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Executive Summary
Healthy bakery house is a new shop bakery located around walking street Chiang Rai.
Primarily our shop we offer bakery made from fruits and vegetables such as strawberry, passion
fruits, mangosteen, carrot, and etc. Because of bakery from fruits and vegetables are low fat and low
calories. We concern about the customer for respond the customer needs and promote to Thai
Healthy. Our shop have orange cake, green tea cake, mushroom cake, sesame cake, pan dan cake,
carrot cake, passion fruit cake, corn cake, toddy cake, mangosteen cake, kiwi cake, almonds
cookies, pumpkin seeds cookies, cashews nut cookies, cereal cookies, confect cookies, sesame
cookies, kiwi smoothy, carrot juice, beetroot juice, macropodum juice, passion fruits smoothy, apple
juice and tomato juice. We offer an overall package with all an essential product for the lovely
healthy client.
This business plan will highlight that to serve bakery and we will provide good health of
bakery for the people who love bakery and provide the credibility by select the best source of
ingredient and products that highest standard quality of integrity.
Our target client includes high purchasing power like the politicians, professors,
businessmen who have to need for products with special characteristics, taste and appearance of a
unique product, raw materials used in production and quality standards. They know what they want
and value good products and services for appropriate expenses.
Our long term aim is to expand the line of bakery we offer to match up with the changes in
the industry.

Table of Content
Page
Chapter 1Introduction

Background and signification of the project

Project objective

Benefit of project

Activities and Time frame of study

Chapter 2 Industry Profile

Nature of Industry

Situation of Industry

Product and service

Products

Service

Vision

Mission

Strategies of the companies

Corporate level strategies

Business level strategy

Functional level strategy

Chapter 3 Market feasibility study

3.1 Marketing Analysis

General Environment Analysis

Competition Analysis

3.2 STP analysis

Segmentation

Target market

Positioning

Marketing mix strategy

1) Product
2) Price
3) Place

13

24

4) Promotion

Sales Forecast/Profit Estimation

-

Year 1 - 5

Chapter 4 Investment cost

Product and operations analysis

Product Characteristics

Location

Facility layout

Equipment and tools

Cost of Investment

Investment cost

Chapter 5 Operations cost

Cost of goods sold

Cost of labor (per month)

Chapter 6 Administration Cost

36

73

76

Administration Cost

Chapter 7 Financing

Profit and loss statement

State of cash flow

Balance Sheet

Payback period

Chapter 8 Risk Analysis

Risk management analysis

Financial Risk

Chapter 9 Summary
107
Reference

82

99

Chapter 1Introduction

History of Bakery
Look at bread: it is the history of the humanity which you contemplate. Bread is the very
base of our food since millennia; it is the privileged witness of the history of mankind and of its
civilization. As a spiritual symbol, it has accompanied religious festivals and rites. With the whims
of nature and military campaigns, the bread has been token of opulence or misery, of constraint or
freedom. Lack of bread caused famine in the Middle-Ages, protests because of the bread price at the
dawn of the French revolution, bread rationing during World War II, the success of white bread in
the post-war period and until recently the rediscovery of tasty whole grain bread, made with
sourdough. Two important events happened "rather recently". The first one was the manufacture of
the microscope by Antony van Leeuwenhoek (1632-1723). Leeuwenhoek is known to have made
over 500 "microscopes," of which fewer than ten have survived to the present day. In basic design,
probably all of Leeuwenhoek's instruments certainly all the ones that are known - were simply
powerful magnifying glasses, not compound
microscopes of the type used today. Yeast is a
rather recent invention. A major breakthrough was
made thanks to the work of Louis Pasteur. He
demonstrated that the fermentation process is
caused by the growth of microorganisms, and that
the growth of microorganisms in nutrient broths is
not due to spontaneous generation. Without the
work of Louis Pasteur and the discoveries he made, we would not be able to understand and to
make sourdough. And last but not least, in the 50's, a real scientific breakthrough, the important
discovery of the structure of DNA by James Watson and Francis Crick. The very knowledge of it
will be the basis for further research and developments into the production of taste specific
sourdoughs. A new microbiological era will be born.
The history of the bread starts in 8000 BC with the premises of agriculture. The activity and
art of baking bread will develop from the Prehistory to Antiquity together with the growth of
Mediterranean civilizations (Egypt, Greece and Rome) .Ten thousand years before Christ: man does
not cook his food. He lives from hunting and collecting grains and seeds which grow in a wild
state.It is difficult exactly to date the appearance of fermented foods. It is probable that at the time
of "porridge consumption", man could very gradually manage (after a period of rejection, even of
fear) to control the phenomena of fermentation. The appearance of fermented cereal drinks (millet,

barley) around 4800 BC, ancestors of beer, would precede that of raised bread. From the Fertile
Crescent, agriculture i.e. the growing and farming of cereals, started to extend towards other areas
of the world, mainly in Europe and India.
The Sumerians, rulers of Mesopotamia from 2900 until 1800 BC, invented the plough. As a
result there was an agricultural boom. Staple food was barley and wheat, but there are no elements
attesting the production and consumption of fermented bread. However the Sumerians controlled
the manufacture of beer and thus knew what fermentation was. Taking into account the difficulty
and painstaking task of manual grinding and the imperfection of the first sieves, pure white flour
was used to make the pastries which were offered to
the many divinities. The ritual cakes held an important
place in the religious ceremonies. One can thus say
that patisserie came before bread In Egypt cereals
governed the economy of the country. Common people
consumed barley and for the elite, bakery products
were undoubtedly made from wheat. The presence of
baker at the court of the Pharaoh is attested towards
2700 BC. Although the nuance between bread and
pastry is not obvious, Egyptologists estimate that there were about fifteen varieties of breads
towards 2700 BC and forty towards 1500 BC. The techniques of grinding barley or wheat were not
sophisticated, so much so that the Egyptians, considered big bread-eaters, had shabby teeth because
of the presence of fine stone grit in the flour. Various techniques of manufacture of the bread
followed one another. Rather liquid pastes were cooked in terra cotta moulds, other pastes were
kneaded with the feet.
Discoveries in tombs have shown that sourdough has been used in rye breads north of the Alps
since the end of the Bronze Age (800 BC). It is estimated that in the first century BC sourdough
bread was generally known throughout the world.
The Greeks were not big consumers of raised bread, they ate various cereals and in particular a kind
of crepe made from refined barley flour. Due to commercial contacts with Egypt towards 800 BC,
the Greeks will discover bread. Towards 600 BC leavened bread was regarded as a delicacy and was
reserved to the Egyptian ambassadors only. The invention of the mill (found in the town of
Olynthus in Greece) with a rotating motion (actuated by slaves) will constitute a net progress.
Initially this mill was used to crush olives but there is no doubt that this new machine replaced in no

times the more primitive mortars and grinding stones.

In Greece around 500 BC bread is sold on the markets of Athens and Sparta. The quantities of
fermented bread are rather small because leavened bread was only eaten on religious festivities. But
the Greeks were the first to invent "powdered sourdough". They made a kind of sourdough using
millet and bran which was mixed with the most of crushed grapes.
The Romans, traditionally consuming cereal porridges, discover the taste of bread. The noble
Romans will bring Greek and Lydian bakers to Rome to work in their villa to make various breads
for them. Cato speaks about kneading like innovation. It is perhaps only at that time that someone
took particular care to kneading. Seeing that strong people were needed in order to obtain well
developed dough, men started to replace the women in the manufacture of the bread. Invention of
the mill with animal haulage. These rotary horse-gear mills will allow to obtain much lager
quantities of flour.
The Romans will promote the cultivation of wheat, the grain does not require anymore being grilled
or crushing before milling and because of that the flour contains more gluten. Towards 100 AD, the
wheat will be cultivated throughout the Roman Empire on a large scale.
we can assert that in the Middle Ages it was anything but general. "Yeast" was reserved for pastry,
and it was only at the end of the sixteenth century that bakers used it for bread.
Bread made with barley, oats, or millet was always ranked as coarse food, to which the poor only
had recourse in years of want. Barley bread was used as a kind of punishment. Monks who had
committed any serious offence against discipline were condemned to live on it for a certain period.
Rye bread was held of very little value, and it was very generally used among the country people.
Black wheat, or buck wheat, which was introduced into Europe by the Moors and Saracens when
they conquered Spain, quickly spread to northern Europe which helped to ease the problems caused
by famine.
After grace, the procession of servants bearing food began. First came the pantler with the bread
and butter, followed by the butler and his assistants with the wine and beer. One of the most vital
features of medieval feasts were trenchers, plates cut from stale loaves of bread and which were
used to hold food, salt, and even candles during the feast. Every diner ate off one, and there were
even servants whose specific task during mealtime was the carving and presentation of trenchers,

the finest and most delicate given to the king or ranking nobility. Used trenchers, full of sauces and
covered in bits of food, were given to the dogs or presented to the poor, who waited hungrily
outside, as alms.
After its importance as food, the most useful role bread played at table was as a plate, or
trencher. A trencher could be made of many different materials, earthenware, wood, or metal, but
well into the sixteenth century it was often made of bread. The word is derived from the French
verb trenchier or trancher, to cut, and the plate was made freshly for each meal by cutting off a slice
from the loaf. It soaked up gravy, and could be eaten by the diner, tossed to a favourite dog, or
tidied away with all the other remains and given to the poor. A clean trencher was prepared once or
twice during an elaborate meal as the table was swept clean between each course.
Any man who ate his own trencher must have been particularly hungry, as the bread used
was rather coarse and stale, to make it solid enough for the purpose. The flour was unbolted and the
loaf itself several days old: "trencher bred iii dayes (old) is convenyent and agreeable." The
Goodman of Paris adds the information that a trencher should be "half a foot wide and four inches
high". In texture it was close and firm enough to be used sometimes as a candle holder.
An ordinary diner made his own trencher after he sat down at the table, by cutting off a slice
from the nearest loaf, but the most important people present expected to be served. The bread bore
silent witness to their status. One manual suggests three trenchers for the master of the household,
two for his son, and one for the least distinguished at the table.
There was no progress for about 1500 years but in the 17th and 18thcentury, things began to
change. Two important discoveries and people lie at the basis of these changes:
Another two people played an important role in the development in the art of baking.
Paul Jacques Malouin: a doctor who was fascinated by the art of bread making (27/06/1701
03/01/1778). He made an extensive essay about bread making.
Antoine Augustin Parmentier: founder of the first bread school in France (12/08/1737
13/12/1813). He left us a detailed description of the sourdough process.
Due to the industrialisation of yeast, also the industrialisation of bread became possible. Industrial
bakers, particularly in the Netherlands, United Kingdom and the United States were always on the
look out for quicker and cheaper production methods. Kneading times, proofing times and baking
times were reduced to the absolute minimum. At the same time it became more and more difficult to

find qualified personnel. As result the bread lacks body and flavour.

Bakery in Thailand since King Narai from the dough was new arrivals but it's unpopular
because the bakery was traditional and the ingredient was import, it too expensive. The equipment
are expensive so the bakery will be higher price when compared with the main cause. Therefore the
bakery the bakery is unpopular.
In the present time, bakery was developed and created more new things. The material is
modern and easy to find so that the bakery was not expensive, the bake was more popular and
always increase.
In ancient history, the first evidence of
baking occurred when humans took wild grass
grains, soaked them in water, and mixed
everything together, mashing it into a kind of
broth-like paste. The paste was cooked by
pouring it onto a flat, hot rock, resulting in a
bread-like substance. Later, this paste was
roasted on hot embers, which made breadmaking easier, as it could now be made anytime fire was created.
Baking flourished in the Roman Empire. In about 300 BC, the pastry cook became an occupation
for Romans (known as the pastillarium). This became a respected profession because pastries were
considered decadent, and Romans loved festivity and celebration. Thus, pastries were often cooked
especially for large banquets, and any pastry cook who could invent new types of tasty treats was
highly prized. Around 1 AD, there were more than three hundred pastry chefs in Rome, and Cato
wrote about how they created all sorts of diverse foods, and flourished because of those foods. Cato
speaks of an enormous amount of breads; included amongst these are the libum (sacrificial cakes
made with flour), placenta (groats and cress), spira (our modern day flour pretzels), scibilata
(tortes), savaillum (sweet cake), and globus apherica (fritters). A great selection of these, with many
different variations, different ingredients, and varied patterns, were often found at banquets and
dining halls. The Romans baked bread in an oven with its own chimney, and had mills to grind
grain into flour.
Eventually, because of Rome, the art of baking became known throughout Europe, and eventually
spread to the eastern parts of Asia. Bakers often baked goods at home and then sold them in the
streets. This scene was so common that Rembrandt illustrated a work that depicted a pastry chef

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selling pancakes in the streets of Germany, with children clamoring for a sample. In London, pastry
chefs sold their goods from handcarts. This developed into a system of delivery of baked goods to
households, and demand increased greatly as a result. In Paris, the first open-air caf of baked
goods was developed, and baking became an established art throughout the entire world.
Bakery Healthy shop starting from the group of friends.It's a small business. The location at
Chiangrai walking street, open daily, sale to everyone and not expensive. After that we have the cost
for escalate and we have and idea that teenagers today like
to eat cake and bakery but they fear of fat, we have and
idea to make healthy bakery to response the customer
needs and more understand in customer. According to
www.cots.go.th;Chiangrai now have about 1,198,218
people and atmosphere in Chiangrai was pure and very
natural. Chiangrai today grow up very fast and have a lot
of tourism to travel, So we choose Chiangrai walking street to build up our shop. We create cake
low fat and low calories by use the fruits and vegetables to be an ingredient such as strawberry,
passion fruit, kiwi, mangosteen, pumpkin, carrot and etc. And we alway search more information
from the Internet, or magazine to develop our bakery.

