Bonggo Buffet Cake

Bonggo Buffet Cake
Project Feasibility Study and Evaluation b
Miss Thitirot Soisuwan

ID: 4931205046
Tourism Management
Bonggo Buffet Cake

Project Feasibility Study and Evaluation c
Preface
Now the business of buffet cake don’t be know prevent extensively but the
requirement of customer have require to eat the cake in the many quantity or many
variety type of cake and then cause the quantity in the buying decreases because of the
price of cake per piece have high price. There for the occur of business buffet cake for
supported the demand of customer and variety to requirement of customers
The study of feasibility also concerns in details every parts of administration that
cover planning, analysis, financing and marketing until the evaluation. We study the
feasibility of buffet cake business to guideline for to do the business in the future.
Bonggo Buffet Cake Company
Bonggo Buffet Cake

Project Feasibility Study and Evaluation d
Executive Summary
I choose this business is nowadays, most people are always in relaxed and
compete with the time to achieve whatever they want. Therefore, people choose some
bakery that they can easily and quickly eat. Cake becomes popular not only in European
countries but also in Asia. Thailand is one country where cake buffet business is
growing.
And nowadays people love cake and have more consumers need to buy cake but
many cake shop sell cake in high price then consumer think that the price of cake is
very expensive and some consumer not have enough money to buy cake. So, a lot of
cake cannot sell and expire because it cannot keep for long time. The business of cake
must to be change strategy for sell and get high income. Then it has business cake for
meet customer’s satisfaction. My business set at Chiang-Mai Province, because of
Chiang-Mai has most people of the second of Thailand. In Chiang Mai, the northern
most of Thailand, There have buffet cake only two shops in around the city but in the
department store haven’t business of buffet cake then make less than competitor in
department store and in the department store have high target market group. Those of
buffet cake shops couldn’t meet customer demands in term of following customers’
orders. My company had opened a new style of buffet cake. This located of company at
the Robinson Chiang Mai Department store. My business name is BonGo buffet cake.
The project buffet cake business has required knowledge and objective as
follow;
1. Learn about the real situation and analysis situation.
2. Analyze to set goal and management of project.
3. Learn about competitor of the business in real situation.
4. Want to know about the competitor in the business have more than or less.
5. Want to know this business have income and expense more than or less.
Bonggo Buffet Cake

Project Feasibility Study and Evaluation e
Expectation:
I expectations about project of buffet cake business are the way that conduct to
the objective and made the business accomplish.
- Can analysis and meet the way to solve the problem.
- Can achievement the goal and effective management of project.
- Can generate income and achieve sale forecast or more.
Benefits of project:
The benefit of project receives after accomplish from set and learn about process of
the project, and understand every step to make the project in the real life.
- Can evaluate and identify meaning of the Project Feasibility and evaluation.
- Have more skill and efficiency after to do the project in the real situation.
- Have more than ability to solve the problem when the situations change.
- Generate about creative ideas and think out of box.
However, product of bakery business still coping in the competition that is severe from
something several of goods that exist in the market, include competition of same
product in the market and rival is indirect such as Sweet Thai-style and product for kind
other health. So, make a consumer has many choices in goods buying during the festival
end of a year. There for entrepreneur that of bakery business must be to do strategy of
new market come to encourage the circulation and cope with the competition of the
rival that produce both of direct and indirect.
Bonggo Buffet Cake

Project Feasibility Study and Evaluation f
Vision:
We are a manufacturer and distributor of Bakery. We use clean, high quality of

raw material and implements. We have standard products and services managed by
righteous team, who like bakery. In addition, we focus on satisfaction of all parts
including employees, customers, shareholders and communities around.
Mission:
We want to create different style of bakery and want to be the first successful a
Bonggo buffet cake in Chiang-Mai.
Because this shop is a buffet cake and have many cake to choose diverse. And
the normally of consume when look at the color looks appetizing to eat are interesting
that the face of cake is the importance. Bonggo buffet cake shop has located in
Robinson plaza or shopping mall and it have air-conditioned and customers will be
trusting in the clean and comfortable. So, customer want come to tests and cake have
many variety by unlimited number cake therefore will have many customers interesting.
Although we set the time but their buffets have many varieties it will be getting more
than profit. My target group is teenager, because they know what they want and teenage
have spirits when they works.
Bonggo Buffet Cake

Project Feasibility Study and Evaluation g
Table of content
Chapter 1 ......................................................................................................................... 1
Chapter 1: Introduction.............................................................................................................. 2
Background and Significance of the project:......................................................................... 2
Project Objective: .................................................................................................................. 4
Expectation: ........................................................................................................................... 4
Benefits of project: ................................................................................................................ 4
Activities: .............................................................................................................................. 5
Time Frame: .......................................................................................................................... 6
Chapter 2 ......................................................................................................................... 7
Chapter 2: Industry profile ........................................................................................................ 8
Nature of industry: ...................................................................................................... 8
Situation Of industry: ............................................................................................... 13
Product / Service:....................................................................................................... 14
Vision: ......................................................................................................................... 18
Mission: ...................................................................................................................... 18
Strategy: ..................................................................................................................... 19
Chapter 3 ....................................................................................................................... 21
Chapter 3: Market Feasibility Study ........................................................................................ 22
Market Analysis:........................................................................................................ 22
- General Environment Analysis ................................................................................ 22
- Competition Analysis (3C Analysis)......................................................................... 23
STP Analysis: ................................................................................................................. 25
Marketing Mix Strategy: .............................................................................................. 26
Sales forecast:................................................................................................................. 26
Marketing Expenses; ..................................................................................................... 28
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Project Feasibility Study and Evaluation h
Conclusion: .............................................................................................................................. 30
Chapter 4 ....................................................................................................................... 32
Chapter 4: Technical Feasibility Study.................................................................................... 33
Production and Operations Analysis: .......................................................................... 33
Preparation:.......................................................................................................................... 33
Ingredients: ........................................................................................................................ 38
Butter ½ cup ............................................................................................................ 38
Egg 2 eggs ............................................................................................................... 38
Small banana 3.......................................................................................................... 38
Vanilla 1 tsp ............................................................................................................. 38
Bicarbonate of soda 1 tsp........................................................................................... 38
Milk 50 mL .............................................................................................................. 38
Caster sugar ½ cup.................................................................................................... 38
Self- rising flour 1½ cups .......................................................................................... 38
Ingredients: ........................................................................................................................ 42
Logo of company: ........................................................................................................ 44
Location ....................................................................................................................... 44
Equipment: .................................................................................................................. 46
Logistics Management:................................................................................................ 49
Facility Management: .................................................................................................. 49
Cost of Investment:...................................................................................................... 50
Operating Cost: ............................................................................................................ 50
Management Analysis: ................................................................................................ 52
Conclusion: .................................................................................................................. 52
Chapter 5 ....................................................................................................................... 54
Profit/ Loss Statement ..................................................................................................... 55
Bonggo Buffet Cake

Project Feasibility Study and Evaluation i
Income Statement Year1 ..................................................................................................... 56
Income Statement Year 2 .................................................................................................... 58
Income Statement Year 3 .................................................................................................... 60
Cash Flow ........................................................................................................................ 62
Statement of Cash Flows Year1 .......................................................................................... 63
Balance Sheet .................................................................................................................. 72
Balance Sheet Year 1........................................................................................................... 73
All financial Statements are in monthly base. Minimum 5 year statements are required 79
• Financial analysis: ...................................................................................................... 80
• Financial ratio analysis: ............................................................................................... 80
• Profitability Ratio:....................................................................................................... 81
• Conclusion:.................................................................................................................. 86
Chapter 6 ....................................................................................................................... 87
Chapter 6: SUMMARY ........................................................................................................... 88
Referrent ...................................................................................................................... 100
Picture content
Bonggo Buffet Cake

Project Feasibility Study and Evaluation j
Picture 1 Background Cake ............................................................................................................ 2
Picture 2: Show to Have One's Cake and Eat It Too ................................................................... 10
Picture 3: French cakes or gateaux, including a buche de Noel and a "galette de rois" Epiphany
cake .............................................................................................................................................. 10
Picture 4: Show design of wedding Cake .................................................................................... 11
Picture 5: Show design of birthday Cake .................................................................................... 13
Picture 6: Show the pattern of Butter cake. ................................................................................. 15
Picture 7: Show the pattern of Unshortened cake or Foam. ........................................................ 16
Picture 8: Show the pattern of Chiffon Cake or Combination Type Cake .................................. 17
Picture 9: Show the pattern of Cheesecake.................................................................................. 18
Picture 10: Strawberry Cake ....................................................................................................... 33
Picture 11: Coconut Cake ............................................................................................................ 34
Picture 12: Orange Cake .............................................................................................................. 35
Picture 13: White Chocolate Cake............................................................................................... 37
Picture 14: Cherry Banana Cake ................................................................................................. 38
Picture 15: Chocolate Cake ......................................................................................................... 39
Picture 16: Cheese Cake .............................................................................................................. 40
Picture 17: Prune Cake ................................................................................................................ 41
Picture 18: Green Tea Cake ......................................................................................................... 42
Picture 19: Honey Cake ............................................................................................................... 43
Picture 20: Logo of company ...................................................................................................... 44
Picture 21: Layout shop. .............................................................................................................. 44
Figure content
Figure 1: Show Population municipal in Chiang-Mai province 2003-2007 ........................... 3
Bonggo Buffet Cake

Project Feasibility Study and Evaluation k
Figure 2: Show activities of the project in 14 weeks ..................................................................... 5
Figure 3: Show time frame of the project in 14 weeks .................................................................. 6
Figure 4: Corporate Level............................................................................................................ 19
Figure 5: Segmentation of my company. ..................................................................................... 25
Figure 6: Graph of Sale forecast for 3 years. ............................................................................... 27
Figure 7: Income Statement Year1_January-June ....................................................................... 56
Figure 8: Income Statement Year1 (Cont.)_July-December ....................................................... 57
Figure 9: Income Statement Year2_January-June ....................................................................... 58
Figure 10: Income Statement Year2 (Cont.)_July-December ..................................................... 59
Figure 11: Income Statement Year3_January-June ..................................................................... 60
Figure 12: Income Statement Year3 (Cont.)_July-December ..................................................... 61
Figure 13: Statement of Cash Flows Year1_January-April ......................................................... 63
Figure 14: Statement of Cash Flows Year1(Cont.)_May-August ............................................... 64
Figure 15: Statement of Cash Flows Year1 (Cont.)_September-December ................................ 65
Figure 22: Balance Sheet Year 1_January-April ......................................................................... 73
Figure 23: Balance Sheet Year 1(Cont.)_May-August................................................................ 73
Figure 24: Balance Sheet Year 1(Cont.)_September-December ................................................. 74
Bonggo Buffet Cake

Project Feasibility Study and Evaluation l
Figure 31: Percentage change in profit margin ........................................................................... 81
Figure 32: Percentage change in Return on asset ....................................................................... 82
Figure 33: Percentage change in return on investment .............................................................. 83
Figure 34: Ratio change in total asset turnover .......................................................................... 84
Figure 35: Rate change in debt .................................................................................................... 85
Figure 36: Rate change payment ................................................................................................. 86
Bonggo Buffet Cake

1
Chapter 1
Introduction
Bonggo Buffet Cake

Project Feasibility Study and Evaluation 2
Chapter 1: Introduction
Picture 1 Background Cake
Background and Significance of the project:
Nowadays, most people are always in relaxed and compete with the time to
achieve whatever they want. Therefore, people choose some bakery that they can easily
and quickly eat. Cake becomes popular not only in European countries but also in Asia.
Thailand is one country where cake buffet business is growing.
And nowadays people love cake and have more consumers need to buy cake but
meet customer’s satisfaction.
In Chiang Mai, the northern most of Thailand, There have buffet cake only two
shops in around the city but in the department store haven’t business of buffet cake then
make less than competitor in department store and in the department store have high
target market group. Those of buffet cake shops couldn’t meet customer demands in
term of following customers’ orders. Our company has opened a new style of buffet
cake which is a BongGo buffet cake. This located of company at the Robinson Chiang
Mai Department store. Why we set shop in the Robinson Chiang Mai Department store
because this department store is the biggest of Chiang Mai and have many students,
many Tourists both domestic and foreigner come to this department store.
Bonggo Buffet Cake

