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Preface
Sweet Delight Company is set up to study about import snack industry. This project
is use information and analyze from real situation in industry for investor who wants to
interest and invest in this project and make the investor understanding this project and
apply the method to solve the problem that may be happen in the future. This report is
including of industry profile, marketing feasibility, financial analysis and risk management.
The objective of project is analyzing the market feasibility of import snack, conduct
to study about logistic to transportation of imported snack and learn about financial
feasibility. All of objectives for make benefit in this company for example understand
market feasibility, environment competitive analysis, demand of consumers and technical
and management process in import.
In this report is a benefit for everyone who wants to know or study on the import
product. Moreover, it can apply into real business. If there are some mistakes in this
proposal, the researcher would like to apologize too.
Content
Preface a
Content b
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) Time frame of study 4
Chapter 2: Industry Profile 5
2.1) Nature of Industry 6
2.2) Situation of Industry 8
2.3) Product (in general) 10
2.4) Vision of organization 29
2.5) Mission 30
2.6) Strategy 30
2.6.1 Corporate Level Analysis 30
2.6.2 Business Level Analysis 31
2.6.3 Functional Level Information 31
2.6.4 Marketing Strategy Information 31
2.6.5 Operation Strategy Information 32
2.6.6 Financial strategy Information 32
2.6.7 Human Resources Management Strategy Information 32
2.7) Conclusion in Industry Profile 32
Chapter 3: Market Feasibility Study 34
3.1) Market analysis 35
3.1.1 General Environmental Analysis 35
3.1.2 Competition Information 38
3.1.3 Customer Analysis 45
3.2) STP Analysis 47
3.2.1 Market segmentation 47
3.2.2 Target market 47
3.2.3 Positioning Analysis 48
3.3) Marketing Mix Strategy 48
3.3.1 Product Strategy 49
3.3.2 Price Strategy 49
3.3.3 Place strategy 49
3.3.4 Promotion Strategy 49
c
Chapter 1: Introduction
2
Nowadays, there are many minimarts in Thailand and these minimarts have similar
pattern. If we plan to open our own shop, we have to think about the risk from competitive.
So, we try to solve this problem, we want to do something different and interesting. After
we discuss earnestly, so we make up our mind to plan about a snack & sweet shop. The
reason we choose this kind of business, because foods are really necessary for humans.
Snacks are classified as food but the snack is something not complicate, we don’t have to
prepare our material like the restaurant. All the same, we have to sale something different
from other, so we discuss among our members, and then we can conclude that we will open
an imported snacks and sweets shop under brand “Sweet Delight”. Our product will be
imported from Asia countries i.e. Japan Korea and China. The most of our product will be
imported from Japan because Japan is well known as the countries that have various snacks
and sweets.
We start to explore about competitors, and found that our main competitor is
Okashi Land which is the franchise shop. The Okashi Land sale many snack that import
from Japan, they have many brunch in Bangkok also. But however the Okashi Land is not
opened in Chiang Mai yet (Chiang Mai is the 2nd biggest country in Thailand). Because of
less competitive, we select Chiang Mai to be our location. As of March 2009 Chiang Mai has
high number of population 1,666,024 people, and the halves of the population are female.
Normally, females interest in sweets pretty much, besides our product is a new thing in
Chiang Mai market, so it can attract the customers. Although we focus on female customer,
but because of interestedness of our product, so we also expect that male will become our
customer.
We will set the place at Central Airport department store, the biggest department
store, and the center of the youth in Chiang Mai. The basic lifestyle of the people in Chiang
Mai, they like to relax themselves all the time. So, the most of restaurant and café are
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successful. So, we have an idea set up the lounge in our shop. We proud to service the
customers with the best we can. I wish the customers will impress with our service and our
product. The most important, we will check our product carefully, to make sure that the
customers will receive the best thing from us.
We expect that our business will grow dramatically, because we’re the first brand in
Chiang Mai, so, we can get the customer’s royalty rather than competitors. If our business
successful, we will plan to open new brunches in Bangkok.
2.Topic submission
5.Marketing Analysis
6.Technical feasibility study
(Operating and Management process)
7.Financial analysis
9.Project Advertising
Importation in Thailand was begun in Rama III (KING). Thailand has trade
relationship with China by junk. Thai government bring product and foods that people can
produce sell to change in money. At that time trade with China make more money and
more benefit for Thailand. In Rama IV (KING) has negotiate about contract with England
and other country and then the foreigner came to trade in Thailand and then there are
different goods and new technology spread over country. There are the European works in
government service and some people are diplomacy. Those foreigners who work in
Thailand do not accustom with Thai food, so they were taken some food from their country.
Then that food was order to sell in Thailand. In the later there are more goods import to
Thailand such as coffee, clothes, soup and liquor. In Rama V (KING), they connect and make
relationship with other country such as Propagate and India. So there are new goods
imports from other country such as milk, better, ice-cream and canned food. In Rama VI
(KING) Thai people know about cake and bakery because after World War II Thai people
got effect from the West and know the way how to do bakery. In the later Thailand has
made a good relationship with other country all over the world. So each other country will
export about the tread to change for each other. And Thailand export more goods such as
rice, fruit, spices and cotton. There are more goods, equipment of car and include some
snack import to Thailand. In the part Thailand connects and makes relationship with many
other countries that do not show at the beginning. There are many reasons that Thailand
makes relationship with other country such as about economic, political, trade opportunity,
social and culture. The important reason is about the war, when other county that close
Thailand has war so people moved to stay in Thailand. Thailand got different culture from
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evacuee. The most evacuees that moved to Thailand are Chinese people, so now there are
more Chinese people in Thailand.
Thailand – China trade relationship started in year 1696 by trade with rice. In the
later China transport more good such as chinaware, silk and pickle. There are some Chinese
people move to Thailand to make a living because in China has war and lose with England
and French. So Thailand and China has more developed transportation. In the later when
more Chinese people move from China to Thailand and the propagation Chinese culture for
Thai people. There are more places that show about Chinese culture and each other are
closer. For nowadays Thailand and China still exchange and import and export product
from each country and more Chinese people came to Thailand for invest business with Thai
people. So that thing is support relationship with two countries more and more.
Thailand – Japan have relationship more than 600 years that include economic,
political, solider, diplomacy and trade relationship. The first started that the relationship
between Thai merchant and Japanese merchant to exchange some goods. At that time there
are more goods that Thai export to Japan such as silk, fabric and pottery. The goods that
Thailand imports from japan are spices, wood and chinaware. And that Thailand and Japan
negotiate make contract about trade relationship. At the present Thailand and Japan still
have a good trade relationship and there are more goods for import and export. Thailand
import board, truck, computer components and transistor from Japan. Japan import
rubber, frozen chicken, frozen fish, electronic, noodle and snack. And now Japan is the main
country that import snack to Thailand because Japan produce many type of snack and
those snack was contain in attractive package.
Snack is a small amount of food eaten between meals and now snack is a part of life
of each other. But how we know what type of snack that can attract and the customer never
test before. Back for 6 years, import snack shop has a clearly point is can service strange
and new snack Thai delicious at only one place. This point is a highlight and easy to buy.
The product or snack that the shop service to customer will have more different and
attractive for all customer because at the present exotic trend is most popular more than in
the past. The shop is a retail shop and there are more snack from other country so the shop
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considered for respond product and snack that appropriate to the customer. That shop
does not market strategy and advertising for promote their product but they just spent the
time for customer remembered in short time. The shop has only some promotion that can
attractive for customer, take care, talk with customer and suggest new product do the way
for make relationship between customer and retailer. There are no more competitors at
that time because import snack is a new business and it high risk. The thing that very
important is location could set in center of teenager that close community and easy to find.
The snack in shop provide for everyone can eat and that are requirement, product in trend
and the set cost appropriate for customer. So the customer will pay attention about new
snack and new promotion in shop.
Nowadays, Korean, Japanese and Chinese culture is pretty popular in Thailand. One
out of ten people in Thailand has been to Korea, Japan or China at least one time. Since,
Korean, Japanese and Chinese culture are shining in Thailand, so Korean food, Japanese
food, Chinese are popular in Thailand as well. There are many Korean, Japanese, Chinese
restaurants in Thailand. For the imported snack shop, it’s not very popular in Thailand,
because investor afraid of loss, and unstable of Thai currency. But however that’s the
chance for our company, because of fewer competitors, we can expand our market. Our
main competitors are Jaeleng shop and Okashi shop (Okashi is franchise business), that two
main competitors locate in Bangkok (The metropolis of Thailand). For other competitors,
they are small shop and the type of imported is the shop is not various, so they can’t
compete with others. In addition, there are many online shops that the customers can order
by online channel. But this kind of shop is not preferred to use, because that’s complicate
for the customers. So, it’s the competitive advantage of our company.
In Chiang Mai, There is no business about imported shack shop. The competition
rate is about 0-5%, but we can assume that the population in Chiang Mai less than
population in Bangkok (Chiang Mai has population about 1,603,220 people), so the market
is not quiet wide. However the trend of fashion snack in Chiang Mai is highly popular at this
time. Many people in Chiang Mai start to interest in import stuff. In addition, cost of living
in Chiang Mai is not too high, so they can buy necessary stuff without thinking too much.
The importing rate in three years preceding is rather much. The most of importers
countries are Asian. So, it shows that the Asian countries influence to Thailand importing.
We will classify by country for each years from 2008-2010 (Value: Million baht)
9
Figure 2.1
Figure 2.2
Figure 2.3
10
From the figure 2.1, 2.2, 2.3, we can conclude that the main country that we
imported product is Japan, because Japan always hold the 1st place for imported product.
And China, Malaysia, United State, South Korea is inferior in order. So, it shows that the
product from those countries is highly popular at this time. There are various product that
are imported, in year 2010 we import food about 12,840.61 million baht out of all imported
(about 460,476.90 million baht). In case, we can conclude that we import many foods from
those countries. So, all snacks in our shop are imported from those countries which are
influencing in Thailand.
Sweet delight Company is selling a product about import snack from many countries
such as Japanese, South Korea and other country in Asia. Our shop is selling snack many
brands and many package of product for customers to choose and make a decision easily.
Sweet delight Company have many products of snack such as chocolate, cookie,
potato chips, peanuts, juice gummy, chewy, candy, cup noodle etc. as follow below;
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Japanese Snack:
Meiji Topping Copan Cheese Flavor Meiji Copan -- Maple Sugar Flavor
Chokobi Snack
Pocky chocolate
Green Gum
Sweetie Gum
15
Mochi Choco ball-strawberry Mochi (Rice Cake) with Red Bean Paste
Tasty snack
Honey Smacks Cereal
16
Snack Cake (More Varieties in Stock) Snack Cake (More Varieties in Stock)
Choco Flakes
Meiji Chelsea, Yoghurt Scotch
19
Pucca Fresa
Pucca Chocolate
Poprice
Sweet Potato Type
Korea Snacks
Mondschein Cookie
Instant Soup
Cup Soup
China Snack:
Fruit Bonbon
Seasoned seaweed snack
Egg rolls
Crispy Chocolate candy and snack
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Japan noodle:
Korea noodle:
Maeunkong Kimchi Ramen Instant Hot & Spicy Big Shin Cup Noodle Soup
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China noodle:
Sweet delight Company has many gift set of snack for customers choose as follow below;
Our shop has a set of snack for customer choose and economize.
In Japan, they have a fun custom to sell sealed "lucky bags" filled with unknown
contents to customers, which feature items valued at much more than the price of the bag.
Sweet Delight Company will be leader about part of import high quality snacks &
sweets from Japan Korea and China that superior service for customer within 2 years in
Chiang Mai province. We will increase and build two branches within 3 years.
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2.5) Mission
1. To develop about system of import and distribution product for more efficiency.
2. To engrossed in make confidence and please for every customer.
3. To import high quality of snacks and sweets and greater service for every group
of customer.
4. To find the best location to open the new shop to appreciate customer and cover
all province.
5. To manage our business to best successful.
6. To develop technical and management process about import our product.
7. To find the best new product from other country for customer wants.
8. To emphasize high benefit of customer.
9. To give benefits to customer to get the new taste and difference more than
general snacks and sweets.
10. To be the one snack and sweets shop to sell product in the north of Thailand.
2.6) Strategy
Sweet Delight Company is the new business that will opening in Chiang Mai. The
strategy we choose to use in a corporate level is growth strategy, because this strategy can
improve our business to fame. We emphasize to create the diversity of product, because
there are many snack shops. Our company, tend that likely increasing in today market
because foods are really necessary for humans and snack and candy & chocolate are
popular as well.
We will create diversity to our product, such as type of product in each country as
follow: snack, candy & chocolate and noodle. In addition, we will update snack to each type
of product popular with each festival.
We have growth strategy able to get high profit, and customers that tend to increase.
Especially snack from Japan, Korea and China; which has been very popular today. The
strategy that according as follows:
In Chiang Mai; they has a lot of snack shops but our snack shop will be imported
from many country in Asia. So, Sweet Delight Company is the first snack shop which carries
a variety of sweets & snacks because our product and service by make it different to our
competitor. However, it has many snack shops so, in order to attract their customer to be
our customers we have to make them impression with ours. Sweet Delight shop
concentrate about the satisfaction of our customer and try to know about our customer
want and need before take order and set the product to them.
Sweet Delight Company is focused on diversity of product. Our product cost is likely
lower than competitor. In this business level strategy as follows:
Sweet Delight Company has many strategies example marketing strategy, operation
strategy and financial strategy. This is the important strategy that can help us to earn more
profit and successful.
- Sweet Delight Company has strategies to turn current customers into loyal repeat
buyers’ example, offer discounts and other incentives to customers.