Objectives
-To know more about the right way to do the good project.
-To build a network of franchise.
-To the leader of new healthy bakery business
- Promote to the people have good health
- To know more management systems that necessary to concern when doing the business
-To analyze some factors that can abstract the business in the real life
-To study the trend of bakery business growth.
-To study the trend of profit /return on investment for getting highly and rapidly profit.
-To study bakery competitors stores or distribute channels at the area.

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Benefits
-We will get more knowledge about doing the project and apply it to the real life.
-we will learn how to prepare business plans, corporate strategy, strategic plans
and marketing plans, production plans and plans for organization and management.
- To guide, or as a tool and an important principle in the formulation and preparation
implementation plan of bakery shop.
- Get to know about the several of customer behavior and customer need in Chiang Rai
-Know about the competition and other bakery industry in Chiang Rai.
-Know about how to connect with other business that relate in bakery business.
-Get to know technology and transportation how their can use and management to doing business.
-Get to information to guide open the healthy bakery shop

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Activities/Time Frame

Time Frame
November
Project
Explore market need
Set up strategic plan
Define the business
opportunities
Develop business plan
Plan for action
Identify needed and cost of
resources
Set standard quality of service
Develop standard of service
Design concept of promoting
Organize advertising
Lanuch business

December

January

week

week

week

week

week

week

week

week

week

week

week

week

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Chapter 2Industry Profile

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Nature of Industry
Bakery industry in India is the largest of the food industries with an annual turnover of about
Rs. 3000 crores. India is the second largest producer of biscuits after USA. The biscuit industry in
India comprises of organized and un-organised sectors. Bread and Biscuits form the major baked
foods accounting for over 80% of total bakery products produced in the country. The quantities of
bread and biscuits produced are more or less the same. However, value of biscuits is more than
bread. The industry has traditionally been and
largely continues to be in the unorganized sector
contributing over 70% of the total production. Bakery
products o n c e considered as sick mans diet, now
become an essential food items of the vast majority of
population. Though bakery industry in India has been in
existence since long, real fillip came only in the later part
of 20th century. The contributing factors were
urbanization, resulting in increased demand for ready to eat products at reasonable costs etc.

The bakery industry usually refers to the grain-based food industry. Grain-based foods may
include breads, cakes, pies, pastries, baked pet treats, and similar foods. Along with bakeries,
the industry consists of the equipment, supplies, and delivery drivers used to support the in dustry.
Bakeries are the main component of the bakery industry, and produce the actual goods. Bakery sales
may be retail, wholesale, or a combination of both. The bakery may produce goods for humans or
pets. It may sell its products locally, distribute them regionally or nationally, or export them to other
countries. A retail bakery usually sells its goods directly to the consumer. Many retail bakeries have
physical stores, but some have online outlets. Wholesale bakeries supply organizations such as
restaurants, grocery stores, schools, and company cafeterias. They may also supply retail
bakery stores. Along with the bakeries, the bakery industry includes vendors for ingredients,
equipment, and supplies. Ingredients include flour, butter, eggs, and other food items needed to
produce

baked

goods.

Equipment

includes

industrial

ovens,

scales,

mixers,

and

refrigerators. Bakery supplies are items such as food-grade packaging, pans, and utensils.

Another component of the bakery industry consists of delivery drivers. The drivers may
work for either wholesale or retail bakeries. Along with delivering products, they may also be
tasked with stocking shelves, tracking inventory, and recommending products. In many nations and

15

regions,

the bakery industry is

highly

regulated.

Bakeries usually need to obtain permits, and may be

subject to inspection. The bakery may need to keep
careful track of its ingredients in the case of recalls.
A bakery will likely need to comply with labeling laws
to ensure the product is represented fairly. Labeling
regulations may change, so the bakery should be aware
of potential updates. The labeling laws vary by nation,
so bakeries that export their products need to ensure their labels comply. Worker safety is also
important for this industry. Workers may be subject to injuries ranging from burns to repetitive
stress injuries. Nations may regulate worker safety standards. People seeking careers as bakers may
attend technical schools or colleges to obtain the necessary skills. High end bakeries, especially
those selling pastries and cakes, may prefer to hire those whove attended a school that specializes
in those goods. Smaller bakeries may be more willing to hire employees without formal training.
Small, home-based businesses may be subject to less rigorous requirements that larger businesses.
Each region, however, may have unique requirements. Regulations may also vary based on whether
the bakery products are for human or animal consumption.

For the traveler to travel at Chiangrai province about 1,500,000 persons that we know now
Chiangrai province have many traveler in the north. In Chiangrai have many bakery shop such as
Coffee Love, Chiwit Thamma Da Coffee House, Wawee coffee, Doi chang coffee, and By Hard that
sell the coffee and bakery for each customer to much or less depend on the factor of taste and
personal favorite . Wawee coffee have the located near Chiangrai walking street so, to close with
Healthy Bakery House most of product are many coffee but most customer said Not good taste
many customer chosen Doi chang coffee more than Wawee coffee. Chiwit Thamma Da Coffee
House is a new bakery shop and have pretty famous , have a good atmospheres that take in the
garden near by Kok River so have many customer to take
there but the cost of product mostly expensive. Parabola
coffee have interested with the good atmospheres and near
by with the main street so, the customer is easy to go .
Decorating is modern style that is the customer like it . All
of this is not the healthy food for the customer same Healthy
Bakery House that make the customer is not fat . It have
many product such as cake, cookie and smoothies to make from vegetables and fruits. Healthy
Bakery House to take the less whip cream and some ingredient for the customer health.

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Product Life Cycle

Introduction - We have started selling Bakery. To allow customers to try a new cake. And alter eat
and style of cake to keep the festivals. Customers interested in our products even more.
Growth - After opening and a constant. To improve production from the Bakery come up to meet
the demands that will be sold in the target set. And presents a model of the new Bakery. Including
the promotion of design that will allow customers to pay us more.
Maturity - We will have reduced the price of each week. The sampling of the lower prices and
improved product. The new promotion. In order to allow customers to try new flavors, the shop has
a special idea of the range. Make a word of mouth.
Decline - We will consider a product that is not very profitable. And modify the product. In order to
reduce the manufacturing cost of goods sold is not. Which has a lot of risk.

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Situation
Healthy Bakery Shop is located in walking street Chiangrai,that have a lot of tourism;Thai
and Foreigner more increase in travel. Therefore
can always get a lot of customer.Our shop
decorate by Modern vintage style, that is new
style and have not done before, so that is
attractive for irregular customer.Furthermore our
shop is healthy shop and new style. Towards,
nearby not have any shop that concern about
healthy or use fresh fruit to the ingredient of
bakery. Although some shop have low fat bakery
but it not low fat bakery truly and also have cheese, butter, sugar or some fats ingredient to add into
bakery. Our shop use material from fruits to instead of sweetly that focus on healthy truly.
Nowadays, Bakery of business are expense and grow up fast. Our shop is the one choice and
the best choice for the one who focus on healthy that is response for the customer needs.

Product/Service

At shop have cake ,cookies and fruits &vegetables smoothies for healthy people . It's a new
channel for people who love to eat healthy, but you want to eat cake and cookies. Each product have
many things about Orange, Pandan, Pour mushroom ,carrot, sesame, corn, Malt, Barley, Holding
grain, Holding Centre, Passion fruit, Noni and beetroot . Our product will focus fruits and
vegetables useful to the bodies. Our shop has a many menu when you select it.
For the service , at shop has to serve with customer as follow ;
-

At shop has many menu about cake , cookies and fruits& vegetables smoothies.

When the customer have any problem staff can help for you.

Have wi-fi internet at shop.

Our shop have delivery service at home.

At shop has a new menu for healthy people.

The customer can sit and eat at long times.

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Orange Cake

Mushroom Cake

Green Tea Cake

Pandan Cake

Sesame Cake

Passion Fruit Cake

Carrot Cake

Mangosteen Cake

Toddy Cake

Kiwi Cake

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Cookies Almond

Pumpkin seeds
Cookies

Cereal Cookies

Cashews nut Cookies

Confect Cookies

Sesame Cookies

Kiwi
Smoothy

Carrot Juice

Beetroot
Juice

Macropodu
m Juice

Passion
Fruit
Smoothy

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Apple Juice

Tomato Juice

Vision

We will be first choices for customers when they need to eat healthy bakery and we will be
the center of the customer who like healthy. We will grow along with the increasing growth of
healthy bakery shop and have strong base for extend to open the franchise in the future. We want to
be the leader to eat of healthy bakery in Chiang Rai by launch completely such different style
bakery, the knowledge and product about variety ingredient to make healthy for customer.

Mission

Bakery healthy shop mission is build response to customer or people who like or love
healthy to eat bakery and every bakery which their can find at here. We will be shop that to serve
bakery and we will provide good health of bakery for the people who love bakery and provide the
credibility by select the best source of ingredient and products that highest standard quality of
integrity. We will serve service to every class equally. We will serve service and detail to select the
good bag. We have a good service, quality, standard and many of bakery that customer want that
more than the competitors. We will develop and improve along with customer need and want.
Development and distribution of fresh quality of bakery and health benefits for consumers in
this area .We will be provide service food and drink that have more nutrition relate customer want
to good health.

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Strategy

At healthy bakery house is new choice for healthy people. The variety of product is service
focus on health for need to create image for customer confidence. Our shop ask to customer need
always and changed menu give the customer for variety is not monotonous. Using strategies by
develop of product about present difference other product. The combination of strategies focus on
quality and respond to the customer need for the customer satisfy. For achieve the goal our shop
used 7 p about price, place ,promotion, people, process and physical evidence and used advertising
of website , brochure and billboard to attract the customer and promote marketing.

Corporate Level
Bakery healthy shop focused on only a single business. Bakery healthy shop, which offers
bakery and drink health including the selection of raw materials secured. Because to do Bakery
healthy shop must to have the knowledge and expertise about real nutrition that directly related to
the health of our customers. If the shop can offer pattern to direct customer under real specific
expertise. To make confidence and satisfaction to customers who use our services and customer
satisfaction is taken the long-term competitive advantage; it also builds confidence for the vendor.

Business Level

Marketing strategy is essential and must be use is the location in appreciate. Creating a
unique point of sales of the product that is different from competitors both in terms of goods and
services, including the selection of raw materials from real source, change of seasons and use fresh
materials to make products that can add value and satisfaction to consumers. To create competitive
advantage that to be increase violence. The first time of the new bakery healthy business that will
focus on investment in several PR for target group to know about the customers and receive news of
the acquisition products and services. The service is also provided knowledge about the benefits of
health care and promotion to encourage consumers to use the service. There is also a focus on
strategies to build relationships with customers to ensure customer loyalty. Bakery healthy shop
seen as an effective strategy for long-term moreover maintaining customers base and also adds new
customer base by tell from customers base as well. In addition, the Bakery healthy shop was
planned in the study of consumer behavior and focus on developing products and services to
response changing market conditions at that time.

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Functional Level
Marketing strategies.

Product strategy

We will focus on designing products that are unique interest

for consumers.

Pricing strategy.

Analysis about production cost structure of the business.

Estimates cost and selling prices of competitors.
Using the pricing margin increased production costs.
Available via direct sales through the shop.

Distribution
strategy.

Promotional

Advertising via Local print media , brochures, word of moutth

strategies.

etc.
Set special package for sell the products and discounted prices.

Production strategies.
production Find of raw material quality and reasonable cost by

Control
costs.

contacting many supplier.

Determine the number of employees to appropriate size
of business.

The

value

inventories.

of Our shop use (First in-First out Method: FIFO).

23

Financial strategy.

Systematization

Key systems include cash management system,

Debtors and creditors control, Inventory control system,
System fixed assets. Procurement system and sales etc.
Provide personnel with specialized knowledge.
Establish a system of assessment and internal control
compliance.

Source of working

Use trade credit (Trade Credit).

capital.

Loans from financial institutions.