Our business will be making in municipal of Chiang-Mai province, because of it

is second capital of Thailand (big city) and it become number one of the province in the
northern of Thailand that have high population. From the schedule 1.1 below
Figure 1: Show Population municipal in Chiang-Mai province 2003-2007
The number of population is evidence of civilian register is in the municipal

limits only. It still has some people come to investment, work, student and tourist that
come in Chiang-Mai in each day. The population in this group is uncertainty (the hide
population), that is the people who have come to use many service within municipal city
Chiang-Mai limits. So, they are another one that important for growing of the
population and city.
Business buffet cake is a small business and it don’t have high return but many
people love and interested to eat cake. So, this business can be sell the product all the
times and have a few risk than big business. It’s easy to start management and run the
business.
The nature of shop is when customer walk to shop employee will be take to
table. In shop you will see conveyor belt because it will be vascular many cake to
customer but conveyor belt will have two lines easier for customer and the customer
Bonggo Buffet Cake

can call employee in shop when customer want to eat cake but this cake not arrive. In
the package of buffet cake conclude of ice-cream, fruit, and drinking water, ice tea, and
sparkling water such as coca-cola. The area of ice-cream, fruit, and water has two points
for convenience and save time of customers will be not waiting.
Project Objective:
The project buffet cake business has required knowledge and objective as
follow;
6. Learn about the real situation and analysis situation.
7. Analyze to set goal and management of project.
8. Learn about competitor of the business in real situation.
9. Want to know about the competitor in the business have more than or less.
10. Want to know this business have income and expense more than or less.
Expectation:
I expectations about project of buffet cake business are the way that conduct to
the objective and made the business accomplish;
1. Can analysis and meet the way to solve the problem.
2. Can achievement the goal and effective management of project.
3. Can generate income and achieve sale forecast or more.
Benefits of project:
The benefit of project receives after accomplish from set and learn about process of
the project, and understand every step to make the project in the real life.
1. Can evaluate and identify meaning of the Project Feasibility and evaluation.
2. Have more skill and efficiency after to do the project in the real situation.
Bonggo Buffet Cake

3. Have more than ability to solve the problem when the situations change.
4. Generate about creative ideas and think out of box.
Activities:
Process of project buffet cake business has required activities as follow.
Time Designations Problems/Events

• Planning strategic competitive and
market.
2 weeks -
• Planning to conduct people in the group
to perform in each sector of task.
• Selection the best alternative of strategy.
• Distribution of tasks to each department. Some strategies
1 week
• Setting specific time for conducting have many steps.
business.
Electronic and
• Conclusion before conducting business
2 weeks equipment must be
• Solving the appeared problems
set up.
3 week • Conducting -
• Analyzing appeared events or problems
1 week during conducting business -
• Find solution to solve the problem
• Planning to improve and develop the
1 week -
strategies.
• Uses advertising for promote our
4 weeks -
business.
Figure 2: Show activities of the project in 14 weeks
Bonggo Buffet Cake

Time Frame:
Designations
Week 10
Week 11
Week 12
Week 13
Week 14
Week 1
Week 2
Week 3
Week 4
Week 5
Week 6
Week 7
Week 8
Week 9
Planning strategic
Distribution of tasks to each
department
Define the business
opportunities
Conclusion before conducting
business
Study to conducting
Analyzing appeared events or
problems during conducting
business
Planning to improve and
develop the strategies
Advertising for promote our
business.
Figure 3: Show time frame of the project in 14 weeks
Bonggo Buffet Cake

Chapter 2
Industry profile
Bonggo Buffet Cake

Chapter 2: Industry profile

Nature of industry:
Cake is a term with a long history (the word is of Viking origin, from the Old
Norse kaka) and denotes a baked flour confection sweetened with sugar or honey; it is
mixed with eggs and often, but not invariably, with milk and fat; and it has a porous
texture from the mixture rising during cooking. It is not surprising that the frontiers
between cake and bread, biscuit and bun are indistinct. The progenitor of all is bread in
its simplest form. As techniques for baking and leavening developed and eating patterns
changed, what were originally regarded as forms of bread came to be seen as categories
of their own and named accordingly. Certain Roman breads, enriched with eggs and
butter, must have achieved a cakelike consistency and thus approached one of these
indistinct frontiers.
Europe and places (North America where European influence is strong have always
been the center of cakes). One might even draw a line more tightly, forum English-
speaking areas. No other language has a word that means exactly the same as the
English 'cake.' The continental European gateau and torte often contain higher
proportions of butter, eggs and enriching ingredients such as chocolate, and often lean
towards pastry rather than cake. Central and East European items and the Easter kulich
are likewise different.
The western tradition of cakes applies little in Asia. In some countries western-style
cakes have been adopted on a small scale, for example the small sponge cakes
called KASUTERA in Japan. But the 'cakes' which are important in Asian are quite
different from anything occidental for examples, see moon cakes and rice cakes of the
Philippines.
The history of cakes goes a long way back. Among the remains found in Swiss lake
villages were crude cakes make from roughly crushed gains, moistened, compacted and
cooked on a hot stone. Such cakes can be regarded as a form of unleavened bread, as the
precursor of all modern European baked products. Some modern survivors of these
mixtures still go by the name 'cake', for instance oatcakes, although these are now
Bonggo Buffet Cake

considered to be more closely related to biscuits by virtue of their flat, thin shape and
brittle texture.
Ancient Egypt was the first culture to show evidence of true skill in baking, making
many kinds of bread including some sweetened with hone. The Greeks had a form of
cheesecake and the Romans developed early versions of fruitcakes with raisins, nuts and
other fruits. These ended up in 14th century Britain. Chaucer mentions immense cakes
made for special occasions. One was made with 13 kilograms of flour and contained
butter, cream, eggs, spices, currants and honey.
During the 19th century, technology made the cake-baker's life much easier. The
chemical raising agent bicarbonate of soda, introduced in the 1840's, followed by
baking powder ( a dry mixture of bicarbonate of soda with a mild acid), replaced yeast,
providing a greater leavening power with less effort. Another technology breakthrough
was more accurate temperature controlled ovens.
In most of NW Europe and North America a well-developed tradition of home

baking survives, with a huge repertoire of cake recipes developed from the basic
methods. The ability to bake a good cake was a prized skill among housewives in the
early to mid-20th century, when many households could produce a simple robust, filling
'cut and come again' cake, implying abundance and hospitality.
Although the popularity of home baking and the role of cakes in the diet have both
changed during the 20th century, cakes remain almost ubiquitous in the western world.
They have kept their image as 'treats' and maintain their ceremonial importance at
weddings and birthdays.
Bonggo Buffet Cake

On the day before her 51st birthday,

Secretary Rice enjoys a piece of "surprise"
birthday cake with Foreign Minister Saud
Al-Faisal after the inaugural meeting of the
US-Saudi Strategic Dialogue on November,
13, 2005.
Picture 2: Show to Have One's Cake

and Eat It Too
To wish to have one's cake and eat it too (sometimes eat one's cake and have it
too) is to want more than one can handle or deserve, or to try to have two incompatible
things. This is a popular English idiomatic proverb, or figure of speech.
The phrase's earliest recording is from 1546 alluding to the impossibility of

eating your cake and still having it afterwards; the modern version (where the clauses
are reversed) is a corruption which was first signaled in 1812.
Comedian George Carlin once critiqued this idiom by saying, "When people say,
'Oh you just want to have your cake and eat it too.' What good is a cake you can't eat?
What should I eat, someone else's cake instead?". Of course, in the original correct form
(eat your cake and have it too), Carlin's critique does not apply.
Have Your Cake and Eat It Too is a book by Susan G. Purdy. Bob Dylan
changed the phrase in his song "Lay Lady Lay" in the line: "You can have your cake
and eat it, too."
Picture 3: French cakes or gateaux, including a

buche de Noel and a "galette de rois" Epiphany
cake
Bonggo Buffet Cake

A common custom in many cultures is the Epiphany cake containing a trinket or

bean, the person who finds it in his piece becoming the king of the feast. Sometimes
there are two trinkets, or one bean and one pea: one for a king and one for a queen. In
the royal courts of the later middle ages, these customs were very popular. Some believe
these celebrations derived from pagan Roman customs associated with Saturnalia,
which fell at around the same time as Christmas. If so, it can be seen as an example of
"enculturation", or transforming pre-Christian customs and practices by giving them
Christian significance. The Roman theme of the lordship of the feast was easily shifted
to the Epiphany theme of kingship: that of Christ himself and of the Magi, or "Three
Kings". Different parts of Europe have different traditional recipes for the Epiphany
cake -- from the almond-paste-filled pastry, the French "Gillette de Rios" topped by
golden paper crown, to the British fruit-filled, iced and layered confection.
Wedding Cake:
Picture 4: Show design of wedding Cake
A wedding cake is the

traditional cake served to the guests at a
wedding breakfast, after a wedding. It is usually a large
cake, multi-layered or tiered, and heavily decorated with
icing, occasionally over a layer of marzipan, topped with
a small statue of a bride and groom. Other common
motifs include doves, gold rings and horseshoes, the
latter symbolizing good luck. Achieving a dense, strong
cake that can support the decorations while remaining edible can be considered the
epitome of the baker's art and skill. Tradition generally requires that the first cut of the
cake be performed by bride and groom together, often with a ceremonial knife, or even
a sword. An older, archaic tradition had the bride serve all portions to the groom's
family, as a symbolic transfer of her household labor from her family to the groom's
family. Tradition may also dictate that the bride and groom feed the first bites of this
cake to each other.
Bonggo Buffet Cake

Again, this may symbolize the new family unit formed and the replacement of
the old parent-child union. It is also fairly popular for the bride and grooms to shove the
c ace in each other's faces, rather than eating it.
Other guests may then partake of the cake; portions may be taken home or
shipped to people who missed the festivities. (An old tradition held that if a bridesmaid
slept with a piece of wedding cake beneath her pillow she might dream of her future
husband.) A portion may be stored, and eaten by the couple at their first wedding
anniversary, or at the christening of their first child- The cake may be frozen for this
purpose; formerly the top tier of the cake might consist of fruitcake which could be
stored for a great length of time. The origins of the tradition of the wedding cake are
hard to determine. Sweets are traditional at many celebrations for most if not all cultures
world-wide. Ancient Roman records detail sweets distributed at weddings. The book
Folklore Myths and Legends of Britain details the ancient Roman practice of dropping a
wedding cake on the head of the bride.
Medieval and Renaissance resources also mention large cakes at weddings. Such
cakes may have been fruitcake. A large cake can take a long time to make, and without
modern refrigeration, a heavy fat and sugar frosting may have prevented spoilage by
limiting moisture exposure. Another possibility is the use of sugar and fat required
satisfying the need for conspicuous consumption for the families involved in the
wedding. Henry VIII of England enacted a law specifying the quantity of sugar a cake
may have, possibly to control or tax this prevailing convention. During World War II,
sugar was rationed in the UK, so icing could not be made, and cakes were reduced in
size. To overcome cakes were often served inside a box which had been decorated with
plaster of Paris, to resemble a larger, traditional cake.
Bonggo Buffet Cake

