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Preface

This Project is a part of 1203302 Project Feasibility Study and Evaluation Course in the third
semester of 2009. In this project is studying the feasibility of dessert business in Bangkok, which is
include generally of dessert shop business, management, competition analysis and marketing
feasibility, the technical process in dessert business, and the financial feasibility of this business This
project makes everyone who interested to get knowledge and information about dessert business
before make decision to investment, including preoperational process and operation process of dessert
business, for the benefit to investment and profit of doing this business.We expect that our project will
provide benefit more and more interested person, moreover, if they are any error in this project or
whatever, I ground made an apology at this opportunity.

Jantima Maneeniam
Table of content

Title Page

Preface

Table of Content

Chapter 1: Introduction 1

1.1 Background and Significance of the Project 2

1.2 Project Objectives 3

1.3 Benefit of project 3

1.4 Operation Methods 3

Chapter 2: Industry Profile

2.1 Nature of industry 5

2.2 Situation of industry 6

2.3 Product/service (in general) 7

2.4 Vision and Mission 9

2.5 Strategy 9

2.5.1 Corporate Level

2.5.2 Business Level

2.5.3 Functional Level Strategies

Chapter 3: Market Feasibility Study

3.1 Market Analysis 11

3.2 STP Analysis 16

3.3 Marketing Mix Strategy 20

3.4 Marketing Expense (Sales Incentive) 21

3.5 Sale Forecast/Profit Estimation 23

3.6 Market Feasibility Conclusion 24


Title Page

Chapter 4: Technical Feasibility Study

4.1. Production and Operations Analysis 23

4.1.1 Product Character 26

4.1.2 Production and service process 29

4.1.3 Location 38

4.1.4 Facility Layout & Management 38

4.2 Cost of Investment 40

4.2.1 Pre – Operating Cost 40

4.3 Investment Cost 40

4.3.2 Tools and Equipment

4.4 Management Analysis 42

4.4.1 Organization Management & Administration cost

4.5 Technical Feasibility Conclusion 46

Chapter 5: Financial Analysis 47

Chapter 6: Summary 52

Appendix 57
List of Figures

Page

Figure 1: Statistics of the population in Silom within 2007- 6


2009
Figure 2: The result of online questionnaires 15

Figure 3: Sales forecast in 3 year 21

List of Tables

Page

TABLE 1: TIME FRAME 4

TABLE 2: MARKETING EXPENSES IN MONTHLY OF EACH 19


YEAR:

TABLE 3: SALES FORECAST 20

Table 9TABLE 4: PRE-OPERATING COST 40

TABLE 5: INVESTMENT COST 40

TABLE 6: RAW MATERIAL COST PER YEAR 41

TABLE 7: DIRECT LABOR COST 41

TABLE 8: OVERHEAD 42

TABLE9: NET INCOME IN 3 YEARS. 47

ABLE 10: CASH FLOW IN 3 YEARS 48


1

Background and significance of the project

Nowadays, Thailand consumes a lot of foreign food that very expensive, if


compare with Thai food. The data from Food Focus Thailand shows that Thailand stands
at the top of exportation in Asia and world market.In contrast, its importation is not at
the top in both markets. From this data, it could be a question "Why Thai people like to
consume foreign food more than Thai food?”
In this project, it focused on Thai dessert which is a kind of Thai foods. The
reasons why Thai dessert is focused because it is the identity of Thailand. Moreover, it is
difficult to find in market or shopping place, if compare with foreign dessert such as
cake, bakery, and traditional Japanese dessert. Furthermore, some kinds of Thai
desserts have lost from Thai society.
In this project, it focused on Thai dessert which is a kind of Thai foods. The reasons why
Thai dessert is focused because it is the identity of Thailand. Moreover, it is difficult to
find in market or shopping place, if compare with foreign dessert such as cake, bakery,
and traditional Japanese dessert. Furthermore, some kinds of Thai desserts have lost
from Thai society. Therefore, this project will.
So, I know what customer want and I know what I want to do when I want to
open Thai dessert shop. The important question is why my product should different
from other brand and use the Thai desserts are the main. Then, I study about fusion
food. It is a mix of two countries of food and I think it is very interesting because of each
kind of food; there is a different highlight such as bakery of Western style which has
good feature and low sugar. In term of Thai desserts doesn’t have a strict feature, I can
modify whatever I want. I think, when I mix them together, it should be interesting.
My project isn’t an original Thai dessert but it keeps the Thai style and tasty to
serve customer that more of them are women and they concern about their heath and
shape more than other. My product can called Fusion desserts between Thai and
Western style because some of menu, I put each menu of them to mix together and in
the result, it is a new one. It is a new idea to running business. My brand calls “Flavour”. I
choose this name because it is very easy and example name to memory. People will
know and memorize "Flavour". I got this name idea from new style that I think. Fusion
food will make Thai desserts taste good that Thai people never taste like this before. My
Shop will open on Silom Soi 5 that there are many offices around here and it is a good
location. In that shop has many products such as desserts, foods, and beverages. But
Desserts is a main product of our brand.
2

1.2 Project Objective:


- Promote the Thai desserts into the market again.
- Invite Thai people to take Thai desserts.
- Trade promotion activities of Thai desserts.
- Develop and Increase the Thai desserts market.
- Enhance Thai desserts products and Thai cuisine.
- Expand the market of Thai desserts.
1.3 Benefits of this project:
- To learn about Thai desserts business situation and study in term of project
feasibility of this business.
- To study about the risk of this business.
- To study about the market and financial risk in project feasibility.
- To study about the management and technical process in restaurant business.
- To study Operation process and organize human resource in company.

1.4 Operation Methods:

1. Study about situation of Thai desserts now in Bangkok and study about general information

of Thai dessert such as equipment, menu, raw materials, how to cook each menu, and how
can modify feature of them or create a new
one etc.

2. Survey the market by using online questionnaires and use the result to improve my product.

3. Study and plan organization management in details as following:

 Background of Thai desserts.

 The legal of Thailand which related my products such as about open business
what I should to do, how to open shop or restaurant in Thai, what kinds of
taxes I will pay, and human resources of my company.

 Products and other services that related with my shop.

 Plan vision, mission, and strategy of my company.

 Create strategy in 3 level


3

4. Do the marketing analysis:

 Demand of consumer in Thai dessert business.

 Consumer behaviors.

 Analyze general environment in business (ex. political, economy, social, and

environment)

 Survey competitor around there


 Analyze competition (3C analysis)

 Do marketing plan to promote my products.

 Analyze STP( segment target positioning )

 Create marketing mix strategy


 Sale forecast and profit estimation.

 Estimate marketing expenses


5. Study and analyze the technical feasibility process:

 Location
 Company’s investment cost, operation expense, and other expenses.

 Analyze operations and management


6. To do financial analyze in 3 years. (Balance sheet, cash flow, and profit-loss statement in

monthly)

7. Study and analysis risk of Thai dessert business in Bangkok.

8. To Summary the feasibility of Thai desserts business in Bangkok.


4

Time Frame (Table 1: time frame activities within April 2010- May 2010)
5

2.1 Nature of product


Thailand has traded and exchanged cultures with foreign countries since Sukhothai period.
Later in the Ayutthaya and Rattanakosin, Thailand has developed relationship with other countries.
Thailand has adapted the received culture of various diets from many countries to suit with local
condition such as ingredient, materials, and habits. For instance, Thong Yib (ทองหยิบ) from Portugal and
Khanom-Kai from Japan.
Thai desserts can be categorized into 13 groups separate by how to cook and ingredients following:
1. Steam; Thai Sponge cake (Kanom- Saa Lee), Kanom-Namdokmai, Kanom- Sray etc.
2. Egg; Foi Thong (ฝอยทอง), Thong Yib (ทองหยิบ), Thong Yod (ทองหยอด) etc.
3. Boil: Kanom-Tom Duang, Kanom-Tom Khaw, Tapioca in syrup etc.
4. Stir: Sa-Rim, Ta-Go etc.
5. Bake: Kanom-Dok Lam Duan, Ba-Bin etc.
6. Fry: Kanom-Kong, Kanom-SamKele etc.
7. Toast: Sticky rice toast etc.
8. To boil in syrup: boiled bananas in syrup etc.
9. Glaze: banana glaze etc.
10. Coconut milk: Kanom-Lot Chong Nam Gati etc.
11. Syrup: a jelly with syrup, Ngor Loi Gaew etc.
12. Buat: Wholr banana boiled in coconut cream (Gluay buat-chee) etc.
13. Preserve (chae im): fruit preserve, Mango preserve, Tomato preserve etc.
Nowadays, Thai desserts become the Thai culture in term of food. It is used in every rite such
as make merit and wedding ceremony but why it is difficult to find and buy it, Because Thai people
only buy in term of formal rites. They take a lot of bakery more than Thai desserts because Thai
desserts have a lot of sugar and every shop and product is the same. Nothing is interesting. So, I think
about this point and try to modify the original Thai desserts to be a new one by decorate its feature
and menu to attract consumers. Then, I launched a new brand of Thai desserts to market. It names
“Flavour Sweetmeat”. Every product should have good taste and fresh. The concept of product is
“fusion dessert”. Why I call that because I use some menu of bakery in western style to apply with
Thai desserts and modify to the new one. You can see details in next topic. Fusion dessert is a good
choice for customer to taste it and it is a main point of my company.
6