- We put logo on our shopping bags, our shipping boxes and the thank-you notes in
every order so, that customers recognize our store.
- We will provide customers satisfied with our products and services, they are also
more likely to buy from our again.
- We will update new products every season because consumer trends are constantly
changing so, we must update new products to customers as an alternative.
- We will promotes our shop as follows; Radio & Advertise, Leaflets, Promotion &
Poster and Fascia.
- We will develop customer referral and customer retention programs; encourage
current customers to promote your business to their friends and family.
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- We will alert customers about sales ahead of the general public, promoting cards for
their birthdays and other holidays, providing them with special tips and other
information or even inviting them to private in-store events.
- We will create promotional and event in each seasonal, event can also bring in
traffic example, discount for the third product or purchase one thousand baht to
discount 10 percent.
- Hiring employee in Chiang Mai area for convenience and saving cost.
- Training staffs about personality and job performance to be always ready to work.
- Staffs must knowledge all products; product knowledge can mean more sales.
- Staffs have the same standard to make the customer satisfy and happy.
- The lender staffs also evaluate and track employee performance.
Importation in Thailand was begun in Rama III (KING). Thailand has a good relation
with Japan, Korea and china imported snack shop, it’s not very popular in Thailand, that’s
the chance for our company, because of fewer competitors, we can expand our market. So,
we will create the company that name “Sweet Delight” at Central Airport, Chiang Mai. The
strategy we choose to use in a corporate level is growth strategy. We have growth strategy
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able to get high profit, and customers that tend to increase. Sweet Delight Company is the
first snack shop which carries a variety of sweets and snacks because our products and
service by make it different to our competitor. Sweet Delight Company has many Strategies
that can help us to earn more profit and successful. In addition, we have marketing strategy,
operating strategy, Finance strategy, Human Resources Management Strategy to attract the
target market.
34
Political Factors
Thailand is currently experiencing some serious political problems. For the vast
majority of businesses, they are attempting to continue as normal, although with constant
disruptions taking place. Almost all companies have accepted that 2010 and even 2011 are
going to be hard years now.
Politic might affect to our business investment. So, we must study and analyze the
risks to doing business in Thailand over the next 5-years as the following;
•SWOT Analysis for the Thai Market Political strengths, weaknesses, opportunities and
threats facing Thailand.
BMI's Risk Ratings assess explicit short and long-term risks to political stability; latest
ratings, rankings and trends for Thailand's risk are compared with regional and global
averages.
BMI profiles key policy-makers and power-brokers in the Thai government, assessing
threats to the continuity of Thai economic policy, and likely changes to the business
operating environment through end-2018.
Key Benefits
•Benchmark Thailand's risk profile against its neighbors, the global and regional average,
allowing easy comparison of risks between key business markets.
•Identify, evaluate and anticipate political and security risks to the business environment
in Thailand, and to your company's current operations and future plans.
These political problems have affected many businesses but our store has location
at Central airport, Chiang Mai so it not affected to our company.
However, there are the customers who want to sweet & snack because food important for
human and snacks are important too because they help keep your energy level up between
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meals so you can do the things you like to do. Eating small, well-balanced snacks between
meals can also keep you from eating too much at meal time.
Economic Factor
Chiang Mai economy has been growing rapidly and efficiently. Chiang Mai Gross
Provincial Product (GPP) was highest in the Northern Region. Per capita income ranked
third in the region.
Thailand GDP Growth Rate the Gross Domestic Product (GDP) in Thailand
contracted at an annual rate of 0.2 percent in the third quarter of 2010. From 1993 until
2010, Thailand's average quarterly GDP Growth was 1.01 percent reaching an historical
high of 7.10 percent in September of 1993 and a record low of -5.10 percent in March of
1998. The economy of Thailand is an emerging economy which is heavily export-
dependent, with exports accounting for more than two thirds of gross domestic product
(GDP). Well-developed infrastructure, a free-enterprise economy, and generally pro-
investment policies, made Thailand one of East Asia's best performers. However, overall
economic growth has fallen sharply in 2008 and 2009 as global downturn and persistent
political crisis stalled infrastructure mega-projects, eroded investor and consumer
confidence.
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The movement of these economic in sweet & snack business is affected by the
economic crisis. Food is an important factor in lives but a snack is luxuries. Therefore be
affected as well. For snack imported from Japan, Korea and China may not be affected
because the current culture, especially Japan and Korea will be very popular.
Thai society, there are a lot of social codes and traditions. Further, the vast majority
of Thais love their foods and traditions. Culture is reflected in a country's customs, social
conduct, ceremonies, festivities, traditional costumes, cuisines and music, etc. Since culture
has evolved in society for centuries, it becomes deeply rooted in the members of that
society. This strongly affects their values, beliefs and judgments.
Now, evolution of the Thai began to change when the influence of foreign investors
into Thailand, particularly in Korea Japan and China. So, the popular culture has effect a
role in human example, Korea Wave. Thailand accepts foreign cultures, particularly among
teenagers. Thai society has made the consumption of a variety of cultural entertainment
such as music, uniforms, entertainment, food and snack signs with dessert, a value that
socialization and new rapid acculturation.
Technological factors
Technology has become necessary that we can keep up with the racing time.
Technology has become important in the fast life of today. It is technology, which has sped
up our lives; it is technology, which has brought distant locations closer. (buzzle.com)
38
We will use of technologies to grow our business, reduce our expenses, improve
customer service and enhance employee productivity by important technologies which
could make a difference for our business as follows;
1. Getting closer to our customers by telephone for way to reach existing and new
customers. Yet, the Web Site can touch customer service. The model of customer services to
a more proactive and use telephony handling to ensure that customer requests are handled
promptly.
2. Staying connected many customer make extensive use of cell phones to meet their
mobility needs. Staying connected ensures that time and distances do not become barriers
to better customer service and more productive communications.
Competitor information
For the Sweet Delight Company, it has low competition in Chiang Mai because sweet
& snack imported is new business in Thailand. Our shop is a sweet & snack imported store
from foreign countries including Japan, Korea and China the first shop in Chiang Mai.
Our direct competitors are Okashi stores. Okashi is a franchise business and it has
three branches in Thailand as follow; Fashion Island, Future Park Rangsit and Central Plaza
Chaengwattana
39
Okasai shop selling snack imported from other countries which have the obvious
advantage is to find delicious new confectionery shop Okashi has a variety of products to
attract all ages. Okashi shop does not have marketing strategy but it will take to make
customers remember. Okasai shop selling sweets imported from other countries which
have the obvious advantage is to find delicious new products. Okashi shop has a variety of
products to attract all ages.
E-mail: siam_okashi@hotmail.com
Chiang Mai has many supermarkets of food and snacks as well as other products to
customers, for example;
7-Eleven
countries, with its largest markets being Japan, the United States, Canada, the Philippines,
Hong Kong, Taiwan, Malaysia and Thailand. (Wiki, December 2009)
FamilyMart
Tops
Central Food Retail Company Limited (CFR) is the largest supermarket chain in
Thailand operating since 1996 and is one of the business units under Central Retail
Cooperation Limited (CRC). The company is currently operates 125 branches nationwide
with 88 stores in Bangkok and 37 stores located in upcountry.
Our stores are situated in Central and Robinson Department stores, and
freestanding supermarkets. In 2006, the company is successfully repositioning its family
chain and represents the variety of customers shopping lifestyle through four different
retail formats. (top.co.th)
Paxo Since more than 100 years Paxo perfects the stuffing for Chicken
and Turkeys now. Originated in Manchester/ England it makes
many meals more dailycious and exciting Try it with Roasts,
Chops, Chicken portion or even sausages are a fantastic
combination.
JACOB'S Great Britain's No.1 selling cracker! They are crisp and flaky, and
perfect for anything you like to enjoy a Cracker with. Perfect for
some thinly sliced cheese.
FOX'S Kids love this colorful, crunchy iced ring biscuits a favorite with
children and adults alike for over 40 years. which contain no
artificial colors.
Competitor information
Sweet Delight Company is different in any other industry; the level of competition of
the sweet & snack import business from Japan, Korea and China in Thailand are low
because the importation products of this business from Asia are not very popular. From
study, Okashi stores that our direct competitor does not effect to our company because the
located are different Okashi have location in Central but, our company have location in the
north of Thailand so, it does not affect to our company. Part of indirect competitors’
example 7-eleven, Tops and Family mart does not impact to our company as well because
our products are different from the competition. The strength points of Sweet Delight
Company are diversity and novelty of the product. Our business is new business in the
Chiang Mai so; we have advantages in the competition.
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Sweet Delight Company has targeting in the school and university students
primarily, teenagers in Chiang Mai. Chiang Mai province that we spent gathering
information about this target group by analyses of the customer information from the
Internet, as well as searching the population base especially teenager. The customer size
base; the number of teenagers’ size of Chiang Mai province in 2009, the age between 15 –
25 years old.
The customer size base; the number of teenagers’ size of Chiang Mai province in
2009, the age between 15 – 25 years old.
According to the tended of today sweet & snack that it is most famous for all
customers around the world and the demand support is high in the market for customers
around the world and support demand in the market.
Our shop does not focus solely on adolescents but we also focus on the general
public too. Moreover, for teenagers that likes products that are interesting and innovative
new product offering to support its sales and support to clients interested in our products.
We create and support new products to support market demand in the future.
Customers in Chiang Mai, the most of them tended to have a high budget in
shopping. The other on is middle class that tended to have a high budget, and were very
price sensitive. But, both of them also were willing to spend considerable amounts for
sweet & snack supported with teenage 35% of them often buy the product after finish the
school or university and weekend. Furthermore, 65% of them often buy the products at the
special occasions, such as birthday, valentine day, New Year and others for themselves and
give to others. They are willing to pay what is satisfied. They tended to buy the products for
themselves and give it to their friends because it motivation of diversity with products. The
diversity of product able to let this customer group spend more money in buying products,
If customers are interested in our products, they will promote and encourage my
colleagues to know his people buying our products. It makes our products are known and
popular. As a result of the analyses, the management adapted its marketing strategy, best
promotion and event make our have sales and get more profit.
Competitive Analysis
For Sweet Delight Company, there is no direct competitor in area because our store
is the first sweet & snack imported store in Chiang Mai. The area of Central Airport, Chiang
Mai, all sweet & snack in Chiang Mai that there are many product that focus on the same
type product example; snack, candy & chocolate and noodle; it mains the most of their
products are different, and the price that sets at likely the different price. Our products are
more expensive due to higher costs.
Moreover, the main of their targets focus the new product. So, the point of Sweet
Delight Shop that able to get more advantages and the ability in competitive is likely higher
47
that the most competitors in the same area. The different of the products are original.
However, Sweet Delight Shop is a new store in this area that should be focus more in
product, price, place, and promotion.
Sweet &snack products in the market have two types that there are snack and
noodle. We have products from many countries that main countries follow as; China, Japan
and Korea. Sweet Delight Shop focuses on diversity of products and market segmentation
in each country. We separate our market according to their countries as follow;
50
40
Candy & Chocolate
30
Noodle
20
Snack
10
0
Korea Japan China
Sweet Delight Company focus on the people who is favor on the sweet & snack
products, liked to buy the sweet & snack products for giving people in some days and
special days and festivals. Our customers we focus on Chiang Mai people.
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The products of sweet & snack imported from foreign countries have been
interested and very popular. We separate the buyers by gender and age; however the main
target market is focusing on:
Teenagers: The teenagers, school and university students primarily on women who has the
age between 15 - 25 years old that like the sweet & snack products for giving people. There
are 257,244 teenagers consisting of 129,061 men and 128,183 women in Buddhist Lent,
2552. Chiang Mai have 1146 establishment for education consists of 10 institutions, 8 of
Vocational Education, 8 of the International School, 140 of private institutions and 893
institutions of basic education. According to teenagers behavior spend more time for
shopping after school with their friends. Especially in Central Airport Department Store,
this has been popular with teens a lot. They are looking for some things to liked or relax.
Now, there are many food and snack products for customers choose that likely at
the same because the food is important for human. The products of sweet & snack is a
popular for everyone, especially the women who love sweets. Most buyers are not focus
only delicious, but focus on the diversity and originality of the product. We try to focus on
the positioning of the product in different products. New and delicious products to attract
customers interested in our products. The different point of products, we focus to products
from foreign countries, the difficult to find in Thailand. Our target groups include
teenagers. So, we try to learn more about our products. We create marketing to customers
about our products, including a promotion to increase sales. We will update the new
product every three months. So, our products are not the same as the other sweet & snack
in Chiang Mai. Our product prices that we have set at the impartiality and fairly price, it is
not higher or not lower because we want customers to consume quality products at fair
prices. Moreover, we try to make the point that customer willing to pay and able to buy our
product.
Marketing Mix is the process of marketing strategy that will be lead to achieving the
goal of company. It consists of 4ps (Product, Price, Place, and Promotion).
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About our product strategy, we don’t provide just only imported snack but we
provide better lifestyle to the customers. We imported the product from leading shop in
Korea, Japan, and China. We always check the quality of our products so, our customers can
be sure that we will offer the best thing under brand “Sweet Delight”. Our product include
with imported snack, candy, chocolate and instant noodle. We can say that we don’t focus
only imported product, but also focus on trend of the product at that time. Our products
can be change depend on favor of most people.
Since our products are imported product, so that’s quite difficult to control the price.
We use Cost-plus pricing strategy that means we will set the price at the cost of product
plus profit margin. At first, we have to concern about the exchange rate at that time. We
will estimate from the cost of imported (include with custom duty and transportation) plus
5% for exchange rate risk. After that it’s will be the cost of our products. When we can
calculate the cost, we will set the price by increasing 50% of our cost of products. But
sometimes we use Psychological pricing strategy that means we will set the price at the fair
rate of customer because our products can be flexible, so the price can be change for
appropriating of customers buying power.
