2145.17

2145.17

2145.17

2145.17

2145.17

2145.17

2145.17

2145.17

25742.04

Total expense

182,374

179,694

180,942

178,939

180,925

179,790

179,842

178,788

179,834

179,686

178,824

179,796

2,159,431

Net Cash Flow from

426,170

393,450

147,595

213,318

224,312

188,867

575,578

563,652

542,546

589,894

439,160

481,108

4,780,356

402
-402

402
-402

402
-402

402
-402

402
-402

402
-402

402
-402

402
-402

402
-402

402
-402

402
-402

402
-402

4824
-4824

2,116,955

2,510,003

2,657,196

2,870,112

3,094,022

3,282,467

3,857,643

4,420,893

4,963,037

5,552,529

5,991,287

6,471,993

Production & Operations


Cash received from:
Sale of assets
Cash paid for :
Fixed Asset
Net Cash Flow from Investing
activities
Financing activities
Cash received from:
Borrowing
Cash paid for :
Payment of loans
Net Cash Flow from Financing
activities
Cash at Ending of month

189

Milady ice-cream
Statement of Cash flow
For the ender year December 2017
JAN

FEB

MAR

APR

MAY

JUN

JUL

AUG

SEP

OCT

NOV

DEC

Total

6,471,993

6,958,607

7,428,488

7,602,915

7,847,902

8,095,739

8,262,217

8,851,708

9,423,116

9,985,022

10,537,469

10,971,898

1217760

1198880

1157580

1228380

1230740

1150500

1125720

1108020

1098580

1089140

1162300

1241360

14008960

546,127
2,600

546,127

801,191

801,191

801,191

801,191

354,830

354,830

354,830

354,830

546,127

558,127

6,825,930

173,445

173,898

172,988

173,228

172,738

173,857

172,425

172,808

172,870

172,889

172,770

172,868

2,076,783

Operating Cost

3,792.62

3,792.62

3,792.62

3,792.62

3,792.62

3,792.62

3,792.62

3,792.62

3,792.62

3,792.62

3,792.62

3,792.62

45,511.44

Administration Cost

Cash at Beginning of month


Production & Operation activities
Cash received from:
sale
Cash paid for :
Cost of goods sold
Marketing Expense
Administration Expense
Depreciation

2145.17

2145.17

2145.17

2145.17

2145.17

2145.17

2145.17

2145.17

2145.17

2145.17

2145.17

2145.17

25742.04

Total expense

181,983

179,836

178,926

179,166

178,676

179,795

178,363

178,746

178,808

178,827

178,708

178,806

2,148,036

Net Cash Flow from

489,650

472,917

177,463

248,023

250,873

169,514

592,527

574,444

564,942

555,483

437,465

504,427

5,034,994

3,036
-3,036

3,036
-3,036

3,036
-3,036

3,036
-3,036

3,036
-3,036

3,036
-3,036

3,036
-3,036

3,036
-3,036

3,036
-3,036

3,036
-3,036

3,036
-3,036

3,036
-3,036

36,432
-36,432

6,958,607

7,428,488

7,602,915

7,847,902

8,095,739

8,262,217

8,851,708

9,423,116

9,985,022

10,537,469

10,971,898

11,473,289

Production & Operations


Cash received from:
Sale of assets
Cash paid for :
Fixed Asset
Net Cash Flow from Investing
activities
Financing activities
Cash received from:
Borrowing
Cash paid for :
Payment of loans
Net Cash Flow from Financing
activities
Cash at Ending of month

190

Chapter 8
Risk management

191

8.1Internal risk
8.1.1Risk in the staff
People that we hire service to customer are low in experience and doesnt have high
education also had a very high chance to leave the job very soon but we do train and gain
they royalty and their motive to stay longer

http://collider.com/entertainment/article.asp/aid/4278/cid/13/tcid/1
http://blog.sparkhire.com/2012/05/17/the-best-jobs-for-college-students/waitress/

8.1.2Risk in communication
-

almost of ice cream we provide are Thai dessert and exotic fruit so this kind a be hard
to descript to customer or customer to guest what ice cream look like teat like so we
do provide tester and explain the ingredient of that ice cream by picture
people that travel to Thailand are sometime cant spoke English or good in English

http://www.ibelieveinadv.com/category/print/page/38
192

8.2 External risk


8.2.1 Risk in Political situation
POLITICAL INSTABILITY
A color-coded political conflict, broadly pitting "red" urban and rural poor against "yellow"
royalists
But the situation seem to down but the 2556 gubernatorial election can change the situation

http://hilight.kapook.com/view/79657

8.2.2 Risk in nature disaster


List of disaster in Bangkok
Data related to human and economic losses from disasters that have occurred between
1980 and 2010.