Strategic management.
Improve the internal management
system by the administration and
assign responsibilities by division. The report
to the owner, the owner will be responsible
for coordinating the various parts and the
final decision.

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Chapter 3 Market Feasibility Study

25

Marketing Analysis

The Political
The government have the benefit to our business because the government will guarantee our raw
material prices. And if our shop do not have earning to 150,000 do not to pay income tax. And can
borrow money outside the system.

Economics
Economic we must take all of the economic both of domestically and internationally and all of the
economic such as petroleum ,the rate of the petroleum, transportation cost , the raw material to used
in product or the machine such Bread machine, tax, Wage labor , investment. As the Chaing rai is a
tourist destination it make the many visitors come to travel. As a result, have visitors come to our
stores. And we are a new option to customers who are tourists who come to Chiang Rai.

Technology
Nowadays technology are very important for every life, in both of the Internet to promote the shop
or the machine to used in the product are depend on the technology are the same. so, we should
pace with technology. Because technology makes our business more broadly. People from all over
the world can see of us through the internet network. Made our shop have much more business
ways.

Customer
Customer is the most important for every business, if the business opened and not have a customer
the business will be bankrupt. What should we do to the customer stay with us for so long care the
customer in everything, what is the customer need, customer satisfaction, friendly with the
customer, friendship as well.A service that is our job If we want to know about the response by
customers to our stores. We can ask our customers. Customers will also have feedback. Be of
interest to our store it and to help us know the advantages and disadvantages to be improve it better.

26

Competitor
Competition is the other one that every business have, whether it is a small business or large
business. So, we must make the point of outstanding to attract the customer. Competitors is a key
factor in our business is developing a competitor to keep us motivated and driven to produce goods
and services. Make the our produce have quality and will compete with other shop.

Competition Analysis

1. Parabola
Parabola coffee @ Mae Chan, Chiang Rai
In this shop have many coffee cake, and they both Thai
and Western cuisine .Style shop with casual
chic,modern, stylish light suitable mountain.
Location: National Highway No. 1 from
Chiang Rai to Mae Sai. Deflated before the army
checkpoint stop. To drive out of town and so on it for
about 10-15 minutes from the Mae Fah Luang
University. Mae Fah Luang University will do all to the left.
Open: Tuesday - Sunday 8:30 to 19:00 am

2.Banoffee Coffee

Banoffee coffee located at Chit-Chat

dormitory near Mae Fah Luang University
Open 10.00am-11.00 pm
In this shop have many menu.
Advantage : Menu in this shop its delicious but some
menu of this shop have high price such as crme caramel
frappe, crme strawberry frappe,Banoffee cake, White
chocolate cake,chocolate cake,etc.Price of product in this shop

27

between 30-80 baht

Disadvantage: Some menu have high price .

3. I Use Cafe

I use cafe located near Mae Fah Luang

University. I use caf open 9.00am-10.00 pm. In this
shop have many menu.
Advantage: Menu in this shop its delicious
such as Spaghetti, smoothies strawberry, chocolate
cake, brownie cake, etc. Price in this shop between
25-250baht
Disadvantage: Some menu has high price .Inside shop has
good atmosphere.
There are areas for relax and have facilities.

4. Lotus Bakery House

Open at 8:00a.m.-22:00p.m.,The location is in front of Wang Come Hotel Muang Chiangrai.

Open over 20 years. Made to order cake, have bakery, coffee, ice-cream and delivery service. The
price was very cheap such as cake custard about 12 Bath, milky Roll about 10 Bath. But the
location is very traffic jam and it not beautiful and atmosphere is not attracts for come in.

28

5. Coffee Love

The location is 996 Satanphayabaan road, Chiang Rai. Central Chiang Rai between Chiang
Rai Prachanukor Hospital and Pera Clinic. Can contacts 081-9983322. It have cold coffee, hot
coffee, Blueberry cheesecake, brownie and lemon cake for recommend. The atmosphere is very
nature and bright color but disadvantage thing is difficult to find. Inside is air conditioner and
outside is natural. The owner was very friendly. It is not expensive around 100 Baht. It's very
delicious specially cacao and green tea.

6. By Heart

Open at 10:00a.m.-17.00p.m.Can contact at 089-4359434. The location is in Soi 3Wat Mai

Na Kai, like a Bakery in the forrest, it's natural and style. It has Bread, coffee, bakery and homestay. Recommended as fruity smoothies, coffee, BBQ chicken and Salad. The price is not expensive
but the location is not good, it's unwell-known and not attraction.

29

7. Thammada Bakery

The location is 179M.2 Rimkok chiangrai. The interior is the white house, England style.
Sale about coffee, cake, bakery and import drinking. It's very expensive but it is delicious. The most
of people come for breath the fresh air because it's very beautiful and natural

8. Doi Chang Coffee

Doi Chang coffee is the most popular and well known around,It is Arabica coffee and it's
high quality, fragrance, and smoothly. The style of Doi chang coffee in Chiang Rai is Lanna style
and decorate like feel in the garden and in just be natural.The coffee of Doi Chang is not to
expensive, around 80-100 Bath per cup. Moreover Doi Chang have another product such as cookies
from macadamia, macadamia, coffee soap. Some stage has a cuisine and desert to serving.

30

9. WaWee Coffee

Wawee coffee is coffee of Wawee mountain and come from Chiang Mai. In Chang Rai the
location is opposite of Sri Bun Rueng Temple. The style of wawee is murk and silent not attraction
and the price of wawee product is quite expensive such as the coffee is 100 up, crape cake about
140 Bath and cake is more than 80 Bath.

Competition Analysis (3C Analysis)

3C

Customer share
It's changed from Market share to focus on the Customer share. Aim to increase in the
market of the customer. To promote the variety of the production to attract the customer for the
long-term. Based on "Your Health is my job". So, that our shop will have a newly freshly cleanly
product. That can used product development to show of the product differentiation. To combination
the strategies in the functional level in Superior Quality and the Superior Customer Responsiveness.
That will lead to satisfaction of the customer.

Customization
Change from the store nearby for everybody in the same goal and focus on individual needs
are more specifics such the notification, the style of the product, style of the decoration, and
different presentation to the customer such as have an activities to the customer, promotion every

31

month to attraction more and more.

Customer relationship Management (CRM)

Focus on building relationships with customers. To emphasize the relationships with
customer, greeting smile, eye contact, friendly to the customer about the tastes or the customer
needed. Must be trained the employee about the job to get a potential, and opportunity to make a
higher profit and can get the customer will be with us for the long-time, with an emphasis on
making an activities. The focus is on the product and marketing channel for a high return.

STP Analysis
Segmentation
Focus on groups of tourists. And areas in the city of the province. Since these people
look more healthy. Thus was born the idea of a new bakery. To many health You can see all ages
and all seasons.

Segment

15%
25%

Quality
Fresh

Figure 1: Show a segment of Healthy bakery house

Atmosphere
10%

50%

Color of bakery

32

Target Market
Our shop name is Healthy Bakery House where is store that sells all kinds of cakes, cookies
and bakery snacks stuffed with healthy snack and healthy drinks like fruit juice. Our shop is located
in Chiang-Rai near the walking street and our shop has a unique identity, has its own style, So its
interesting to witness.
The groups of the tourists of all age, and who favorite bakery. Or buy a gift back home.

The target group

1.

The top customers are those with high purchasing power like the politicians, professors,

businessmen who have to need for products with special characteristics, taste and appearance of a
unique product, raw materials used in production and quality standards.

2.

The middle class customers who are looking to buy in the mid to high levels like students,

university student, Offices staff, Tourists both Thai and foreign, workers are demanding products
that are unique and elegant.
3.

The group-level clients who are looking to buy less and pay more attention to price than it

looks, but the quality is still important for housewife, market woman female street vendor
This is aimed at people who love and enjoy vegetables and fruit in the form of a cake.

Positioning
The bakery has been made to make people like my health. Make fresh every day to
clean. The use of raw materials and ingredients are sugar-free to a minimum to make out the
individual pieces. And decorate with vibrant colors of nature. Without using food color to the color
adjusted.

33

Marketing Mix Strategy

4P
RRODUCT

Nowadays most of people are maintain on healthy.Our shop will create bakery made from
fruits and vegetables such as strawberry, passion fruits, mangosteen, carrot, and etc. Because of
bakery from fruits and vegetables are low fat and low calories. We concern about the customer for
respond the customer needs and promote to Thai Healthy. Our shop have orange cake, green tea
cake, mushroom cake, sesame cake, pan dan cake, carrot cake, passion fruit cake, corn cake, toddy
cake, mangosteen cake, kiwi cake, almonds cookies, pumpkin seeds cookies, cashews nut cookies,
cereal cookies, confect cookies, sesame cookies, kiwi smoothy, carrot juice, beetroot juice,
macropodum juice, passion fruits smoothy, apple juice and tomato juice.

PRICE

Our shop focus on healthy bakery and high quality that the price was not to expensive,
separate into 3 kinds ; cake 69 Bath per piece, cookies 49 Bath per 1 package and smoothies 55
Bath per glass. That is proper for students and tourism can use our service because it not expensive.
PRICE

Cake
-

Mushroom Cake

49 Baht

Orange Cake

49 Baht

Green Tea Cake

49 Baht

Sesame Cake

49 Baht

Pandan Cake

49 Baht

Carrot Cake

49 Baht

Passion Fruit Cake

49 Baht

Toddy Cake

49 Baht

Mangosteen Cake

49 Baht

Kiwi Cake

49 Baht

34

Cookie
-

Cookie Almond

39 Baht

Pumpkin Seed Cookie

39 Baht

Cashews nut Cookie

39 Baht

Cereal Cookie

39 Baht

Confect Cookie

39 Baht

Sesame Cookie

39 Baht

Smoothies
-

Kiwi Smoothies

40 Baht

Carrot Juice

40 Baht

Beetroot Juice

40 Baht

Macropodum Juice

40 Baht

Passion Fruit Smoothies

40 Baht

Apple Juice

40 Baht

- Tomato Juice

40 Baht

PLACE

The location is in Chiangrai walking street, Pahonyothin Road. It's commercial building
nearby Sujit Clinic (Behind Suantung) appropriate for the business and build in the central of
Chiangrai which have a lot of people . Our shop decorated by modern vintage style, so that can
attract a lot of tourism.

PROMOTION
We have provide promotion for attract the customer that;
Reduce Every 15 days a month (Date 1, 15, 30)
Exchange stamps collection foe exchange product in the shop
stamps can get 1 piece)
Prorate Every 3 month have souvenir from our shop
Throw-in During the festival by 1 get 1 free
New years day (30 Dec. 2 Jan.) -You will get discount 10%
Christmas day (25 December) - You will get discount 5%

(10

35

Valentine day (14 February) -You will get discount 5% for couple
Father day (5 December) -You will get discount 5%
Mother day (12 August) -You will get discount 5%

jj

HEALTHY BAKERY HOUSE

Sales Projections - 5 Years Forecast
YEAR 1
January
Cake
Cat 1 Units
Sold
Sale Price per Unit