The Sweet delight Company locates at Central Airport Chiang Mai, the largest
department store in Chiang Mai. Our shop is in G floor near ice-cream shop (Swensens).
The reasons we choose this location because Central Airport Chiang Mai is center of people
in Chiang Mai. In addition, that can make our good image to customers. About
transportation, Central Airport Chiang Mai has the policy to facilitate every store. We can
leave our products in storehouse in Central Airport Chiang Mai, so that will be convenience
to transport products to our shop.
• Advertising
We set the brand name sweet delight to means of our product; the customer will be
attracted from interesting brand.
We adorn our shop with Korean and Japanese mixed style. The customers will feel
like they are in shop in Korea or Japan.
We have many channels to promote our brand to the people. At first, we promote by
the radio in Chiang Mai with the famous radio wave. And we also promote by printing
media. Sometimes, our shop has some event to attract the customer i.e. New Year,
Valentine Day and Christmas.
• Sale promotion
We provide the member card to the customer, when the customer but the product
more than 1,000 baht they can register without any expenses. And the member card can
use to be discount by 10% of the price of product.
We will import the special product follow each season. And also discount the
product in each season i.e. we will discount the price of chocolate in valentine day.
We provide the customers can pre-order the product there are out of stock,
customers will wait for next lot of product.
51
The threat of new entry for imported snack shop is the difficulty of importing food
product. When we decide to imported foods from foreign country, we have many things to
concern about. The first thing, we know that the food can be rotten so, we have to check the
quality of product prudently. The second thing, importation has complicated process, we
have to contact suppliers in each country and bargain with them to get the lowest price.
And we have to select the best transportation company to transport our products to
Thailand, and then we have to pay for custom duty for receiving the product. From the
process we will see the difficulty for importation, so this is the threat of the new entry.
We have just only one direct competitor. So, the rate of competition is not too high.
But however Okashi our main competitor is highly successful in Bangkok. So, we cannot
compete with them, and then we have to change location to Chiang Mai. The Okashi and our
company have same product and same objective and operation. And many customers have
royalty in their brand. So if our company is successful in Chiang Mai, It is still quite difficult
to open new brunch in Bangkok.
Because there are no direct competitors in Chiang Mai so, we have bargaining
power. We are the first imported snack shop, then we can make customer royalty. But
however, the products are not necessary product, In addition, the cost of product is quite
high and the process of importing product is difficult, so our bargaining power is not too
high.
There is no choice for customers for buying imported snack because we are the
biggest imported snack shop in Chiang Mai. Customers have no bargaining power, if they
want to buy high quality imported snack shop. But however we are the new shops, so the
customers may not sure with our shop. With this case they will have high bargaining power
more than us.
52
About Substitution Goods, That’s big problem for us. Because there is many snack in
Chiang Mai, if customers aren’t serious with originality product. The snack and imported
snack are hardly different, and the price is lower than the imported snack. But however the
quality and originality are different, customers may select to buy our product because of
their personal taste.
Year 2011
Unit sale Total year
Snack 6,640 79,685
Noodle 2,566 30,790
Candy & Chocolate 1,057 12,685
Total 10,263 123,160
Year 2011
Unit sale
Product Cost Price JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC total
Snack ฿ 84 ฿ 125 7,203 6,749 6,646 7,156 7,044 6,271 6,072 6,359 5,769 6,160 6,415 7,841 79,685
Noodle ฿ 68 ฿ 86 2,485 2,106 2,417 2,482 2,103 2,152 2,275 2,312 2,629 2,953 3,261 3,615 30,790
Candy & Chocolate ฿ 64 ฿ 102 1,242 1,321 1,185 1,109 1,020 927 962 865 814 880 1,007 1,354 12,685
ToTal 10,930 10,176 10,248 10,746 10,167 9,351 9,309 9,536 9,213 9,993 10,682 12,809 123,160
Year 2012
Unit sale Total year
Snack 7,764 93,168
Noodle 3,000 36,000
Candy & Chocolate 1,236 14,832
Total 12,000 144,000
Year 2012
Unit sale
Product Cost Price JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC total
Snack ฿ 84 ฿ 125 8,394 7,575 8,162 8,339 8,050 7,304 6,410 6,177 7,425 8,096 8,357 8,879 93,168
Noodle ฿ 68 ฿ 86 2,963 2,498 3,046 3,186 2,869 2,783 2,732 2,401 2,516 3,503 3,553 3,949 36,000
Candy & Chocolate ฿ 64 ฿ 102 1,221 1,029 1,255 1,313 1,182 1,147 1,126 989 1,037 1,443 1,464 1,627 14,832
ToTal 12,578 11,102 12,462 12,837 12,101 11,234 10,268 9,568 10,979 13,042 13,374 14,455 144,000
54
Year 2013
Unit sale Total year
Snack 9,027 108,328
Noodle 1,966 23,595
Candy & Chocolate 810 9,721
Total 11,804 167,431
Year 2013
Unit sale
Product Cost Price JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC total
Snack ฿ 84 ฿ 125 9,880 9,154 9,468 9,620 8,168 8,309 8,482 8,645 8,677 9,457 8,612 9,858 108,328
Noodle ฿ 68 ฿ 86 1,437 1,817 2,360 2,362 2,383 1,751 1,899 1,937 1,892 1,911 1,947 1,899 23,595
Candy & Chocolate ฿ 64 ฿ 102 884 1,052 818 859 791 772 760 653 660 671 760 1,041 9,721
ToTal 12,200 12,022 12,645 12,841 11,342 10,831 11,142 11,235 11,229 12,039 11,319 12,798 141,644
Year 2014
Unit sale Total year
Snack 9,361 112,335
Noodle 3,617 43,406
Candy & Chocolate 1,490 17,883
Total 14,469 173,624
Year 2014
Unit sale
Product Cost Price JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC total
Snack ฿ 84 ฿ 125 10,279 9,964 9,099 9,751 8,773 7,886 8,841 8,436 8,908 10,076 9,548 10,773 112,335
Noodle ฿ 68 ฿ 86 3,972 3,850 3,516 3,768 3,390 3,047 3,416 3,260 3,442 3,894 3,690 4,163 43,406
Candy & Chocolate ฿ 64 ฿ 102 1,647 1,974 1,465 1,599 1,400 1,420 1,375 1,248 1,150 1,407 1,382 1,815 17,883
ToTal 15,897 15,789 14,080 15,117 13,564 12,353 13,632 12,944 13,500 15,377 14,620 16,751 173,624
55
Year 2015
Unit sale Total year
Snack 8,908 106,897
Noodle 3,442 41,305
Candy & Chocolate 1,418 17,018
Total 13,768 165,220
Year 2015
Unit sale
Product Cost Price JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC total
Snack ฿ 84 ฿ 125 9,792 9,492 8,648 9,268 8,338 7,568 8,402 8,039 8,466 9,578 9,065 10,241 106,897
Noodle ฿ 68 ฿ 86 2,904 2,672 4,069 4,192 3,610 3,556 3,234 2,829 2,957 3,321 3,899 4,060 41,305
Candy & Chocolate ฿ 64 ฿ 102 1,882 1,882 1,384 1,515 1,334 1,336 1,298 1,140 1,099 1,343 1,401 1,719 17,332
ToTal 14,578 14,047 14,100 14,975 13,282 12,461 12,935 12,008 12,523 14,242 14,365 16,020 165,535
The shop has high total sales in year 1 and year 2 and in year 3, total sales are decrease because our shop has
competitor so make total sales decrease. Then in year 4 and year 5 total sales are increase because customers believe and
confident in our product that the shop that provides for them.
56
Marketing Expenses
Description JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Total
Radio &
Advertise 2500 2500 2500 2500 2500 2500 2500 2500 2500 2500 2500 2500 30000
Total 38,360 2,500 2,500 7,500 2,500 2,500 7,500 2,500 2,500 7,500 2,500 2,500 76,860
Marketing Expenses
Description JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Total
Radio &
Advertise 2500 2500 2500 2500 2500 2500 2500 2500 2500 2500 2500 2500 30000
Fascias - - - - - - - - - - - - -
Total 20,750 2,500 2,500 7,500 2,500 2,500 7,500 2,500 2,500 7,500 2,500 2,500 59,250
Marketing Expenses
Description JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Total
Radio &
Advertise 2500 2500 2500 2500 2500 2500 2500 2500 2500 2500 2500 2500 30000
Fascias - - - - - - - - - - - - -
Total 17,400 2,500 2,500 7,500 2,500 2,500 7,500 2,500 2,500 7,500 2,500 2,500 55,900
Marketing Expenses
Description JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Total
Radio &
Advertise 2500 2500 2500 2500 2500 2500 2500 2500 2500 2500 2500 2500 30000
Fascias - - - - - - - - - - - - -
Total 17,400 2,500 2,500 7,500 2,500 2,500 7,500 2,500 2,500 7,500 2,500 2,500 55,900
Marketing Expenses
Description JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Total
Radio &
Advertise 2500 2500 2500 2500 2500 2500 2500 2500 2500 2500 2500 2500 30000
Fascias - - - - - - - - - - - - -
Total 17,400 2,500 2,500 7,500 2,500 2,500 7,500 2,500 2,500 7,500 2,500 2,500 55,900
Nowadays, the rate of the customers behavioral about ingestion snack is increase.
Snacks have every style, taste and nutrition fact for choose. Snack have functional and
emotion benefit at the same time cause delicious and relax (fulfill) can eat all a time that
appropriate every gender and every age. The market research has most customers
behavioral in teenager, childhood and working age like eat snack that the segmentation
snack is teenager, childhood and working age.
Thailand is currently experiencing some serious political problems. Almost all
companies have accepted that 2010 and even 2011 are going to be hard years now. The
politic might affect to our business investment. So, we must study and analyze the risks to
doing business in Thailand over the next 5 years. Sweet delight select the place at Central
Airport Chiang Mai is center of people in Chiang Mai, however the politic isn’t problem for
investment by Sweet delight Company because Chiang Mai economy has been growing
rapidly and efficient, customers in Chiang Mai have a high budget in shopping, the other on is
middle class that tended to have a high budget. Moreover make to our shop is boom in first
year. In year 3 might have direct competitors because imported snack is famous in Chiang
Mai. Sweet delight is high quality imported snack, the quality and originality are different,
and customers may select to buy our product because of their personal taste. We were very
price sensitive and fairly. We are to check the quality of product prudently and the first
59
shop imported snack make to have customers’ loyalty can have a good sale again in year 4
and year 5.
Sweet delight Company don’t have direct competitor in Chiang Mai because our shop
is the first and the biggest imported snack shop in Chiang Mai but we have indirect
competitor in Chiang Mai is supermarket (7-Eleven, Family, Mart and Top), they are sell
snack in Thailand and a little imported snack make to Sweet delight don’t have serious
because our shop is sell imported snacks more than supermarket make to interest and
attract the customers for choose snacks. The social and environment is necessary for Sweet
delight because Thailand accepts foreign cultures, particularly among teenagers
particularly in Korea, Japan and China make to Sweet delight is on the street and popular in
Chiang Mai and nearby provinces. The Technological is important in a now it can touch
customers service another way for information from the internet.
The time frame to do the project starts from November, 2010 to January, 2011. We
must set the time frame before do the project because if we have plan, we do not waste
time. All of activities are studying about the feasibility of the project such as study imported
snack market in Chiang Mai, location, customer (target group), customer behavior,
competitive analysis, design of the shop, the risk of business and finance, and conclude of
the project feasibility.
60
Chapter 4:
Technical Feasibility Study
61
4.1.1.1 Snack
Japanese Snack:
Price : ฿ 110
Meiji Copan -- Maple Sugar Flavor
21g
Chokobi Snack
Price : ฿ 60
62
Price : ฿ 155
Price : ฿ 70
Price : ฿ 60
Morinaga Hi-Chew -- Mango Flavor
Korea Snack:
Price : ฿ 95
Chestnut Monaca
Price : ฿ 75
Price : ฿ 110
Price : ฿ 60
Chewing gum
China Snack:
Price : ฿ 95
Rice Krispie snack for breakfast or out-
going
Price : ฿ 80
Japan noodle:
Korea noodle:
China noodle:
Japan candy:
Price : ฿ 60
67
Korea candy:
Price : ฿ 60
Chewing gum
China candy:
Price : ฿ 60
Price : ฿ 80
Sweet delight Company provides import snack for customer attractive. Styles of
import snack is interesting to customers eat. Our shop selection import snack form Asian
country such as Japan, Korea and China. We will focus mostly snack from Japan because
this country is an attractive snack more customers Package, feature, Popularity and
deliciously. Sweet delight include import snack such as Chocolate, Topping, Potato Chips,
Peanuts, Juice Gummy, Cookies, Candy, Chewing gum, Mochi, and noodle. When import
snack in our stock is reduced because the customer purchased. We will order more for the
customer needs. If the customers want other import snack can order a purchase, we will
order for exchange experience in eat the snack. Sweet delight hope that the snack in stock
is a favorite with customers and when customers eat in will be impressed and then buy
again in the near future.
We understand the needs of customers as well because we had a customer one. The
demand for such things about consumer goods import snack product, so that we have
selected will be a very desirable customer. Although our catalog is a new shop in the
market, but we believe that Service and quality in our products will cause a certain loyalty
consumer.