2.2 SITUATION OF INDUSTRY

Now, Thai desserts business is slow down because the cost of main raw material is
very high especially sugar. It is directly affected with this business. In addition, every shop has
both same product and feature. That cause makes the prices of goods is very cheap because of
high competitors but the customers demand decrease. They take care of their health more than
other thing. According to Food Focus Thailand, they lunched the information about the
demand of Thailand is going to be change in term of consumption behavior. They take a lot of
bakery and import the raw material of food from other countries still increase more than
0.87% in this year. And according to Kasikorn center research, they think about Thailand
consume desserts 900 gram per person per year. That mean this business can be increase
because when compare to other country, It is very less. I should this information to analyze
what desserts that I should to do and it still keep the identity of Thai and it can attract
customer well. Then, I put the fusion concept to apply and modify with features and tasty
become a new one.

In the part of location, I choose Silom Street. According to the one of article on the Manager
Daily news, he said that Silom is in top 20 good business area especially in Soi Lalaaisap
because in Silom, there are a lot of offices, department stores, and people that live in here, and
there are a lot of people live surrounding that area following the figure 1:

Figure 1: Statistics of the population in Silom within 2007-2009


from www.dopa.go.th
14,000
12,000
10,000
8,000 2007

6,000 2008

4,000 2009

2,000
0
Male Female Total
7

2.3 PRODUCT & SERVICES IN GENERAL

FUSION DESSERTS

1. Kanom Mor Kang Tuay Thong 2.Milk tea cake

3.Rammit Pie 4. Kao Tok brownie

5. Herbal sticky rice with Sungkhaya 6. Kao Niaw Kaew Cheese Pie
Custard Su Shi

7. Thong Yod Green tea Cake


8

BEVERAGE

1. FRESHY GRAPE 2.GRAPE MIX FRUITS

3. AVOCADO PLUS 4. RED GANG

5. PINE & PRUNE 6. HONEY DRAGON


9

Seasoning Menu

3. Durian cake(Rainy season) 29 baht 2. Rambutan Jelly(Rainy season) 29 baht

2.4 Vision of the organization

“I want to increase the market share into 3 % of dessert business in Silom area ”

2.5 Mission

“My company is the leader of fusion dessert. I use the high quality of raw
materials and the product is good taste. There is nice packaging that can be use gift for
other person and keep the standard quality to the future.”

2.6 Strategy

This project is separated into 3 levels.

1. Corporate level

In this level, I use “Market Penetration” to increase market share of company because I
am a new shop and there a lot of competitors both direct and indirect. So, I want to contract
consumers directly. I will talk about it the marketing part.
10

2. Business level

I focus on the differentiation of product and how to make it distinguish from other.
I mention about the quality of all of the process that related with our products until the
products sold. The Product differentiation can be done by using the unique packaging.
That thing is very important to make me different from other and make the prices of product
is second factor too because customer can see my intention through the value of products.

3. Functional level
Human resource: We have a cook who is professional in food fusion of 2 nations. She has
knowledge both Thai dessert and international bakery that get from her past experience in
several years. We allocate and educate our staff to know and understand how to use
equipments, how to maintain equipments, learn company regulations before working for
easy in real working and also help to reduce trouble and obstacle. We divide our staff into
departments;
1.) Production
2 Female cook
4 Staffs
2.) Front
1 Cashier
2 Waiters + Receptionist
3.) General management; Owner.
4.) Accounting 1 position
5.) Marketing 1 position

Finance: Give an advice for future financial planning or face with loss problem and also
do balance sheet, profit-loss, and income statement for report financial conditions of each
year and can check back.
Marketing: This department takes a responsibility in promote and advertise our products
to public. It helps many people know our company better.
Production: We control company production and always think about new formulas dessert
to make product diversity. For example, produce dessert from seasonal fruits to attract
customers and reduce our cost in the same time because when season of fruits come, their
price will be cheap such as mangoes will grow in summer and their price will be cheaper,
so we use them to make Mango Cheesecake.
General Management: There is only one owner who controls everything in shop and
makes all decisions of company.
11

3.1 MARKET ANALYSIS

3.1.1 General Environment Analysis:

There are many factors that are affected to running my business.

Political: Now, Thailand has a political situation that affected directly with my

business cause the Rajchaphasong road is closed by Thai red shirt group. Then, my

business is located near that area. Some days, I must to close the shop follow the

government order. In addition, the people don’t want to go to Silom because they

concern about the safety. So, the people who live and work in this area cooperate

together to drive out the red shirts in Rajchaphasong road. It is disorder situation in

Thailand now.

Economy: In term of economic in the Thailand is slow down. It is an effect chain

of political situation.

Social & Technology: Now social and technology come together such as

Facebook; it is a large online social network that many people use to help their business.

When I talk about technology in this period, it is important factors that appear in all of
the process of business since before I desire to do the business until sale the product.

For example; before I desire to do the business, I search many information on the
internet webpage.

Environment: Environment is the part of customer decision to come in shop.

When they see a good environment and nice decoration, they should come to the shop.

The good environment management system surrounding the shop is the heart of
services. The shop must be clean and sunny bright.
12

3.1.2 COMPETITION ANALYSIS (3C ANALYSIS)

1. Competitors Analysis:
I have many competitors both direct and indirect as following;

Direct Competitors ->

1. MAMON CAKE is a direct competitor because they


have some menus like my company but the taste and
feature is different. And the Thai dessert is not their
main product. They focus on cakes.

Indirect Competitors ->

1. BUSSARACUM ROYAL THAI CUISINE: they


produce original royal Thai cuisine. There a few of
desserts menu and the price is very expensive.

2. SOUFFLE HOME BAKERY

Inside the shop, there is a good decorate. It is suitable


place to relax and there are lots of cake menus.
13

3. Meeting Moment
Their shop and food is a good decorate the same
too. This shop is suitable for dinner or meeting.
Their product focus on cake

4. Something sweet

Twining moment, it is a slogan of their shop. There


is a good space management and decorate well.
Their products focus on cake.

5. Little Home Bakery

This shop is luxury and the cost of process is very


expensive compare with other shop that sell bakery
too.
14

2. CUSTOMER ANALYSIS

Flavour shop offers good taste of desserts to serve the customer and it is the place
that customer can come to meeting. There are a lot of desserts that offer to you.17

Who are the customers?  Age 15->25 years old both male and
female

 Officers, students, business man or


tourists.

 Medium class - Upper class

What?  Differentiate of product

 Nice packaging

 The quality of raw material


Why the customers want to buy this  To be a gift for other person
product and come to this shop?
 Consume

 They don’t have time to cook by


themselves.

 To meeting with my friend and


relaxing.

When the customer to buy your product?  Special occasion

 Hungry
Where customer can contract?  At Our shop

 Facebook

 Mobile phone
Who is in the decision making?  Parents

 Friends
How?  Good marketing to make customer
memorize this brand.

 Attractive promotion
15

3.2 STP ANALYSIS

 Segment Analysis: According to my online questionnaires on www.polldaddy .com

FREQUENCY
AGE Eat Thai dessert at
least one time/ week Never

Below 15 7 1
15-20 years 20 3
21-25 years 38 2

More than 25 26 3

I separate the group of people by using the age and divide it into 4 groups that can
see on the table above. Then use this information to focus our target market groups.

The most of 27-25 years old, there are eat or buy Thai dessert at least one time per week.
This is the main target group of our business.
16

 Target Market Analysis:

FREQUENCY
Eat Thai dessert at
least one time/ week Never

Below 15 7 1
15-20 years 20 3
21-25 years 38 2

More than 25 26 3

Our target market group are the people who have a age 21 until more than 25 years
old. The most of our target group are women.