Birthday Cakes:
A birthday cake in Western culture is a pastry or dessert served to a person on

his or her birthday, sometimes decorated with the person's name and/or a message of
congratulations. It is often decorated with candles, one for each year the person has been
alive. One tradition is to add an extra candle "for good luck," although this varies.
Tradition holds that the person with the birthday can make a wish, which will come true
if all the candles can be blown out in one breath. But many people make a wish if it
takes them more than one breath. Another tradition is to smear out the name of the
person for good luck before slicing the cake for serving.
Birthday cakes are usually sponge cakes, although

many other recopies can be used. One of the most popular
flavors is chocolate. The US patent #6,319,530 is a "method of
photocopying an image onto an edible web for decorating iced
baked goods." This invention enables one to inkjet print a food-
grade color photograph on the cake surface.
Picture 5: Show design of birthday Cake
Situation Of industry:
Kasikorn Thai research center tell about the business during the Christmas New
Year's very boom. It have value increate 10% or 6.5 Billion Baht. Kasikorn Thai
Research center specify of cake-cookie very popular and advice the entrepreneur fine
the strategy encourages the market copes with the competition is severe.
News reports from Kasikorn Thai Research Company disclose that the market of
product bakery in Christmas and New Year festival of every year are the good chance in
doing business. By in this year suppose grow up increase10% or have the cost 6.5
million baht. Bakery are get popular during the festival end of a this year still the
product of bakery type of cake and cookie because that will be to do increase sales most
Bonggo Buffet Cake

in round year or have sales more than increase life-side when prepare with sales in the
during usual.
However, product of bakery business still coping in the competition that is severe
from something several of goods that exist in the market, include competition of same
product in the market and rival is indirect such as Sweet Thai-style and product for kind
other health. So, make a consumer has many choices in goods buying during the festival
end of a year. There for entrepreneur that of bakery business must be to do strategy of
new market come to encourage the circulation and cope with the competition of the
rival that produce both of direct and indirect.
Product / Service:
Service:
• Open daily 10.00 a.m -9.30 p.m

• We have receptionist and take a customer go to table.
• Customer can call staffs when they want the cake which he/she craves.
• We have private seat and normal seat for consumer.
• Every seat of consume will have detail about price, promotion thoroughlyใ
• Customer can special order package by you.
Product:
Cakes began in ancient Egypt as round, flat, unleavened breads that were cooked on
a hot stone. Their evolution from crude cakes to what we enjoy today was possible, over
many centuries, through the introduction of new ingredients and technology. The
Egyptian's discovery and subsequent skill at using natural yeast helped leaven those
once flat cakes. When butter and eggs made their way into the cake dough, their
consistency became the precursor for today's cakes.
By the 18th century cakes were beginning to be made without yeast. Some yeast
risen cakes survived, such as the Alsatian Kugelhopf, but the new cakes got their
lightness from beaten eggs. But not only did some recipes call for an astounding number
of eggs (upwards of 30) but they required long hours of beating. Unfortunately, this
Bonggo Buffet Cake

went on until technology caught up with the invention of baking soda (1840s) followed
closely by baking powder (1860s).The quality of baked goods would continue to
improve over time as ingredients became more refined and of a consistent quality By
the 19th would pass from the baking of a cake on a hot stone to baking in a hot
electric/gas oven. Now cake has 4 types.
1. Butter cake is the cake has high fat. Going up rises of kind this cake has been
from the air that from butter hammering with sugar by fat will be keeping the
air which will expand during baking. This type of cake includes White cake,
Chocolate Cake, and Fruit cake.
Picture 6: Show the pattern of Butter cake.
Bonggo Buffet Cake

2. Unshortened cake or Foam – type cake. This cake doesn’t have fat in the
ingredients. Capacities of cake depend on the growth of albumen come from
that bring until the air bubbles that keep beating into the egg. Therefore the cake
or the full expansion during baking. When making this type of cake should be
done with caution because the bubbles caused by the weak beat albumen not
same butter cake
Picture 7: Show the pattern of Unshortened cake or Foam.
Bonggo Buffet Cake

3. Chiffon Cake or Combination Type Cake: Cake that is similar to the mix butter
cake and Unsharpened cake or Foam because it have detailed structure of
Unsharpened cake or Foam and cake have it shine of butter cake. So, this cake
will different with butter cake because Chiffon cake use Vegetable oil instead of
butter and when to doing will mix with butter cake and Unsharpened cake.
Picture 8: Show the pattern of Chiffon Cake or Combination Type Cake
Bonggo Buffet Cake

4. Cheesecake: This cake have ingredients are Cream cheese, egg, sugar, milk, and
mix ingredients and then put Crust or bread plate frame ground but it call pie
cheese because must be must to bake.
Picture 9: Show the pattern of Cheesecake.
Vision:
We are a manufacturer and distributor of Bakery. We use clean, high quality of

raw material and implements. We have standard products and services managed by
righteous team, who like bakery. In addition, we focus on satisfaction of all parts
including employees, customers, shareholders and communities around.
Mission:
We want to create different style of bakery and want to be the first successful a
Bonggo buffet cake in Chiang-Mai.
Bonggo Buffet Cake

Strategy:
1. Corporate Analysis:
Figure 4: Corporate Level
Our Buffet cake shop is the small business the use fewer budgets to launch and
the target is the teenage then our product and good service are medium price.
• Vision:
Our vision is to become the number 1 of buffet cake Shop in Robinson
Plaza Chiang-Mai with the medium price.
• Policy:
We’ll be the center all of these kinds for teenage. Sell in the buffet price
the customer can consume cake by satisfaction. Every customer will meet
service standard.
• Objectives:
Because this shop is a buffet cake and have many cake to choose diverse. And
the normally of consume when look at the color looks appetizing to eat are interesting
that the face of cake is the importance. Bonggo buffet cake shop has located in
Robinson plaza or shopping mall and it have air-conditioned and customers will be
trusting in the clean and comfortable. So, customer want come to tests and cake have
many variety by unlimited number cake therefore will have many customers interesting.
Although we set the time but their buffets have many varieties it will be getting more
than profit.
This business can get customer manage the time when them eat cake by the shop
not use many staff and save cost when buy product for investment because buffet
Bonggo Buffet Cake

specific at quantity of product and then when we buy ingredients in the quantity it will
be reduce of price
• Process project teams
The most employees is the teenage because they know what they want and
teenage have spirits when they works.
• Individual job performance
We will train customer have to standard in customer service equally.
2. Customer Analysis: Business Level

The target Group is Teenager for party or relaxes.
2.1. Competitive advantages:
- Planning for provide good service with the price.
- Style of buffet cake shop.
2.2. Cost leadership:
- Use fewer budgets to launch
2.3. Quick-responses:
- Take the feedback to improve our service or make a new product
sometime may be use promotion to help.
- The most employees is teenage that we can ask them to try of our new
product to make the customer satisfaction.
3. Competitive Analysis; Functional Level

3.1. Marketing; we can support to every targets group.
3.2. Financial; Calculate money and decrease cost after close business because
we will calculate income and cost to perform business in next day.
3.3. Human resource management;
- The most employees must become from the local because they are the best
who can know what the local people want.
- They should have great looking.
- Our employees must know ever position and process in our shop by on the
job training.
Bonggo Buffet Cake

Chapter 3
Market Feasibility Study
Bonggo Buffet Cake

Chapter 3: Market Feasibility Study
Market Analysis:
- General Environment Analysis
Dealing with government agencies / Permission to perform; when doing
business or pastry shop bakery the entrepreneur must be processing in the first
process follows;
1.1 Registered commercial business establishment normally form the
operation of the bakery shop can do many from begin owner alone or
partnership and company depending on the size of the investment or
number of investment. Conclude flexibility in administration and the
entrepreneur should be considered appropriate for their business. In the
applicant is commercial the entrepreneur can check or look at the detail
and steps in the operation at www.ismed.or.th, www.thairegistration.com
or more information to have at department of business development or
registered office 7 in Bangkok and its vicinity and in the country can
register at District / District at the establishment except Muang or District
grip with the playback filed at the Office of Commercial Registration at
the provincial establishment.
1.2 Tax-related operations;
• Personal income tax fair.
• Income Tax.
• VAT.
• Tax label.
1.3 Location permits;
• Bangkok at the district office to apply for a sign that is installed.
• Apply at the provincial or municipal offices or organizations Sanitation
Administration, which oversees Tam Blanc area signs, are installed.
• Steps to perform various Fiscal Entrepreneurs can learn the detail at
www.rd.go.th or more information, the Revenue District or the
Department of Revenue.
Bonggo Buffet Cake

- Competition Analysis (3C Analysis)

1. Competitor Analysis:
Bakery shop in the level high market have competition is quite high both
brands in the country and international brands because consumer behavior
popular bakery the rise. So, the rate of market growth on bakery levels
remained higher than as well as various implementation strategies used. The
particularly delivery service, catering field, and subscribe to receive for build
clientele.
The market of bakery can be divided into 4 types;
1.1. Bakery shop in hotel.
1.2. Market bakery retail.
1.3. Baking Made home.
1.4. General Shop Bakery.
2 . Customer Analyses:
From bakery is the product of every gender can to eat, so target market in
each group are also many opportunities. In general, targeted market bakery is
divided into 3 groups as follows;
2.1 Premium consumer group: This group has high purchasing power
(Level A-B+) have demand of special product, test, and appearance of a
unique product. Materials used in the manufacturing and quality
standards everything concludes that design of packaging is beautiful and
have identity. That type of bakery shop will locate in big hotel, Luxury
restaurant, and that will be appointed by the European style.
2.2 Medium customer group: This group will have moderate to high
income (Level B-C) or those who worked as an office building in
business district, and student. This bakery shop must locate at shopping
mall or many department stores. Many general bakery shops that have
many branches and Situated by the area businesses. Shop Bakery this
section will take the form of store products and the unique packaging
design including the development of the look and taste of the product in
the form of private and according to customer need because of this group
Bonggo Buffet Cake

of customer will have similar tastes and needs first but purchasing power
is less than.
2.3 Normal customer group or Mass market: These groups will focus on
price rather than the look of the product or packaging as well as to less
buying power but the test and quality also importance. This bakery shop
of group such as the general grocery market or the village, dessert does
not have a small store labels on the village or community in Bangkok and
other provinces.
3. Competitive Analysis:
Competitive products/services
- There are a lot of bakery shops in Chiang Mai; on the other hand, there have
only one buffet cake shops around Chiang Mai.
- Mostly buffet cake shops which provide soft drinks, areas to sit leisurely, and
usually focus on higher purchasing power customers as a target market.
- Other bakery shops that operate in superstore or department store.
Strengths
- Our company offers new style cake shop which is buffet cake shop.
- Our company shop are cake conveyor to every seat and every seat will be private
for consume.
- Our company produces various styles of cake which are our company’s
identities.
Weaknesses
- Our shop has been established for few years. It’s well-known for people living
in Chiang Mai.
- Our company uses cake conveyor but sometime consumer seats in the end
conveyor can’t eat the cake them want therefore waste time for customer.
Our company is a small side company, so we have less experience to manage our
company operation system.
Bonggo Buffet Cake

Opportunities
- Customers will be able to buy cake come back to your home.