69
The table below is shipping by airline with FIRSTCLASS COURIER SERVICE CO., LTD. 3 -
3/1 NONSEE RD., CHONGNONSEE, YANNAWA BANGKOK 10120
TEL: (662) - 295 - 3330, ( 662 ) - 295 - 0444 FAX : (662) - 295 - 1208 – 9
JAPAN 50% is 100 kg. (210 baht per 1 kg. ) That price import from Japan is 21,000 baht.
KOREA 30% is 60 kg. (220 baht per 1 kg.) That price import from Korea is 13,200 baht.
CHINA 20% is 40kg. (215 baht per 1 kg.) That price import from China is 8,600 baht.
Total price of shipping from Japan Korea and China is 42,800 that price is no duty tax and
fuel surcharge.
The first month we order the product 72,000 piece is divided 3 category has Snack,
Noodle and Candy. We will classify the product as a third country is Japan 50%, Korea 30%
and China 20% is the weight of each product type for each country follows.
- Japan 50% = 23,292 piece * 60 gram = 1,397,520 gram / 1,000 gram = 1,397.52 kg.
- Korea 30% = 13,975.2 piece * 60 gram = 838,512 gram / 1,000 gram = 838.512 kg.
- China 20% = 9,316.8 piece * 60 gram = 559,008 gram / 1,000 gram = 559.008 kg.
- Japan 50% = 9,000 piece * 100 gram = 900,000 gram / 1,000 gram = 900 kg.
- Korea 30% = 5,400 piece * 100 gram = 540,000 gram / 1,000 gram = 540 kg.
- China 20% = 3,600 piece * 100 gram = 360,000 gram / 1,000 gram = 360 kg.
72
- Japan 50% = 3,708 piece * 30 gram = 111,240 gram / 1,000 gram = 111.24 kg.
- Korea 30% = 2,224.8 piece * 30 gram = 66,744 gram / 1,000 gram = 66.744 kg.
- China 20% = 1,483.2 piece * 30 gram = 44,496 gram / 1,000 gram = 44.496 kg.
Cost of shipping
- Japan 1,397.52 kg. * 180 baht = 251,553.6 baht / 23,292 piece = 10.8 บาท / piece
- Korea 838.512 kg. * 180 baht = 150,932.16 baht / 13,975.2 piece = 10.8 บาท / piece
- China 559.008 kg. * 180 baht = 100,621.44 baht / 13,975.2 piece = 10.8 บาท / piece
- Japan 900 kg. * 170 baht = 153,000 baht / 9,000 piece = 17 baht / piece
- Korea 540 kg. * 170 baht = 91,800 baht / 5,400 piece = 17 baht / piece
- China 360 kg. * 170 baht = 61,200 baht / 3,600 piece = 17 baht / piece
- Japan 111.24 kg. * 120 baht = 13,348.8 baht / 3,708 piece = 3.6 baht / piece
- Korea 66.744 kg. * 120 baht = 8,009.28 baht / 2,224.8 piece = 3.6 baht / piece
- China 44.496 kg. * 120 baht = 5,339.52 baht / 1,483.2 piece = 3.6 baht / piece
Cost of shipping
- Japan = 1,397.52 baht +900 baht +11.24 baht = 2,408.76 baht * 180 baht = 433,576.8
baht
- Korea = 838.512 baht +540 baht +66.744 baht = 1,445.256 baht * 170 baht =
245,693.52 baht
- China = 559.008 baht +360 baht +44.496 baht = 963.504 baht * 120 baht =
115,620.48 baht
Average of snack = 62
Average of noodle = 43
Average of candy = 51
74
VAT 7%
Snack
Noodle
Candy
Agency 11.5%
Snack
Noodle
Candy
For every month we order the product 9,000 piece is divided 3 categories has Snack,
Noodle and Candy. We will classify the product as a third country is Japan 50%, Korea 30%
and China 20% is the weight of each product type for each country follows.
- Japan 50% = 2,911.5 piece * 60 gram = 174,690 gram / 1,000 gram = 174.69 kg.
- Korea 30% = 1,746.9 piece * 60 gram = 104,814 gram / 1,000 gram = 104.814 kg.
- China 20% = 1,164.6 piece * 60 gram = 69,876 gram / 1,000 gram = 69.876 kg.
- Japan 50% = 1,125 piece * 100 gram = 112,500 gram / 1,000 gram = 112.5 kg.
- Korea 30% = 675 piece * 100 gram = 67,500 gram / 1,000 gram = 67.5 kg.
- China 20% = 450 piece * 100 gram = 45,000 gram / 1,000 gram = 45 kg.
- Japan 50% = 463.5 piece * 30 gram = 13,905 gram / 1,000 gram = 13.905 kg.
- Korea 30% = 278.1 piece * 30 gram = 8,343 gram / 1,000 gram = 8.343 kg.
- China 20% = 185.4 piece * 30 gram = 5,562 gram / 1,000 gram = 5.562 kg.
Cost of shipping
- Japan 174.69 kg. * 180 baht = 31,444.2 baht / 2,911.5 piece = 10.8 บาท / piece
- Korea 104.814 kg. * 180 baht = 18,866.52 baht / 1,746.9 piece = 10.8 บาท / piece
76
- China 69.876 kg. * 180 baht = 12,577.68 baht / 1,164.6 piece = 10.8 บาท / piece
- Japan 112.5 kg. * 170 baht = 19,125 baht / 1,125 piece = 17 baht / piece
- Korea 67.5 kg. * 170 baht = 11,475 baht / 675 piece = 17 baht / piece
- China 45 kg. * 170 baht = 7,650 baht / 450 piece = 17 baht / piece
- Japan 13.905 kg. * 120 baht = 1,668.6 baht / 463.5 piece = 3.6 baht / piece
- Korea 8.343 kg. * 120 baht = 1,001.16 baht / 278.1 piece = 3.6 baht / piece
- China 5.562 kg. * 120 baht = 667.44 baht / 185.4 piece = 3.6 baht / piece
Cost of shipping
- Japan = 174.69 baht +112.5 baht +13.905 baht = 301.095 baht * 180 baht = 54,197.1
baht
- Korea = 104.814 baht +67.5 baht +8.343 baht = 180.657 baht * 170 baht = 30,711.69
baht
- China = 69.876 baht +45 baht +5.562 baht = 120.438 baht * 120 baht = 14,452.56
baht
Average of snack = 62
Average of noodle = 43
Average of candy = 51
VAT 7%
Snack
Noodle
Candy
Agency 11.5%
Snack
Noodle
Candy
4.1.4 Location
Sweet delight Company is location in Central Airport Chiang Mai, floor G, Mahidol
Road, Hayya district, Mueang, Chiang Mai province 50110, 053-1231145,
www.Sweetdelight.co.th, E-mail.info@Sweetdelight.com . It is office building have a blocks
and G floors, Have a lot of area. Our shop rent office building 220,000 baht/month. Our
shop is in business location.
Figure 2: Location
79
4.1.5 Machines/Tools/Equipment
Logistics is the management of the flow of the goods, information and other
resources in a repair cycle between the point of origin and the point of consumption in
order to meet the requirements of customers. Logistics involves the integration of
information, transportation, inventory, warehousing, material handling, and packaging, and
occasionally security. Logistics is a channel of the supply chain which adds the value of time
and place utility. Today the complexity of production logistics can be modeled, analyzed,
visualized and optimized by plant simulation software.
80
We will use the E-Commerce to order the import snack from Japan shop, Korea shop
and China shop by negotiation with telephone. We choose transport aircraft from other
country to Thailand which provides quick and easy. When the products come to Thailand,
we will transportation by truck to our shop.
Loan ฿ 5,000,000
We choose the service to register commercial for 9,500 from Hongthong law office.
Five-Year Depreciation
82
Year 2011
Year 2012
Year 2013
Year 2014
Year 2015
Our senior partner is Ms. Jitsuda Nuansomsri, she establish the company with the
investment for 1,000,000 Baht and register Sweet Delight Company as a company limited
at the Office of Commercial Affairs Chiang Mai.
85
Manager
(1 Position)
Responsibility
Requirement
Responsibility
Requirement
Rental Fee
We locate at the Central Airport department store in G floor near ice-cream shop
(Swensens). The contract of rental is for 5 years with rental rate 150,000 per month.
Stationary Expense
Utility Expense
Package Expense
Installation
Year 2011
No. Description Base JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Total
1 Salary Expense 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
2 Rental fee 150,000 600,000 - - - 150,000 150,000 150,000 150,000 150,000 150,000 150,000 150,000 1,800,000
3 Stationary Expense 1,166 1,166 - - - - - - - - - - - 1,166
4 Installation Telephone& Internet 3,984 3,984 - - - - - - - - - - - 3,984
5 Telephone Expense 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 120,000
6 Internet Expense 590 590 590 590 590 590 590 590 590 590 590 590 590 7,080
7 Equipment Installation 300,000 300,000 - - - - - - - - - - - 300,000
8 Package Expense 16,200 16,200 - - - - - 16,200 - - - - - 32,400
Total 973,940 52,590 52,590 52,590 202,590 202,590 202,590 202,590 202,590 202,590 202,590 202,590 2,768,630
Year 2012
No. Description Base JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Total
1 Salary Expense 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
2 Rental fee 150,000 150,000 150,000 150,000 150,000 150,000 150,000 150,000 150,000 150,000 150,000 150,000 150,000 1,800,000
4 Telephone Expense 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 120,000
5 Internet Expense 590 590 590 590 590 590 590 590 590 590 590 590 590 7,080
5 Package Expense 16,200 16,200 - - - - - 16,200 - - - - - 32,400
Total 218,790 202,590 202,590 202,590 202,590 202,590 218,790 202,590 202,590 202,590 202,590 202,590 2,463,480
89
Year 2013
No. Description Base JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Total
1 Salary Expense 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
2 Rental fee 150,000 150,000 150,000 150,000 150,000 150,000 150,000 150,000 150,000 150,000 150,000 150,000 150,000 1,800,000
4 Telephone Expense 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 120,000
5 Internet Expense 590 590 590 590 590 590 590 590 590 590 590 590 590 7,080
5 Package Expense 16,200 16,200 - - - - - 16,200 - - - - - 32,400
Total 218,790 202,590 202,590 202,590 202,590 202,590 218,790 202,590 202,590 202,590 202,590 202,590 2,463,480
Year 2014
No. Description Base JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Total
1 Salary Expense 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
2 Rental fee 150,000 150,000 150,000 150,000 150,000 150,000 150,000 150,000 150,000 150,000 150,000 150,000 150,000 1,800,000
3 Package Expense 16,200 16,200 - - - - - 16,200 - - - - - 32,400
4 Telephone Expense 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 120,000
5 Internet Expense 590 590 590 590 590 590 590 590 590 590 590 590 590 7,080
Total 218,790 202,590 202,590 202,590 202,590 202,590 218,790 202,590 202,590 202,590 202,590 202,590 2,463,480
Year 2015
No. Description Base JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Total
1 Salary Expense 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
2 Rental fee 150,000 150,000 150,000 150,000 150,000 150,000 150,000 150,000 150,000 150,000 150,000 150,000 150,000 1,800,000
3 Package Expense 16,200 16,200 - - - - - 16,200 - - - - - 32,400
4 Telephone Expense 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 120,000
5 Internet Expense 590 590 590 590 590 590 590 590 590 590 590 590 590 7,080
Total 218,790 202,590 202,590 202,590 202,590 202,590 218,790 202,590 202,590 202,590 202,590 202,590 2,463,480
90
4.5) Conclusion
Sweet delight Company provides product and service. Our products have many
types of snacks such as snack, chocolate, candy, cake and noodle. In the other type of snacks
there are many kind and flavor of snacks. So the customer can choose and buy the snacks
that they want and they can request snacks that they want to test. Our shop prepared and
make gift set of snacks for customer who want to give for other people in special time. Our
product were imported from Japan, China and Korea and the main country is Japan because
the snacks form this country have interested package and delicious. Our shop service, we
set up the lounge in our shop for customer get convenience.
The service processes, in the first we already promote, know and understand the
need of customer and introduce about product until customer purchase our product. When
the customer impress in our product and service so they will believe in the quality of our
products. That cause will make loyalty consumer. About the logistic, we contacted with the
shop and see catalog the product that we want to order by user internet (E-Commerce).
Then we will negotiate about the price and the logistic by telephone. We choose transport
by aircraft from other country to Thailand which provides quick and easy. When the
products come to Thailand, we will transportation by truck to our shop. The shop is located
place at Central Airport department store, the biggest department store, and the center of
the youth in Chiang Mai. Central Airport Chiang Mai, floor G, Mahidol Road, Hayya district,
Mueang, Chiang Mai province 50110, Tel. 053-1231145 or contact us by
www.Sweetdelight.co.th, E-mail.info@Sweetdelight.com.
Management process, our shop has foreign affair to contact and negotiate with seller
in that other country. The coordinator contact among the company and department store,
check stock of product, connect with transporter, responsible about the payment of
company, and marketing communication. In operation time period, will include many
expense such as utility expense per month in store, administration cost per month and
employ salary. Our employees will recruit and selected by the company’s qualification that
have setting in position, task and responsibility of employees. We will increase knowledge
of employee and train them to be expert on work, which are they will work effectively on
their job.