 Positioning Analysis:

My positioning is modern design in feature of dessert and the prices is medium when
compare with other shop around Silom. Our business is the one of fusion dessert surrounding
this area.
17

3.3 MARKETING MIX STRATEGY

1. Products: Flavour shop categorized the products in to 3 groups.

1. Fusion desserts: I mix the two styles of desserts to become a new one such as

Rammit Pie, Kao Tok brownie, and Kanom Mor Kaeng Tuay Thong

2. Seasoning desserts: It up to seasonal because each raw material can be cheap in

differentiate season and it help to reduce the cost of production.

3. Beverage

2. Prices: The prices of each product depend on the cost and other expenses. But it is not

too high.

3. Place: Flavour shop located in Silom Soi 5. It near the customer offices and it is

convenience to go there.

4. Promotion: According to the corporate level strategy, there are 3 steps to promote

this business.

1. First step call “Free taste”. Before a few days t in the first mouth that I open the

shop, I distribute the products to the people surrounding my shop and give leaflet to
them. In the leaflet, there are 15% discount coupons for customers who buy the product

in the first week and in every third week of month.

2. Second step, There is a promotion for people that come in the first day open may

be in 10%.

3. In the last step, my shop has a social network on Facebook to customer come to

join, update the new launched menu and exchange the information. Together
18

3.4 MARKETING EXPENSE (SALES INCENTIVE)

Leaflets
 2,400 baht/1000 leaflets (For the 3 mouth in the first year opened)

 200 baht/50 discount coupons (for other mouth)

 600 baht/ 250 leaflets (For other month)

Radio advertise
• Easy FM 105.5

• 1,500 Bath/spot (within 3 month on the first year and on the Jun-Oct in every year)

• Short spot and speaking brand and products or service. The length is about 30 second

minutes that includes name, slogan, sale promotion and place.

Sale promotion
• 10% discount on first week open.

• 15% discount coupons for the first week and every third week of mouth.

• There are discount day on Wednesday on 5% discount.


19

TABLE 2: MARKETING EXPENSES IN MONTHLY OF EACH YEAR:

Mkt. Expenses Y1 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total
- Leaflets 2,400 2,400 2,400 2,400 2,400 2,400 2,400 2,400 2,400 2,400 2,400 2,400 12,600
- Radio advertising 45,000 45,000 45,000 0 0 45,000 45,000 45,000 45,000 45,000 0 0 360,000
- Discount coupon 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 18,000
Subtotal Mkt.
expenses 48,900 48,900 48,900 3,900 3,900 48,900 48,900 48,900 48,900 48,900 3,900 3,900 390,600

Mkt. Expenses in Y2
- Leaflets 600 600 600 600 600 600 600 600 600 600 600 600 7,200
- Radio advertising 0 0 0 0 0 0 0 0 0 0 0 0 0
- Discount coupon 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 18,000
Subtotal Mkt.
expenses 2,100 2,100 2,100 2,100 2,100 2,100 2,100 2,100 2,100 2,100 2,100 2,100 25,200

Mkt. Expenses in y3
- Leaflets 600 600 600 600 600 600 600 600 600 600 600 600 7,200
- Radio advertising - - - - - - - - - - - - -
- Discount coupon 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 18,000
20

3.5 SALES FORECAST IN EACH YEAR

Y1 Y2 Y3
1. THONG YOD GREEN TEA CAKE 214,245.00 188,784.00 181,953.00
2. KAO NIAW KAEW CHEESE PIE 321,367.50 283,176.00 298,390.50
3. MILK TEA CAKE 201,825.00 177,840.00 187,395.00
4. HERBAL STICKY RICE WITH SUNGKHAYA 152,145.00 134,064.00 141,267.00
5. RAMMIT PIE 80,730.00 71,136.00 74,958.00
6. KHANOM MOR KANG TUAY THONG 202,860.00 178,752.00 188,356.00
7. KAO TOK BROWNIE 305,325.00 269,040.00 283,495.00
8.DURIAN CAKE 86,319.00 76,383.00 77,211.00
9 RAMBUTAN JELLY 102,165.00 90,405.00 91,385.00
10.PINE & PRUNE 204,412.50 180,120.00 189,797.50
11. GRAPE MIX FRUITS 202,860.00 178,752.00 188,356.00
12. FRESHY GRAPE 228,217.50 201,096.00 211,900.50
13. AVOCADO PLUS 264,235.50 232,833.60 245,343.30
14. RED GANG 327,060.00 288,192.00 303,676.00
15. HONEY DRAGON 213,727.50 188,328.00 198,446.50
Total Sales 3,107,494.50 2,738,901.60 2,663,483.80

TABLE 3: SALES FORECAST


21
22

Conclusion
To run my business, there are four main factors that both directly affect and
indirectly affect to my business. Political situation at the Rajchaphasong road, Bangkok,
by red shirt protestors cause my shop has to close following government order. Thai
economic is now slow down due to consequence of political situation. Technology is
important in term of pre information searching and helps many people know our
business. Environment in shop and inside shop decoration are important for customers
decision. Competition analysis (3C Analysis), I divide them into 2 groups. Direct
competitor is Mamon Cake who has some menu like me. Indirect competitors are
Bussaracum Royal Thai Cuisine, Souffle Home Bakery, Meeting Moment, Something
Sweet, and Little Home Bakery. Customer analysis, I identify who are my customers. I
can tell the reason of customers that want to buy my products. I know when customers
buy my products. I know the ways that customers use to contact me. I know who has an
influence in decision making. The strategies good marketing and attractive promotion
make customers can memorize my brand well.

STP analysis helps me easy to divide my customers. Segment analysis, I divide my


customers into 4 groups by age according to online questionnaire on www.polldaddy.com.
Target market analysis, I focus on 3 groups; 15 - 20 years, 21 - 25 years, and more than
25 years. In positioning analysis, my positioning is modern design feature of Thai
desserts that price is medium when compare with other competitors at Silom.

Marketing mix strategy, products are fusion desserts, seasoning desserts, and
beverage. Price of each product depends on cost and other expenses but it is not too
high. Place is located at Silom Soi 5 where is near customers offices. Promotion is 3 steps
to promote my business; free taste, first day opening, and online social network “Face
book”.

In marketing expense of 3 years, comprising of leaflets for advertising in each


month; radio advertising expense for 30 seconds promote name, slogan, sale promotion
and place; and sale promotion expense for 10% discount on first week opening, 15%
discount coupons, and 5% discount on Wednesday
23

4.1 PRODUCT & OPERATION ANALYSIS


4.1.1 Product characteristics in detail

KAO NIAW KAEW CHEESE PIE

Kao Niaw Kaew Cheese Pie is the mix


of 2 styles of dessert; western and Thai. It
uses cheese pie to mix together with Kao
Niaw Kaew and dress the surface of a cake
with fruits.

MILK TEA CAKE


It uses the milk tea to mix in sponge cake.
It suit for the people who like the milk tea
flavor.

HERBAL STICKY RICE WITH


SUNGKHAYA CUSTARD SU SHI
This menu is decorated in Japanese style
like a sushi but it is a Thai flavor.

THONG YOD GREEN TEA CAKE

This cake is made of green tea and


decorates with Thong Yod.

RAMMIT PIE

“Rammit pie” is a dessert that made from


pie powder with salt and put Thai
ingredient such as coconut, jackfruit, boiled
corn, and boiled red bean, stir together to
be a good smell and taste pie. When packed
into the pie powder, it becomes a dessert
pie sweet mellow taste to eat a snack or a
full tummy time.
24

KHANOM MOR KANG TUAY


THONG (Egg Custard Pudding)

Kha-nom Mor Kang is one of our famous


Thai desserts. Maybe you have a question
why Thai people choose palm sugar for all
kind of food, especially when we cook Thai
dessert. Palm sugar has a nice color and
odor, and of course its unique taste with
high cholesterol. No wonder I am getting
fat!

KAO TOK BROWNIE

This is brownies which have Kao Tok in


the top of dessert.

RAMBUTAN JELLY
It made of fresh rambutan. The taste is a
little sweet. It can available in June until
October.

BEVERAGE

PINE & PRUNE


Prune juice is high in fiber, potassium
and vitamin A and rich in antioxidants. Fit
Day gives this specific nutritional
information: one cup of prune juice is high
in sugar at 44 grams, provides 17 percent of
vitamin C and iron, 20 percent of
potassium, 28 percent of vitamin B6, and
10 percent of fiber. Many of these nutrients
can help you lose weight.
25

FRESHY GRAPE
The main ingredient is grape and there are a lot
of nutritive values as highlighted below:
- Important vitamins such as vitamin A, B1, B2,
B6 and C6 are found in grapes.
- Anti-oxidants such as anthocyanin, flavones,
geranial, linalool, and tannins.
- Grapes contain all the necessary minerals
such as calcium, chlorine, copper, fluorine,
iron, magnesium, manganese, phosphorus,
potassium, silicon and sulfur.