1860
69

February

1680
69

Cat 1 Total

128,340

Smooties
Cat 2 Units
Sold
Sale Price per Unit

1860
55

1680
55

Cat 2 Total

102,300

92,400

Pastry
Cat 3 Units
Sold
Sale Price per Unit

1860
49

1680
49

91,140

82,320

Cat 3 Total
TOTAL

321,780

115,920

290,640

March

1860
69

128,340

April

1800
69

124,200

1860
55

1800
55

102,300

99,000

1860
49

1800
49

91,140

88,200

321,780

311,400

May

1860
69

128,340

June

1800
69

124,200

1860
55

1800
55

102,300

99,000

1860
49

1800
49

91,140

88,200

321,780

311,400

July

1860
69

128,340

1860
55

102,300

1860
49

91,140

321,780

August

1860
69

128,340

September

1800
69

124,200

1860
55

1800
55

102,300

99,000

1860
49

1800
49

91,140

88,200

321,780

311,400

October

1860
69

128,340

November

1800
69

124,200

December

TOTAL

1860
69

21900

128,340

1,511,100

1860
55

1800
55

1800
55

21840

102,300

99,000

99,000

1,201,200

1860
49

1860
49

1860
49

21960

91,140

91,140

91,140

321,780

314,340

318,480

1,076,040
3,788,340

kk

YEAR 2
January

February

Cake
Cat 1 Units
Sold
Sale Price per Unit

Cat 1 Total

132,618

Smooties
Cat 2 Units
Sold
Sale Price per Unit

1922
55

1736
55

Cat 2 Total

105,710

95,480

Pastry
Cat 3 Units
Sold
Sale Price per Unit

1922
49

1736
49

94,178

85,064

Cat 3 Total
TOTAL

1922
69

332,506

1736
69

119,784

300,328

March

1860
69

128,340

1860
55

102,300

1860
49

91,140

321,780

April

1922
69

132,618

1922
55

105,710

1922
49

94,178

332,506

May

1922
69

132,618

1922
55

105,710

1922
49

94,178

332,506

June

1860
69

128,340

1860
55

102,300

1860
49

91,140

321,780

July

1922
69

132,618

1922
55

105,710

1922
49

94,178

332,506

August

1922
69

132,618

1922
55

105,710

1922
49

94,178

332,506

September

1860
69

128,340

1860
55

102,300

1860
49

91,140

321,780

October

1922
69

132,618

1922
55

105,710

1922
49

94,178

332,506

November

1860
69

128,340

1860
55

102,300

1860
49

91,140

321,780

December

TOTAL

1922
69

22630

132,618

1,561,470

1922
55

22630

105,710

1,244,650

1922
49

22630

94,178

332,506

1,108,870
3,914,990

ll

YEAR 3
January

February

Cake
Cat 1 Units
Sold
Sale Price per Unit

Cat 1 Total

136,896

Smooties
Cat 2 Units
Sold
Sale Price per Unit

1984
55

1792
55

1984
69

1792
69

123,648

March

1984
69

136,896

1984
55

1920
69

132,480

1920
55

1984
69

136,896

1984
55

1920
69

132,480

1920
55

1984
69

136,896

1984
55

1984
69

136,896

1984
55

1920
69

132,480

1920
55

1984
69

136,896

1984
55

1920
69

132,480

1920
55

TOTAL

1984
69

23360

136,896

1,611,840

1984
55

23360

109,120

1,284,800

1792
49

1984
49

1920
49

1984
49

1920
49

1984
49

1984
49

1920
49

1984
49

1920
49

1984
49

23360

Cat 3 Total

97,216

87,808

97,216

94,080

97,216

94,080

97,216

97,216

94,080

97,216

94,080

97,216

1,144,640

343,232

332,160

343,232

105,600

December

343,232

109,120

November

1984
49

332,160

105,600

October

343,232

109,120

September

98,560

332,160

109,120

August

343,232

105,600

July

109,120

310,016

109,120

June

Cat 2 Total

343,232

105,600

May

Pastry
Cat 3 Units
Sold
Sale Price per Unit
TOTAL

109,120

April

332,160

343,232

4,041,280

mm
YEAR 4
January

February

Cake
Cat 1 Units
Sold
Sale Price per Unit

Cat 1 Total

145,452

Smooties
Cat 2 Units
Sold
Sale Price per Unit

2108
55

1740
55

Cat 2 Total

115,940

95,700

Pastry
Cat 3 Units
Sold
Sale Price per Unit

2108
49

1740
49

103,292

85,260

364,684

301,020

Cat 3 Total
TOTAL

2108
69

1740
69

120,060

March

2108
69

145,452

2108
55

115,940

2040
69

140,760

2040
55

112,200

2040
49

103,292

99,960

364,684

352,920

2108
49

April

May

2108
69

145,452

2108
55

115,940

2040
69

140,760

2040
55

112,200

July

2108
69

145,452

2108
55

115,940

2040
49

103,292

99,960

103,292

364,684

352,920

364,684

2108
49

June

2108
49

August

2108
69

145,452

2108
55

115,940

2040
69

140,760

2040
55

112,200

2040
49

103,292

99,960

364,684

352,920

2108
49

September

October

2108
69

145,452

2108
55

115,940

2040
69

140,760

2040
55

112,200

December

TOTAL

2108
69

24656

145,452

1,701,264

2108
55

24656

115,940

1,356,080

2108
49

24656

2040
49

103,292

99,960

103,292

364,684

352,920

364,684

2108
49

November

1,208,144
4,265,488

nn

YEAR 5
January
Cake
Cat 1 Units
Sold
Sale Price per Unit

Cat 1 Total

149,730

Smooties
Cat 2 Units
Sold
Sale Price per Unit

Cat 2 Total

119,350

Pastry
Cat 3 Units
Sold

2170
69

2170
55

February

1960
69

135,240

1960
55

107,800

March

2170
69

149,730

2170
55

119,350

2100
69

144,900

2100
55

115,500

2170
69

149,730

2170
55

119,350

2100
69

144,900

2100
55

115,500

2170
69

149,730

2170
55

119,350

2170
69

149,730

2170
55

119,350

2100
69

144,900

2100
55

115,500

2170
69

149,730

2170
55

119,350

2100
69

144,900

2100
55

115,500

25550

149,730

1,762,950

2170
55

25550

119,350

1,405,250

2170
49

25550
1,251,950

106,330

102,900

106,330

102,900

106,330

106,330

102,900

106,330

102,900

106,330

375,410

339,080

375,410

363,300

375,410

363,300

375,410

375,410

363,300

375,410

363,300

375,410

TOTAL

TOTAL

2170
69

96,040

2100
49

December

2170
49

November

106,330

2100
49

October

Cat 3 Total

2170
49

September

1960
49

2170
49

August

2100
49

July

2170
49

2170
49

June

2100
49

May

Sale Price per Unit

2170
49

April

4,420,150

oo

1,800,000
1,600,000
1,400,000
1,200,000
Cake

1,000,000
800,000

Smooties

600,000

Pastry

400,000
200,000
Year 1

Year 2

Year 3

Year 4

Year 5

Figure 3.3: Show about Sale forecast all 5 years

42

Chapter 4
Technical Feasibility Study

43

Chapter 4: Technical Feasibility Study

Part 1 Pre-operating

1.The tax rate of label

20 Bath / 500 cm2

Scale 2.2 * 1.3 = 2.86 m2
1

m2

= 10,000 cm2

2.86 m2

10,000 * 2.86 = 28,600 cm2

Cost of label
500

cm2

28,600 cm2

= 20 Bath
= (20 * 28,600)/500 = 1,144 Bath/Year

2.WI-FI Cost
700 baht / month

4.1 Product and operations analysis

4.1.1 Product Characteristics
Our products can divide into 3 main types:
1. Cake examples : orange cake , green tea cake, mushroom cake, sesame cake.
2. Cookies examples : cookies Almond, Pumpkin seeds Cookies, Cashews nut Cookies.
3. Smoothies examples : kiwi Smoothies, Carrot Juice, Beetroot Juice.

44

Product of cake
Healthy Bakery House have product such as cake, cookies and smoothies. Everythings in
our shop made day to day and have a new and fresh product. In every process cook attend to do
for healthy customer. The products in our shop come from many fruits such as tomato, carrot,
orange, and kiwi.
For the products from cake :
Healthy Bakery House use healthy bakery to produce the products because it has health
benefit when you want to eat cake in our shop. Cake has many flavors such as orange cake,
green tea cake, mushroom cake, sesame cake and pandan cake. Everybody can eat in our shop
such as student, workers, and adults.

Figure 4.1.1 Orange Cake

Figure 4.1.2 Mushroom Cake

45

Figure 4.1.3 Sesame Cake

Figure 4.1.4 Pandan Cake

For the products from cookies:

Shop our selection of cookies in the cookie as a snack product that is compact and
portable. Our shop is a bakery for health so the cookies are the products we make to the health
of consumers as well. In particular, the cookies can attract students and also our products can
be a perfect gift for someone special in every occasion.

Figure 4.2.1 Cookies Almond

46

Figure 4.2.2 Pumpkin seeds Cookies

Figure 4.2.3 Cashews nut Cookies

Figure 4.2.4 Cereal Cookies

For the products from smoothies :

In our shop have many flavors such as kiwi, carrot, beetroot and passion fruit for healthy
people. The main ingredients with fruits and vegetables in the smoothies.

47

Figure 4.3.1 Kiwi Smoothies

Figure 4.3.2 Carrot Juice

Figure 4.3.3 Beetroot Juice

48

Figure 4.4.4 Passion Fruit Smoothies

49

Locations

Healthy bakery house located in the central of Chiang Rai. The area of building is about 1
acre. Our shop is near the walkstreet in Chiangrai , Isaradee caf, Dolly sweet , Doi chang coffee,
Wawee coffee and etc. Healthy bakery house is the most easiest to see and accessible. Our shop
also provided many car parks and table for customers. In addition our shop is modern vintage
decorate designed to attract the customer come to our shop.

50

Facility Layout

51

52

53

Layout of Healthy Bakery Shop

1. Entrance/Exit (Doorway)
2. Table
3. Chair
4. Kitchen (Beverage and Bakery)
5. Toilet
6. Cashier
7. Book Shelve
8. Television
9. Refrigerator

54

Investment Cost
Equipment

55

Equipment & Material

Price per
unit

Number unit

Total

-Oven

20,000

40,000

-Calculator/cashier machine

25,900

25,900

-Showcase cake

38,000

38,000

Part 1 Equipment

56

-Balloon whisk

260

780

-Rolling pins

800

1,600

1,700

3,400

300

600

1,400

1,400

-Non-stick baking

-Aluminum cake baking pans

-Tube set

57

-Plastic dough scraper

250

500

-Flame guard oven mitts

800

1,600

20

100

-Sieves

350

700

-Measuring spoon

40

80

-Pastry bags nozzle

58

-Measuring cup set

360

720

-Measuring cup

50

100

750

1,500

1,850

3,700

1,100

-Spatulas

-Dough cutter

-Compartment plate &tray rack

1,100

59

-Chopping board

300

300

-Refrigerator

15,800

15,800

-Shaker

4,500

9,000

-Freezer

8,000

16,000

Total

162,880

60

Part2 Table&Chair
-Chairs

1,950

9,800

-Sofa set

9,800

19,600

10,800

-Book shelf

Total

5,400

40,200

61

Part3 Furniture
-TV plasma

17,990

17,990

30,000

30,000

-Counter

16,000

16,000

-Air condition

11,700

- Stereo

11,700

62

-Fan

750

2,250

77,940
Total

Part4 Decorate
-Wall paper

-Lamp

-Chandelier

70 M*M

600

42,00

150

900

4,000

4,000

63

-Umbrella

200

800

-Tree

100

20

2,000

-Picture

150

10

5,500

155

850

-Fence

64

-Fountain

- Fluorescent lamp

- Light Chopsticks

Total

5,500

5,500

85

10

850

200

12

2,400

64,800

65

Part3 Depreciation
Equipment & Material

Total

Useful

Depreciation

Depreciation

life(year.)