91
Year 2011 January February March April May June July August September October November December Total
Revenue
Sale 1,566,720 1,464,094 1,463,973 1,541,653 1,471,497 1,342,906 1,329,249 1,366,091 1,300,892 1,406,104 1,496,123 1,804,339 17,553,642
Cost of Good sold (1,081,499) (1,006,937) (1,011,629) (1,065,357) (1,013,745) (928,129) (920,259) (946,191) (906,506) (981,222) (1,045,113) (1,255,539) (12,162,126)
Gloss Income 485,221 457,157 452,343 476,296 457,753 414,777 408,990 419,900 394,386 424,882 451,010 548,800 5,391,516
Operating Expense
Selling (38,360) (2,500) (2,500) (7,500) (2,500) (2,500) (7,500) (2,500) (2,500) (7,500) (2,500) (2,500) (80,860)
General & Administrative (973,940) (52,590) (52,590) (52,590) (202,590) (202,590) (218,790) (202,590) (202,590) (202,590) (202,590) (2,566,040)
Pre-investment expense (9,500) (9,500)
Depreciation (11,121) (11,121) (11,121) (11,121) (11,121) (11,121) (11,121) (11,121) (11,121) (11,121) (11,121) (11,121) (133,456)
Total operating expenses (1,032,921) (66,211) (66,211) (71,211) (216,211) (216,211) (237,411) (216,211) (216,211) (221,211) (216,211) (13,621) (2,789,856)
-
Income before interest and tax (547,700) 390,945 386,132 405,085 241,541 198,566 171,579 203,689 178,174 203,670 234,799 535,179 2,601,660
Interest expense (37,500) (36,589) (35,671) (34,746) (33,814) (32,875) (31,929) (30,976) (30,016) (29,048) (28,074) (27,092) (388,329)
Income (Loss) Before Income Taxes (585,200) 354,357 350,461 370,339 207,728 165,691 139,650 172,713 148,159 174,622 206,725 508,087 2,213,331
Provision (Benefit) for income taxes - (106,307) (105,138) (111,102) (62,318) (49,707) (41,895) (51,814) (44,448) (52,387) (62,018) (152,426) (839,559)
Net income (loss) for the year (585,200) 248,050 245,323 259,238 145,409 115,984 97,755 120,899 103,711 122,235 144,708 355,661 1,373,772
Retained Earnings (585,200) (337,151) (91,828) 167,410 312,819 428,803 526,558 647,457 751,168 873,403 1,018,110 1,373,772
93
Year 2012 January February March April May June July August September October November December Total
Revenue
Sale 1,698,895 1,506,316 1,213,153 1,724,570 1,633,403 1,509,457 1,368,835 1,283,784 1,486,898 1,736,800 1,783,251 1,921,099 18,866,461
Cost of Good sold (1,175,167) (1,040,728) (1,161,096) (1,194,631) (1,130,062) (1,045,564) (950,152) (889,574) (1,027,792) (1,205,911) (1,237,750) (1,334,588) (13,393,015)
Gloss Income 523,728 465,587 52,057 529,940 503,341 463,893 418,683 394,210 459,106 530,889 545,501 586,511 5,473,446
-
Operating Expense -
Selling (20,750) (2,500) (2,500) (7,500) (2,500) (2,500) (7,500) (2,500) (2,500) (7,500) (2,500) (2,500) (63,250)
General & Administrative (218,790) (202,590) (202,590) (202,590) (202,590) (202,590) (218,790) (202,590) (202,590) (202,590) (202,590) (202,590) (2,463,480)
Pre-investment expense - - - - - - - - - - - - -
Depreciation (11,121) (11,121) (11,121) (11,121) (11,121) (11,121) (11,121) (11,121) (11,121) (11,121) (11,121) (11,121) (133,456)
Total operating expenses (250,661) (216,211) (216,211) (221,211) (216,211) (216,211) (237,411) (216,211) (216,211) (221,211) (216,211) (216,211) (2,660,186)
-
Income before interest and tax 273,066 249,376 (164,155) 308,728 287,130 247,682 181,272 177,998 242,895 309,678 329,290 370,300 2,813,260
Interest expense (26,103) (25,106) (24,102) (23,090) (22,071) (21,044) (20,009) (18,967) (17,916) (16,858) (15,792) (14,718) (245,775)
Income (Loss) Before Income Taxes 246,964 224,270 (188,256) 285,638 265,059 226,638 161,263 159,032 224,978 292,820 313,498 355,582 2,567,485
Provision (Benefit) for income taxes (74,089) (67,281) - (85,692) (79,518) (67,991) (48,379) (47,709) (67,494) (87,846) (94,049) (106,675) (826,722)
Net income (loss) for the year 172,875 156,989 (188,256) 199,947 185,541 158,647 112,884 111,322 157,485 204,974 219,448 248,907 1,740,763
Retained Earnings 1,546,646 1,703,635 1,515,379 1,715,326 1,900,867 2,059,514 2,172,398 2,283,720 2,441,205 2,646,179 2,865,627 3,114,534
94
Year 2013 January February March April May June July August September October November December Total
Revenue
Sale 1,768,219 1,765,677 1,852,792 1,882,253 1,673,525 1,583,346 1,629,586 1,636,903 1,635,217 1,747,290 1,655,266 1,873,758 20,703,830
Cost of Good sold (1,213,340) (1,217,439) (1,289,047) (1,308,586) (1,168,736) (1,095,713) (1,129,937) (1,136,625) (1,134,548) (1,210,473) (1,148,193) (1,292,114) (14,344,749)
Gloss Income 554,879 548,238 563,745 573,667 504,789 487,633 499,649 500,278 500,669 536,817 507,073 581,644 6,359,081
-
Operating Expense -
Selling (17,400) (2,500) (2,500) (7,500) (2,500) (2,500) (7,500) (2,500) (2,500) (7,500) (2,500) (2,500) (59,900)
General & Administrative (218,790) (202,590) (202,590) (202,590) (202,590) (202,590) (218,790) (202,590) (202,590) (202,590) (202,590) (202,590) (2,463,480)
Pre-investment expense - - - - - - - - - - - - -
Depreciation (11,121) (11,121) (11,121) (11,121) (11,121) (11,121) (11,121) (11,121) (11,121) (11,121) (11,121) (11,121) (133,456)
Total operating expenses (247,311) (216,211) (216,211) (221,211) (216,211) (216,211) (237,411) (216,211) (216,211) (221,211) (216,211) (216,211) (2,656,836)
-
Income before interest and tax 307,567 332,027 347,534 352,456 288,578 271,422 262,237 284,067 284,458 315,606 290,861 365,433 3,702,245
Interest expense (13,636) (12,546) (11,447) (10,341) (9,226) (8,103) (6,971) (5,831) (4,682) (3,524) (2,358) (1,184) (89,848)
Income (Loss) Before Income Taxes 293,931 319,481 336,086 342,115 279,352 263,319 255,266 278,236 279,776 312,081 288,503 364,249 3,612,397
Provision (Benefit) for income taxes (88,179) (95,844) (100,826) (102,635) (83,806) (78,996) (76,580) (83,471) (83,933) (93,624) (86,551) (109,275) (1,083,719)
Net income (loss) for the year 205,752 223,636 235,260 239,481 195,546 184,323 178,687 194,765 195,843 218,457 201,952 254,975 2,528,678
Retained Earnings 3,320,286 3,543,923 3,779,183 4,018,664 4,214,210 4,398,534 4,577,220 4,771,985 4,967,828 5,186,285 5,388,237 5,643,212
95
Year 2014 January February March April May June July August September October November December Total
Revenue
Sale 1,737,024 1,721,230 1,538,346 1,651,392 1,482,088 1,357,814 1,489,933 1,415,441 1,477,963 1,682,351 1,599,020 1,829,347 18,981,949
Cost of Good sold (1,203,436) (1,190,051) (1,065,746) (1,143,874) (1,026,848) (932,993) (1,032,515) (981,308) (1,025,750) (1,166,899) (1,108,780) (1,266,824) (13,145,025)
Gloss Income 533,588 531,179 472,600 507,518 455,239 424,821 457,417 434,132 452,213 515,453 490,240 562,523 5,836,924
-
Operating Expense -
Selling (17,400) (2,500) (2,500) (7,500) (2,500) (2,500) (7,500) (2,500) (2,500) (7,500) (2,500) (2,500) (59,900)
General & Administrative (218,790) (202,590) (202,590) (202,590) (202,590) (202,590) (218,790) (202,590) (202,590) (202,590) (202,590) (202,590) (2,463,480)
Pre-investment expense - - - - - - - - - - - - -
Depreciation - - - - - - - - - - - - -
Total operating expenses (236,190) (205,090) (205,090) (210,090) (205,090) (205,090) (226,290) (205,090) (205,090) (210,090) (205,090) (205,090) (2,523,380)
-
Income before interest and tax 297,398 326,089 267,510 297,428 250,149 219,731 231,127 229,042 247,123 305,363 285,150 357,433 3,313,544
Interest expense - - - - - - - - - - - - -
Income (Loss) Before Income Taxes 297,398 326,089 267,510 297,428 250,149 219,731 231,127 229,042 247,123 305,363 285,150 357,433 3,313,544
Provision (Benefit) for income taxes (89,219) (97,827) (80,253) (89,228) (75,045) (65,919) (69,338) (68,713) (74,137) (91,609) (85,545) (107,230) (994,063)
Net income (loss) for the year 208,178 228,263 187,257 208,200 175,104 153,812 161,789 160,330 172,986 213,754 199,605 250,203 2,319,481
Retained Earnings 5,851,390 6,079,653 6,266,910 6,475,109 6,650,214 6,804,026 6,965,815 7,126,144 7,299,130 7,512,884 7,712,489 7,962,693
96
Year 2015 January February March April May June July August September October November December Total
Revenue
Sale 1,802,696 1,740,830 1,700,352 1,810,267 1,610,415 1,501,736 1,580,176 1,475,765 1,540,772 1,751,915 1,742,822 1,952,257 20,210,005
Cost of Good sold (1,238,339) (1,194,069) (1,184,540) (1,259,382) (1,119,123) (1,045,165) (1,094,827) (1,020,804) (1,066,295) (1,211,468) (1,211,285) (1,352,711) (13,998,008)
Gloss Income 564,356 546,761 515,812 550,885 491,293 456,571 485,348 454,961 474,477 540,447 531,537 599,547 6,211,996
-
Operating Expense -
Selling (17,400) (2,500) (2,500) (7,500) (2,500) (2,500) (7,500) (2,500) (2,500) (7,500) (2,500) (2,500) (59,900)
General & Administrative (218,790) (202,590) (202,590) (202,590) (202,590) (202,590) (218,790) (202,590) (202,590) (202,590) (202,590) (202,590) (2,463,480)
Pre-investment expense - - - - - - - - - - - - -
Depreciation - - - - - - - - - - - - -
Total operating expenses (236,190) (205,090) (205,090) (210,090) (205,090) (205,090) (226,290) (205,090) (205,090) (210,090) (205,090) (205,090) (2,523,380)
-
Income before interest and tax 328,166 341,671 310,722 340,795 286,203 251,481 259,058 249,871 269,387 330,357 326,447 394,457 3,688,616
Interest expense - - - - - - - - - - - - -
Income (Loss) Before Income Taxes 328,166 341,671 310,722 340,795 286,203 251,481 259,058 249,871 269,387 330,357 326,447 394,457 3,688,616
Provision (Benefit) for income taxes (98,450) (102,501) (93,217) (102,239) (85,861) (75,444) (77,717) (74,961) (80,816) (99,107) (97,934) (118,337) (1,106,585)
Net income (loss) for the year 229,717 239,170 217,505 238,557 200,342 176,037 181,341 174,910 188,571 231,250 228,513 276,120 2,582,031
Retained Earnings 8,192,409 8,431,579 8,649,084 8,887,641 9,087,983 9,264,020 9,445,360 9,620,270 9,808,841 10,040,091 10,268,604 10,544,724
97
Year 2011 January February March April May June July August September October November December
Asset
Current asset
Cash 344,455 612,497 882,504 1,220,154 1,392,363 1,449,530 1,480,599 1,560,744 1,584,016 1,700,528 1,903,404 2,527,659
Ending inventory 4,542,208 4,394,449 4,241,997 4,035,817 3,881,250 3,812,299 3,751,217 3,664,203 3,616,875 3,494,830 3,308,895 2,912,534
Total current asset 4,886,664 5,006,946 5,124,501 5,255,971 5,273,613 5,261,829 5,231,816 5,224,948 5,200,891 5,195,359 5,212,299 5,440,192
Non-Current asset
Equipment 400,369 389,247 378,126 367,005 355,883 344,762 333,641 322,519 311,398 300,276 289,155 278,034
Depreciation (11,121) (11,121) (11,121) (11,121) (11,121) (11,121) (11,121) (11,121) (11,121) (11,121) (11,121) (11,121)
Total Non-Current asset 389,247 378,126 367,005 355,883 344,762 333,641 322,519 311,398 300,276 289,155 278,034 266,912
TOTAL ASSET 5,275,911 5,385,072 5,491,506 5,611,854 5,618,375 5,595,470 5,554,335 5,536,345 5,501,168 5,484,514 5,490,333 5,707,105
Equity
Retain earning (585,200) (337,151) (91,828) 167,410 312,819 428,803 526,558 647,457 751,168 873,403 1,018,110 1,373,772
Owner Equity 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000
Total Equity 414,800 662,849 908,172 1,167,410 1,312,819 1,428,803 1,526,558 1,647,457 1,751,168 1,873,403 2,018,110 2,373,772
TOTAL LIABILITY AND EQUITY 5,275,911 5,385,072 5,491,506 5,611,854 5,618,375 5,595,470 5,554,335 5,536,345 5,501,168 5,484,514 5,490,333 5,707,105
98
Year 2012 January February March April May June July August September October November December
Asset
Current asset
Cash 2,888,756 2,708,993 2,304,352 2,321,450 2,259,573 2,086,303 1,771,859 1,395,275 1,203,072 1,236,476 1,316,194 1,522,209