GRAPE MIX FRUITS


It made of grape juice, pineapple,
watermelon, apple, orange, and lemonade. Both
of it are the beneficial fruit in healthy.

AVOCADO PLUS
The avocado is the second fruit with the
highest monounsaturated fatty acids content at
20%. This amounts to almost twenty times that
of any other fruit.

RED GANG
It made of tomato and strawberries which
is a good ingredient to mix together. Both of
them have good nutrition for your health. Let’s
taste.

HONEY DRAGON
It made of soybean milk, dragon fruit
and honey and then pours the red syrup
in the top of juice.
26

4.1.2 PRODUCTION/ SERVICES PROCESS DESSERTS


1. THONG YOD GREEN TEA CAKE

INGREDIENTS:
- 240 g all-purpose flour
- 1 teaspoon baking powder
- ½ teaspoon baking soda
- 200g unsalted butter, softened
- 200g castor sugar
- 3 large eggs
- 2 tablespoons green tea powder
- 150g natural yogurt
- 200g whipping cream
- Gold Egg Yolks Drops for decoration
METHODS:
1. Bring out the draft, coat with butter, prepare the paper, and warm the stove.
2. Mixed green tea powder with Natural yogurt for green tea powder absorbs water from Natural
yogurt and makes cake body not too dry.
3. Sift flour ,baking powder ,baking soda together
4. Used mixture mix sugar and unsalted butter beat until smooth, put it together with the Mixed
green tea powder and Natural yogurt beat until it blend and smooth, put into draft.
5. Bring to the oven with 180 Celsius ,45-60 minutes or wait until it’s OK
6. Bring the cake out from the oven. Cool for shortly.
7. Beat whipping cream with the max speed of the mixture until it smooth.
8. Use whipping cream coat the front of the cake and decorate it with Gold Egg Yolks Drops.
INGREDIENTS THONG YOD:
- 15 egg yolks
- 10 tbsp. Thong Yod flour (wheat and rice flour mixture)
INGREDIENTS OF SYRUP:
- 10 measuring cups castor sugar
- 6 measuring cups fresh water
- Ingredients of Light Syrup
- 1 measuring cups castor sugar
- 1 measuring cups fresh water
METHODS:
1. Separate the yolks from white eggs. Strain though muslin. Squeeze.
2. Blend until thick and fluffy for 15 minutes.
3. Ladle the mixture in the cup. Add 4 tbsp. of flour. Mix well.4. Drop the mixture in boiling syrup.
Increase heat.
27
2. KAO NIAW KAEW CHEESE PIE
INGREDIENT OF BISCUIT:
- 300g biscuit
- 200g Melt unsalted butter
- 50g Icing sugar
METHODS:
- Mix Grind biscuit with Melt unsalted butter and Icing sugar.
- Put mix biscuit into draft, freeze in refrigerator.
INGREDIENT OF STICKY RICE:
- 300g Sticky rice
- 1 cup Coconut cream
- teaspoon salt
- 300g castor sugar
- teaspoon Limewater
- cup Water
- cup Intensive Pandanus leaf
METHODS:
- Rinse sticky rice, rinse sticky rice again with water that rinse with alum, cook the rice
- Boil Bakery sugar, Limewater , Salt, Water filter it with white cloth , mix it with
Coconut cream and Intensive pandanus leaf , boil it again, put the sicky rice into, stir
until it dry.
- Put mix sticky rice into the next layer from biscuit estimate height 5 mm, freeze in
refrigerator.
INGREDIENT OF CREAM CHEESE:
- 1 piece Cream cheese
- 20g Unsalted butter
- teaspoon Salt
- 200g sweetened condensed milk
- 2 teaspoons gelatin
- 50g hot water
- blueberries or other fruits
METHODS:
1. Melt gelatin with hot water, beat cream cheese and butter until it mix together, put
sweetened condensed milk into it, beat until it combine, put gelatin and beat it again,
put it to the next layer from sticky rice layer
2. Freeze it in refrigerator, wait until cream cheese hard, cover it with blueberries or
decorate with other fruits
28
3. MILK TEA CAKE
INGREDIENTS OF CAKE:
- 70g all-purpose flour
- teaspoon baking powder
- 60g castor sugar
- 3 large eggs
- 55g unsalted butter, softened
- 1 teaspoon Ovalet
- teaspoon salt
- 25g milk tea
METHODS:
1. Bring out the draft,coat with butter , prepare the paper , warm the stove.
2. Sift flour, baking powder and vanilla extract in large mixer bowl. Add granulated
sugar, eggs, milk, Ovalet, salt.
3. Beat all with the max speed of the mixture for 5 minutes.
4. Down speed for 1 minutes. Add unsalted butter. Beat all together.
5. Close mixture. Mix all with mixer.
6. Put into draft. Bake 180 Celsius, 45-60 minutes or wait until it’s OK.
7. Cool cake before bring it to decorate.
INGREDIENTS OF SOFT MILK TEA:
- 240g evaporated creamer
- 1 teaspoon corn flour
- 100g sugar
- 240g milk tea
- teaspoon agar
- 80g unsalted butter
METHODS:
1. Mix corn flour, granulated sugar, and jelly powder in copper pan. Add milk tea,
evaporated creamer, and unsalted butter.
2. Bring it to stove. Mingle until it’s boiled.
3. Put all on cake when it’s warm.
29
4. HERBAL STICKY RICE WITH SUNGKHAYA CUSTARD SU SHI
INGREDIENTS OF STICKY RICE:
- 830g sticky rice
- 3 cups coconut cream
- 400g castor sugar
- 4 teaspoons salt
- 2 Pandanus leaves
- Roasted green beans, peeling bark for decoration
METHODS:
1. Rinse and Drench sticky rice for 5 hours. Bring it to steam for 20–25 minutes and
wait until it’s warm down.
2. Bring coconut cream, sugar, salt, and pandan to stove until it’s boiled.
3. Mix sticky rice with coconut cream that boiled and filtered when it still hot , close the
lid wait until sticky rice absorb coconut flavour and smell.
4. Put sticky rice into rectangle draft, put in many layer may swap color in each layer or
shape it into sashimi cover with egg custard decorate it with peel off green bean.

SUNGKHAYA CUSTARD
INGREDIENTS:

- 10 large eggs
- 2 cups coconut milk
- 1 cup palm sugar
- 5 Pandanus leaves

METHODS:
Mix coconut cream, palm sugar, eggs, and pandannus, screw it up until palm sugar
melt down, filter it with white cloth, put into bowl, boil it with medium fire 10 minute or
ripe.
30
5. RAMMIT PIE
INGREDIENT OF PIE POWDER
1. All-purpose flour 150 grams
2. Sugar 30 grams
3. Baking powder ¼ tsp.
4. Salt 1/8 tsp.
5. Butter 3 tablespoons
6. Cold water ¼ cup
INGREDIENT OF PIE:

1. Corn flour 2 ½ cups


2. Sugar ½ cup
3. Salt ¼ tsp.
4. Water ¼ cup
5. Coconut water ½ cup
6. Coconut meat cut line ¼ cup
7. Jackfruit tears line 2 tsp.
8. Slice cooked corn seed 2 tsp.
9. Cooked red bean 3 tsp.
METHODS:
1. Mix All-purpose flour, salt, baking powder, and sugar together. Put butter and knead
lightly for powder mix with butter to be a small lumpy like a green bean. Put cold
water and stir together until powder is soft. Leave it 30 minutes.
2. Roll powder to be a disc that is thick about ¼ cm. and cut in shape what you want.
Take it into a block that smears butter. Take it into oven and bake 350 degree
Fahrenheit until yellow, remove, and leave it.
3. To make pie, mix corn powder with sugar, salt, water, and coconut water. Stir sugar
until melt. Set a fire in medium level; stir all time until powder is sticky.
4. Put coconut, jackfruit, corn, red bean meat, and stir together. Dip into pie powder cup.
Leave it until cold or keep in refrigerator. When you want to serve, take pie out of the
block.
31

6. KHANOM MOR KANG TUAY THONG (Egg Custard Pudding)


INGREDIENTS:
- 2 cups coconut cream
- 6 duck's eggs
- 1 tbsp. wheat flour
- ½ tsp. salt
- 1 and 1/4 cup palm sugar
- 1 cup fried onion
(slice onion thinly and fried until it turn brown)

METHODS:
1. Well mix the coconut cream, palm sugar and dough.
2. In a different bowl, beat duck's eggs and then add salt.
3. Mix number 1 and 2 altogether in a pot. Then, cook it with medium heat for 5 minutes.
4. Next, move it from the pot into a bowl.
5. Put the bowl in cooking oven with 350F for 35 minutes or until the surface turn to brown.
6. Top with fried onion.