- Our company is a new kind of buffet cake Company.
Threats and risks
- Nowadays, there are many famous bakeries or cake brands result in increased
competition.
- Our company is a small size company and sometimes we haven’t got enough
investment because our company has just established for few years.
STP Analysis:
Strategy of targeted on teenage, so most of customer would be people who free
and have a full time to relax. The segmentation we divide in to 3-4 segments for service
suitable in each:
Figure 5: Segmentation of my company.
Mean target will be teenage. Because teenager love to newness they life freely
without any rules, Bonggo buffet cake provide a free time for them and they have to
save money for eat because our company is buffet cake and in the order of buffet have
many food without cake too.
Bonggo Buffet Cake

Marketing Mix Strategy:

• Product: We are provider; we make shop for buffet cake shop so we set to sell
only cake but in the package of buffet include ice-cream, beverage, and fruit.
Other then we sell cake for comeback to your home.
• Price: We going to survey competitor product price because a lot of buffet cake
shop in Chiaing Mai and they earn a lot of segment. Due to strategy that we set
in the price of buffet by evaluate per person and in 1.30 hour. By the price for
consumer are 1.30 hour/ 199฿: 1 person.
• Place: We plan to start around the city that we study and expand the branch.
First sign, we have to let people know our name. Second sign, we will expand
the branch if the first targets will archive. So, our shop set in the Robinson plaza
Chinag Mai.
• Promotion: Technology is big society in our life if the customers knows us
name and word of mouth or tell to other and other tell to another that would be
great to continue the next plan is promote in the internet. We create a blog site in
the web and let’s everyone know about us from history to income and we will
post update of us every time we up to date.
Sales forecast:
From the chart I estimate that first time I start and not much sales because only
friend and other one who want to try a new one to use. Then people will know from a
word of mouth because we good in service, cake is good taste and service mind on
employees. However we can make more sales and more customers in the second year
and next year. In every year, we have the high sales on September to February of the
next year because it is high season of Chiang Mai province and this time have many
holidayed. We have the new customers who travel in Chiang Mai to get in our shop. So
high season of Chiang Mai can help increase sales of our shop. But on September we
have fewer sales because it’s end of semester and have few customer together.
Bonggo Buffet Cake

• Sales forecast 3 years;
Year 1 Year 2 Year 3

Person Sales Person Sales Person Sales
Jan - 296,112 77 473,779 108 663,291
Feb 20 111,440 64 356,608 90 499,251
Mar 32 197,408 51 315,853 72 442,194
Apr 16 95,520 26 152,832 36 213,965
May 16 98,704 26 157,926 36 221,097
Jun 24 143,280 38 229,248 54 320,947
Jul 32 197,408 51 315,853 72 442,194
Aug 32 197,408 51 315,853 72 442,194
Sep 32 191,040 51 305,664 72 427,930
Oct 32 197,408 51 315,853 72 442,194
Nov 48 286,560 77 458,496 108 641,894
Dec 48 286,560 77 458,496 108 641,894
2,298,848 3,856,461 5,399,045
Figure 6: Graph of Sale forecast for 3 years.
Bonggo Buffet Cake

Marketing Expenses;
Bonggo buffet cake shop has marketing expense for make people know about our
company by make brochure and website as every month. The high season of Chaing
Mai province about November to February of next year, so we plan to make the new
brochure and website in October of every year. It can attract and interesting for tourist
who travel in Chaing Mai. By the way, it will the good way promote such word of
mouth. Sometime in December of the first to third year, we increase marketing expense
for increase advertisement. Cause we spend marketing expense about this because the
high season of Chiang Mai make more sale and more profit for our company. Which
important thing for attract the customer to come in our shop.
Bonggo Buffet Cake

• Marketing Expenses 3 years:
Marketing Expenses Year1

Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Internet 600 600 600 600 600 600 600 600 600 600 600 600
Brochure ฿/sheet 3 6,000 4,800 2,400 2,400 3,600 4,800 4,800 4,800 4,800 7,200 7,200 7,200
Total 6,600 5,400 3,000 3,000 4,200 5,400 5,400 5,400 5,400 7,800 7,800 7,800
Internet 600 600 600 600 600 600 600 600 600 600 600 600
Brochure ฿/sheet 3 9,000 7,200 3,600 3,600 5,400 7,200 7,200 7,200 7,200 10,800 10,800 10,800
Total 9,600 7,800 4,200 4,200 6,000 7,800 7,800 7,800 7,800 11,400 11,400 11,400
Internet 600 600 600 600 600 600 600 600 600 600 600 600
Brochure ฿/sheet 3 12,000 9,600 4,800 4,800 7,200 9,600 9,600 9,600 9,600 14,400 14,400 14,400
Total 12,600 10,200 5,400 5,400 7,800 10,200 10,200 10,200 10,200 15,000 15,000 15,000
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30
Conclusion:
- Competition Analysis (3C Analysis)
1. Competitor Analysis:
Bakery shop in the level high market have competition is quite high both
brands in the country and international brands because consumer behavior
popular bakery the rise. So, the rate of market growth on bakery levels
remained higher than as well as various implementation strategies used. The
particularly delivery service, catering field, and subscribe to receive for build
clientele.
The market of bakery can be divided into 4 types;
1.1. Bakery shop in hotel.

1.2. Market bakery retail.
1.3. Baking Made home.
1.4. General Shop Bakery.
2. Customer Analyses:
From bakery is the product of every gender can to eat, so target market in
each group are also many opportunities. In general, targeted market bakery is
divided into 3 groups as follows;
High consumer: This group has high purchasing power (Level A-B+) have
demand of special product, test, and appearance of a unique product.
Medium customer group: This group will have moderate to high income (Level
B-C) or those who worked as an office, this bakery shop must locate at shopping mall or
many department stores.
Low Customer group or Mass market: These groups will focus on price rather
than the look of the product or packaging
Competitive products/services
- There are a lot of bakery shops in Chiang Mai; on the other hand, there have
only one buffet cake shops around Chiang Mai.
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31
- Mostly buffet cake shops which provide soft drinks, areas to sit leisurely, and
usually focus on higher purchasing power customers as a target market.
- Other bakery shops that operate in superstore or department store.
Sale forecast
I forecast sale my business is the first year, that low profit, because of consumer
not knows my business and my business not popular brand. However I can make more
sales and more customers in the second year and next year. In every year, I have the
high sales on September to February of the next year because it is high season of
Chiang Mai province and this time have many holidayed. I have the new consumer who
traveling in Chiang Mai to get in my shop. So high season of Chiang Mai can help
increase sales of my shop. But on September I have fewer sales because it’s end of
semester and have few customer together.
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32
Chapter 4
Technical Feasibility Study
Bonggo Buffet Cake

33
Chapter 4: Technical Feasibility Study
Production and Operations Analysis:
• Product Characteristics (In Detail)
Strawberry Cake :
Picture 10: Strawberry Cake
Ingredients:
White cake mix 1 package

Strawberry-flavored gelatin powder 1 package
Vegetable oil 1 cup
Lightly beaten 4 eggs
Water 1/4 cup
Mashed strawberries 3/4 cup
Strawberry Icing
Butter 1/2 cup
Confectioners' sugar 1 pound
Mashed strawberries 1/4 cup
Preparation:
Combine cake mix and gelatin powder in a large bowl. Beat in oil, eggs, water, and
strawberries. Pour into 2 9-inch round greased and floured cake pans. Bake in a 350
degree oven for 30 minutes, until a toothpick inserted in center comes out clean. Cool
and frost with strawberry icing. For icing, beat the butter and confectioners' sugar
together until smooth. Add strawberries. Spread between cake layers, then frost top and
sides.
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Coconut Cake:
Ingredients:
Baking Powder 1 tsp
Vanilla Essence 1 tsp
Sugar 1 1/3 cups
Whole Milk 1 cup
Salt ½ tsp
Egg 3 eggs Picture 11: Coconut Cake
Unsweetened Desiccated Coconut 1-1/2 cups
Unsalted Butter, softened 1 cup
All-Purpose Flour 2 cups
Preparation:
Preheat the oven to 175 degrees C.
Now grease a 10 by 2 inch round cake pan and line bottom with a round of wax paper
or parchment.
Grease paper and dust pan with flour.
Combine flour, baking powder and salt, mix well.
Beat butter with mixer till creamy.
Gradually beat in sugar on medium speed till pale and smooth.
Add vanilla essence to it, keep stirring.
Beat in eggs, 1 at a time, mixture may look curdled at this time.
Alternately beat in flour mixture and milk in 3 batches over low speed.
Raise the speed to medium and beat batter 1-1/2 minutes till soft, now fold in
coconut.
Spoon batter into the cake pan and spread uniformly.
Bake cake in the middle of the oven till golden brown for about 45 to 50 minutes at
the temp of 175 C.
Cool cake in the pan on a rack for about 1 hour, then invert onto the rack.
Remove paper and invert again onto another rack to cool completely.
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Orange Cake:
Ingredients:
Brown sugar 150 g
Egg yolks 6 eggs
Vanilla essence 1 tbsp
Orange juice 260 ml
Zest of 1 orange
Vegetable oil 160 ml
Self raising flour 350 g
Egg whites 6 eggs
Sugar 150 g
Orange juice 150 ml
Brown sugar 60 g Picture 12: Orange Cake
Preparation:
Preheat the oven; Set the oven to 180 degrees centigrade or gas mark 4
Mix the ingredients; introduce the egg yolks into a large bowl. Then add the
brown sugar, orange juice, vanilla essence, the orange zest, vegetable oil and
then whisk it all together to fully combine
Sieve the flour
Whip the egg whites; Pour the egg whites into the mixer bowl. Lower the whisk
attachment and whisk on high speed for roughly 2 minutes. As soon as the egg
whites become fluffy, slowly start to add in the sugar, little by little, with the
mixer still whisking. You will see the egg whites begin to stiffen and become
shiny, so turn down the speed and switch the blender off.
Fold in egg whites; Add one third of the stiffened egg whites into the bowl of
orange batter and using your whisk mix it in well to fully incorporate, and then
taking your spatula, add in the remaining egg white mixture. And fold in, which
simply means to mix in gently. Continue to fold until everything is thoroughly
combined.
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36
Transfer to the baking tin; now pour the orange batter into the lined spring form
tin, scraping off any of the mixture from the sides of the bowl with your spatula.
Then give it a quick shake to remove any air bubbles and your cake is now ready
to bake!
Bake; Place the baking tin into the centre of the preheated oven and bake for
roughly 40-45 minutes. Check to see if it's fully cooked by placing a skewer into
the centre of the cake. If it is dry it is ready to be removed from the oven.
Make the sauce; Place a pan over a medium heat and add the orange juice. Then
the brown sugar gives it a quick stir and allows melting. As it comes to the boil,
stir again and remove from the heat. A useful TIP! If you prefer a drier, less
dense cake doesn’t make the sauce.
Finishing touches; Pour the sauce over the cake still in its baking tin. The cake
immediately absorbs the sauce giving it an extra flavor and making it very
moist. Allow to cool before serving.
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White Chocolate Cake:
Picture 13: White Chocolate Cake
Ingredients:
White cake mix 1 package

Water 1-1/4 cups
Egg whites 3 eggs
Vegetable oil 1/3 cup
Vanilla extracts 1 tsp
White baking chocolate, melted 3 ounces
Semisweet chocolate chips 3/4 cup
Butter 2 tsp
Vanilla frosting 1 cans (16 ounces)
White baking chocolate, melted 3 ounces
Frozen whipped topping, thawed 1 carton (8 ounces)
Preparation:
In a large bowl, combine the cake mix, water, egg whites, oil and vanilla. Beat
on low for 30 seconds. Beat on medium for 2 minutes. Stir in white chocolate.
Pour into a greased 13-in. x 9-in. baking pan. Bake at 350° for 25-30 minutes or
until a toothpick inserted near the center comes out clean. Cool for 5 minutes.
Meanwhile, in a microwave, melt chocolate chips and butter; stir until smooth.
Carefully spread over warm cake. Cool completely.
In a small bowl, beat frosting until fluffy; beat in white chocolate and vanilla
until smooth. Fold in whipped topping; frost cake. Store in the refrigerator.
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Cherry Banana Cake:
Picture 14: Cherry Banana Cake
Ingredients:
Butter ½ cup
Egg 2 eggs
Small banana 3
Vanilla 1 tsp
Bicarbonate of soda 1 tsp
Milk 50 mL
Caster sugar ½ cup
Self- rising flour 1½ cups
Preparation:
Cream butter, sugar, and vanilla.
Add eggs separately, beating well.
Mash bananas and add to mixture.
Dissolve soda in milk and add flour and milk alternately.
Bake in 2 greased tins or 1 large tin 180˚C for 35 minutes or until
cooked.
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Chocolate Cake:
Picture 15: Chocolate Cake
Ingredients:
Caster sugar 200 g

Softened butter 200 g
medium eggs, beaten
Self-raising flour 170 g
Cocoa 30 g
Baking powder 1 tsp
Milk 2 tbsp
Double cream 200 ml
Butter 50 g
Clear honey 3 tbsp
Dark chocolate 200 g
Preparation:
Mix; heat oven to 190C/fan 170C/gas 5, 375F. Butter two 20cm (8 in) sandwich
tins and line with non-stick baking paper.
Bake; In a large bowl, beat together 200g softened butter with 200g caster sugar,
4 eggs, 170g flour and 30g cocoa powder until you have a smooth, soft batter.
Divide the mixture between the tins, smooth the surface with a spatula or the
back of a spoon, then bake for about 20 mins until the top is a beautiful golden
color. The cake should spring back when you press it. Turn it onto a cooling
rack and leave to cool completely.
Frosting; for the fudge frosting, heat 200ml double cream until it just begins to
boil. Take it off the heat and add 50g butter, 3 tablespoons honey and 200g dark
chocolate, which have been broken into pieces. Leave the mixture for five
minutes so the chocolate melts, then stir it briefly to combine all the ingredients
- don't over-mix it or it will lose its shine.
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Cheese Cake:
Ingredients:
Graham cracker crumbs 1 ¾ c.