per year

per month

Part 1: Equipment
-

Oven

40,000

8,000

666.66

Calculator

25,000

5,000

416.66

cashier
-

Showcase cake

38,000

7,600

633.33

Balloon Whisk

780

156

13

Rolling pin

1,600

320

26.66

Non-stick

3,400

680

56.66

600

120

10

1,400

280

23.33

500

100

8.33

800

160

13.33

100

20

1.66

baking

Aluminum cake
pan

Tube set

Plastic douge
scraper

Flame guard
oven mitts

Pastry
bagsmozzle

66
-

Sieres

700

140

11.6

Measuring

80

16

1.33

720

144

12

100

20

1.66

spoon
-

Measuring cup
set

Measuring cup

Spatulas

1,500

300

25

Dough Cutter

3,700

740

61.66

Pie Server

260

52

4.33

Compartment

1,100

220

18.33

1,600

320

26.66

15,800

3,160

263.33

9,000

1,800

150

16,000

3,200

266.67

32,548

2,712.19

Plate&Tray
Rack

Chopping Board

Refrigeration

Shaker

Freezer

Total

67

Part2 Table&Chair
-

Chairs

7,800

1,560

130

Sofa set

9,800

1,960

163.33

Book shelf

10,800

2,160

180

5,680

473.33

Total

Part3 Furniture

TV plasma

17,990

3,598

299.83

Stereo

30,000

6,000

500

Counter

16,000

3,200

266.66

Air condition

11,700

2,340

195

Fan

2,250

450

37.5

15,588

1,298.99

Total

Part4 Decorate

Wall paper

42,000

8,400

700

Lamp

900

180

15

68
-

Chandelier

4,000

800

66.67

Umbrella

800

160

13.33

Tree

2,000

400

33.33

Picture

5,500

1,100

91.66

Fence

850

170

14.16

Fountain

5,500

1,100

91.66

Fluorescent lamp

850

170

14.16

Light Chopsticks

2,400

480

40

12,960

1,079.97

Total

69

Depreciation

Depreciation Year 1
Amount

Depreciation

January

February

March

April

May

June

July

August

September

October

November

December

Accumulate
Depreciation

7,000,000.00

350,000.00

29,166.67

29,166.67

29,166.67

29,166.67

29,166.67

29,166.67

29,166.67

29,166.67

29,166.67

29,166.67

29,166.67

29,166.67

350,000.00

2,712.33

2,712.33

2,712.33

2,712.33

2,712.33

2,712.33

2,712.33

2,712.33

2,712.33

2,712.33

2,712.33

32,548.00

473.33

473.33

473.33

473.33

473.33

473.33

473.33

473.33

473.33

473.33

473.33

5,680.00

167,880.00

32,548.00

2,712.33

40,200.00

5,680.00

473.33

77,940.00

15,588.00

1,299.00

1,299.00

1,299.00

1,299.00

1,299.00

1,299.00

1,299.00

1,299.00

1,299.00

1,299.00

1,299.00

1,299.00

15,588.00

68,400.00

12,960.00

1,080.00

1,080.00

1,080.00

1,080.00

1,080.00

1,080.00

1,080.00

1,080.00

1,080.00

1,080.00

1,080.00

1,080.00

12,960.00

7,354,420.00

416,776.00

34,731.33

34,731.33

34,731.33

34,731.33

34,731.33

34,731.33

34,731.33

34,731.33

34,731.33

34,731.33

34,731.33

34,731.33

416,776.00

70

Depreciation Year 2
Amount

Depreciation

January

February

March

April

May

June

July

August

September

October

November

December

Accumulate
Depreciation

7,000,000.00

350,000.00

29,166.67

29,166.67

29,166.67

29,166.67

29,166.67

29,166.67

29,166.67

29,166.67

29,166.67

29,166.67

29,166.67

29,166.67

350,000.00

2,712.33

2,712.33

2,712.33

2,712.33

2,712.33

2,712.33

2,712.33

2,712.33

2,712.33

2,712.33

2,712.33

32,548.00

473.33

473.33

473.33

473.33

473.33

473.33

473.33

473.33

473.33

473.33

473.33

5,680.00

167,880.00

32,548.00

2,712.33

40,200.00

5,680.00

473.33

77,940.00

15,588.00

1,299.00

1,299.00

1,299.00

1,299.00

1,299.00

1,299.00

1,299.00

1,299.00

1,299.00

1,299.00

1,299.00

1,299.00

15,588.00

68,400.00

12,960.00

1,080.00

1,080.00

1,080.00

1,080.00

1,080.00

1,080.00

1,080.00

1,080.00

1,080.00

1,080.00

1,080.00

1,080.00

12,960.00

7,354,420.00

416,776.00

34,731.33

34,731.33

34,731.33

34,731.33

34,731.33

34,731.33

34,731.33

34,731.33

34,731.33

34,731.33

34,731.33

34,731.33

416,776.00

71

Depreciation Year 3
Depreciation
Amount

7,000,000.00

350,000.00

January

February

March

April

May

June

July

August

September

October

November

December

Accumulate
Depreciation

29,166.67

29,166.67

29,166.67

29,166.67

29,166.67

29,166.67

29,166.67

29,166.67

29,166.67

29,166.67

29,166.67

29,166.67

350,000.00

2,712.33

2,712.33

2,712.33

2,712.33

2,712.33

2,712.33

2,712.33

2,712.33

2,712.33

2,712.33

2,712.33

32,548.00

473.33

473.33

473.33

473.33

473.33

473.33

473.33

473.33

473.33

473.33

473.33

5,680.00

167,880.00

32,548.00

2,712.33

40,200.00

5,680.00

473.33

77,940.00

15,588.00

1,299.00

1,299.00

1,299.00

1,299.00

1,299.00

1,299.00

1,299.00

1,299.00

1,299.00

1,299.00

1,299.00

1,299.00

15,588.00

68,400.00

12,960.00

1,080.00

1,080.00

1,080.00

1,080.00

1,080.00

1,080.00

1,080.00

1,080.00

1,080.00

1,080.00

1,080.00

1,080.00

12,960.00

7,354,420.00

416,776.00

34,731.33

34,731.33

34,731.33

34,731.33

34,731.33

34,731.33

34,731.33

34,731.33

34,731.33

34,731.33

34,731.33

34,731.33

416,776.00

72

Depreciation Year 4
Depreciation
Amount

7,000,000.00

350,000.00

January

February

March

April

May

June

July

August

September

October

November

December

Accumulate
Depreciation

29,166.67

29,166.67

29,166.67

29,166.67

29,166.67

29,166.67

29,166.67

29,166.67

29,166.67

29,166.67

29,166.67

29,166.67

350,000.00

2,712.33

2,712.33

2,712.33

2,712.33

2,712.33

2,712.33

2,712.33

2,712.33

2,712.33

2,712.33

2,712.33

32,548.00

473.33

473.33

473.33

473.33

473.33

473.33

473.33

473.33

473.33

473.33

473.33

5,680.00

167,880.00

32,548.00

2,712.33

40,200.00

5,680.00

473.33

77,940.00

15,588.00

1,299.00

1,299.00

1,299.00

1,299.00

1,299.00

1,299.00

1,299.00

1,299.00

1,299.00

1,299.00

1,299.00

1,299.00

15,588.00

68,400.00

12,960.00

1,080.00

1,080.00

1,080.00

1,080.00

1,080.00

1,080.00

1,080.00

1,080.00

1,080.00

1,080.00

1,080.00

1,080.00

12,960.00

7,354,420.00

416,776.00

34,731.33

34,731.33

34,731.33

34,731.33

34,731.33

34,731.33

34,731.33

34,731.33

34,731.33

34,731.33

34,731.33

34,731.33

416,776.00

73

Depreciation Year 5
Depreciation
Amount

7,000,000.00

350,000.00

January

February

March

April

May

June

July

August

September

October

November

December

Accumulate
Depreciation

29,166.67

29,166.67

29,166.67

29,166.67

29,166.67

29,166.67

29,166.67

29,166.67

29,166.67

29,166.67

29,166.67

29,166.67

350,000.00

2,712.33

2,712.33

2,712.33

2,712.33

2,712.33

2,712.33

2,712.33

2,712.33

2,712.33

2,712.33

2,712.33

32,548.00

473.33

473.33

473.33

473.33

473.33

473.33

473.33

473.33

473.33

473.33

473.33

5,680.00

167,880.00

32,548.00

2,712.33

40,200.00

5,680.00

473.33

77,940.00

15,588.00

1,299.00

1,299.00

1,299.00

1,299.00

1,299.00

1,299.00

1,299.00

1,299.00

1,299.00

1,299.00

1,299.00

1,299.00

15,588.00

68,400.00

12,960.00

1,080.00

1,080.00

1,080.00

1,080.00

1,080.00

1,080.00

1,080.00

1,080.00

1,080.00

1,080.00

1,080.00

1,080.00

12,960.00

7,354,420.00

416,776.00

34,731.33

34,731.33

34,731.33

34,731.33

34,731.33

34,731.33

34,731.33

34,731.33

34,731.33

34,731.33

34,731.33

34,731.33

416,776.00

74

Profit and loss statement

75

76

77

78

79

Chapter 5 Operations Cost

80

Operating Cost

Cost of goods sold

Ingredients

Price per

No. unit

Total

unit
Wheat Flour (per kg.)

23

50 kg.

1,150

Sugar (per kg.)

22

15 kg.

330

90 egg

360

Milk 200 ml.

12

60 box

720

Baking soda 500 g.

65

5 pack

325

300

5 bottle

1,500

Whipping cream 800cc.

80

60 pack

4,800

Magarine 1 kg.

45

30 kg.

1,350

Orange 1 kg.

40

60 kg.

2,400

Green tea 100 g.

60

5 box

300

Mushroom 1kg.

100

2 kg.

200

Sesame 150 g.

60

30 pack

1,800

Pandan 1kg.

30

2 kg.

60

Carrot 1kg.

80

10 kg.

800

10 kg.

80

Corn 1kg.

10

10 kg.

100

Mangosteen 1kg.

25

10 kg.

250

195

10 kg.

1,950

Almond 1pack

10

60 pack

60

Pumpkin seeds 1 pack

50

50 pack

2,500

200

10 kg.

2,000

Cereal 1 box

89

30 box

2,670

Apple per each

13

300 each

3,900

Tomato 1kg.

25

10 kg.

250

168

15 pack

2,520

Egg

Syrup

Passion fruit 1kg.

Kiwi 1kg.

Cashews nut 1kg.

Tissue (24 piece/pack)

81

Plastic spoons (100 piece/pack)

15

15 pack

225

Plastic cup (20piece/pack)

45

60 pack

2,700

Cake box (20 piece/pack )

60 pack

540

20

1 pack

20

Tube per pack (200 piece/pack)

Total

35,860

Cost of labor (per month)

Position

Amount

Salary

Total

Manager

7500

7500

Waiter

5000

10000

Chef

7000

14000

Total

31500

82

Chapter 6 Administration Cost

83

Administration Cost

Administration Cost Year 1

Topic
Rental
Salary
Telephone
Internet Fee (6 Mb
BB)
Gas
Electricity
Water
Total

January
6000
31500
200
590

February
6000
31500
205
590

March
6000
31500
210
590

April
6000
31500
220
590

May
6000
31500
200
590

June
6000
31500
233
590

July
6000
31500
215
590

August
6000
31500
235
590

September
6000
31500
250
590

October
6000
31500
210
590

November
6000
31500
200
590

December
6000
31500
225
590

Total
72000
378000
2603
7080

560
4,410.00
300
43560

560
4,672.50
310
43837.5

560
4,824.32
315
43999.32

560
4,502.00
350
43722

840
4,691.00
340
44161

560
4,480.00
300
43663

840
4,450.00
300
43895

840
4,724.24
315
44204.24

560
4,633.25
300
43833.25

560
4,694.32
310
43864.3

840
4,810.67
310
44250.67

840
4,543.70
320
44018.7

8120
55,436.00
3770
527009

84

Administration Cost Year2

Rental

January
6000

February
6000

March
6000

April
6000

May
6000

June
6000

July
6000

August
6000

September
6000

October
6000

November
6000

December
6000

Total
72000

Salary

40500

40500

40500

40500

40500

40500

40500

40500

40500

40500

40500

50400

495900

Telephone

300

234

237

231

150

177

237

231

204

198

267

213

2679

Internet Fee (6 Mb BB)

Gas

590

590

590

590

590

590

590

590

590

590

590

590

7080

870

870

580

580

580

580

580

580

580

870

870

870

8410

4987

4980

4650

4697

4703

4600

4691

4571

4793

4997

4874

4991

57534

450
53697

397
53571

385
52942

350
52948

355
52878

349
52796

300
52898

319
52791

365
53032

489
53644

400
53501

395
63459

4554
648157

Topic

Electricity
Water
Total

85

Administration Cost Year3

Topic

January

February

March

Apirl

May

June

July

August

September

October

November

December

Total

Rental

6000

6000

6000

6000

6000

6000

6000

6000

6000

6000

6000

6000

72000

Salary

40500

40500

40500

40500

40500

40500

40500

40500

40500

40500

40500

40500

486000

Telephone
Internet Fee (6 Mb BB)

180
590

210
590

195
590

210
590

198
590

171
590

243
590

171
590

174
590

180
590

204
590

171
590

2307
7080

Gas

580

870

580

580

580

580

580

870

580

580

870

1160

8410

4400

4500

4210

4000

4265

4300

4200

4500

4100

4000

4500

4530

51505

450
52700

500
53170

440
52515

389
52269

490
52623

397
52538

469
52582

500
53131

423
52367

470
52320

496
53160

500
53451

5524
632826

Electricity
Water
Total

86

Administration Cost Year 4

Topic

January

February

March

April

May

June

July

August

September

6,000.00

6,000.00

6,000.00

6,000.00

6,000.00

6,000.00

6,000.00

6,000.00

6,000.00

40,500.00

40,500.00

40,500.00

40,500.00

40,500.00

40,500.00

40,500.00

40,500.00

360.00

240.00

264.00

270.00

180.00

231.00

300.00

590.00

590.00

590.00

590.00

590.00

590.00

580.00

870.00

580.00

580.00

580.00

4,947.00

4,667.00

4,460.00

4,987.00

459.00

498.00

421.00

53,436.00

53,365.00

52,815.00

October

November

December

Total

6,000.00

6,000.00

6,000.00

72,000.00

40,500.00

40,500.00

40,500.00

40,500.00

486,000.00

270.00

237.00

267.00

297.00

234.00

3,150.00

590.00

590.00

590.00

590.00

590.00

590.00

7,080.00

580.00

870.00

570.00

570.00

870.00

870.00

1,160.00

8,680.00

4,566.00

4,612.00

4,503.00

4,607.00

4,765.00

4,506.00

4,567.00

4,988.00

56,175.00

445.00

378.00

366.00

450.00

467.00

443.00

345.00

423.00

489.00

5,184.00

53,372.00

52,794.00

52,879.00

53,213.00

53,004.00

53,105.00

53,078.00

53,247.00

53,961.00

638,269.00

Rental
Salary
Telephone
Internet
Gas
Electric
Water
Total

87

Aministration Cost Year5

Topic

January

February

March

Apirl

May

June

July

August

September

October

November

December

Total

6000

6000

6000

6000

6000

6000

6000

6000

6000

6000

6000

6000

72000

40500
450

40500
510

40500
270

40500
360

40500
300

40500
240

40500
210

40500
240

40500
210

40500
270

40500
300

40500
450

486000
3810

Internet Fee (6 Mb BB)