INGREDIENT OF PIE:

- All-purpose flours 288 g.

- Sugar 1-½ teaspoons

- Salt ¼ teaspoons

- Butter 120 g.

- Cool water 7 g.

METHODS:

1. Sift the flour for 1 time

2. Next, mix the flour, salt, sugar, and butter well and add the cool water.

3. Then, separate the mixture into small group.

4. And then, press into the mold and bake into oven in 180C about 15 minutes.
32

7. KAO TOK BROWNIE

INGREDIENTS:
- Cake flour 450 g.
- Baking Powder 2 tbsp.
- Sugar 500 g.
- Salt 1 tbsp.
- Vanilla extract ¼ teaspoons
- Butter 250 g.
- Cocoa powder 60g.
- Margarine 250 g.
- Chicken’s egg 8 eggs
- Milk ½ cup
METHODS:
1. Prepare the mold. Put the paper to smear the butter and open the oven
2. Sift the flour, baking powder, salt.
3. Melt the butter and margarine.
4. Beat the egg and sugar well. Next put the flour, milk, and vanilla flavor.
5. Pour the mixture and put the Kao Tok in the top of brownie.
6. Bake in 180C about 20-30 minutes
33

8.) DURIAN CAKE


INGREDIENTS:

(A)
250 gm. unsalted butter, room temperature
300 gm. sugar (if your durian is sweet use lesser sugar,
maybe 200 gm.)
4 eggs

(B)
200 gm. durian flesh, removed seeds (or get the frozen de-
seeded kind)
1/2 cup 2 % milk
2 tbsp. sugar
1 tsp. durian essence (I used vanilla extract instead)

(C)
200 gm. self -raising flour, sifted (I used 200gm of all-purpose flour and added 2 tsp of baking
powder instead)
100 gm. cake flour, sifted
1 tbsp. custard powder ,sifted

METHODS:

- Preheat oven to 325 F (You might find that you will need to bake at 300F for a longer
duration instead if you are not using Bundt pan) .Prepare a large or 12 cups non-stick
Bundt pan. (I used two 8″ round Wilton pans instead. I also used Wilton’s Cake
Release on the pans).
- Combine ingredients(C) in a large bowl, sift and set aside.
- Combine ingredients (B) in blender or food processor, blend till well combine, set
aside.
- Combine ingredients (A) in mixer except eggs at high speed till light and fluffy.
Reduce speed to medium when add eggs one at a time and cream well after each
addition.
- Pour ingredients (B) into the mixer with (A) and whisk for 1 minute or until well
combine, and then add in (C), together into the mixture well for 30 seconds.
- Pour the cake batter into a greased pan, bake for 45-50 minutes (or longer if not using
Bundt pan) or adjust to your oven temperature, till golden brown. Test with a
toothpick. When comes out clean, it’s ready.
- Remove cake from oven and then pan, leave it cool. Sprinkle with some icing sugar
before cut into pieces and serve with tea or coffee as snack.
34
9) RAMBUTAN JELLY
INGREDIENTS:
- Gelatins 1 box
- Cool water 2 cups
- Boiling water 2 cups
- Rambutan 1 can

METHODS:

1. Dice the rambutan

2. Melt the gelatins in the boiling water and then put

the rambutan into gelatins.

3. Pour it into the block and refrigerate into the refrigerator about 2-3 hours

BEVERAGE

10.) PINE & PRUNE


Ingredients:
- 1 cup pineapple juice
- piece pineapple
- 5 Prunes
- teaspoon salt
- cup ice scale
- Syrups

Method:
a. Spin pineapple juice, pineapple, and prunes with blender until smooth. Add salt and
ice scale. Spin all until powdered.
b. Put into glass. Served with syrups.
35
11.) GRAPE MIX FRUITS
Ingredients:
- 3 cups grape juice
- piece pineapple
- piece watermelon
- apple
- 1 orange
- 1 tablespoon lemonade
- ice scale

Method:
1. Split pineapple, watermelon, and apple to small pieces. Add lemonade.
Stir all.
2. Peel orange. Add orange and grape juice. Use scoop to squeeze juice.
Add ice scale before served.
12.) FRESHY GRAPE
Ingredients:
- g black grapes
- 1 tablespoon lemonade
- ice scale

Method:
1. Rinse black grapes. Split to half piece. Squeeze all.
2. Add lemonade into grape juice that squeezed. Put into glass with ice
scale.
36
13.) AVOCADO PLUS
Ingredients:
- avocado
- 1 kiwi
- 2 cups apple juice
- 2 peppermint leaves
- 1 cup ice scale
- syrups

Method:
1. Spin avocado, kiwi, and apple juice with blender until smooth. Add
peppermint leaves. Spin all.
2. Add ice scale and spin until it’s powdered. Put into glass. Served with
syrups

14.) RED GANG

Ingredients:
- 1 tomato
- 6 strawberries
- 2 cup strawberry juice
- 1 cup ice scale

Method:
3. Spin tomato (skinned) and strawberries with blender. Add strawberry
juice. Spin all until smooth.
4. Add ice scale and spin until it’s powdered. Put into glass. Served with
syrups.
37

15.) HONEY DRAGON

Ingredients:
- 1 cup soybean milk
- Cup red dragon fruit.
- 2 tablespoons honey
- 1 cup ice scale

Method:

1. Spin soybean milk and red dragon fruit with blender until smooth. Add ice
scale and honey. Spin all.
2. Put into glass.
38

4.1.3 LOCATION

Flavour shop is located at Silom Soi 5. It nears Bangkok Bank. This area is 8 sq.m. It
is a golden place to do business because there are a lot of offices located in there. The rental
is 35,000 per month. This shop including air condition, kitchen room, and there are clear
glasses surrounding shop.

4.1.4 FACILITY LAYOUT


40

4.2 COST OF INVESTMENT:

4.2.1 PRE-OPERATING COST INCLUDING:

Pre investment cost

Prices Units Total


Decoration cost 300,000.00 1.00 300,000.00
Total pre-operation cost 300,000.00

TABLE 4: PRE-OPERATING COST

4.3 INVESTMENT COST

Investment Cost
Prices
Cooking Utensils 1,454
Tools 5,198
Baking Supplies 1,955
Condiment Keepers 3,630
Cookware 48,112
Ware 2,190
Glasses 1,238
Other 1,290
Shop & office eqiudments 192,330
Total 257,397
TABLE 5: INVESTMENT COST

4.4 OPERATING COST

RAW MATERIAL COST PER YEAR :


41

2010 2011 2012


1. THONG YOD GREEN TEA CAKE 27,541.35 24,268.32 23,390.19
2. KAO NIAW KAEW CHEESE PIE 92,311.65 81,341.28 85,711.59
3. MILK TEA CAKE 60,858.00 53,625.60 56,506.80
4. HERBAL STICKY RICE WITH SUNGKHAYA 42,321.15 37,291.68 39,295.29
5. RAMMIT PIE 17,160.30 15,120.96 15,933.38
6. KHANOM MOR KANG TUAY THONG 31,091.40 27,396.48 28,868.44
7. KAO TOK BROWNIE 42,590.25 37,528.80 39,545.15
8.DURIAN CAKE 0.00 13,970.34 14,121.78
9 RAMBUTAN JELLY 11,404.95 10,092.15 10,201.55
10.PINE & PRUNE 35,319.38 31,122.00 32,794.13
11. GRAPE MIX FRUITS 65,205.00 57,456.00 60,543.00
12. FRESHY GRAPE 80,900.78 71,286.48 75,116.57
13. AVOCADO PLUS 43,081.88 37,962.00 40,001.63
14. RED GANG 43,428.60 38,267.52 40,323.56
15. HONEY DRAGON 33,471.90 29,494.08 31,078.74
Subtotal Direct Cost of Sales 626,686.58 566,223.69 593,431.79

TABLE 6: RAW MATERIAL COST PER YEAR

 DIRECT LABOR COST:

Direct Labor Cost


Baht Position Total
1. Production
Female cook 9,000 2 18,000
Staffs 5,000 4 20,000
2. Front
Cashier 5,000 1 5,000
Waiters &Receptionist 5,000 2 10,000
3. Accounting 9,000 1 9,000
4. Marketing 8,000 1 8,000
5. General Manager 10,000 1 10,000
Total Direct Labor Cost 80,000

TABLE 7: DIRECT LABOR COST


42

 OVERHEAD

OVERHEAD
baht/
mouth
Building rental fee 35,000
Electricity 2,500
Water 500
Depreciation 2,138
Total 40,138

TABLE 8: OVERHEAD

4.5 MANAGEMENT ANALYSIS:

4.5.1) ORGANIZATION MANAGEMENT:

Flavor company we work in company as family. We support a good


relationship within organization, so we try to have activities together among employees in
each department in company such as we provide common room for our employees to let them
annual party and we also provide social security insurance for our employees. Moreover we
support employees to concern about organization cultureม rule and responsibilities of role.