Cinnamon ½ tsp.
Melted butter ½ c.
Cream cheese 1 ¼ lbs.
Finely grated lemon peel zest 1 ½ tsp.
Sugar ¾ c.
Finely grated orange zest 1 tsp. Picture 16: Cheese Cake
Flour 1 tbsp.
Vanilla extracts 1 tsp.
Egg 3 eggs
Egg yolk 1 egg
Heavy cream 2 tbsp.
Preparation:
Stir the crushed crackers, cinnamon and melted butter together well.
Lay a circle of parchments paper in the bottom of a 9- or 10-inch spring form
pan. Pack the crust mixture in the bottom and up the sides of the pan. Use the
bottom of a glass to press the crust flat.
Heat the oven to 300 degrees F.
Bring the cream cheese to room temperature.
Place the cream cheese, zest and vanilla in a mixing bowl and beat by hand or
with an electric mixer until just smooth.
Add the sugar and flour gradually and beat just until incorporated.
Add the eggs, yolk and cream and mix thoroughly.
Pour the filling over the crust and bake for approximately 1 hour.
Check the cake for doneness. The very center should jiggle slightly. Avoid using
a knife or toothpick to check for doneness.
Let the cake cool completely at room temperature, then refrigerate.
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Prune Cake:
Ingredients:
Oil 1 cup
Sugar 1 ½ cups
Egg 3 eggs
Chopped prunes 1 cup
Buttermilk 1 cup
Flour 2 cups
Allspice 1 teaspoon
Cinnamon 1 ½ teaspoon
Chopped pecans 2 cups
Picture 17: Prune Cake
Preparation:
Gather your ingredients.

Mix oil, sugar and eggs. Add prunes and spices, mix. Stir in about 1/3 cup of the
milk and 1/3 cup of the flour. Alternate putting the milk and flour in. Mix well.
Stir in pecans. Pour into greased 9x13 inch pan and bake at 350 degrees for 40
minutes.
Cook the following for 2 minutes, stirring constantly:
Pour step 3 mixes over cake while still hot and in pan.
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Green Tea Cake:
Picture 18: Green Tea Cake
Ingredients:
Containers fat-free cream cheese softened 2 (8 ounce)

Egg, beaten 2 eggs
White sugar 3/4 cup
Green tea powder 1 tbsp
Prepared graham cracker pie crust 1 (9 inch)
Preparation:
Preheat oven to 350 degrees F (175 degrees C).
In a large bowl, beat together the cream cheese and sugar until smooth. Mix
in the green tea powder, eggs, and vanilla extract until lightly and creamy;
pour into the prepared crust.
Bake in preheated oven for 25 minutes, or until the center jiggles evenly
when the cake is shaken lightly. Refrigerate 1 hour before serving.
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Honey Cake:
Ingredients:
All-purpose flour 1 ¾ cups

Cinnamon 1 tsp
Baking soda ¾ tsp
Salt ¾ tsp
Baking powder ½ tsp
Ground ginger ½ tsp
Picture 19: Honey Cake
Honey (preferably buckwheat) 1 cup
Vegetable oil 2/3 cup
Freshly brewed strong coffee, cooled ½ cup
Large egg 2 eggs
Packed brown sugar 1/4 cup
Whiskey or bourbon 2 tbsp
Preparation:
Put oven rack in middle position and preheat to 350°F. Oil loaf pan well and
dust with flour, knocking out excess.
Whisk together flour, cinnamon, baking soda, salt, baking powder, and ginger in
a small bowl. Whisk together honey, oil, and coffee in another bowl until well
combined.
Beat together eggs and brown sugar in a large bowl with an electric mixer at
high speed 3 minutes. Reduce speed to low, then add honey mixture and
whiskey and mix until blended, about 1 minute. Add flour mixture and mix until
just combined. Finish mixing batter with a rubber spatula, scraping bottom of
bowl.
Pour batter into loaf pan (batter will be thin) and bake 30 minutes. Cover top
loosely with foil and continue to bake until cake begins to pull away from sides
of pan and a wooden pick or skewer inserted in center comes out clean, about 30
minutes more. Cool on a rack 1 hour.
Run a knife around side of cake, then invert rack over pan and invert cake onto
rack. Turn cake right side up and cool completely.
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Logo of company:
Picture 20: Logo of company
Location
The located of Bonggo buffet cake shop is Robinson plaza Chiang Mai.
It has pre-deposit and insurance 3 month is 210,000 baht and rental every month
is 70,000 baht.
Picture 21: Layout shop.
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Bonggo Buffet Cake

46
Equipment:
Product Price Number Total
Calculator/cashier machine 25,900 1 25,900
Air-conditioner 26,750 1 26,750
Ice-cream Freezer 31,695 2 63,390
Spiral Mixer 230,000 1 230,000
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Conveyor belt (Price of buffet ) - 200,000
Crathco 48,500 2 48,500
Fruit tray 1,100 2 2,200
Electric Deck Oven 31,000 1 31,000
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Planetary Mixer 35,000 1 35,000
Bakery Tools - - 20,000
• Percussion eggs
• Percussion powder
• Table for mold powder
• Add flour tray rack room store
• Blogs bread box every block
• Measure dessert
• Dessert tray 15 tray
• Cake Display
• Bread rack room
• Plastic spatula.
• Other scales
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Other equipment - - 10,000
• Plate
• Spoon
• Fork
• Glass
Decorated (order) - - 400,000
• Table
• Chair
• Wall-paper
• Partition
• Flagstone
• Electronic set
Logistics Management:
We take an order from supplier such as ingredient, ice-cream, water, and

fruit.
Facility Management:
In the shop, we have Conveyor belt for handling cake therefore every
seat will have cake across.
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Cost of Investment:
Detail Price
Calculator/cashier machine 26,750
Conveyor belt 200,000
Crathco 48,500
Other equipment 10,000
Bakery Tools(Second hand) 88,000
Build-in (Order) 400,000
Deposit 210,000
Rental 70,000
Total 1,004,750
Operating Cost:
Direct labor Cost Price Unit Person Total
Chef 25,000 Salary/month 1 25,000
Assistant 15,000 Salary/month 1 15,000
Employee 10,000 Salary/month 3 30,000
Cashier 8,000 Salary/month 1 8,000
Manager 15,000 Salary/month 1 15,000
Total 93,000
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Overhead Price Unit Total
Electricity 3,000 Per month 3,000
Gass 222 Per month 222
Water supply 900 Per month 900
Total 4,122
Raw meterial Price Unit Use unit Total unit

Flour cake 23 Baht/1.5 kg. 690 g. 10.58
Confectioners' sugar 26 Baht/kg. 690 g. 17.94
Egg 3 Baht/egg 5 eggs 15.00
Baking powder 52 Baht/g. 2 g. 26.00
Vanilla Essence 120 Baht/500ml. 2 g. 0.48
Whole Milk 10 Baht/225ml. 230 g. 10.22
Fresh butter 120 Baht/kg. 115 g. 13.80
special ingreadian 200 Baht/kg. 60 g. 12.00
Salt 12 Baht/kg 106.02 13.25
Vegetable oil 36 Baht/lite
Icing 35 Baht/kg.
Margarine 55 Baht/kg.
Butter white 65 Baht/kg.
Sugar white sand 26 Baht/kg.
Unsweetened Desiccated Coconut 130 Baht/kg.
Cinnamon 45 Baht/100g.
Green tea powder 540 Baht/kg
Honey 150 Baht/lite
Powdered cocoa 200 Baht/kg
Dark chocolate 123 Baht/kg
Jelly 35 Baht/pack
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Management Analysis:
Overhead Price Unit Total
Electricity 3,000 Per month 3,000
Gass 222 Per month 222
Water supply 900 Per month 900
Total 4,122
Conclusion:
Our product is cake. It has quality and quantity for support the number of customer.
We interested in taste and convenient for eat. We carefully to choose material for make
a cake, and it has a good taste for appropriate with buffet price. So, it has quality. We
have various kinds of cakes for customer’s choice. We choose 10 favor cakes that Thai
people like to eat.
1. Strawberry Cake
2. Coconut Cake
3. Orange Cake
4. White Chocolate Cake
5. Cherry Banana Cake
6. Chocolate Cake
7. Cheese Cake
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8. Prune Cake
9. Green Tea Cake
10. Honey Cake
We have 10 kinds of cakes, because we want to meet the customer demand and
differentiate for our product. In the future, we will make new taste of cake for expand
customer target.
Our procedures choose by most favor procedure in Thailand. We carefully about

keep and clean our tools of cake for the best.
Our service make by take the customer to their table and then, the customer can pick
up cake by them self or tell our staffs.
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Chapter 5
Financial Analysis
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Profit/ Loss Statement
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Income Statement Year1
Jan Feb Mar Apr May Jun

Sale 0 55,720 197,408 95,520 98,704 143,280
Less: Cost of goods sold
Pound 0 13 20 10 10 15
Flour cake 0 132 212 106 106 159
Confectioners' sugar 0 224 359 179 179 269
Egg 0 188 300 150 150 225
Baking powder 0 325 520 260 260 390
Vanilla Essence 0 6 10 5 5 7
Whole Milk 0 128 204 102 102 153
Fresh butter 0 173 276 138 138 207
Special ingreadian 0 150 240 120 120 180
Total Raw material 0 1,325 2,120 1,060 1,060 1,590
Gross profit 0 54,395 195,288 94,460 97,644 141,690
Marketing Expense 6,600 5,400 3,000 3,000 4,200 5,400
Overhead:
Utility expense 4,122 4,122 4,122 4,122 4,122 4,122
Depreciation 12,639 12,639 12,639 12,639 12,639 12,639
Reantal expense 70,000 70,000 70,000 70,000 70,000 70,000
Total Overhead 86,761 86,761 86,761 86,761 86,761 86,761
Direct labor Cost:
Chef 25,000 25,000 25,000 25,000 25,000 25,000
Assistant 15,000 15,000 15,000 15,000 15,000 15,000
Employee 30,000 30,000 30,000 30,000 30,000 30,000
Cashier 8,000 8,000 8,000 8,000 8,000 8,000
Manager 15,000 15,000 15,000 15,000 15,000 15,000
Total Direct labor Cost 93,000 93,000 93,000 93,000 93,000 93,000
Earning before interest and tax -186,361 -130,766 12,527 -88,301 -86,317 -43,471
Tax 0 0 0 0 0 0
Interest 20,000 19,613 19,223 18,829 18,431 18,028
Net income -206,361 -150,380 -6,696 -107,130 -104,748 -61,500
Retain earing -206,361 -356,740 -363,437 -470,567 -575,314 -636,814
Figure 7: Income Statement Year1_January-June
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Jul Aug Sep Oct Nov Dec