Percentage of reported people affected by disaster type


Drought: 46.7 %Flood: 48 %Storm: 5 %

193

Estimated economic damages reported by disaster type (US$ x 1,000)

July 2011 January 2012:


widespread flooding in 65 provinces
resulted in 815 confirmed deaths, 13
million rai (21,000 square kilometers
(8,100 sq mi) of farmland damaged,
and estimated economic losses of
1,425 billion baht.
September13,
2012 :Bangkok flood
Floods in Thailand in 2011
killed 815 people and
affected 13.6 million people.
Heavy flooding and landslide
is expected this time too in
Capital Bangkok.

194

http://en.wikipedia.org/wiki/List_of_disasters_in_Thailand
http://www.disaster-report.com/2012/03/recent-natural-disasters-in-thailand.html
http://www.preventionweb.net/english/countries/statistics/?cid=170

8.2.3 Rick in economic


The central bank is standing by its 2012 growth forecast of 5.7 percent. The economy grew
just 0.1 percent in 2011, largely as a result of the floods.
At its most recent policy meeting in September, the central bank left its main interest rate
unchanged at 3 percent, as expected. It now seems likely to leave rates unchanged until the
end of the year to help the recovery in light of the weakening global economic outlook.
What to watch:
- Central bank policy moves, and whether the GDP forecast proves accurate.
- Whether firms actually leave Thailand to escape government-mandated wage increases, as
some have threatened.
- The level of pressure on the government over the hugely expensive rice scheme, its flagship
election policy. Withdrawing it might be the best option for the economy, but it would be a
major loss of face and could cost the government some of its vast rural support

http://www.reuters.com/article/2012/10/10/thailand-risks-idAFRISKTH20121010
http://community.jobdynamo.com/84/

195

8.2.4 Risk in technology


The technology risk for ice cream business can happen from unusual machine that
might cause ice cream quality problems such as melting, changes in flavor and color, changes
in texture and smoothness, and package disintegration.

Technology risk also happened from competitor too. Nowadays, there are many new
technology for produce ice cream such as fried ice cream business which have their own
machine to make fried ice cream.

196

http://www.google.com/imgres?hl=th&sa=X&tbo=d&biw=1173&bih=570&tbm=isch&tbnid
=CaaGSH3EiMt74M:&imgrefurl=http://www.tradeboss.com/default.cgi/action/viewproducts
/productid/83122/productname/Fried_ice_cream_machine_ice_pan_Stirring_ice_machine/&d
ocid=UNKDTledURbUFM&imgurl=http://photos.tradeholding.com/attach/hash178/83122/fr
ied_ice_cream_machine_ice_pan_frito_frio_inexusa_welbex_helado_frito_frio_wf1120b_1.j
pg&w=290&h=230&ei=VLsHUbTiMYWrrAfEhYCYCA&zoom=1&ved=1t:3588,r:38,s:0,i:
205&iact=rc&dur=862&sig=116753863772852272722&page=3&tbnh=184&tbnw=232&sta
rt=32&ndsp=17&tx=79&ty=55

http://www.google.com/imgres?hl=th&tbo=d&biw=1173&bih=570&tbm=isch&tbnid=2Oiqo
c17frTAhM:&imgrefurl=http://webboard.yenta4.com/topic/487994&docid=qHGMIK5vOg6
xMM&imgurl=http://webboard.yenta4.com/uploads/2011/08/02/135883attachment.jpg&w=550&h=365&ei=LbwHUZSzEYmsrAec94GwDw&zoom=1&ved=1t:358
8,r:33,s:0,i:186&iact=rc&dur=2078&sig=116753863772852272722&page=3&tbnh=174&tb
nw=262&start=25&ndsp=15&tx=91&ty=113

197