 Organization chart in Flavour Company:

Figure 4: Organization chart in Flavour Company


43
In this company the owner acts as general manager to control and manage everything within
organization. And I separate the job into 3 parts including: production, accounting, the last one
is marketing.
 Team Management
1) Accounting and financial officer (1 position)
Job description:
- Account payable related to transaction process
- Preparation TAX forms, social security payment , keep record and
- Clear all account documents, monthly end closing and reporting
- Preparation for monthly financial statement.
- Control cash and budget
- Good at computer literacy
Qualifications:
- Male/Female, Thai nationality
- Age between 25-35 years old
- Bachelor’s Degree in Accounting or Financial with some accounting
Background:
- At least 1-3 experience in Accounting
- Good command of English and computer literacy
- Computer skill in Microsoft Office and accounting program
- Can work under pressure
2) Marketing officer (1 position)
Job description:
- Contributing to and developing marketing plans and strategies
- PR and communications work
- Monitoring competitor activity and customer order
- Maintaining and updating customer databases
- Support customer requirement and contact with customers for new order
Qualifications:
- Male/Female
- Age over 24 years old
- Bachelor’s Degree in Marketing or related field
- 2 years working experience
- Good interpersonal and communication skill
- Good command in English and computer literacy
44
3. Production:
Job description:
- Control and monitor the production process.
Qualifications:
- Female
- Have a good know in cooking technical skill.
- 2 years working experience in other restaurant.

 Salary

Direct Labor Cost


Baht Position Total
1. Production
Female cook 9,000 2 18,000
Staffs 5,000 4 20,000
2. Front
Cashier 5,000 1 5,000
Waiters &Receptionist 5,000 2 10,000
3. Accounting 9,000 1 9,000
4. Marketing 8,000 1 8,000
5. General Manager 10,000 1 10,000
Total Direct Labor Cost 80,000

 UTILITIES EXPENSES:

Utilities
Electricity 4,000
TT&T internet and telephone expense/month
- Internet expense (include VAT) 631.5
- Telephone expense 900
- Maintenance costs 100
Total internet and telephone expense/month 2,231.50
Water 500
Total Utilities 6,732
45

 TOTAL ADMINISTRATION COST:

Administration cost
Baht/
mouth
Electricity 4,000
TT&T internet and telephone expense/month
- Internet expense (include VAT) 631.5
- Telephone expense 900
- Maintenance costs 100
Total internet and telephone expense/month 2,231.50
Water 500
Total salary 80,000
Total Administration cost 88,363
46

4.6 Conclusion

This chapter is about technical feasibility study of my project. First is about product

and operation analysis. It talks about the characteristic of products in detail. There are various

products including desserts and beverages such as Thong Yod (Gold Egg Yolks Drops), Khao

Tok Brownie (Khao Tok on top of brownie), and Thong Yod Green Tea cake. Next are about

production and service process including ingredients, methods, and how to do products that
make products are good taste. My shop is located at Silom Soi 5 where is suitable to do

business because there are many people and offices around here. The necessary machines,

tools, and equipments that use in production such as Mixing bowl 15 cm. Zebra, 10"

Aluminum Spring Form Pan ,Creative Whip, Counter Bar, Receipt Printers: Samsung Mini

Printers Dot SRP-275, and Chopper knife 8 " Viking, all of these I choose from the best

quality. Next is facility layout, it shows the position of equipments in shop. Next is investment

cost that shows the table lists of cost of building (35,000 per month), price, unit, and total of

equipments. Next is operating cost that has 3 important parts including raw material cost per

unit direct labor cost (over time, wage, and salary of employees), and overhead (rent, water,

and electricity). Last is management analysis, it talks about management in my organization

including human resource that I choose employees from their qualification and pay well
salary for good staff, marketing that I promote my products and organization through leaflet
and radio advertisement, financing that I loan money from reliable source (financial company)

in low interest rate, production that I use raw materials and labor available in local for save
cost.
47

5.1. NET INCOME IN 3 YEARS.

Pro forma Profit and Loss


Y1 Y2 Y3
Sales 3,107,494.50 2,738,901.60 2,663,483.80

Direct Cost of Sales 642,474.20 - 566,223.69 - 593,431.79


Gross margin 2,465,020.31 2,172,677.91 2,070,052.02

Gross margin % 79.33 79.33 77.72


- - -
Expenses
Org. Cost :

- Building Rental fee 420,000.00 420,000.00 420,000.00

- Salary 960,000.00 960,000.00 960,000.00

- Depreciation 51,079.40 51,079.40 51,079.40

- Office supply 24,000.00 24,000.00 24,000.00

- Utility expense 80,778.00 80,778.00 80,778.00


Subtotal Org. cost 1,535,857.40 1,535,857.40 1,535,857.40
Mkt. Expenses :

- Leaflets 12,600.00 7,200.00 7,200.00

- Radio advertising 360,000.00 225,000.00

- Discount coupon 1,800.00 18,000.00 18,000.00

Subtotal Mkt. expenses 374,400.00 250,200.00 25,200.00


Total Expenses - 1,910,257.40 - 1,786,057.40 - 1,561,057.40

EBIT 554,762.91 386,620.51 508,994.62

Interest expense 5,144.16 56,540.07 44,309.23

Tax (30%) 166,428.87 115,986.15 152,698.38

Net Profit 383,189.88 214,094.29 311,987.00

Net profit/Sales 0.12 0.08 0.12

TABLE9: NET INCOME IN 3 YEARS.


48

5.2 CASH FLOW IN 3 YEARS:

Cash Flow in 3 years

Y1 Y2 Y3
Cash flows from operating activities

Cash received from customer 3,107,494.50 2,738,901.60 2,663,483.80

Cash piad for salary - 960,000.00 - 960,000.00 - 960,000.00

Cash piad for raw meterials - 642,474.20 - 566,223.69 - 593,431.79

Cash piad for interest - 67,394.31 - 56,540.07 - 44,309.23

Cash piad for tax - 156,708.87 - 183,486.15 - 152,698.38

Building Rental fee - 420,000.00 - 420,000.00 - 51,079.40

Utilities expenses - 80,778.00 - 80,778.00 - 420,000.00

Office Supply - 24,000.00 - 24,000.00 - 80,778.00

Mkt. expenses - 374,400.00 - 25,200.00 - 24,000.00

Net cash provided by operating activities 381,739.12 422,673.69 -

Cash flows from investing activities 337,187.00

Cash paid for investment

Net cash provided by investing activities - 257,397.00 - -

Cash flows from financing activities

Borrowing

Re-Payment

Net cash provide by financial activities - - -

Net increase/decrease in cash 124,342.12 - 337,187.00

Cash at the beginning of month - 422,673.69 932,592.75

Cash at the ending of month 606,357.71 606,357.71 1,527,716.17

TABLE 10: CASH FLOW IN 3 YEARS


49

5.3 BALANCE SHEET IN 3 YEARS:

BALANCE SHEET IN YEAR 1

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

Asset

Cash 366,097 384,918 400,622 432,245 457,636 477,116 500,253 512,417 526,410 558,692 585,641 606,358

Equipment 257,397 257,397 257,397 257,397 257,397 257,397 257,397 257,397 257,397 257,397 257,397 257,397

Accumulate - - - - - - - - - - - -
dept. 4,257 8,513 12,770 17,026 21,283 25,540 29,796 34,053 38,310 42,566 46,823 51,079

Total asset 619,238 633,801 645,249 672,616 693,750 708,973 727,854 735,761 745,498 773,523 796,215 812,675

Liabilities
Long-term
Liabilities 593,252 586,436 579,552 572,599 565,577 558,485 551,321 544,086 536,779 529,399 521,944 514,416

Retain earning 25,986 47,365 65,697 100,016 128,173 150,488 176,532 191,675 208,719 244,124 274,271 298,260

Total 619,238 633,801 645,249 672,616 693,750 708,973 727,854 735,761 745,498 773,523 796,215 812,675
50

BALANCE SHEET IN YEAR 2


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

Cash 629,893 645,637 659,823 680,242 703,777 735,899 764,364 794,658 828,609 880,849 913,732 932,593

Equipment 257,397 257,397 257,397 257,397 257,397 257,397 257,397 257,397 257,397 257,397 257,397 257,397

Accumulate - - - - - - - - - - - -
dept. 55,336 59,593 63,849 68,106 72,362 76,619 80,876 85,132 89,389 93,646 97,902 102,159