590

590

590

590

590

590

590

590

590

590

590

590

7080

Gas

870

580

290

580

580

290

580

870

290

580

580

1160

7250

4700
375

4570
358

4420
325

4698
453

4420
338

4316
388

4380
320

4580
342

4378
329

4524
312

4654
421

4977
496

54617
4457

53485

53108

52395

53181

52728

52324

52580

53122

52297

52776

53045

54173

635214

Rental
Salary
Telephone

Electicity
Water
Total

88

Chapter 7 Financing

89

Profit and loss statement

90

91

92

93

94

Cash Flow
Healthy Bakery House
Cash flow
Year 1
Description
Cash flows from operating activities
Net income
Depreciation
Decrease (Increase) in Inventory
Increase (decrease) in Accrued Expenses
Net cash from operating activities
Cash flows from investing activities
Decrease (Increase) in Fixed Asset (Rental 6000/month)
Net cash used in investing activities
Cash flows from financing activities
Increase (decrease) in Borrowing
Increase (decrease) in long term dept paid
Net cash used in financing activities
Net increase (decrease) in cash
Cash at begining of month
Cash at end of month

Jan

Feb

Mar

Apr

May

Jun

Jul

Aug

Sep

Oct

Nov

321,780.00
34,731.33
356,511.33

290,640.00
34,731.33
325,371.33

321,780.00
34,731.33
356,511.33

311,400.00
34,731.33
346,131.33

321,780.00
34,731.33
356,511.33

311,400.00
34,731.33
346,131.33

321,780.00
34,731.33
356,511.33

321,780.00
34,731.33
356,511.33

311,400.00
34,731.33
346,131.33

321,780.00
34,731.33
356,511.33

314,340.00
34,731.33
349,071.33

-351,520.00
-351,520.00

-6,000.00

-6,000.00

-6,000.00

-6,000.00

-6,000.00

-6,000.00

-6,000.00

-6,000.00

-6,000.00

-6,000.00

1,000,000.00
2,500.00
2,500.00
2,500.00
2,500.00
2,500.00
2,500.00
2,500.00
2,500.00
2,500.00
2,500.00
2,500.00
997,500.00
2,500.00
2,500.00
2,500.00
2,500.00
2,500.00
2,500.00
2,500.00
2,500.00
2,500.00
2,500.00
1,705,531.33 321,871.33 353,011.33 342,631.33 353,011.33 342,631.33 353,011.33 353,011.33 342,631.33 353,011.33 345,571.33
- 1,705,531.33 2,027,402.67 2,380,414.00 2,723,045.33 3,076,056.67 3,418,688.00 3,771,699.33 4,124,710.67 4,467,342.00 4,820,353.33
1,705,531.33 2,027,402.67 2,380,414.00 2,723,045.33 3,076,056.67 3,418,688.00 3,771,699.33 4,124,710.67 4,467,342.00 4,820,353.33 5,165,924.67

Dec

Total

318,480.00 3,788,340.00
34,731.33
416,776.00
353,211.33 4,205,116.00

-6,000.00
-100,000.00
900,000.00
2,500.00
30,000.00
-102,500.00 920,000.00
244,711.33 5,410,636.00
5,165,924.67 37,681,168.00
5,410,636.00 43,091,804.00

95

Year 2
Description
Cash flows from operating activities
Net income
Depreciation
Decrease (Increase) in Inventory
Increase (decrease) in Accrued Expenses
Net cash from operating activities
Cash flows from investing activities
Decrease (Increase) in Fixed Asset
Net cash used in investing activities
Cash flows from financing activities
Increase (decrease) in Borrowing
Increase (decrease) in long term dept paid
Net cash used in financing activities
Net increase (decrease) in cash
Cash at begining of month
Cash at end of month

Jan

Feb

Mar

Apr

May

Jun

Jul

Aug

Sep

Oct

Nov

Dec

Total

332,506.00 300,328.00 321,780.00 332,506.00 332,506.00 321,780.00 332,506.00 332,506.00 321,780.00 332,506.00 321,780.00 332,506.00 3,914,990.00
34,731.33 34,731.33 34,731.33 34,731.33 34,731.33 34,731.33 34,731.33 34,731.33 34,731.33 34,731.33 34,731.33 34,731.33 416,776.00
367,237.33 335,059.33 356,511.33 367,237.33 367,237.33 356,511.33 367,237.33 367,237.33 356,511.33 367,237.33 356,511.33 367,237.33 4,331,766.00

-6,000.00

-6,000.00

-6,000.00

-6,000.00

-6,000.00

-6,000.00

-6,000.00

-6,000.00

-6,000.00

-6,000.00

-6,000.00

-6,000.00

-72,000.00

900,000.00
-100,000.00 800,000.00
2,500.00
2,500.00
2,500.00
2,500.00
2,500.00
2,500.00
2,500.00
2,500.00
2,500.00
2,500.00
2,500.00
2,500.00
30,000.00
2,500.00
2,500.00
2,500.00
2,500.00
2,500.00
2,500.00
2,500.00
2,500.00
2,500.00
2,500.00
2,500.00 -102,500.00 -75,000.00
375,737.33 331,559.33 353,011.33 363,737.33 363,737.33 353,011.33 363,737.33 363,737.33 353,011.33 363,737.33 353,011.33 258,737.33 4,196,766.00
- 375,737.33 707,296.67 1,060,308.00 1,424,045.33 1,787,782.67 2,140,794.00 2,504,531.33 2,868,268.67 3,221,280.00 3,585,017.33 3,938,028.67 23,613,090.00
375,737.33 707,296.67 1,060,308.00 1,424,045.33 1,787,782.67 2,140,794.00 2,504,531.33 2,868,268.67 3,221,280.00 3,585,017.33 3,938,028.67 4,196,766.00 27,809,856.00

96

Year 3
Description
Cash flows from operating activities
Net income
Depreciation
Decrease (Increase) in Inventory
Increase (decrease) in Accrued Expenses
Net cash from operating activities
Cash flows from investing activities
Decrease (Increase) in Fixed Asset
Net cash used in investing activities
Cash flows from financing activities
Increase (decrease) in Borrowing
Increase (decrease) in long term dept paid
Net cash used in financing activities
Net increase (decrease) in cash
Cash at begining of month
Cash at end of month

Jan

Feb

Mar

Apr

May

Jun

Jul

Aug

Sep

Oct

Nov

Dec

Total

343,232.00 310,016.00 343,232.00 332,160.00 343,232.00 332,160.00 343,232.00 343,232.00 332,160.00 343,232.00 332,160.00 343,232.00 4,041,280.00
34,731.33 34,731.33 34,731.33 34,731.33 34,731.33 34,731.33 34,731.33 34,731.33 34,731.33 34,731.33 34,731.33 34,731.33 416,776.00
377,963.33 344,747.33 377,963.33 366,891.33 377,963.33 366,891.33 377,963.33 377,963.33 366,891.33 377,963.33 366,891.33 377,963.33 4,458,056.00

-6,000.00

-6,000.00

-6,000.00

-6,000.00

-6,000.00

-6,000.00

-6,000.00

-6,000.00

-6,000.00

-6,000.00

-6,000.00

-6,000.00

-72,000.00

800,000.00
-100,000.00 700,000.00
2,500.00
2,500.00
2,500.00
2,500.00
2,500.00
2,500.00
2,500.00
2,500.00
2,500.00
2,500.00
2,500.00
2,500.00
30,000.00
2,500.00
2,500.00
2,500.00
2,500.00
2,500.00
2,500.00
2,500.00
2,500.00
2,500.00
2,500.00
2,500.00 -102,500.00
-75,000.00
386,463.33 341,247.33 374,463.33 363,391.33 374,463.33 363,391.33 374,463.33 374,463.33 363,391.33 374,463.33 363,391.33 269,463.33 4,323,056.00
- 386,463.33 727,710.67 1,102,174.00 1,465,565.33 1,840,028.67 2,203,420.00 2,577,883.33 2,952,346.67 3,315,738.00 3,690,201.33 4,053,592.67 24,315,124.00
386,463.33 727,710.67 1,102,174.00 1,465,565.33 1,840,028.67 2,203,420.00 2,577,883.33 2,952,346.67 3,315,738.00 3,690,201.33 4,053,592.67 4,323,056.00 28,638,180.00

97

Year 4
Description
Cash flows from operating activities
Net income
Depreciation
Decrease (Increase) in Inventory
Increase (decrease) in Accrued Expenses
Net cash from operating activities
Cash flows from investing activities
Decrease (Increase) in Fixed Asset
Net cash used in investing activities
Cash flows from financing activities
Increase (decrease) in Borrowing
Increase (decrease) in long term dept paid
Net cash used in financing activities
Net increase (decrease) in cash
Cash at beginning of month
Cash at end of month

Jan

Feb

Mar

Apr

May

Jun

Jul

Aug

Sep

Oct

Nov

Dec

Total

364,684.00 301,020.00 364,684.00 352,920.00 364,684.00 352,920.00 364,684.00 364,684.00 352,920.00 364,684.00 352,920.00 364,684.00 4,265,488.00
34,731.33 34,731.33 34,731.33 34,731.33 34,731.33 34,731.33 34,731.33 34,731.33 34,731.33 34,731.33 34,731.33 34,731.33 416,776.00
399,415.33 335,751.33 399,415.33 387,651.33 399,415.33 387,651.33 399,415.33 399,415.33 387,651.33 399,415.33 387,651.33 399,415.33 4,682,264.00

-6,000.00

-6,000.00

-6,000.00

-6,000.00

-6,000.00

-6,000.00

-6,000.00

-6,000.00

-6,000.00

-6,000.00

-6,000.00

-6,000.00

-72,000.00

700,000.00
-100,000.00 600,000.00
2,500.00
2,500.00
2,500.00
2,500.00
2,500.00
2,500.00
2,500.00
2,500.00
2,500.00
2,500.00
2,500.00
2,500.00
30,000.00
2,500.00
2,500.00
2,500.00
2,500.00
2,500.00
2,500.00
2,500.00
2,500.00
2,500.00
2,500.00
2,500.00 -102,500.00
-75,000.00
407,915.33 332,251.33 395,915.33 384,151.33 395,915.33 384,151.33 395,915.33 395,915.33 384,151.33 395,915.33 384,151.33 290,915.33 4,547,264.00
- 407,915.33 740,166.67 1,136,082.00 1,520,233.33 1,916,148.67 2,300,300.00 2,696,215.33 3,092,130.67 3,476,282.00 3,872,197.33 4,256,348.67 25,414,020.00
407,915.33 740,166.67 1,136,082.00 1,520,233.33 1,916,148.67 2,300,300.00 2,696,215.33 3,092,130.67 3,476,282.00 3,872,197.33 4,256,348.67 4,547,264.00 29,961,284.00

98

Year 5
Description
Cash flows from operating activities
Net income
Depreciation
Decrease (Increase) in Inventory
Increase (decrease) in Accrued Expenses
Net cash from operating activities
Cash flows from investing activities
Decrease (Increase) in Fixed Asset
Net cash used in investing activities
Cash flows from financing activities
Increase (decrease) in Borrowing
Increase (decrease) in long term dept paid
Net cash used in financing activities
Net increase (decrease) in cash
Cash at beginning of month
Cash at end of month

Jan

375,410.00
34,731.33
410,141.33

-6,000.00

Feb

Mar

Apr

May

Jun

Jul

Aug

Sep

Oct

Nov

Dec

Total

339,080.00 375,410.00 363,300.00 375,410.00 363,300.00 375,410.00 375,410.00 363,300.00 375,410.00 363,300.00 375,410.00 4,420,150.00
34,731.33 34,731.33 34,731.33 34,731.33 34,731.33 34,731.33 34,731.33 34,731.33 34,731.33 34,731.33 34,731.33 416,776.00
373,811.33 410,141.33 398,031.33 410,141.33 398,031.33 410,141.33 410,141.33 398,031.33 410,141.33 398,031.33 410,141.33 4,836,926.00

-6,000.00

-6,000.00

-6,000.00

-6,000.00

-6,000.00

-6,000.00

-6,000.00

-6,000.00

-6,000.00

-6,000.00

-6,000.00

-72,000.00

600,000.00
-100,000.00 500,000.00
2,500.00
2,500.00
2,500.00
2,500.00
2,500.00
2,500.00
2,500.00
2,500.00
2,500.00
2,500.00
2,500.00
2,500.00
30,000.00
2,500.00
2,500.00
2,500.00
2,500.00
2,500.00
2,500.00
2,500.00
2,500.00
2,500.00
2,500.00
2,500.00 -102,500.00
-75,000.00
418,641.33 370,311.33 406,641.33 394,531.33 406,641.33 394,531.33 406,641.33 406,641.33 394,531.33 406,641.33 394,531.33 301,641.33 4,701,926.00
- 418,641.33 788,952.67 1,195,594.00 1,590,125.33 1,996,766.67 2,391,298.00 2,797,939.33 3,204,580.67 3,599,112.00 4,005,753.33 4,400,284.67 26,389,048.00
418,641.33 788,952.67 1,195,594.00 1,590,125.33 1,996,766.67 2,391,298.00 2,797,939.33 3,204,580.67 3,599,112.00 4,005,753.33 4,400,284.67 4,701,926.00 31,090,974.00