Ending inventory 2,596,544 2,805,528 2,894,145 2,949,227 3,068,878 3,273,026 3,572,587 3,932,725 4,154,646 4,198,448 4,210,411 4,125,536
Total current asset 5,485,299 5,514,521 5,198,497 5,270,676 5,328,450 5,359,329 5,344,446 5,328,000 5,357,718 5,434,924 5,526,605 5,647,745
Non-Current asset
Equipment 266,912 255,791 244,670 233,548 222,427 211,306 200,184 189,063 177,942 166,820 155,699 144,578
Depreciation (11,121) (11,121) (11,121) (11,121) (11,121) (11,121) (11,121) (11,121) (11,121) (11,121) (11,121) (11,121)
Total Non-Current asset 255,791 244,670 233,548 222,427 211,306 200,184 189,063 177,942 166,820 155,699 144,578 133,456
TOTAL ASSET 5,741,091 5,759,191 5,432,045 5,493,103 5,539,756 5,559,514 5,533,509 5,505,942 5,524,538 5,590,623 5,671,183 5,781,201
Equity
Retain earning 1,546,646 1,703,635 1,515,379 1,715,326 1,900,867 2,059,514 2,172,398 2,283,720 2,441,205 2,646,179 2,865,627 3,114,534
Owner Equity 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000
Total Equity 2,546,646 2,703,635 2,515,379 2,715,326 2,900,867 3,059,514 3,172,398 3,283,720 3,441,205 3,646,179 3,865,627 4,114,534
TOTAL LIABILITY AND EQUITY 5,741,091 5,759,191 5,432,045 5,493,103 5,539,756 5,559,514 5,533,509 5,505,942 5,524,538 5,590,623 5,671,183 5,781,201
99
Year 2013 January February March April May June July August September October November December
Asset
Current asset
Cash 1,563,820 1,705,522 1,930,456 2,179,150 2,244,058 2,224,721 2,233,972 2,265,988 2,297,006 2,426,563 2,477,335 2,725,050
Ending inventory 4,161,909 4,116,076 3,998,635 3,861,654 3,864,524 3,940,417 3,982,086 4,017,067 4,054,125 4,015,257 4,038,670 3,918,162
Total current asset 5,725,729 5,821,598 5,929,091 6,040,804 6,108,583 6,165,139 6,216,058 6,283,055 6,351,131 6,441,820 6,516,005 6,643,212
Non-Current asset
Equipment 133,456 122,335 111,214 100,092 88,971 77,849 66,728 55,607 44,485 33,364 22,243 11,121
Depreciation (11,121) (11,121) (11,121) (11,121) (11,121) (11,121) (11,121) (11,121) (11,121) (11,121) (11,121) (11,121)
Total Non-Current asset 122,335 111,214 100,092 88,971 77,849 66,728 55,607 44,485 33,364 22,243 11,121 0
TOTAL ASSET 5,848,064 5,932,812 6,029,183 6,129,775 6,186,432 6,231,867 6,271,665 6,327,541 6,384,495 6,464,063 6,527,126 6,643,212
Equity
Retain earning 3,320,286 3,543,923 3,779,183 4,018,664 4,214,210 4,398,534 4,577,220 4,771,985 4,967,828 5,186,285 5,388,237 5,643,212
Owner Equity 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000
Total Equity 4,320,286 4,543,923 4,779,183 5,018,664 5,214,210 5,398,534 5,577,220 5,771,985 5,967,828 6,186,285 6,388,237 6,643,212
TOTAL LIABILITY AND EQUITY 5,848,064 5,932,812 6,029,183 6,129,775 6,186,432 6,231,867 6,271,665 6,327,541 6,384,495 6,464,063 6,527,126 6,643,212
100
Year 2014 January February March April May June July August September October November December
Asset
Current asset
Cash 2,965,059 3,211,766 3,293,164 3,473,632 3,503,979 3,419,178 3,441,877 3,411,909 3,439,040 3,648,087 3,784,866 4,130,288
Ending inventory 3,886,332 3,867,886 3,973,746 4,001,478 4,146,235 4,384,848 4,523,938 4,714,235 4,860,090 4,864,797 4,927,623 4,832,405
Total current asset 6,851,390 7,079,653 7,266,910 7,475,109 7,650,214 7,804,026 7,965,815 8,126,144 8,299,130 8,512,884 8,712,489 8,962,693
Non-Current asset
Equipment - - - - - - - - - - - -
Depreciation - - - - - - - - - - - -
Total Non-Current asset - - - - - - - - - - - -
TOTAL ASSET 6,851,390 7,079,653 7,266,910 7,475,109 7,650,214 7,804,026 7,965,815 8,126,144 8,299,130 8,512,884 8,712,489 8,962,693
Equity
Retain earning 5,851,390 6,079,653 6,266,910 6,475,109 6,650,214 6,804,026 6,965,815 7,126,144 7,299,130 7,512,884 7,712,489 7,962,693
Owner Equity 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000
Total Equity 6,851,390 7,079,653 7,266,910 7,475,109 7,650,214 7,804,026 7,965,815 8,126,144 8,299,130 8,512,884 8,712,489 8,962,693
TOTAL LIABILITY AND EQUITY 6,851,390 7,079,653 7,266,910 7,475,109 7,650,214 7,804,026 7,965,815 8,126,144 8,299,130 8,512,884 8,712,489 8,962,693
101
Year 2015 January February March April May June July August September October November December
Asset
Current asset
Cash 4,426,738 4,727,425 4,996,919 5,362,305 5,549,217 5,637,867 5,781,483 5,844,645 5,966,958 6,277,124 6,584,370 7,080,648
Ending inventory 4,765,671 4,704,154 4,652,166 4,525,336 4,538,766 4,626,153 4,663,878 4,775,626 4,841,883 4,762,967 4,684,234 4,464,076
Total current asset 9,192,409 9,431,579 9,649,084 9,887,641 10,087,983 10,264,020 10,445,360 10,620,270 10,808,841 11,040,091 11,268,604 11,544,724
Non-Current asset
Equipment - - - - - - - - - - - -
Depreciation - - - - - - - - - - - -
Total Non-Current asset - - - - - - - - - - - -
TOTAL ASSET 9,192,409 9,431,579 9,649,084 9,887,641 10,087,983 10,264,020 10,445,360 10,620,270 10,808,841 11,040,091 11,268,604 11,544,724
Equity
Retain earning 8,192,409 8,431,579 8,649,084 8,887,641 9,087,983 9,264,020 9,445,360 9,620,270 9,808,841 10,040,091 10,268,604 10,544,724
Owner Equity 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000
Total Equity 9,192,409 9,431,579 9,649,084 9,887,641 10,087,983 10,264,020 10,445,360 10,620,270 10,808,841 11,040,091 11,268,604 11,544,724
TOTAL LIABILITY AND EQUITY 9,192,409 9,431,579 9,649,084 9,887,641 10,087,983 10,264,020 10,445,360 10,620,270 10,808,841 11,040,091 11,268,604 11,544,724
102
Year 2011 January February March April May June July August September October November December Total
Cash flow from operating activity
Cash received
cash received on cash sale 1,566,720 1,464,094 1,463,973 1,541,653 1,471,497 1,342,906 1,329,249 1,366,091 1,300,892 1,406,104 1,496,123 1,804,339 17,553,642
adjust depreciation 11,121 11,121 11,121 11,121 11,121 11,121 11,121 11,121 11,121 11,121 11,121 11,121 133,456
Total cash received 1,577,841 1,475,215 1,475,094 1,552,775 1,482,619 1,354,028 1,340,370 1,377,213 1,312,013 1,417,225 1,507,245 1,815,460 17,687,098
Cash paid -
cash paid for operating expense (1,032,921) (66,211) (66,211) (71,211) (216,211) (216,211) (237,411) (216,211) (216,211) (221,211) (216,211) (13,621) (2,789,856)
cash paid for income tax - (106,307) (105,138) (111,102) (62,318) (49,707) (41,895) (51,814) (44,448) (52,387) (62,018) (152,426) (839,559)
Total cash paid (1,032,921) (172,518) (171,350) (182,313) (278,530) (265,919) (279,306) (268,025) (260,659) (273,598) (278,229) (166,047) (3,629,416)
Net cash flow from opreating activity 544,920 1,302,697 1,303,744 1,370,462 1,204,089 1,088,109 1,061,064 1,109,188 1,051,354 1,143,627 1,229,016 1,649,413 14,057,683
-
Cash flow from investment activity -
Cash reveived -
cash received from investment 1,000,000 - - - - - - - - - - - 1,000,000
Total cash received 1,000,000 - - - - - - - - - - - 1,000,000
Cash paid -
cash paid investment on operating (5,623,707) (859,177) (859,177) (859,177) (859,177) (859,177) (859,177) (859,177) (859,177) (859,177) (859,177) (859,177) (15,074,660)
cash paid investment on administrative (400,369) - - - - - - - - - - - (400,369)
Total cash paid (6,024,076) (859,177) (859,177) (859,177) (859,177) (859,177) (859,177) (859,177) (859,177) (859,177) (859,177) (859,177) (15,475,028)
Net cash flow from investment activity (5,024,076) (859,177) (859,177) (859,177) (859,177) (859,177) (859,177) (859,177) (859,177) (859,177) (859,177) (859,177) (14,475,028)
-
Cash flow fom financing activity -
Cash received -
borrowing cash 5,000,000 - - - - - - - - - - - 5,000,000
Total cash received 5,000,000 - - - - - - - - - - - 5,000,000
Cash paid -
cash paid for interest (37,500) (36,589) (35,671) (34,746) (33,814) (32,875) (31,929) (30,976) (30,016) (29,048) (28,074) (27,092) (388,329)
cash paid for principle (138,889) (138,889) (138,889) (138,889) (138,889) (138,889) (138,889) (138,889) (138,889) (138,889) (138,889) (138,889) (1,666,667)
Total cash paid (176,389) (175,478) (174,560) (173,635) (172,703) (171,764) (170,818) (169,865) (168,905) (167,937) (166,963) (165,981) (2,054,996)
Net cash flow from finacing activity 4,823,611 (175,478) (174,560) (173,635) (172,703) (171,764) (170,818) (169,865) (168,905) (167,937) (166,963) (165,981) 2,945,004
Net increase/decrease in cash 344,455 268,042 270,007 337,650 172,209 57,168 31,069 80,145 23,272 116,512 202,876 624,255 2,527,659
Beginning cash - 344,455 612,497 882,504 1,220,154 1,392,363 1,449,530 1,480,599 1,560,744 1,584,016 1,700,528 1,903,404
Ending cash 344,455 612,497 882,504 1,220,154 1,392,363 1,449,530 1,480,599 1,560,744 1,584,016 1,700,528 1,903,404 2,527,659
103
Year 2012 January February March April May June July August September October November December Total
Cash flow from operating activity
Cash received
cash received on cash sale 1,698,895 1,506,316 1,213,153 1,724,570 1,633,403 1,509,457 1,368,835 1,283,784 1,486,898 1,736,800 1,783,251 1,921,099 18,866,461
adjust depreciation 11,121 11,121 11,121 11,121 11,121 11,121 11,121 11,121 11,121 11,121 11,121 11,121 133,456
Total cash received 1,710,016 1,517,437 1,224,274 1,735,692 1,644,524 1,520,579 1,379,956 1,294,905 1,498,020 1,747,921 1,794,372 1,932,221 18,999,917
Cash paid -
cash paid for operating expense (250,661) (216,211) (216,211) (221,211) (216,211) (216,211) (237,411) (216,211) (216,211) (221,211) (216,211) (216,211) (2,660,186)
cash paid for income tax (74,089) (67,281) - (85,692) (79,518) (67,991) (48,379) (47,709) (67,494) (87,846) (94,049) (106,675) (826,722)
Total cash paid (324,750) (283,492) (216,211) (306,903) (295,729) (284,203) (285,790) (263,921) (283,705) (309,057) (310,261) (322,886) (3,486,909)
Net cash flow from opreating activity 1,385,266 1,233,945 1,008,063 1,428,789 1,348,795 1,236,376 1,094,166 1,030,985 1,214,315 1,438,864 1,484,111 1,609,335 15,513,009
-
Cash flow from investment activity -
Cash reveived -
cash received from investment - - - - - - - - - - - - -
Total cash received - - - - - - - - - - - - -
Cash paid -
cash paid investment on operating (859,177) (1,249,713) (1,249,713) (1,249,713) (1,249,713) (1,249,713) (1,249,713) (1,249,713) (1,249,713) (1,249,713) (1,249,713) (1,249,713) (14,606,017)
cash paid investment on administrative - - - - - - - - - - - - -
Total cash paid (859,177) (1,249,713) (1,249,713) (1,249,713) (1,249,713) (1,249,713) (1,249,713) (1,249,713) (1,249,713) (1,249,713) (1,249,713) (1,249,713) (14,606,017)
Net cash flow from investment activity (859,177) (1,249,713) (1,249,713) (1,249,713) (1,249,713) (1,249,713) (1,249,713) (1,249,713) (1,249,713) (1,249,713) (1,249,713) (1,249,713) (14,606,017)
-
Cash flow fom financing activity -
Cash received -
borrowing cash - - - - - - - - - - - - -
Total cash received - - - - - - - - - - - - -
Cash paid -
cash paid for interest (26,103) (25,106) (24,102) (23,090) (22,071) (21,044) (20,009) (18,967) (17,916) (16,858) (15,792) (14,718) (245,775)
cash paid for principle (138,889) (138,889) (138,889) (138,889) (138,889) (138,889) (138,889) (138,889) (138,889) (138,889) (138,889) (138,889) (1,666,667)
Total cash paid (164,991) (163,995) (162,991) (161,979) (160,960) (159,933) (158,898) (157,855) (156,805) (155,747) (154,681) (153,607) (1,912,441)
Net cash flow from finacing activity (164,991) (163,995) (162,991) (161,979) (160,960) (159,933) (158,898) (157,855) (156,805) (155,747) (154,681) (153,607) (1,912,441)
-
Net increase/decrease in cash 361,097 (179,763) (404,640) 17,097 (61,877) (173,270) (314,444) (376,584) (192,203) 33,404 79,718 206,015 (1,005,450)
Beginning cash 2,527,659 2,888,756 2,708,993 2,304,352 2,321,450 2,259,573 2,086,303 1,771,859 1,395,275 1,203,072 1,236,476 1,316,194