Total asset 831,954 843,441 853,371 869,533 888,811 916,677 940,885 966,923 996,617 1,044,600 1,073,227 1,087,831

Liabilities

Long-term
Liabilities 506,812 499,131 491,374 483,540 475,627 467,635 459,563 451,411 443,177 434,860 426,461 417,977

Retain earning 325,142 344,310 361,997 385,993 413,184 449,042 481,322 515,512 553,441 609,740 646,766 669,854

Total 831,954 843,441 853,371 869,533 888,811 916,677 940,885 966,923 996,617 1,044,600 1,073,227 1,087,831
51

BALANCE SHEET IN YEAR 3

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

ASSET

Cash 960,802 985,895 1,007,871 1,039,197 1,079,870 1,126,624 1,167,890 1,196,355 1,219,333 1,264,258 1,297,141 1,336,257

Equipment 257,397 257,397 257,397 257,397 257,397 257,397 257,397 257,397 257,397 257,397 257,397 257,397

accru dept -106,415 -110,672 -114,928.65 -119,185 -123,442 -127,699 -131,955 -136,212 -140,468 -144,725 -148,982 -153,238

Total asset 1,111,783 1,132,620 1,150,340 1,177,408 1,213,825 1,256,322 1,293,332 1,317,540 1,336,262 1,376,930 1,405,556 1,440,415

LIABILITIES

Long-term
Liabilities 409,408 400,754 392,014 383,186 374,269 365,264 356,168 346,982 337,703 328,332 318,867 309,307

Retain earning 702,375 731,865 758,326 794,223 839,556 891,058 937,164 970,559 998,559 1,048,598 1,086,689 1,131,108

Total 1,111,783 1,132,620 1,150,340 1,177,408 1,213,825 1,256,322 1,293,332 1,317,540 1,336,262 1,376,930 1,405,556 1,440,415
52

Summary

From this project feasibility, I have learnt about the process to business especially in Thai dessert
and bakery business. Study about the demand of the customer in the present and show it in the
graph pattern. In this business, the product differentiation is very importance because there are a
lot of competitive and the prices of them is cheap. And then I focus to increase the value of
product that can make the high price for the same product in the same market. This market is a
large market and a lot of consumers.
In sale forecast, it forecast the revenue and expense from number of piece that are the medium
rate that can sale. Moreover, our company is new brand in this market. The customers do not
know us as well. Therefore, marketing communication mixed is used in order to attract customers
that make them to know and recognize our company such as radio, leaflets, and discount coupon.
Human resources are the importance factor that effect directly with our company sales especially
in the production process because it is a lot of details to produce the products.
In the finally of this project is the financial analysis: it is very importance details for investor to
measure this company should invest or not. In this chapter, we do the 3 statements are net
income, cash flow, and balance sheet.
57

Appendix
Sales forcast in 2010

Unit sale Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec

1. THONG YOD GREEN TEA CAKE 300 291 285 255 243 249 255 237 240 270 246 234

2. KAO NIAW KAEW CHEESE PIE 450 437 428 383 365 374 383 356 360 405 369 351

3. MILK TEA CAKE 500 485 475 425 405 415 425 395 400 450 410 390
4. HERBAL STICKY RICE WITH
SUNGKHAYA 300 291 285 255 243 249 255 237 240 270 246 234

5. RAMMIT PIE 200 194 190 170 162 166 170 158 160 180 164 156

6. KHANOM MOR KANG TUAY THONG 400 388 380 340 324 332 340 316 320 360 328 312

7. KAO TOK BROWNIE 500 485 475 425 405 415 425 395 400 450 410 390

8.) DURIAN CAKE (Jun-Oct) 0 0 0 0 0 249 255 237 240 270 0 0

9) RAMBUTAN JELLY (Jun-Oct) 0 0 0 0 0 415 425 395 400 450 0 0

10.) PINE & PRUNE 250 243 238 213 203 208 213 198 200 225 205 195

11.) GRAPE MIX FRUITS 400 388 380 340 324 332 340 316 320 360 328 312

12.) FRESHY GRAPE 450 437 428 383 365 374 383 356 360 405 369 351

13.) AVOCADO PLUS 370 359 352 315 300 307 315 292 296 333 303 289

14.) RED GANG 400 388 380 340 324 332 340 316 320 360 328 312

15.) HONEY DRAGON 350 340 333 298 284 291 298 277 280 315 287 273
Sales forcast
in 2010 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
1. THONG YOD
GREEN TEA
CAKE 20,700 20,079 19,665 17,595 16,767 17,181 17,595 16,353 16,560 18,630 16,974 16,146
2. KAO NIAW
KAEW CHEESE
PIE 31,050 30,119 29,498 26,393 25,151 25,772 26,393 24,530 24,840 27,945 25,461 24,219
3. MILK TEA
CAKE 19,500 18,915 18,525 16,575 15,795 16,185 16,575 15,405 15,600 17,550 15,990 15,210
4. HERBAL
STICKY RICE
WITH
SUNGKHAYA 14,700 14,259 13,965 12,495 11,907 12,201 12,495 11,613 11,760 13,230 12,054 11,466

5. RAMMIT PIE 7,800 7,566 7,410 6,630 6,318 6,474 6,630 6,162 6,240 7,020 6,396 6,084
6. KHANOM
MOR KANG
TUAY THONG 19,600 19,012 18,620 16,660 15,876 16,268 16,660 15,484 15,680 17,640 16,072 15,288
7. KAO TOK
BROWNIE 29,500 28,615 28,025 25,075 23,895 24,485 25,075 23,305 23,600 26,550 24,190 23,010

8.DURIAN CAKE 0 0 0 0 0 17,181 17,595 16,353 16,560 18,630 0 0


9 RAMBUTAN
JELLY 0 0 0 0 0 20,335 20,825 19,355 19,600 22,050 0 0
10.PINE &
PRUNE 19,750 19,158 18,763 16,788 15,998 16,393 16,788 15,603 15,800 17,775 16,195 15,405
11. GRAPE MIX
FRUITS 19,600 19,012 18,620 16,660 15,876 16,268 16,660 15,484 15,680 17,640 16,072 15,288
12. FRESHY
GRAPE 22,050 21,389 20,948 18,743 17,861 18,302 18,743 17,420 17,640 19,845 18,081 17,199
13. AVOCADO
PLUS 25,530 24,764 24,254 21,701 20,679 21,190 21,701 20,169 20,424 22,977 20,935 19,913

14. RED GANG 31,600 30,652 30,020 26,860 25,596 26,228 26,860 24,964 25,280 28,440 25,912 24,648
15. HONEY
DRAGON 20,650 20,031 19,618 17,553 16,727 17,140 17,553 16,314 16,520 18,585 16,933 16,107

Total Sales 282,030 273,569 267,929 239,726 228,444 271,601 278,146 258,512 261,784 294,507 231,265 219,983
Sales forcast in
2011

Unit sale Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
1. THONG YOD GREEN
TEA CAKE 237 222 219 231 237 216 210 213 219 249 255 228
2. KAO NIAW KAEW
CHEESE PIE 356 333 329 347 356 324 315 320 329 374 383 342

3. MILK TEA CAKE 395 370 365 385 395 360 350 355 365 415 425 380
4. HERBAL STICKY RICE
WITH SUNGKHAYA 237 222 219 231 237 216 210 213 219 249 255 228

5. RAMMIT PIE 158 148 146 154 158 144 140 142 146 166 170 152
6. KHANOM MOR KANG
TUAY THONG 316 296 292 308 316 288 280 284 292 332 340 304