Sale 197,408 197,408 191,040 197,408 286,560 286,560
Pound 20 20 20 20 30 30
Flour cake 212 212 212 212 317 317
Egg 300 300 300 300 450 450
Baking powder 520 520 520 520 780 780
Whole Milk 204 204 204 204 307 307
Fresh butter 276 276 276 276 414 414
Total Raw material 2,120 2,120 2,120 2,120 3,181 3,181
Gross profit 195,288 195,288 188,920 195,288 283,379 283,379
Overhead:
Utility expense 4,122 4,122 4,122 4,122 4,122 4,122
Depreciation 12,639 12,639 12,639 12,639 12,639 12,639
Reantal expense 70,000 70,000 70,000 70,000 70,000 70,000
Total Overhead 86,761 86,761 86,761 86,761 86,761 86,761
Direct labor Cost:
Chef 25,000 25,000 25,000 25,000 25,000 25,000
Assistant 15,000 15,000 15,000 15,000 15,000 15,000
Employee 30,000 30,000 30,000 30,000 30,000 30,000
Cashier 8,000 8,000 8,000 8,000 8,000 8,000
Manager 15,000 15,000 15,000 15,000 15,000 15,000
Earning before interest and tax 10,127 10,127 3,759 7,727 95,819 95,819
Tax 0 0 0 0 0 0
Interest 17,622 17,212 16,798 16,379 15,956 15,529
Net income -7,495 -7,085 -13,039 -8,652 79,862 80,289
Retain earing -644,310 -651,395 -664,434 -673,086 -593,224 -512,934
Figure 8: Income Statement Year1 (Cont.)_July-December
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Income Statement Year 2

Sale 414,557 312,032 276,371 133,728 138,186 200,592
Pound 48 40 32 16 16 24
Flour cake 508 423 339 169 169 254
Egg 720 600 480 240 240 360
Baking powder 1,248 1,040 832 416 416 624
Whole Milk 491 409 327 164 164 245
Fresh butter 662 552 442 221 221 331
Gross profit 409,468 307,791 272,978 132,032 136,489 198,047
Overhead:
Utility expense 4,122 4,122 4,122 4,122 4,122 4,122
Depreciation 12,639 12,639 12,639 12,639 12,639 12,639
Reantal expense 70,000 70,000 70,000 70,000 70,000 70,000
Total Overhead 86,761 86,761 86,761 86,761 86,761 86,761
Direct labor Cost:
Chef 25,000 25,000 25,000 25,000 25,000 25,000
Assistant 15,000 15,000 15,000 15,000 15,000 15,000
Employee 30,000 30,000 30,000 30,000 30,000 30,000
Cashier 8,000 8,000 8,000 8,000 8,000 8,000
Manager 15,000 15,000 15,000 15,000 15,000 15,000
Earning before interest and tax 220,107 120,230 89,018 -51,929 -49,272 10,487
Tax 66,032 36,069 0 0 0 0
Interest 15,098 14,663 14,223 13,778 13,330 12,877
Net income 138,977 69,499 74,795 -65,708 -62,601 -2,390
Retain earing -373,958 -304,459 -229,664 -295,372 -357,973 -360,363
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Sale 276,371 276,371 267,456 276,371 401,184 401,184
Pound 32 32 32 32 48 48
Flour cake 339 339 339 339 508 508
Egg 480 480 480 480 720 720
Baking powder 832 832 832 832 1,248 1,248
Whole Milk 327 327 327 327 491 491
Fresh butter 442 442 442 442 662 662
Gross profit 272,978 272,978 264,063 272,978 396,095 396,095
Overhead:
Utility expense 4,122 4,122 4,122 4,122 4,122 4,122
Depreciation 12,639 12,639 12,639 12,639 12,639 12,639
Reantal expense 70,000 70,000 70,000 70,000 70,000 70,000
Total Overhead 86,761 86,761 86,761 86,761 86,761 86,761
Direct labor Cost:
Chef 25,000 25,000 25,000 25,000 25,000 25,000
Assistant 15,000 15,000 15,000 15,000 15,000 15,000
Employee 30,000 30,000 30,000 30,000 30,000 30,000
Cashier 8,000 8,000 8,000 8,000 8,000 8,000
Manager 15,000 15,000 15,000 15,000 15,000 15,000
Tax 0 0 0 0 61,480 61,480
Interest 12,419 11,956 11,490 11,018 10,542 10,061
Net income 72,999 73,461 65,013 70,800 132,912 133,393
Retain earing -287,364 -213,903 -148,890 -78,090 54,822 188,215
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Sale 663,291 499,251 442,194 213,965 221,097 320,947
Pound 67 56 45 22 22 34
Flour cake 711 592 474 237 237 355
Confectioners' sugar 1,206 1,005 804 402 402 603
Egg 1,008 840 672 336 336 504
Baking powder 1,747 1,456 1,165 582 582 874
Whole Milk 687 572 458 229 229 343
Fresh butter 927 773 618 309 309 464
Gross profit 656,166 493,314 437,444 211,590 218,722 317,385
Overhead:
Utility expense 4,122 4,122 4,122 4,122 4,122 4,122
Depreciation 12,639 12,639 12,639 12,639 12,639 12,639
Reantal expense 70,000 70,000 70,000 70,000 70,000 70,000
Total Overhead 86,761 86,761 86,761 86,761 86,761 86,761
Direct labor Cost:
Chef 25,000 25,000 25,000 25,000 25,000 25,000
Assistant 15,000 15,000 15,000 15,000 15,000 15,000
Employee 30,000 30,000 30,000 30,000 30,000 30,000
Cashier 8,000 8,000 8,000 8,000 8,000 8,000
Manager 15,000 15,000 15,000 15,000 15,000 15,000
Tax 139,142 91,006 75,685 0 0 38,227
Interest 9,575 9,084 8,588 8,088 7,582 7,071
Net income 315,089 203,263 168,010 18,342 23,579 82,126
Retain earing 503,304 706,568 874,578 892,919 916,499 998,624
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Sale 442,194 442,194 427,930 442,194 641,894 641,894
Pound 45 45 45 45 67 67
Flour cake 474 474 474 474 711 711
Confectioners' sugar 804 804 804 804 1,206 1,206
Egg 672 672 672 672 1,008 1,008
Baking powder 1,165 1,165 1,165 1,165 1,747 1,747
Whole Milk 458 458 458 458 687 687
Fresh butter 618 618 618 618 927 927
Gross profit 437,444 437,444 423,180 437,444 634,770 634,770
Overhead:
Utility expense 4,122 4,122 4,122 4,122 4,122 4,122
Depreciation 12,639 12,639 12,639 12,639 12,639 12,639
Reantal expense 70,000 70,000 70,000 70,000 70,000 70,000
Total Overhead 86,761 86,761 86,761 86,761 86,761 86,761
Direct labor Cost:
Chef 25,000 25,000 25,000 25,000 25,000 25,000
Assistant 15,000 15,000 15,000 15,000 15,000 15,000
Employee 30,000 30,000 30,000 30,000 30,000 30,000
Cashier 8,000 8,000 8,000 8,000 8,000 8,000
Manager 15,000 15,000 15,000 15,000 15,000 15,000
Tax 74,245 74,245 69,966 72,805 132,003 132,003
Interest 6,555 6,034 5,508 4,977 4,440 3,898
Net income 166,683 167,204 157,745 164,901 303,566 304,108
Retain earing 1,165,307 1,332,511 1,490,256 1,655,157 1,958,723 2,262,831
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Cash Flow
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Statement of Cash Flows Year1
Jan Feb Mar Apr

Cash flows from operating activities:
Cash received from sales - 55,720 197,408 95,520
Cash paid
Raw material - 1,325 2,120 1,060
Marketing expense 6,600 5,400 3,000 3,000
Utility expense 4,122 4,122 4,122 4,122
Rental feees 70,000 70,000 70,000 70,000
Salary 93,000 93,000 93,000 93,000
Tax - - - -
Interest 20,000 19,613 19,223 18,829
Total paid 193,722 193,461 191,466 190,011
Net cash provide by opreating activities - 193,722 - 137,741 5,942 - 94,491
Cash flows from investing activities

Investing 692,740
Net cash provide by investing activities 692,740
Cash flows from financial activities

Borrowing 2,000,000.00
Repayment ฿38,650.58 ฿39,037.08 ฿39,427.45 ฿39,821.73
Net cash provide by financing activities 1,961,349.42 - 39,037.08 - 39,427.45 - 39,821.73
Net increase/decrease in cash 1,074,887 -176,778 -33,485 -134,313

Cash at the beginning of month 0 1,074,887 898,110 864,625
Cash at the ending of month 1,074,887 898,110 864,625 730,312
Figure 13: Statement of Cash Flows Year1_January-April
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May Jun Jul Aug

Cash received from sales 98,704 143,280 197,408 197,408
Cash paid
Raw material 1,060 1,590 2,120 2,120
Utility expense 4,122 4,122 4,122 4,122
Rental feees 70,000 70,000 70,000 70,000
Salary 93,000 93,000 93,000 93,000
Tax - - - -
Interest 18,431 18,028 17,622 17,212
Total paid 190,813 192,141 192,265 191,854
Net cash provide by opreating activities - 92,109 - 48,861 5,143 5,554

Investing
Net cash provide by investing activities

Borrowing
Repayment ฿40,219.95 ฿40,622.15 ฿41,028.37 ฿41,438.65
Net cash provide by financing activities - 40,219.95 - 40,622.15 - 41,028.37 - 41,438.65
Net increase/decrease in cash -132,329 -89,483 -35,885 -35,885

Cash at the beginning of month 730,312 597,983 508,500 472,615
Cash at the ending of month 597,983 508,500 472,615 436,730
Figure 14: Statement of Cash Flows Year1(Cont.)_May-August
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Sep Oct Nov Dec

Cash paid
Raw material 2,120 2,120 3,181 3,181
Utility expense 4,122 4,122 4,122 4,122
Rental feees 70,000 70,000 70,000 70,000
Salary 93,000 93,000 93,000 93,000
Tax - - - -
Interest 16,798 16,379 15,956 15,529
Total paid 191,440 193,421 194,059 193,632
Net cash provide by opreating activities - 400 3,987 92,501 92,928

Investing

Borrowing
Repayment ฿41,853.04 ฿42,271.57 ฿42,694.28 ฿43,121.23
Net increase/decrease in cash -42,253 -38,285 49,807 49,807

Figure 15: Statement of Cash Flows Year1 (Cont.)_September-December
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Jan Feb Mar Apr

Cash paid
Raw material 5,089 4,241 3,393 1,696
Utility expense 4,122 4,122 4,122 4,122
Rental feees 70,000 70,000 70,000 70,000
Salary 93,000 93,000 93,000 93,000
Tax 66,032 36,069 0 0
Interest 15,098 14,663 14,223 13,778
Total paid 262,941 229,895 188,937 186,797
Net cash provide by opreating activities 151,616 82,137 87,434 -53,069

Investing

Borrowing
Repayment ฿43,552.44 ฿43,987.96 ฿44,427.84 ฿44,872.12
Net increase/decrease in cash 108,063 38,149 43,006 -97,941

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May Jun Jul Aug

Cash paid
Raw material 1,696 2,545 3,393 3,393
Utility expense 4,122 4,122 4,122 4,122
Rental feees 70,000 70,000 70,000 70,000
Salary 93,000 93,000 93,000 93,000
Tax 0 0 0 0
Interest 13,330 12,877 12,419 11,956
Total paid 188,148 190,343 190,733 190,271
Net cash provide by opreating activities -49,962 10,249 85,638 86,100

Investing

Borrowing
Repayment ฿45,320.84 ฿45,774.05 ฿46,231.79 ฿46,694.11
Net increase/decrease in cash -95,283 -35,525 39,406 39,406

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Sep Oct Nov Dec

Cash paid
Raw material 3,393 3,393 5,089 5,089
Utility expense 4,122 4,122 4,122 4,122
Rental feees 70,000 70,000 70,000 70,000
Salary 93,000 93,000 93,000 93,000
Tax 0 0 61,480 61,480
Interest 11,490 11,018 10,542 10,061
Total paid 189,804 192,933 255,633 255,152
Net cash provide by opreating activities 77,652 83,439 145,551 146,032