Ending cash 2,888,756 2,708,993 2,304,352 2,321,450 2,259,573 2,086,303 1,771,859 1,395,275 1,203,072 1,236,476 1,316,194 1,522,209
104
Year 2013 January February March April May June July August September October November December Total
Cash flow from operating activity
Cash received
cash received on cash sale 1,768,219 1,765,677 1,852,792 1,882,253 1,673,525 1,583,346 1,629,586 1,636,903 1,635,217 1,747,290 1,655,266 1,873,758 20,703,830
adjust depreciation 11,121 11,121 11,121 11,121 11,121 11,121 11,121 11,121 11,121 11,121 11,121 11,121 133,456
Total cash received 1,779,340 1,776,798 1,863,913 1,893,375 1,684,646 1,594,467 1,640,707 1,648,024 1,646,339 1,758,411 1,666,387 1,884,879 20,837,287
Cash paid -
cash paid for operating expense (247,311) (216,211) (216,211) (221,211) (216,211) (216,211) (237,411) (216,211) (216,211) (221,211) (216,211) (216,211) (2,656,836)
cash paid for income tax (88,179) (95,844) (100,826) (102,635) (83,806) (78,996) (76,580) (83,471) (83,933) (93,624) (86,551) (109,275) (1,083,719)
Total cash paid (335,491) (312,056) (317,037) (323,846) (300,017) (295,207) (313,991) (299,682) (300,144) (314,836) (302,762) (325,486) (3,740,555)
Net cash flow from opreating activity 1,443,849 1,464,743 1,546,876 1,569,529 1,384,629 1,299,260 1,326,716 1,348,342 1,346,195 1,443,576 1,363,625 1,559,393 17,096,731
-
Cash flow from investment activity -
Cash reveived -
cash received from investment - - - - - - - - - - - - -
Total cash received - - - - - - - - - - - - -
Cash paid -
cash paid investment on operating (1,249,713) (1,171,606) (1,171,606) (1,171,606) (1,171,606) (1,171,606) (1,171,606) (1,171,606) (1,171,606) (1,171,606) (1,171,606) (1,171,606) (14,137,375)
cash paid investment on administrative - - - - - - - - - - - - -
Total cash paid (1,249,713) (1,171,606) (1,171,606) (1,171,606) (1,171,606) (1,171,606) (1,171,606) (1,171,606) (1,171,606) (1,171,606) (1,171,606) (1,171,606) (14,137,375)
Net cash flow from investment activity (1,249,713) (1,171,606) (1,171,606) (1,171,606) (1,171,606) (1,171,606) (1,171,606) (1,171,606) (1,171,606) (1,171,606) (1,171,606) (1,171,606) (14,137,375)
-
Cash flow fom financing activity -
Cash received -
borrowing cash - - - - - - - - - - - - -
Total cash received - - - - - - - - - - - - -
Cash paid -
cash paid for interest (13,636) (12,546) (11,447) (10,341) (9,226) (8,103) (6,971) (5,831) (4,682) (3,524) (2,358) (1,184) (89,848)
cash paid for principle (138,889) (138,889) (138,889) (138,889) (138,889) (138,889) (138,889) (138,889) (138,889) (138,889) (138,889) (138,889) (1,666,667)
Total cash paid (152,525) (151,435) (150,336) (149,230) (148,115) (146,991) (145,860) (144,719) (143,571) (142,413) (141,247) (140,073) (1,756,515)
Net cash flow from finacing activity (152,525) (151,435) (150,336) (149,230) (148,115) (146,991) (145,860) (144,719) (143,571) (142,413) (141,247) (140,073) (1,756,515)
-
Net increase/decrease in cash 41,611 141,702 224,934 248,694 64,909 (19,337) 9,250 32,017 31,018 129,557 50,772 247,715 1,202,841
Beginning cash 1,522,209 1,563,820 1,705,522 1,930,456 2,179,150 2,244,058 2,224,721 2,233,972 2,265,988 2,297,006 2,426,563 2,477,335
Ending cash 1,563,820 1,705,522 1,930,456 2,179,150 2,244,058 2,224,721 2,233,972 2,265,988 2,297,006 2,426,563 2,477,335 2,725,050
105
Year 2014 January February March April May June July August September October November December Total
Cash flow from operating activity
Cash received
cash received on cash sale 1,737,024 1,721,230 1,538,346 1,651,392 1,482,088 1,357,814 1,489,933 1,415,441 1,477,963 1,682,351 1,599,020 1,829,347 18,981,949
adjust depreciation - - - - - - - - - - - - -
Total cash received 1,737,024 1,721,230 1,538,346 1,651,392 1,482,088 1,357,814 1,489,933 1,415,441 1,477,963 1,682,351 1,599,020 1,829,347 18,981,949
Cash paid -
cash paid for operating expense (236,190) (205,090) (205,090) (210,090) (205,090) (205,090) (226,290) (205,090) (205,090) (210,090) (205,090) (205,090) (2,523,380)
cash paid for income tax (89,219) (97,827) (80,253) (89,228) (75,045) (65,919) (69,338) (68,713) (74,137) (91,609) (85,545) (107,230) (994,063)
Total cash paid (325,409) (302,917) (285,343) (299,318) (280,135) (271,009) (295,628) (273,803) (279,227) (301,699) (290,635) (312,320) (3,517,443)
Net cash flow from opreating activity 1,411,614 1,418,313 1,253,003 1,352,074 1,201,953 1,086,805 1,194,305 1,141,638 1,198,736 1,380,653 1,308,385 1,517,027 15,464,506
-
Cash flow from investment activity -
Cash reveived -
cash received from investment - - - - - - - - - - - - -
Total cash received - - - - - - - - - - - - -
Cash paid -
cash paid investment on operating (1,171,606) (1,171,606) (1,171,606) (1,171,606) (1,171,606) (1,171,606) (1,171,606) (1,171,606) (1,171,606) (1,171,606) (1,171,606) (1,171,606) (14,059,268)
cash paid investment on administrative - - - - - - - - - - - - -
Total cash paid (1,171,606) (1,171,606) (1,171,606) (1,171,606) (1,171,606) (1,171,606) (1,171,606) (1,171,606) (1,171,606) (1,171,606) (1,171,606) (1,171,606) (14,059,268)
Net cash flow from investment activity (1,171,606) (1,171,606) (1,171,606) (1,171,606) (1,171,606) (1,171,606) (1,171,606) (1,171,606) (1,171,606) (1,171,606) (1,171,606) (1,171,606) (14,059,268)
-
Cash flow fom financing activity -
Cash received -
borrowing cash - - - - - - - - - - - - -
Total cash received - - - - - - - - - - - - -
Cash paid -
cash paid for interest - - - - - - - - - - - - -
cash paid for principle - - - - - - - - - - - - -
Total cash paid - - - - - - - - - - - - -
Net cash flow from finacing activity - - - - - - - - - - - - -
-
Net increase/decrease in cash 240,009 246,708 81,397 180,468 30,347 (84,801) 22,699 (29,968) 27,131 209,047 136,779 345,422 1,405,238
Beginning cash 2,725,050 2,965,059 3,211,766 3,293,164 3,473,632 3,503,979 3,419,178 3,441,877 3,411,909 3,439,040 3,648,087 3,784,866
Ending cash 2,965,059 3,211,766 3,293,164 3,473,632 3,503,979 3,419,178 3,441,877 3,411,909 3,439,040 3,648,087 3,784,866 4,130,288
106
Year 2015 January February March April May June July August September October November December Total
Cash flow from operating activity
Cash received
cash received on cash sale 1,802,696 1,740,830 1,700,352 1,810,267 1,610,415 1,501,736 1,580,176 1,475,765 1,540,772 1,751,915 1,742,822 1,952,257 20,210,005
adjust depreciation - - - - - - - - - - - - -
Total cash received 1,802,696 1,740,830 1,700,352 1,810,267 1,610,415 1,501,736 1,580,176 1,475,765 1,540,772 1,751,915 1,742,822 1,952,257 20,210,005
Cash paid -
cash paid for operating expense (236,190) (205,090) (205,090) (210,090) (205,090) (205,090) (226,290) (205,090) (205,090) (210,090) (205,090) (205,090) (2,523,380)
cash paid for income tax (98,450) (102,501) (93,217) (102,239) (85,861) (75,444) (77,717) (74,961) (80,816) (99,107) (97,934) (118,337) (1,106,585)
Total cash paid (334,640) (307,591) (298,307) (312,329) (290,951) (280,534) (304,007) (280,051) (285,906) (309,197) (303,024) (323,427) (3,629,965)
Net cash flow from opreating activity 1,468,056 1,433,239 1,402,046 1,497,938 1,319,464 1,221,202 1,276,168 1,195,714 1,254,866 1,442,718 1,439,798 1,628,830 16,580,040
-
Cash flow from investment activity -
Cash reveived -
cash received from investment - - - - - - - - - - - - -
Total cash received - - - - - - - - - - - - -
Cash paid -
cash paid investment on operating (1,171,606) (1,132,552) (1,132,552) (1,132,552) (1,132,552) (1,132,552) (1,132,552) (1,132,552) (1,132,552) (1,132,552) (1,132,552) (1,132,552) (13,629,679)
cash paid investment on administrative - - - - - - - - - - - - -
Total cash paid (1,171,606) (1,132,552) (1,132,552) (1,132,552) (1,132,552) (1,132,552) (1,132,552) (1,132,552) (1,132,552) (1,132,552) (1,132,552) (1,132,552) (13,629,679)
Net cash flow from investment activity (1,171,606) (1,132,552) (1,132,552) (1,132,552) (1,132,552) (1,132,552) (1,132,552) (1,132,552) (1,132,552) (1,132,552) (1,132,552) (1,132,552) (13,629,679)
-
Cash flow fom financing activity -
Cash received -
borrowing cash - - - - - - - - - - - - -
Total cash received - - - - - - - - - - - - -
Cash paid -
cash paid for interest - - - - - - - - - - - - -
cash paid for principle - - - - - - - - - - - - -
Total cash paid - - - - - - - - - - - - -
Net cash flow from finacing activity - - - - - - - - - - - - -
-
Net increase/decrease in cash 296,450 300,687 269,493 365,386 186,912 88,650 143,616 63,162 122,314 310,166 307,246 496,278 2,950,360
Beginning cash 4,130,288 4,426,738 4,727,425 4,996,919 5,362,305 5,549,217 5,637,867 5,781,483 5,844,645 5,966,958 6,277,124 6,584,370
Ending cash 4,426,738 4,727,425 4,996,919 5,362,305 5,549,217 5,637,867 5,781,483 5,844,645 5,966,958 6,277,124 6,584,370 7,080,648
107
5.4 Conclusion
For the income statement in the first year, we loss for first three month, because
there is high cost for investment, but in other hand, there is less customers. Then for the
half of the year, we can sell the product more, so the income increases dramatically. And
from the income statement, we found that our profit increase for each year. It’s show that
our business gets better.
For the balance sheet, it shows about total asset and total liability and equity. The
first years, we have balance sheet of the end of the year around 5,700,000 baht. But at the
5th we have balance sheet around 11,500,000 baht in the end of the year.
The last one is cash flow statement. In the first year, we invest the money for
1,000,000 baht and borrow from Kasikorn bank for 5,000,000 baht. We plan to pay the
debt within three years with 9% of interest. We have to pay for the principle 138,889 baht
per month. At the end of year 5, we can pay all of debt including the interest, and the total
of cash flow is around 7,000,000 baht. I think our company have and ability to control cash
to make a profit.
108
Risk analysis is the process of defining and analyzing the dangers to individuals,
businesses and government agencies posed by potential natural and human-caused
adverse events. In IT, a risk analysis report can be used to align technology-related
objectives with a company's business objectives. A risk analysis report can be either
quantitative or qualitative (searchmidmarketsecurity.com, 2009). Sweet Delight
Company will separate to analysis into 2 factors as follows internal forces and External
forces. Snacks & Sweets import product have more risk such as competitor, consumer
behavior, political, economic, human resources, finance and marketing but we can
protect and decrease the risk of our company.
Risks caused by external factor are change any times. There are many external
forces that can affect our business success so we cannot control because it perceived as
factors beyond our control but Sweet Delight Company will plan to protect the risk that
happens. Sweet Delight Company will confront in the future for the risk that happen and
taking advantage of change from external factors as follows as:
Consumer Behavior
From these reasons, we can analyze the risks associated with their behavior in
side of demand for products and services including risk. Sweet Delight Company have
strategic for protect the rick such as attention and provide the best service for
consumer, talk with consumers to build relationship, create research to allow consumer
to comment on which we have to know in mind the needs of customers, it makes the
customers have impressive and loyalty to our company.