7. KAO TOK BROWNIE 395 370 365 385 395 360 350 355 365 415 425 380

8.DURIAN CAKE 0 0 0 0 0 216 210 213 219 249 0 0

9 RAMBUTAN JELLY 0 0 0 0 0 360 350 355 365 415 0 0

10.PINE & PRUNE 198 185 183 193 198 180 175 178 183 208 213 190

11. GRAPE MIX FRUITS 316 296 292 308 316 288 280 284 292 332 340 304

12. FRESHY GRAPE 356 333 329 347 356 324 315 320 329 374 383 342

13. AVOCADO PLUS 292 274 270 285 292 266 259 263 270 307 315 281

14. RED GANG 316 296 292 308 316 288 280 284 292 332 340 304

15. HONEY DRAGON 277 259 256 270 277 252 245 249 256 291 298 266
Sales forcast in
2012
Unit sale Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
1. THONG YOD
GREEN TEA CAKE 246 240 234 252 270 240 231 210 201 237 255 267
2. KAO NIAW KAEW
CHEESE PIE 369 360 351 378 405 360 347 315 302 356 383 401
3. MILK TEA CAKE 410 400 390 420 450 400 385 350 335 395 425 445
4. HERBAL STICKY
RICE WITH
SUNGKHAYA 246 240 234 252 270 240 231 210 201 237 255 267
5. RAMMIT PIE 164 160 156 168 180 160 154 140 134 158 170 178
6. KHANOM MOR
KANG TUAY THONG 328 320 312 336 360 320 308 280 268 316 340 356
7. KAO TOK
BROWNIE 410 400 390 420 450 400 385 350 335 395 425 445
8.DURIAN CAKE 0 0 0 0 0 240 231 210 201 237 0 0
9 RAMBUTAN JELLY 0 0 0 0 0 400 385 350 335 395 0 0
10.PINE & PRUNE 205 200 195 210 225 200 193 175 168 198 213 223
11. GRAPE MIX
FRUITS 328 320 312 336 360 320 308 280 268 316 340 356
12. FRESHY GRAPE 369 360 351 378 405 360 347 315 302 356 383 401
13. AVOCADO PLUS 303 296 289 311 333 296 285 259 248 292 315 329
14. RED GANG 328 320 312 336 360 320 308 280 268 316 340 356
15. HONEY DRAGON 287 280 273 294 315 280 270 245 235 277 298 312
Sales forcast
in 2012 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
1. THONG YOD
GREEN TEA
CAKE 16,974 16,560 16,146 17,388 18,630 16,560 15,939 14,490 13,869 16,353 17,595 18,423
2. KAO NIAW
KAEW CHEESE
PIE 25,461 24,840 24,219 26,082 27,945 24,840 23,909 21,735 20,804 24,530 26,393 27,635
3. MILK TEA
CAKE 15,990 15,600 15,210 16,380 17,550 15,600 15,015 13,650 13,065 15,405 16,575 17,355
4. HERBAL
STICKY RICE
WITH
SUNGKHAYA 12,054 11,760 11,466 12,348 13,230 11,760 11,319 10,290 9,849 11,613 12,495 13,083
5. RAMMIT PIE 6,396 6,240 6,084 6,552 7,020 6,240 6,006 5,460 5,226 6,162 6,630 6,942
6. KHANOM
MOR KANG
TUAY THONG 16,072 15,680 15,288 16,464 17,640 15,680 15,092 13,720 13,132 15,484 16,660 17,444
7. KAO TOK
BROWNIE 24,190 23,600 23,010 24,780 26,550 23,600 22,715 20,650 19,765 23,305 25,075 26,255
8.DURIAN CAKE 0 0 0 0 0 16,560 15,939 14,490 13,869 16,353 0 0
9 RAMBUTAN
JELLY 0 0 0 0 0 19,600 18,865 17,150 16,415 19,355 0 0
10.PINE &
PRUNE 16,195 15,800 15,405 16,590 17,775 15,800 15,208 13,825 13,233 15,603 16,788 17,578
11. GRAPE MIX
FRUITS 16,072 15,680 15,288 16,464 17,640 15,680 15,092 13,720 13,132 15,484 16,660 17,444
12. FRESHY
GRAPE 18,081 17,640 17,199 18,522 19,845 17,640 16,979 15,435 14,774 17,420 18,743 19,625
13. AVOCADO
PLUS 20,935 20,424 19,913 21,445 22,977 20,424 19,658 17,871 17,105 20,169 21,701 22,722
14. RED GANG 25,912 25,280 24,648 26,544 28,440 25,280 24,332 22,120 21,172 24,964 26,860 28,124
15. HONEY
DRAGON 16,933 16,520 16,107 17,346 18,585 16,520 15,901 14,455 13,836 16,314 17,553 18,379
Total Sales 231,265 225,624 219,983 236,905 253,827 261,784 251,967 229,061 219,244 258,512 239,726 251,007
Investment Cost
Equipment: Prices Units Total
Cooking Utensils

Cake tong 7.5" Anchore


30.00 3.00 90.00
Bakery tong 09 inches Twin Ray
35.00 3.00 105.00
Sieve 16 cm Twin ray
30.00 2.00 60.00
Flour cutter Newline
55.00 2.00 110.00
Egg spinner whist 24 cm. Newline
30.00 3.00 90.00
Flour pan 16 cm aluminum anchor
45.00 2.00 90.00
Measuring spoon and cup set Pionner
35.00 2.00 70.00
Flour roller 10 incher
37.00 2.00 74.00
Wooden spatula 22 inch
25.00 3.00 75.00
Pro Peeler kiwi
40.00 1.00 40.00
Fruit cube marker and core remover
34.00 1.00 34.00
Kitchen knife 7" Kiwi
26.00 1.00 26.00
Chopper knife 8 " Viking
50.00 1.00 50.00
Fruit knife sharp edge
24.00 2.00 48.00
Peeling knife 2 cutting edges
22.00 1.00 22.00
Ice-cream scoop 6 cm.
90.00 1.00 90.00
Ice ladle
38.00 2.00 76.00
Nylon Chinese ladle
59.00 1.00 59.00
Cake server
70.00 2.00 140.00
Chinese ladle handle large pattern
25.00 3.00 75.00
Cookie mold (round) 5 sides
122.00 1.00 122.00
Total 1,454.00
Tools

Creative Whip
1,200.00 1.00 1,200.00
Mixer with stand and 2.5L bowl, 250w Otto
1,580.00 1.00 1,580.00
Electric functional blender stainless steel 500
Zebra 1,209.00 2.00 2,418.00
Total 5,198.00
Baking Supplies

12 Compartment Aluminum Muffin Pan


90.00 1.00 90.00
Quarter Size Heavy Weight Aluminum Bun Pan
60.00 5.00 300.00
Mixing bowl 15 cm
85.00 4.00 340.00
10" Aluminum Spring Form Pan
60.00 2.00 120.00

3" Tin-Plated Brioche Mold


25.00 10.00 250.00
Cookie Sheet
45.00 5.00 225.00
Round tray 12 " tp ß65 Round tray 18" tp
95.00 6.00 570.00
Total 1,955.00
Condiment Keepers
Domed Garnish
65.00 2.00 130.00
8.8 cu. Ft. Glass Top Freezer
3,500.00 1.00 3,500.00
Total
3,630.00
Cookware
Brass wok no. 08 (6.5 inches)
269.00 2.00 538.00
Sauce pot 30 cm. Zebra
535.00 2.00 1,070.00
Thai streamer 28 cm.
359.00 1.00 359.00
Double hot plate 2500 w House Worth
1,145.00 1.00 1,145.00
KOSWA Up light 4 door refrigerator
22,090.00 1.00 22,090.00
Oven, Convection, Full Size, Countertop, Stainless,
208v 19,000.00 1.00 19,000.00
Classic" Nonstick wok 24cm
247.00 1.00 247.00
Total
48,112.00
Ware
10-5/8" Square Plates (Dozen)
480.00 2.00 720.00
11 x 5" Rectangle Plates (Dozen)
500.00 2.00 750.00
Corn Dishes
60.00 12.00 720.00
Total
2,190.00
Glasses
Tumbler lotus32 9 oz. (Dozen prices) Union glass
144.00 2.00 288.00
Ice cream cup
350.00 1.00 350.00
Cooler Glass Set
300.00 2.00 600.00
Total
1,238.00
Other
Bag glove heat Apple
26.00 6.00 156.00
Cheesecloth Newline
15.00 10.00 150.00
Small milk jug 40cc
27.00 12.00 324.00
Knives holder
120.00 1.00 120.00
Flavour Apron set
90.00 6.00 540.00
Total
1,290.00
Shop & office eqiudments
Barcoder Printers
11,900.00 1.00 11,900.00
Uniwell Hospitality
22,900.00 1.00 22,900.00
Barcode Scanner
4,500.00 1.00 4,500.00
Receipt Printers
4,000.00 1.00 4,000.00
Telephone
500.00 2.00 1,000.00
SVOA E5300 x 3
12,900.00 3.00 38,700.00
Chair
1,100.00 3.00 3,300.00
Table
2,500.00 3.00 7,500.00
Calculator
400.00 3.00 1,200.00
Sofa
5,000.00 1.00 5,000.00
Office supply -
2,000.00 2,000.00
Counter Bar
3,990.00 1.00 3,990.00
Doremon coffee shop table set
2,990.00 12.00 35,880.00

TV LG Super slim 29”


5,490.00 1.00 5,490.00
Hang Cabinet- 3 Louver
38,990.00 1.00 38,990.00
Counter KG
2,990.00 2.00 5,980.00
Total
192,330.00
Total cost of equipment
257,397.00

Total Investment Cost 557,397.00