Investing

Borrowing
Repayment ฿47,161.05 ฿47,632.66 ฿48,108.99 ฿48,590.08
Net increase/decrease in cash 30,491 35,806 97,442 97,442

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Jan Feb Mar Apr

Cash paid
Raw material 7,125 5,937 4,750 2,375
Utility expense 4,122 4,122 4,122 4,122
Rental feees 70,000 70,000 70,000 70,000
Salary 93,000 93,000 93,000 93,000
Tax 139,142 91,006 75,685 0
Interest 9,575 9,084 8,588 8,088
Total paid 335,563 283,349 261,545 182,984

Investing

Borrowing
Repayment ฿49,075.98 ฿49,566.74 ฿50,062.40 ฿50,563.03
Net cash provide by financing activities -฿49,075.98 -฿49,566.74 -฿50,062.40 -฿50,563.03
Net increase/decrease in cash ฿278,652.00 ฿166,335.44 ฿130,586.56 -฿19,582.68

Cash at the beginning of month 756,267 ฿1,034,919.23 ฿1,201,254.67 ฿1,331,841.23
Cash at the ending of month ฿1,034,919.23 ฿1,201,254.67 ฿1,331,841.23 ฿1,312,258.56
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May Jun Jul Aug

Cash paid
Raw material 2,375 3,562 4,750 4,750
Utility expense 4,122 4,122 4,122 4,122
Rental feees 70,000 70,000 70,000 70,000
Salary 93,000 93,000 93,000 93,000
Tax 0 38,227 74,245 74,245
Interest 7,582 7,071 6,555 6,034
Total paid 184,879 226,183 262,872 262,351

Investing

Borrowing
Repayment ฿51,068.66 ฿51,579.35 ฿52,095.14 ฿52,616.09
Net increase/decrease in cash -฿14,850.52 ฿43,185.07 ฿127,226.56 ฿127,226.56

Cash at the beginning of month ฿1,312,258.56 ฿1,297,408.04 ฿1,340,593.11 ฿1,467,819.67
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Sep Oct Nov Dec

Cash paid
Raw material 4,750 4,750 7,125 7,125
Utility expense 4,122 4,122 4,122 4,122
Rental feees 70,000 70,000 70,000 70,000
Salary 93,000 93,000 93,000 93,000
Tax 69,966 72,805 132,003 132,003
Interest 5,508 4,977 4,440 3,898
Total paid 257,546 264,654 325,690 325,147

Investing

Borrowing
Repayment ฿53,142.25 ฿53,673.67 ฿54,210.41 ฿54,752.51
Net increase/decrease in cash ฿117,241.54 ฿123,866.56 ฿261,994.47 ฿261,994.47

Cash at the beginning of month ฿1,595,046.23 ฿1,712,287.76 ฿1,836,154.32 ฿2,098,148.79
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Balance Sheet
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Balance Sheet Year 1
Jan Feb Mar Apr

Asset
Cash 1,074,887.42 898,109.57 864,624.55 730,311.75
Equipment 692,740.00 692,740.00 692,740.00 692,740.00
Less: Accumulate depreciation - 12,638.83 - 25,277.67 - 37,916.50 - 50,555.33
Total assest 1,754,988.59 1,565,571.90 1,519,448.05 1,372,496.41
Liabilities and Equity

Loans 1,961,349.42 1,922,312.34 1,882,884.89 1,843,063.16
Retained earnings - 206,360.83 - 356,740.44 - 363,436.84 - 470,566.74
Tatal liabilities and equity 1,754,988.59 1,565,571.90 1,519,448.05 1,372,496.41
Figure 22: Balance Sheet Year 1_January-April
May Jun Jul Aug

Asset
Cash 597,982.95 508,500.03 472,615.01 436,729.99
Equipment 692,740.00 692,740.00 692,740.00 692,740.00
Total assets 1,227,528.78 1,125,407.03 1,076,883.18 1,028,359.32

Loans 1,802,843.21 1,762,221.07 1,721,192.70 1,679,754.05
Figure 23: Balance Sheet Year 1(Cont.)_May-August
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Sep Oct Nov Dec

Asset
Cash 394,476.97 356,191.95 405,998.70 455,805.46
Equipment 692,740.00 692,740.00 692,740.00 692,740.00
Total assets 973,467.47 922,543.61 959,711.54 996,879.46

Loans 1,637,901.01 1,595,629.44 1,552,935.16 1,509,813.93
Tatal liabilities and equity 973,467.47 922,543.61 959,711.54 996,879.46
Figure 24: Balance Sheet Year 1(Cont.)_September-December
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Jan Feb Mar Apr

Asset
Cash 563,868.54 602,017.99 645,023.91 547,082.97
Equipment 692,740.00 692,740.00 692,740.00 692,740.00
Less:Accumulate depreciation - 164,304.83 - 176,943.67 - 189,582.50 - 202,221.33
Total assest 1,092,303.71 1,117,814.33 1,148,181.41 1,037,601.64

Loans 1,466,261.50 1,422,273.53 1,377,845.69 1,332,973.57
May Jun Jul Aug

Asset
Cash 451,799.64 416,274.53 455,680.44 495,086.35
Equipment 692,740.00 692,740.00 692,740.00 692,740.00
Total assest 929,679.47 881,515.53 908,282.61 935,049.69

Loans 1,287,652.73 1,241,878.68 1,195,646.89 1,148,952.78
Tatal liabilities and equity 929,679.47 881,515.53 908,282.61 935,049.69
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Sep Oct Nov Dec

Asset
Cash 525,577.06 561,382.97 658,825.10 756,267.23
Equipment 692,740.00 692,740.00 692,740.00 692,740.00
Total assest 952,901.56 976,068.64 1,060,871.93 1,145,675.23

Loans 1,101,791.73 1,054,159.07 1,006,050.08 957,460.01
Retained earnings - 148,890.17 - 78,090.43 54,821.85 188,215.22
Tatal liabilities and equity 952,901.56 976,068.64 1,060,871.93 1,145,675.23
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Jan Feb Mar Apr

Asset
Cash ฿1,034,919.23 ฿1,201,254.67 ฿1,331,841.23 ฿1,312,258.56
Equipment 692,740 692,740 692,740 692,740
Total assest ฿1,411,688.40 ฿1,565,385.00 ฿1,683,332.73 ฿1,651,111.22

Loans 908,384.03 858,817.29 808,754.89 758,191.86
Retained earnings 503,304 706,568 874,578 892,919
May Jun Jul Aug

Asset
Cash ฿1,297,408.04 ฿1,340,593.11 ฿1,467,819.67 ฿1,595,046.23
Equipment 692,740 692,740 692,740 692,740
Total assest ฿1,623,621.87 ฿1,654,168.11 ฿1,768,755.84 ฿1,883,343.56

Loans 707,123.20 655,543.85 603,448.71 550,832.62
Retained earnings 916,499 998,624 1,165,307 1,332,511
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Sep Oct Nov Dec

Asset
Cash ฿1,712,287.76 ฿1,836,154.32 ฿2,098,148.79 ฿2,360,143.26
Equipment 692,740 692,740 692,740 692,740
Total assest ฿1,987,946.26 ฿2,099,173.99 ฿2,348,529.62 ฿2,597,885.26

Loans 497,690.37 444,016.70 389,806.29 335,053.77
Retained earnings 1,490,256 1,655,157 1,958,723 2,262,831
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All financial Statements are in

monthly base. Minimum 5 year
statements are required
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Financial analysis:
Year 1 Year 2 Year 3 Average

Cash flows 455,805 756,267 2,360,143 1,190,739
Net sale 1,947,016 3,374,403 5,399,045 3,573,488
COGS 22,000 42,409 42,409 35,606
EBIT -299,314 1,077,664 3,055,343 1,277,898
Net income -512,934 701,150 2,074,616 754,277
Total asset 996,879 1,145,675 2,597,885 1,580,147
Total liability 1,509,814 957,460 335,054 934,109
Interest 213,621 151,453 81,401 148,825
Financial ratio analysis:

Profitability Ratios
Profit margin -26% 21% 38%
Return on total asset -32% 44% 131%
Return on Investor -55% 75% 222%
Efficiency
Total asset turnover 1.23 2.14 3.42
Liquidity Ratios
Debt ratio 1.51 0.84 0.13
Tme interest earned - 1.40 7.12 37.53
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Profitability Ratio:
- Profit margin
Figure 31: Percentage change in profit margin
This ratio is the percentage of sales dollars left after subtracting the Cost of Goods
sold and all expenses, except income taxes. That can see the opportunity of Bonggo
buffet cake that is increase continually.
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82
- Return on asset (ROA)
Figure 32: Percentage change in Return on asset
Bonggo buffet cake measures how efficiently profits are being generated from the
assets employed in the business. That can see the opportunity of Bonggo buffet cake
that is increase double continually
Bonggo Buffet Cake

83
- Return on investment
Figure 33: Percentage change in return on investment
Bonggo buffet cake measure the percentage of return on funds invested in the
business in short, this ratio tells the Fill-Fresh has effort put into the business has been
worthwhile with investor. That can see the opportunity of Bonggo buffet cake that are
increase double continually
Bonggo Buffet Cake

84
- Asset turnover
Figure 34: Ratio change in total asset turnover
Bonggo buffet cake measures the efficiency of a company's use of its assets in
generating sales revenue or sales income to the company. That can see the opportunity
of Bonggo buffet cake that is increase continually.
Bonggo Buffet Cake

85
- Debt ratio
Figure 35: Rate change in debt
Bonggo buffet cake measure gives an idea to the leverage of the company along
with the potential risks the company faces in terms of its debt-load that can see the
opportunity of Bonggo buffet cake that are be fall in year 3
Bonggo Buffet Cake

86
- Time interest earn
Figure 36: Rate change payment
Bonggo buffet cake measure ability for debt payments that company can pay more
than double time
Conclusion:
Bonggo buffet cakes have the budget by loan from the investment. The
overall of 3 financial statement which are income statement, cash flow

statement, and the balance sheet show the number that quite good that
represent higher in net income, the good liquidity that represented in the
cash flow statement, and the strong financial in the balance sheet . That can
be concluding that there is feasibility in the financial of Bonggo buffet cake.
Bonggo Buffet Cake

87
Chapter 6
SUMMARY
Bonggo Buffet Cake

88
Chapter 6: SUMMARY
Nowadays people love cake and have more consumers need to buy cake but
meet customer’s satisfaction. My business set at Chiang-Mai Province, because of
Chiang-Mai has most people of the second of Thailand. In Chiang Mai, the northern
most of Thailand, There have buffet cake only two shops in around the city but in the
department store haven’t business of buffet cake then make less than competitor in
department store and in the department store have high target market group.
Person Sales Person Sales Person Sales

Jan - 296,112 77 473,779 108 663,291
Feb 20 111,440 64 356,608 90 499,251
Mar 32 197,408 51 315,853 72 442,194
Apr 16 95,520 26 152,832 36 213,965
May 16 98,704 26 157,926 36 221,097
Jun 24 143,280 38 229,248 54 320,947
Jul 32 197,408 51 315,853 72 442,194
Aug 32 197,408 51 315,853 72 442,194
Sep 32 191,040 51 305,664 72 427,930
Oct 32 197,408 51 315,853 72 442,194
Nov 48 286,560 77 458,496 108 641,894
Dec 48 286,560 77 458,496 108 641,894
2,298,848 3,856,461 5,399,045
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89
Figure: 3.2 Graph of Sale forecast for 3 years.
From the chart of estimate, first time can’t sell too much because only friend and
other one who want to try a new one to use. Then people will know from a word of
mouth because we good in service, cake is good taste and service mind on employees
can make more sales and more customers in the second year and next year. In every
year, we have the high sales on September to February of the next year because it is
high season of Chiang Mai province and this time have many holidayed. We have the
new customers who travel in Chiang Mai to get in our shop. So high season of Chiang
Mai can help increase sales of our shop. But on September we have fewer sales because
it’s end of semester and have few customer together.
However the project begin from invest the good equipment for it. The good
equipment can bring the good quality of production output, and the statement below
show equipment that use;
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90
Calculator/cashier machine 25,900 1 25,900
Air-conditioner 26,750 1 26,750
Ice-cream Freezer 31,695 2 63,390
Spiral Mixer 230,000 1 230,000
Conveyor belt (Price of buffet ) - 200,000
Crathco 48,500 2 48,500
Fruit tray 1,100 2 2,200
Electric Deck Oven 31,000 1 31,000
Planetary Mixer 35,000 1 35,000
Bakery Tools - - 20,000