110
Economic
Now, Chiang Mai economy has been growing rapidly and efficiently. Chiang Mai
Gross Provincial Product (GPP) was highest in the Northern Region. Per capita income
ranked third in the region. The movement of these economic in sweet & snack business
is affected by the economic crisis. Food is an important factor in lives but a snack is
luxuries. Therefore be affected as well. The snack imported from China, Korea and Japan
may not be affected because the current culture, especially Japan and Korea will be very
popular. In addition, Sweet Delight Company will update information to protect the
economic problems that occur.
Competitor
Nowadays the products of snack are many types to respond for customer need.
Import snack business in Chiang Mai is a new business because does not have import
snack in Chiang Mai. So if Sweet Delight is successful, the risk is can be effect of our
company and deduce sales.
From that reason Sweet delight Company will make strategy for protect the
competition in the market. Sweet Delight makes different product and service to
present high quality and make more satisfaction for customer. However Sweet Delight
Shop is a new store in this area that should be focus more in product, price, place, and
promotion.
Political
Risks that might occur in a political as follow; political and regulatory risks
include potential losses, nationalization, civil unrest, terrorism and significant changes
to trade policies. Political and regulatory risks include potential losses from
expropriation, nationalization, civil unrest, terrorism and significant changes to trade
policies, the group faces risks arising from sudden increases of import restrictions,
import tariffs.
These political problems have affected in business. For example, the closing all
branch of Central Department Store because the protest. Our store is located at Central
Airport Chiang Mai so, it’s not affected to our company. However, politic might affect to
our business investment. So, we must study and analyze the risks to doing business in
Thailand over the next 5-years.
The risk that may happen from employees of Sweet delight Company which we
cannot predict the performance of the employees to be effective so, we will employ
experienced staff to work with sweet delight shop so that the performance of
employees more efficient. We need a policy or rule for punishment such as salary
deduction or warn to employees for example violate of absence or work late. Each
month, we will meet to know the needs of employees and employers for improve and
solve the problem and effect to Satisfaction for both employees and employers in Sweet
delight shop. It also cause to customer confidence in this shop. Moreover, the unity of
organization has increasing.
Employee Fraud
All employees are responsible for the different positions and all employees must
be faithful with own duties but if employees take any action that is criminal it will affect
to organization following:
Marketing department
Accounting department
Accounting is a major new department. The acid in the business and are at high
risk. So, we should choose someone they can trust the most to new the work in this field
to prevent fraud in the Accounting department. However, we would not neglect his
work. Any other monitor to prevent fraud we should have checked the account every
time.
112
When there are many customers come to the shop which is more than the
employees can responsible, so these might cause the problems of time management and
other of problems as following:
The order import snack shop of sweet delight is difficult enough to guess because
that if we order the product that already too much will not sell such goods will remain
in stock. Therefore, we should order, but just and that is the most popular. Look of the
dessert should buy to attract customers to buy and not for goods remain in stock.
113
Chapter 7: Summary
114
Summary
Our product will be imported from Asia countries i.e. Japan Korea and
China. The most of our product will be imported from Japan because Japan is
well known as the countries that have various snacks and sweets under brand
“Sweet Delight”. We will set the place at Central Airport department store, the
biggest department store, and the center of the youth in Chiang Mai. The basic
lifestyle of the people in Chiang Mai, they like to relax themselves all the time. So,
the most of restaurant and café are successful. So, we have an idea set up the
lounge in our shop. We proud to service the customers with the best we can. I
wish the customers will impress with our service and our product. The most
important, we will check our product carefully, to make sure that the customers
will receive the best thing from us. We expect that our business will grow
dramatically, because we’re the first brand in Chiang Mai, so, we can get the
customer’s royalty rather than competitors. If our business successful, we will
plan to open new brunches in Bangkok.
For the income statement in the first year, we loss for first three month,
because there is high cost for investment, but in other hand, there is less
customers. Then for the half of the year, we can sell the product more, so the
income increases dramatically. And from the income statement, we found that
our profit increase for each year. It’s show that our business gets better. For the
balance sheet, it shows about total asset and total liability and equity. The first
years, we have balance sheet of the end of the year around 5,700,000 baht. But at
the 5th we have balance sheet around 11,500,000 baht in the end of the year. The
last one is cash flow statement. In the first year, we invest the money for
1,000,000 baht and borrow from Kasikorn bank for 5,000,000 baht. We plan to
pay the debt within three years with 9% of interest. We have to pay for the
principle 138,889 baht per month. At the end of year 5, we can pay all of debt
including the interest, and the total of cash flow is around 7,000,000 baht. I think
our company have and ability to control cash to make a profit.
116
Reference
Chapter 1
Chiang Mai population - http://davefein.com/
Chapter 2
http://historia.exteen.com/
http://www.thaigoodview.com/node/29909/
http://www.idis.ru.ac.th/report/index.php?topic=2175.0/
http://www.thaigoodview.com/node/29909/
http://www.jbox.com/search/all/Party_Mix/
http://www.shantis.com/choco-flakes.html/
http://buycheaponline.org/meltykiss-fruity-strawberry-chocolate-by-meiji-from-japan-60g-for-sale-
japanese-candy/
http://bloglinkjapan.com/japan/en/82985/meiji-copan-maple-sugar-flavor-2/
http://www.alex-bell.co.uk/hot-wasabi-peas/
http://www.shanghai-market.com/Japanese_Snacks.htm/
http://animeklub.com/store/zencart/index.php?main_page=index&cPath=4,
http://japanesesnackreviews.blogspot.com/2009/09/baked-mayonnaise-arare-sembei_29.html
http://www.japanprobe.com/2007/11/27/japanese-professional-eater-snack-foods
http://japanesesnackreviews.blogspot.com/2010/02/iwatsuka-soft-mochi-rice-snack.html
http://www.japanesefoodshop.co.uk/morinaga--hi-chew-candy-assortment-four-flavours-41-p.asp
117
http://www.tradekorea.com/products/Chestnut.html
http://www.pzhlz.net/Snacks-c-61004
http://www.tradekorea.com/e-catalogue/cwck0001/product-
detail/P00004641/Rice_Cake_Cookie___Original_Butter_.htm/
http://www.alibaba.com/product-gs/305686563/Chocolate_Crispy_Bonbon_Candy.html
http://hszxpackaging.en.made-in-china.com/product/EqOnQCbrOxiD/China-Snack-Food-
Package.html
http://www.alibaba.com/product-gs/291833360/Rice_Krispie_snack_for_breakfast_or.html
http://www.ramendepot.com
Chapter 3
http://store.businessmonitor.com/bf/thailand_business_forecast_report
http://www.tradingeconomics.com/Economics/GDP-Growth.aspx?Symbol=THB, http://chiangmai-
info.prdnorth.in.th/chiang-mai-info-economic-indicators-01.php
http://www.nortel.com/products/01/eedge/bcm/collateral/nn118621.pdf
http://www.openshop-net.com/triplesystems/index.php?option=com_content&task=view&id=53
http://www.tops.co.th/super/index.html
http://www.allbusiness.com/research-studies-freedonia-group/1176605-1.html
http://library.cmu.ac.th/digital_collection/etheses/detail.php?id=17879&word=
http://library.cmu.ac.th/faculty/econ//Exer751409/2550/Exer2550_3
http://www.dopa.go.th/
http://www.gotomanager.com/
http://www.plightadvertising.com/
http://www.printtrue.com/
http://www.mrblackboard.com/
http://www.7eleven.co.th/html
http://en.wikipedia.org/wiki/7-Eleven
118
http://www.familymart.co.th/home.html
http://en.wikipedia.org/wiki/FamilyMart
Chapter 4
http://www.kssfurniture.com/
http://www.itfocusthai.com/
http://www.fujiko.biz/
http://www.sbtlighting.com/
http://www.rsb-furniture.com/
http://www.tarad.com/mnchandmade/
http://www.free-press-release.com/news-logistic-solutions-november-2010-
1290677900.html
http://www.krungsri.com/th/ourservice-sme-list.aspx?cid=33
http://www.3bb.co.th/
http://www.hongthonglaw.com/
http://iviewgrcup.multiply.com
http://www.ksvision.co.th/
http://www.jbox.com/search/all/Party_Mix
http://www.shantis.com/choco-flakes.html
http://buycheaponline.org/meltykiss-fruity-strawberry-chocolate-by-meiji-from-japan-60g-
for-sale-japanese-candy/
http://bloglinkjapan.com/japan/en/82985/meiji-copan-maple-sugar-flavor-2/
http://www.alex-bell.co.uk/hot-wasabi-peas/
http://animeklub.com/store/zencart/index.php?main_page=index&cPath=4
119
http://japanesesnackreviews.blogspot.com/2009/09/baked-mayonnaise-arare-
sembei_29.html
http://www.japanprobe.com/2007/11/27/japanese-professional-eater-snack-foods/
http://japanesesnackreviews.blogspot.com/2010/02/iwatsuka-soft-mochi-rice-snack.html
http://www.japanesefoodshop.co.uk/morinaga--hi-chew-candy-assortment-four-flavours-41-
p.asp
http://www.shanghai-market.com/Japanese_Snacks.htm
http://www.tradekorea.com/products/Chestnut.html
http://www.pzhlz.net/Snacks-c-61004
http://www.tradekorea.com/e-catalogue/cwck0001/product-
detail/P00004641/Rice_Cake_Cookie___Original_Butter_.html
http://hszxpackaging.en.made-in-china.com/product/EqOnQCbrOxiD/China-Snack-Food-
Package.html
http://www.alibaba.com/product-gs/291833360/Rice_Krispie_snack_for_breakfast_or.html
http://www.alibaba.com/product-gs/305686563/Chocolate_Crispy_Bonbon_Candy.html
http://www.ramendepot.com/
Chapter 6
http://www.bot.or.th/Thai/PaymentSystems/Others/PS_Risk/Pages/OperationalRisk.aspx
http://www.business-opportunities.biz/2010/07/13/how-to-detect-employee-fraud/
120
Appendix
Price : ฿ 140
Price : ฿ 110
Price : ฿ 110
Price: ฿ 60
Price : ฿ 75
Yamayoshi Wasa-Beef Potato Chips
Price : ฿ 55
Price : ฿ 310
Price : ฿ 125
Chokobi Snack
Price : ฿ 75
Toppa Potato Snack
Price : ฿ 78
Koala Chocolate
Price : ฿ 60
124
Traditional Snacks
Price : ฿ 45
Chilli Snack
Price : ฿ 75
Price : ฿ 70
Price : ฿ 65
Ukaru Snack
Price: ฿ 75
Price : ฿ 70
Price : ฿ 155
Iwatsuka Grilled Corn Snack Soy Sauce
Flavor
Price : ฿ 108
Sanko Rich Salt Light Rice Cracker
Price : ฿ 70
Price : ฿ 108
Price : ฿ 55
Price : ฿ 60
Price : ฿ 60
Sweetie Gum
Price : ฿ 60
Green Gum
Price : ฿ 60
Price : ฿ 65
Iwako Japanese Snack Orange
Price : ฿ 75
Mochi Choco ball-strawberry
Price : ฿ 180
Price : ฿ 185
Tasty Snack
Price : ฿ 240
Tasty snack
Price : ฿ 120
Price : ฿ 110
Iwatsuka Soft Mochi Rice Snack
Price : ฿ 125
Price : ฿ 95
Price : ฿ 140
Price : ฿ 145
Price : ฿ 80
Price : ฿ 75
Price : ฿ 75
Price : ฿ 65
Price : ฿ 140
Price : ฿ 155
Party Mix
Price : ฿ 135
Price : ฿ 350
Price : ฿ 95
Asparagus Snack
Price : ฿ 115
Asparagus Snack
Price : ฿ 30
Hello Panda 57gr Snack
Choco Baby
Price : ฿ 85
Price : ฿ 150
Choco Flakes
Price: ฿ 180
Price : ฿ 60
Pucca Chocolate
Price : ฿ 60
Pucca Fresa
Price : ฿ 30
Price : ฿ 30
Korea Snack:
136
Price : ฿ 95
Chestnut Monaca
Price : ฿ 110
Price : ฿ 110
Price : ฿ 75
Price : ฿ 75
Price : ฿ 80
Poprice
Price : ฿ 50
Assorted Monaca
Price : ฿ 60
Price : ฿ 110
Price : ฿ 110
Price : ฿ 115
Mondschein Cookie
Price : ฿ 65
Korea Snacks
139
Price : ฿ 90
Price : ฿ 95
Price : ฿ 75
Sesame stick
Price : ฿ 65
Price : ฿ 90
Korea Cookie
Price : ฿ 115
Price : ฿ 95
ORGA Snack
Price : ฿ 160
Cup Soup
Price : ฿ 60
Cup Soup
Price : ฿ 60
Instant Soup
Price : ฿ 150
Price : ฿ 60
Chewing gum
China Snack:
142
Price : ฿ 160
Price : ฿ 150
Snack Packaging
Price : ฿ 180
Price : ฿ 210
Price : ฿ 95
Price : ฿ 350
Potato Chips
Seasoned seaweed:
Specification: 3 pcs* 60 sachets/bag
Weight: 2.1 OZ
Price : ฿ 70
Price : ฿ 95
Fruit Bonbon
144
Price : ฿ 60
Price : ฿ 350
Egg rolls
Price : ฿ 95
Price : ฿ 80
Japan noodle:
145
Chikara Udon
Tanuki Soba
Tanuki Udon
Korea noodle:
147
Kimchi
Spicy Chicken
Price : ฿ 80
Price : ฿ 80
Price : ฿ 90
Price : ฿ 120
Price : ฿ 80
Price : ฿ 85
Sutah Big
Credit: http://www.ramendepot.com/
152
China noodle:
Price : ฿ 1,200
Price : ฿ 380
Price : ฿ 280
Present to
Aj.Chaiyawat Thongintr
By