99

Balance Sheet

Healthy Bakery House

Balance Sheet
Year 1

Jan

Feb

Mar

Apr

May

Jun

Jul

Aug

Sep

Oct

Nov

Dec

Total

Cash

1,705,531.33

2,027,402.67

2,380,414.00

2,723,045.33

3,076,056.67

3,418,688.00

3,771,699.33

4,124,710.67

4,467,342.00

4,820,353.33

5,165,924.67

5,410,636.00

43,091,804.00

Total Current Assets

1,705,531.33

2,027,402.67

2,380,414.00

2,723,045.33

3,076,056.67

3,418,688.00

3,771,699.33

4,124,710.67

4,467,342.00

4,820,353.33

5,165,924.67

5,410,636.00

43,091,804.00

6,000.00

6,000.00

6,000.00

6,000.00

6,000.00

6,000.00

6,000.00

6,000.00

6,000.00

6,000.00

6,000.00

6,000.00

72,000.00

Asset
Current Assets

Rental
Fixed asset

345,520.00

Accumulated Depreciation

416,776.00

Total Fix Asset

685,040.00

Total Assets

345,520.00
833,552.00

1,250,328.00

1,667,104.00

2,083,880.00

2,500,656.00

2,917,432.00

3,334,208.00

3,750,984.00

4,167,760.00

4,584,536.00

5,001,312.00

32,508,528.00
685,040.00

2,390,571.33

2,027,402.67

2,380,414.00

2,723,045.33

3,076,056.67

3,418,688.00

3,771,699.33

4,124,710.67

4,467,342.00

4,820,353.33

5,165,924.67

5,410,636.00

43,776,844.00

Long-term Liabilities

1,000,000.00

1,000,000.00

1,000,000.00

1,000,000.00

1,000,000.00

1,000,000.00

1,000,000.00

1,000,000.00

1,000,000.00

1,000,000.00

1,000,000.00

1,000,000.00

12,000,000.00

Total Liabilities

1,000,000.00

1,000,000.00

1,000,000.00

1,000,000.00

1,000,000.00

1,000,000.00

1,000,000.00

1,000,000.00

1,000,000.00

1,000,000.00

1,000,000.00

1,000,000.00

Retained Earnings

1,390,571.33

1,027,402.67

1,380,414.00

1,723,045.33

2,076,056.67

2,418,688.00

2,771,699.33

3,124,710.67

3,467,342.00

3,820,353.33

4,165,924.67

4,410,636.00

31,776,844.00

Total Equity

1,390,571.33

1,027,402.67

1,380,414.00

1,723,045.33

2,076,056.67

2,418,688.00

2,771,699.33

3,124,710.67

3,467,342.00

3,820,353.33

4,165,924.67

4,410,636.00

31,776,844.00

Total Liabilities and Equity

2,390,571.33

2,027,402.67

2,380,414.00

2,723,045.33

3,076,056.67

3,418,688.00

3,771,699.33

4,124,710.67

4,467,342.00

4,820,353.33

5,165,924.67

5,410,636.00

43,776,844.00

Liabilities

100

Year 2

Jan

Feb

Mar

Apr

May

Jun

Jul

Aug

Sep

Oct

Nov

Dec

Total

Asset
Current Assets
Cash

375,737.33

331,559.33

353,011.33

363,737.33

363,737.33

353,011.33

363,737.33

363,737.33

353,011.33

363,737.33

353,011.33

258,737.33

4,196,766.00

Total Current Assets

375,737.33

331,559.33

353,011.33

363,737.33

363,737.33

353,011.33

363,737.33

363,737.33

353,011.33

363,737.33

353,011.33

258,737.33

4,196,766.00

6,000.00

6,000.00

6,000.00

6,000.00

6,000.00

6,000.00

6,000.00

6,000.00

6,000.00

6,000.00

6,000.00

6,000.00

72,000.00

Rental
Fixed asset
Accumulated Depreciation
Total Fix Asset
Total Assets

345,520.00
5,001,312.00

345,520.00
5,418,088.00

5,834,864.00

6,251,640.00

6,668,416.00

7,085,192.00

7,501,968.00

7,918,744.00

8,335,520.00

8,752,296.00

9,169,072.00

9,585,848.00

685,040.00

87,522,960.00
685,040.00

1,060,777.33

331,559.33

353,011.33

363,737.33

363,737.33

353,011.33

363,737.33

363,737.33

353,011.33

363,737.33

353,011.33

258,737.33

4,881,806.00

Long-term Liabilities

1,000,000.00

1,000,000.00

1,000,000.00

1,000,000.00

1,000,000.00

1,000,000.00

1,000,000.00

1,000,000.00

1,000,000.00

1,000,000.00

1,000,000.00

1,000,000.00

12,000,000.00

Total Liabilities

1,000,000.00

1,000,000.00

1,000,000.00

1,000,000.00

1,000,000.00

1,000,000.00

1,000,000.00

1,000,000.00

1,000,000.00

1,000,000.00

1,000,000.00

1,000,000.00

Retained Earnings

60,777.33

-668,440.67

-646,988.67

-636,262.67

-636,262.67

-646,988.67

-636,262.67

-636,262.67

-646,988.67

-636,262.67

-646,988.67

-741,262.67

-7,118,194.00

Total Equity

60,777.33

-668,440.67

-646,988.67

-636,262.67

-636,262.67

-646,988.67

-636,262.67

-636,262.67

-646,988.67

-636,262.67

-646,988.67

-741,262.67

-7,118,194.00

1,060,777.33

331,559.33

353,011.33

363,737.33

363,737.33

353,011.33

363,737.33

363,737.33

353,011.33

363,737.33

353,011.33

258,737.33

4,881,806.00

Liabilities

Total Liabilities and Equity

101

Year 3

Jan

Feb

Mar

Apr

May

Jun

Jul

Aug

Sep

Oct

Nov

Dec

Total

Asset
Current Assets
Cash

386,463.33

727,710.67

1,102,174.00

1,465,565.33

1,840,028.67

2,203,420.00

2,577,883.33

2,952,346.67

3,315,738.00

3,690,201.33

4,053,592.67

4,323,056.00

28,638,180.00

Total Current Assets

386,463.33

727,710.67

1,102,174.00

1,465,565.33

1,840,028.67

2,203,420.00

2,577,883.33

2,952,346.67

3,315,738.00

3,690,201.33

4,053,592.67

4,323,056.00

28,638,180.00

6,000.00

6,000.00

6,000.00

6,000.00

6,000.00

6,000.00

6,000.00

6,000.00

6,000.00

6,000.00

6,000.00

6,000.00

72,000.00

Rental
Fixed asset
Accumulated Depreciation
Total Fix Asset
Total Assets

345,520.00
10,002,624.00

345,520.00
10,419,400.00

10,836,176.00

11,252,952.00

11,669,728.00

12,086,504.00

12,503,280.00

12,920,056.00

13,336,832.00

13,753,608.00

14,170,384.00

14,587,160.00

685,040.00

147,538,704.00
685,040.00

1,071,503.33

727,710.67

1,102,174.00

1,465,565.33

1,840,028.67

2,203,420.00

2,577,883.33

2,952,346.67

3,315,738.00

3,690,201.33

4,053,592.67

4,323,056.00

29,323,220.00

Long-term Liabilities

1,000,000.00

1,000,000.00

1,000,000.00

1,000,000.00

1,000,000.00

1,000,000.00

1,000,000.00

1,000,000.00

1,000,000.00

1,000,000.00

1,000,000.00

1,000,000.00

12,000,000.00

Total Liabilities

1,000,000.00

1,000,000.00

1,000,000.00

1,000,000.00

1,000,000.00

1,000,000.00

1,000,000.00

1,000,000.00

1,000,000.00

1,000,000.00

1,000,000.00

1,000,000.00

Retained Earnings

71,503.33

-272,289.33

102,174.00

465,565.33

840,028.67

1,203,420.00

1,577,883.33

1,952,346.67

2,315,738.00

2,690,201.33

3,053,592.67

3,323,056.00

17,323,220.00

Total Equity

71,503.33

-272,289.33

102,174.00

465,565.33

840,028.67

1,203,420.00

1,577,883.33

1,952,346.67

2,315,738.00

2,690,201.33

3,053,592.67

3,323,056.00

17,323,220.00

1,071,503.33

727,710.67

1,102,174.00

1,465,565.33

1,840,028.67

2,203,420.00

2,577,883.33

2,952,346.67

3,315,738.00

3,690,201.33

4,053,592.67

4,323,056.00

29,323,220.00

Liabilities

Total Liabilities and Equity

102

Year 4

Jan

Feb

Mar

Apr

May

Jun

Jul

Aug

Sep

Oct

Nov

Dec

Total

Asset
Current Assets
Cash

407,915.33

740,166.67

1,136,082.00

1,520,233.33

1,916,148.67

2,300,300.00

2,696,215.33

3,092,130.67

3,476,282.00

3,872,197.33

4,256,348.67

4,547,264.00

29,961,284.00

Total Current Assets

407,915.33

740,166.67

1,136,082.00

1,520,233.33

1,916,148.67

2,300,300.00

2,696,215.33

3,092,130.67

3,476,282.00

3,872,197.33

4,256,348.67

4,547,264.00

29,961,284.00

6,000.00

6,000.00

6,000.00

6,000.00

6,000.00

6,000.00

6,000.00

6,000.00

6,000.00

6,000.00

6,000.00

6,000.00

72,000.00

Rental
Fixed asset
Accumulated Depreciation
Total Fix Asset
Total Assets

345,520.00
15,003,936.00

345,520.00
15,420,712.00

15,837,488.00

16,254,264.00

16,671,040.00

17,087,816.00

17,504,592.00

17,921,368.00

18,338,144.00

18,754,920.00

19,171,696.00

19,588,472.00

685,040.00

207,554,448.00
685,040.00

1,092,955.33

740,166.67

1,136,082.00

1,520,233.33

1,916,148.67

2,300,300.00

2,696,215.33

3,092,130.67

3,476,282.00

3,872,197.33

4,256,348.67

4,547,264.00

30,646,324.00

Long-term Liabilities

1,000,000.00

1,000,000.00

1,000,000.00

1,000,000.00

1,000,000.00

1,000,000.00

1,000,000.00

1,000,000.00

1,000,000.00

1,000,000.00

1,000,000.00

1,000,000.00

12,000,000.00

Total Liabilities

1,000,000.00

1,000,000.00

1,000,000.00

1,000,000.00

1,000,000.00

1,000,000.00

1,000,000.00

1,000,000.00

1,000,000.00

1,000,000.00

1,000,000.00

1,000,000.00

Retained Earnings

92,955.33

-259,833.33

136,082.00

520,233.33

916,148.67

1,300,300.00

1,696,215.33

2,092,130.67

2,476,282.00

2,872,197.33

3,256,348.67

3,547,264.00

18,646,324.00

Total Equity

92,955.33

-259,833.33

136,082.00

520,233.33

916,148.67

1,300,300.00

1,696,215.33

2,092,130.67

2,476,282.00

2,872,197.33

3,256,348.67

3,547,264.00

18,646,324.00

1,092,955.33

740,166.67

1,136,082.00

1,520,233.33

1,916,148.67

2,300,300.00

2,696,215.33

3,092,130.67

3,476,282.00

3,872,197.33

4,256,348.67

4,547,264.00

30,646,324.00

Liabilities

Total Liabilities and Equity

103

Year 5

Jan

Feb

Mar

Apr

May

Jun

Jul

Aug

Sep

Oct

Nov

Dec

Total

Asset
Current Assets
Cash

418,641.33

788,952.67

1,195,594.00

1,590,125.33

1,996,766.67

2,391,298.00

2,797,939.33

3,204,580.67

3,599,112.00

4,005,753.33

4,400,284.67

4,701,926.00

31,090,974.00

Total Current Assets

418,641.33

788,952.67

1,195,594.00

1,590,125.33

1,996,766.67

2,391,298.00

2,797,939.33

3,204,580.67

3,599,112.00

4,005,753.33

4,400,284.67

4,701,926.00

31,090,974.00

6,000.00

6,000.00

6,000.00

6,000.00

6,000.00

6,000.00

6,000.00

6,000.00

6,000.00

6,000.00

6,000.00

6,000.00

72,000.00

Rental
Fixed asset
Accumulated Depreciation
Total Fix Asset
Total Assets

345,520.00
20,005,248.00

345,520.00
20,422,024.00

20,838,800.00

21,255,576.00

21,672,352.00

22,089,128.00

22,505,904.00

22,922,680.00

23,339,456.00

23,756,232.00

24,173,008.00

24,589,784.00

685,040.00

267,570,192.00
685,040.00

1,103,681.33

788,952.67

1,195,594.00

1,590,125.33

1,996,766.67

2,391,298.00

2,797,939.33

3,204,580.67

3,599,112.00

4,005,753.33

4,400,284.67

4,701,926.00

31,776,014.00

Long-term Liabilities

1,000,000.00

1,000,000.00

1,000,000.00

1,000,000.00

1,000,000.00

1,000,000.00

1,000,000.00

1,000,000.00

1,000,000.00

1,000,000.00

1,000,000.00

1,000,000.00

12,000,000.00

Total Liabilities

1,000,000.00

1,000,000.00

1,000,000.00

1,000,000.00

1,000,000.00

1,000,000.00

1,000,000.00

1,000,000.00

1,000,000.00

1,000,000.00

1,000,000.00

1,000,000.00

Retained Earnings

103,681.33

-211,047.33

195,594.00

590,125.33

996,766.67

1,391,298.00

1,797,939.33

2,204,580.67

2,599,112.00

3,005,753.33

3,400,284.67

3,701,926.00

19,776,014.00

Total Equity

103,681.33

-211,047.33

195,594.00

590,125.33

996,766.67

1,391,298.00

1,797,939.33

2,204,580.67

2,599,112.00

3,005,753.33

3,400,284.67

3,701,926.00

19,776,014.00

1,103,681.33