• Percussion eggs
• Percussion powder
• Table for mold powder
• Add flour tray rack room store
• Blogs bread box every block
• Measure dessert
• Dessert tray 15 tray
• Cake Display
• Bread rack room
• Plastic spatula.
• Other scales
Bonggo Buffet Cake

91
Not only good equipment we use, also good material;
Raw meterial Price Unit Use unit Total unit

Flour cake 23 Baht/1.5 kg. 690 g. 10.58
Confectioners' sugar 26 Baht/kg. 690 g. 17.94
Egg 3 Baht/egg 5 eggs 15.00
Baking powder 52 Baht/g. 2 g. 26.00
Vanilla Essence 120 Baht/500ml. 2 g. 0.48
Whole Milk 10 Baht/225ml. 230 g. 10.22
Fresh butter 120 Baht/kg. 115 g. 13.80
special ingreadian 200 Baht/kg. 60 g. 12.00
Salt 12 Baht/kg 106.02 13.25
Vegetable oil 36 Baht/lite
Icing 35 Baht/kg.
Margarine 55 Baht/kg.
Butter white 65 Baht/kg.
Sugar white sand 26 Baht/kg.
Unsweetened Desiccated Coconut 130 Baht/kg.
Cinnamon 45 Baht/100g.
Green tea powder 540 Baht/kg
Honey 150 Baht/lite
Powdered cocoa 200 Baht/kg
Dark chocolate 123 Baht/kg
Jelly 35 Baht/pack
Bonggo Buffet Cake

92
All of this stuff makes a profit by selling a product and we will show you the
statement of incoming vie month

Sale 0 55,720 197,408 95,520 98,704 143,280
Pound 0 13 20 10 10 15
Flour cake 0 132 212 106 106 159
Egg 0 188 300 150 150 225
Baking powder 0 325 520 260 260 390
Whole Milk 0 128 204 102 102 153
Fresh butter 0 173 276 138 138 207
Total Raw material 0 1,325 2,120 1,060 1,060 1,590
Gross profit 0 54,395 195,288 94,460 97,644 141,690
Overhead:
Utility expense 4,122 4,122 4,122 4,122 4,122 4,122
Depreciation 12,639 12,639 12,639 12,639 12,639 12,639
Reantal expense 70,000 70,000 70,000 70,000 70,000 70,000
Total Overhead 86,761 86,761 86,761 86,761 86,761 86,761
Direct labor Cost:
Chef 25,000 25,000 25,000 25,000 25,000 25,000
Assistant 15,000 15,000 15,000 15,000 15,000 15,000
Employee 30,000 30,000 30,000 30,000 30,000 30,000
Cashier 8,000 8,000 8,000 8,000 8,000 8,000
Manager 15,000 15,000 15,000 15,000 15,000 15,000
Earning before interest and tax -186,361 -130,766 12,527 -88,301 -86,317 -43,471
Tax 0 0 0 0 0 0
Interest 20,000 19,613 19,223 18,829 18,431 18,028
Net income -206,361 -150,380 -6,696 -107,130 -104,748 -61,500
Retain earing -206,361 -356,740 -363,437 -470,567 -575,314 -636,814
Bonggo Buffet Cake

93

Sale 197,408 197,408 191,040 197,408 286,560 286,560
Pound 20 20 20 20 30 30
Flour cake 212 212 212 212 317 317
Egg 300 300 300 300 450 450
Baking powder 520 520 520 520 780 780
Whole Milk 204 204 204 204 307 307
Fresh butter 276 276 276 276 414 414
Gross profit 195,288 195,288 188,920 195,288 283,379 283,379
Overhead:
Utility expense 4,122 4,122 4,122 4,122 4,122 4,122
Depreciation 12,639 12,639 12,639 12,639 12,639 12,639
Reantal expense 70,000 70,000 70,000 70,000 70,000 70,000
Total Overhead 86,761 86,761 86,761 86,761 86,761 86,761
Direct labor Cost:
Chef 25,000 25,000 25,000 25,000 25,000 25,000
Assistant 15,000 15,000 15,000 15,000 15,000 15,000
Employee 30,000 30,000 30,000 30,000 30,000 30,000
Cashier 8,000 8,000 8,000 8,000 8,000 8,000
Manager 15,000 15,000 15,000 15,000 15,000 15,000
Tax 0 0 0 0 0 0
Interest 17,622 17,212 16,798 16,379 15,956 15,529
Net income -7,495 -7,085 -13,039 -8,652 79,862 80,289
Retain earing -644,310 -651,395 -664,434 -673,086 -593,224 -512,934
Bonggo Buffet Cake

94

Sale 414,557 312,032 276,371 133,728 138,186 200,592
Pound 48 40 32 16 16 24
Flour cake 508 423 339 169 169 254
Egg 720 600 480 240 240 360
Baking powder 1,248 1,040 832 416 416 624
Whole Milk 491 409 327 164 164 245
Fresh butter 662 552 442 221 221 331
Gross profit 409,468 307,791 272,978 132,032 136,489 198,047
Overhead:
Utility expense 4,122 4,122 4,122 4,122 4,122 4,122
Depreciation 12,639 12,639 12,639 12,639 12,639 12,639
Reantal expense 70,000 70,000 70,000 70,000 70,000 70,000
Total Overhead 86,761 86,761 86,761 86,761 86,761 86,761
Direct labor Cost:
Chef 25,000 25,000 25,000 25,000 25,000 25,000
Assistant 15,000 15,000 15,000 15,000 15,000 15,000
Employee 30,000 30,000 30,000 30,000 30,000 30,000
Cashier 8,000 8,000 8,000 8,000 8,000 8,000
Manager 15,000 15,000 15,000 15,000 15,000 15,000
Earning before interest and tax 220,107 120,230 89,018 -51,929 -49,272 10,487
Tax 66,032 36,069 0 0 0 0
Interest 15,098 14,663 14,223 13,778 13,330 12,877
Net income 138,977 69,499 74,795 -65,708 -62,601 -2,390
Retain earing -373,958 -304,459 -229,664 -295,372 -357,973 -360,363
Bonggo Buffet Cake

95

Sale 276,371 276,371 267,456 276,371 401,184 401,184
Pound 32 32 32 32 48 48
Flour cake 339 339 339 339 508 508
Egg 480 480 480 480 720 720
Baking powder 832 832 832 832 1,248 1,248
Whole Milk 327 327 327 327 491 491
Fresh butter 442 442 442 442 662 662
Gross profit 272,978 272,978 264,063 272,978 396,095 396,095
Overhead:
Utility expense 4,122 4,122 4,122 4,122 4,122 4,122
Depreciation 12,639 12,639 12,639 12,639 12,639 12,639
Reantal expense 70,000 70,000 70,000 70,000 70,000 70,000
Total Overhead 86,761 86,761 86,761 86,761 86,761 86,761
Direct labor Cost:
Chef 25,000 25,000 25,000 25,000 25,000 25,000
Assistant 15,000 15,000 15,000 15,000 15,000 15,000
Employee 30,000 30,000 30,000 30,000 30,000 30,000
Cashier 8,000 8,000 8,000 8,000 8,000 8,000
Manager 15,000 15,000 15,000 15,000 15,000 15,000
Tax 0 0 0 0 61,480 61,480
Interest 12,419 11,956 11,490 11,018 10,542 10,061
Net income 72,999 73,461 65,013 70,800 132,912 133,393
Retain earing -287,364 -213,903 -148,890 -78,090 54,822 188,215
Bonggo Buffet Cake

96

Sale 663,291 499,251 442,194 213,965 221,097 320,947
Pound 67 56 45 22 22 34
Flour cake 711 592 474 237 237 355
Confectioners' sugar 1,206 1,005 804 402 402 603
Egg 1,008 840 672 336 336 504
Baking powder 1,747 1,456 1,165 582 582 874
Whole Milk 687 572 458 229 229 343
Fresh butter 927 773 618 309 309 464
Gross profit 656,166 493,314 437,444 211,590 218,722 317,385
Overhead:
Utility expense 4,122 4,122 4,122 4,122 4,122 4,122
Depreciation 12,639 12,639 12,639 12,639 12,639 12,639
Reantal expense 70,000 70,000 70,000 70,000 70,000 70,000
Total Overhead 86,761 86,761 86,761 86,761 86,761 86,761
Direct labor Cost:
Chef 25,000 25,000 25,000 25,000 25,000 25,000
Assistant 15,000 15,000 15,000 15,000 15,000 15,000
Employee 30,000 30,000 30,000 30,000 30,000 30,000
Cashier 8,000 8,000 8,000 8,000 8,000 8,000
Manager 15,000 15,000 15,000 15,000 15,000 15,000
Tax 139,142 91,006 75,685 0 0 38,227
Interest 9,575 9,084 8,588 8,088 7,582 7,071
Net income 315,089 203,263 168,010 18,342 23,579 82,126
Retain earing 503,304 706,568 874,578 892,919 916,499 998,624
Bonggo Buffet Cake

97

Sale 442,194 442,194 427,930 442,194 641,894 641,894
Pound 45 45 45 45 67 67
Flour cake 474 474 474 474 711 711
Confectioners' sugar 804 804 804 804 1,206 1,206
Egg 672 672 672 672 1,008 1,008
Baking powder 1,165 1,165 1,165 1,165 1,747 1,747
Whole Milk 458 458 458 458 687 687
Fresh butter 618 618 618 618 927 927
Gross profit 437,444 437,444 423,180 437,444 634,770 634,770
Overhead:
Utility expense 4,122 4,122 4,122 4,122 4,122 4,122
Depreciation 12,639 12,639 12,639 12,639 12,639 12,639
Reantal expense 70,000 70,000 70,000 70,000 70,000 70,000
Total Overhead 86,761 86,761 86,761 86,761 86,761 86,761
Direct labor Cost:
Chef 25,000 25,000 25,000 25,000 25,000 25,000
Assistant 15,000 15,000 15,000 15,000 15,000 15,000
Employee 30,000 30,000 30,000 30,000 30,000 30,000
Cashier 8,000 8,000 8,000 8,000 8,000 8,000
Manager 15,000 15,000 15,000 15,000 15,000 15,000
Tax 74,245 74,245 69,966 72,805 132,003 132,003
Interest 6,555 6,034 5,508 4,977 4,440 3,898
Net income 166,683 167,204 157,745 164,901 303,566 304,108
Retain earing 1,165,307 1,332,511 1,490,256 1,655,157 1,958,723 2,262,831
Bonggo Buffet Cake

98
Figure: Percentage change in return on investment
Bonggo buffet cake measure the percentage of return on funds invested in the
business in short, this ratio tells the Fill-Fresh has effort put into the business has been
worthwhile with investor. That can see the opportunity of Bonggo buffet cake that are
increase double continually
Bonggo buffet cakes have the budget by loan from the investment. The overall
of 3 financial statement which are income statement, cash flow statement, and the
balance sheet show the number that quite good that represent higher in net income, the
good liquidity that represented in the cash flow statement, and the strong financial in the
balance sheet . That can be concluding that there is feasibility in the financial of Bonggo
buffet cake.
Bonggo Buffet Cake

99
Figure: Rate change in debt
Bonggo buffet cake measure gives an idea to the leverage of the company along
with the potential risks the company faces in terms of its debt-load that can see the
opportunity of Bonggo buffet cake that are be fall in year 3
Bonggo Buffet Cake

100
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Bonggo Buffet Cake

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Project Feasibility Study and Evaluation b

Miss Thitirot Soisuwan