788,952.67

1,195,594.00

1,590,125.33

1,996,766.67

2,391,298.00

2,797,939.33

3,204,580.67

3,599,112.00

4,005,753.33

4,400,284.67

4,701,926.00

31,776,014.00

Liabilities

Total Liabilities and Equity

104

Payback Period

year 1
100000

Year 2
100000

Year 3
100000

Year 3
100000

Year 4
100000

Year 5
100000

Year 6
100000

Year 7
100000

Year 8
100000

Year 9
100000

Year 10
10000

Our shops can payback 100,000 baht to investor every month until no debt.

105

Chapter 8 Risk Analysis

106

Risk Management Analysis

Competitor risk

Nowadays, the business of bakery is grow up very fast because of bakery is become
interested in everybody, that the investor will invested in these business more and more. According
to the survey of people in Chiang rai province
(http://www.chiangraicity.go.th/content.php?content_id=1) are very fast in increase. These reasons
that cause to the investor to run the business and more competitor such directed and indirected, so
we will create the prominent point and standard for the strategy for close the gap of business to run
the business successful.

External risk
Economic Risk

In the present time, Thailand's economic growth is likely to increase but in the previous
time has flooding crisis in Thailand. The impact of flooding crisis as a result fewer tourists , high
raw materials cost , customers decrease, The risks that a project will not repay itself increase with
the size of the project, and we also get larger the longer it takes for a project to be completed. Costs
of production, for example, tend to go up, which means that every year a project runs over schedule,
the more costly Therefore, In our shop will be successful because love healthy people that increase.
Social risk
Now, Thai people although focus on healthy but its a little bit part of all people. New
trends are fast food about flour or meat that low value. Because of these foods are good taste and
easy in rush hours. So, its cause of healthy bakery less in consumer. Trend in society have changed
all time. Our risk of healthy are depends on product and target market group Therefore, now to
solve the problem are create the interesting menu , develop taste of menu all the time, more in
promotion and focus on specific on the traveler for reduce the risk of our shop.

107

The risk of consumer behavior

Our shop has risk behaviors of consumers who do not like to eat fruits, vegetables, whole
grains. Because of our shop focus on health benefits products. So some people may not like the
taste of the fruit vegetables, whole grains used in food production.

Internal risk

Risk of Safety

The safety in shop that is the one important which the shop must have it. If our shop have
security equipment and training employee about the safety serve to customer such as If fire occur,
what we will must to do to customer trust and come back to use service of our shop.
The risk of quality of employee: Our shop uncertainly about the employee that they are
honest or not, they can get our shop growing up or they can run our business smoothly or not. So,
our shop will have to meeting once a month for share an experience and feeling together, the
manager will friendly with the employee to get the employee feel at home.
The risk of standard: Our shop is not a big business, so that cannot absolutely to control and
manage yet. Therefore we will train the employee to run the business together, understanding and
run in the same standards.

108

Financial Risk

Year 1
Sale

Sale decrease
5%
10%

15%

5%

Interest
10%

15%

5%

Expense
10%

15%

3,598,923.00

3,409,506.00

3,220,089.00

3,788,340.00

3,788,340.00

3,788,340.00

3,788,340.00

3,788,340.00

3,788,340.00

430,320.00

430,320.00

430,320.00

430,320.00

430,320.00

430,320.00

430,320.00

430,320.00

430,320.00

3,168,603.00

2,979,186.00

2,789,769.00

3,358,020.00

3,358,020.00

3,358,020.00

3,358,020.00

3,358,020.00

3,358,020.00

1,057,985.00

1,057,985.00

1,057,985.00

1,057,985.00

1,057,985.00

1,057,985.00

1,110,884.25

1,163,783.50

1,216,682.75

2,110,618.00

1,921,201.00

1,731,784.00

2,730,355.00

2,730,355.00

2,730,355.00

2,247,135.75

2,194,236.50

2,141,337.25

30,000.00

30,000.00

30,000.00

31,500.00

33,000.00

34,500.00

30,000.00

30,000.00

30,000.00

2,080,618.00

1,891,201.00

1,701,784.00

2,698,855.00

2,697,355.00

2,695,855.00

2,217,135.75

2,164,236.50

2,111,337.25

624,185.40

567,360.30

510,535.20

809,656.50

809,206.50

808,756.50

665,140.73

649,270.95

633,401.18

Cost of good sold

Gross margin
Total operating
expense
Operating outcome
Interest Expense
EBIT
Taxes incurred

109

Sale decrease
Year 2
Sale
Cost of good sold
Gross margin
Total operating expense
Operating outcome

Interest

Expense

5%

10%

15%

5%

10%

15%

5%

10%

15%

3,719,240.50
430320

3523491
430320

3327741.5
430320

3,914,990.00
430320

3914990
430320

3,914,990.00
430320

3,914,990.00
430320

3914990
430320

3,914,990.00
430320

3288920.5
1069783

3093171
1069783

2897421.5
1069783

3,484,670.00
1069783

3484670
1069783

3,484,670.00
1,069,783.00

3,484,670.00
1,123,272.15

3484670
1176761.3

3484670
1,230,250.45

2219137.5

2023388

1827638.5

2730355

2730355

2,730,355.00

1,123,863.60

2307908.7
30000

2254419.55

30000

30000

30,000.00

31500

33000

34,500.00

30,000.00

2,189,137.50

1993388

1,797,638.50

2,698,855.00

2697355

2,695,855.00

2,331,397.85

2277908.7

2224419.55

656,741.25

598016.4

539,291.55

809,656.50

809206.5

808756.5

699,419.36

683372.61

667325.865

Interest Expense

30000

EBIT
Taxes incurred

110

Sale decrease
Year 3
Sale
Cost of good sold

Interest

5%
3,839,216.00

10%
3637152

15%
3435088

5%
4041280

10%
4041280

15%
4041280

5%
4,041,280.00

10%
4041280

15%
4041280

430320

430320

430320

430320

430320

430320

430320

430320

430320

3408896
1054202

3206832
1054202

3004768
1054202

3,610,960.00
1054202

1054202

3610960
1054202

3,610,960.00
4,665,162.00

3610960
1159622.2

3610960
1212332.3

1,164,935.50
30000

2152630
30000

1950566
30000

2730355
31500

2730355
33000

2730355
34500

2,730,355.00
30,000.00

2451337.8
30000

2398627.7
30000

2,324,694.00

2122630

1920566

2,698,855.00

2697355

2,695,855.00

2,474,047.90

2421337.8

2368627.7

697,408.20

636789

576169.8

8,096,565.00

8092065

8087565

742,214.37

726401.34

710588.31

3610960

Gross margin
Total operating expense
Operating outcome
Interest Expense

Expense

EBIT
Taxes incurred

111

Sale decrease

Interest

Expense

Year 4
Sale
Cost of good sold
Gross margin
Total operating expense
Operating outcome
Interest Expense

5%
4,052,213.60
430320
3621893.6
1058595
2563298.6
30000

10%
3838939.2
430320
3408619.2
1058595
2350024.2
30000

15%
3625664.8
430320
3195344.8
1058595
2136749.8
30000

5%
4265488
430320
3,835,168.00
1058595
2730355
31500

10%
4265488
430320
3835168
1058595
2730355
33000

15%
4265488
430320
3835168
1058595
2730355
34500

5%
4,265,488.00
430320
3,835,168.00
1,111,524.75
2,723,643.25
30,000.00

10%
4265488
430320
3835168
1164454.5
2670713.5
30000

15%
4265488
430320
3835168
1217384.25
2617783.75
30000

EBIT
Taxes incurred

2,533,298.60

2320024.2

2106749.8

2,761,855.00

2763355

2764855

2,723,643.25

2670713.5

2617783.75

759,989.58

696,007.26

632024.94

828,556.50

829006.5

829456.5

817,092.98

801214.05

785335.125

112

Sale decrease
Year 5
Sale
Cost of good sold
Gross margin
Total operating expense
Operating outcome
Interest Expense
EBIT
Taxes incurred

Interest

Expense

5%
4,199,142.50
430320
3768822.5
1054340
2714482.5

10%
3,978,135.00
430320
3547815
1054340
2493475

15%
3757127.5
430320
3326807.5
1054340
2272467.5

5%
4420150
430320
3,768,822.50
1054340
2,730,355.00

10%
4420150
430320
3547815
1054340
2730355

15%
1054340
430320
2730355
1054340
2730355

5%
4,420,150.00
430320
3,768,822.50
1,107,057.00
2,661,765.50

10%
4420150
430320
3547815
1054340
2730355

15%
4420150
430320
3326807.5
1212491
2114316.5

30,000.00

30,000.00

30000

31500

33000

34500

30,000.00

33000

30000

2,684,482.50

2463475

2242467.5

2,761,855.00

2763355

2764855

2,691,765.50

2763355

2144316.5

805,344.75

739,042.50

672740.25

828,556.50

829006.5

829456.5

807,529.65

829006.5

643294.95

113

Chapter 9 Summary

114

Summary

Nowadays, the business of bakery have a lot of in Thailand but the business bakery of
healthy is a few so my group focus on healthy bakery. Its very important for Thai people because
healthy of problem is big problem in Thailand.
In my business may occur or not occur because in the future is uncertain so have two ways for
building the business.
The First, feasibility in the business. Trend of healthy become booming in Thailand. In the
present, have many diseases from the people have bad behavior of eating unhealthy food by
regardless the effect from eating food. It cause many healthy problems found in the society, so
people interesting in health care and attention in eating food made from vegetable ,fruit more than
in the past.
Secondly, infeasibility in the business. The target grop of my business is minority group. They
are interest in healthy product. It is my business of my group, also my business have many
promotion for attraction to the customers.

115

Reference
http://www.classofoods.com/page3_6.html
http://wiki.ask.com/Baking
http://www.dcmsme.gov.in/publications/pmryprof/food/ch25.pdf

http://www.wisegeek.com/what-is-the-bakery-industry.htm

http://www.ddproperty.com/property/show/190484
http://www.chiangraibyheart.com/index.php?option=com_content&view=article&id=11&Itemid=9
http://www.chiangraifocus.com/forums/index.php?topic=17060.0 -http://www.crr/club.com/index.php?option=com_flexicontent&view=items&cid=110%3A2010-03-26-15-0028&id=205%3A2010-07-01-06-47-42
https://foursquare.com/v/wawee-coffee-/4cfc8512084f548120b68609
http://www.tripandhotel.com/th/index.php?option=com_content&view=article&id=246%3A201102-25-16-37-54&catid=50:2011-01-21-05-24-11&Itemid=115
http://www.chiangraidiary.com//

116

Member Group 5
Miss
Miss
MR.
Miss
Miss
Miss
Miss
Miss

JITTIKARN YOUNGSUM
CHUENKAMON KANPHET
SONGCHAI SILTAPAVET
THUNYATHORN KITICHAI
POONYAWEE KOM-ON
PIMPAKARN PUTTAKAMNERD
LATTAWAN NARONGRIT
SAWAROT KHAWDAM

5231207014
5231207022
5231207036
5231207043
5231207060
5231207069
5231207087
5231207112