healthy bakery house

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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.

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Table of Content

Page

Chapter 1Introduction 4

Background and signification of the project

Project objective

Benefit of project

Activities and Time frame of study

Chapter 2 Industry Profile 13

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 24

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

3

4) Promotion

Sales Forecast/Profit Estimation

- Year 1 - 5

Chapter 4 Investment cost 36

Product and operations analysis

Product Characteristics

Location

Facility layout

Equipment and tools

Cost of Investment

Investment cost

Chapter 5 Operations cost 73

Cost of goods sold

Cost of labor (per month)

Chapter 6 Administration Cost 76

Administration Cost

Chapter 7 Financing 82

Profit and loss statement

State of cash flow

Balance Sheet

Payback period

Chapter 8 Risk Analysis 99

Risk management analysis

Financial Risk

Chapter 9 Summary

107

Reference

4

Chapter 1Introduction

5

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,

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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

7 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,

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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

9 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 bread-

making 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 café 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

Project

November December January

week

1

week

2

week

3

week

4

week

1

week

2

week

3

week

4

week

1

week

2

week

3

week

4

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

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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 man’s 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

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

http://www.wisegeek.com/what-are-the-essential-home-bakery-supplies.htm

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 who’ve 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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Mushroom Cake Orange Cake Green Tea Cake

Sesame Cake Pandan Cake

Carrot Cake

Passion Fruit Cake

Toddy Cake

Mangosteen Cake Kiwi Cake

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Cookies Almond Pumpkin seeds Cookies

Cashews nut Cookies

Cereal Cookies Confect Cookies

Sesame Cookies

Kiwi Smoothy

Carrot JuiceBeetroot

JuiceMacropodu

m Juice

Passion Fruit

Smoothy

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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.

Apple Juice Tomato Juice

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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 customer’s 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.

Distribution

strategy.

• Available via direct sales through the shop.

Promotional

strategies.

• Advertising via Local print media , brochures, word of moutth

etc.

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

Production strategies.

Control production

costs.

• Find of raw material quality and reasonable cost by

contacting many supplier.

• Determine the number of employees to appropriate size

of business.

The value of

inventories.

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

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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

capital.

• Use trade credit (Trade Credit).

• 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 crème caramel

frappe, crème 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 café 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 home-

stay. 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)

3 C

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.

Figure 1: Show a segment of Healthy bakery house

25%

10%

50%

15%

Segment

Quality

Fresh

Atmosphere

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 it’s

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 (10

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%

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 February March April May June July August September October November December TOTAL

Cake

Cat 1 Units

Sold 1860 1680 1860 1800 1860 1800 1860 1860 1800 1860 1800 1860 21900

Sale Price per Unit ฿ 69 ฿ 69 ฿ 69 ฿ 69 ฿ 69 ฿ 69 ฿ 69 ฿ 69 ฿ 69 ฿ 69 ฿ 69 ฿ 69

Cat 1 Total ฿ 128,340 ฿ 115,920 ฿ 128,340 ฿ 124,200 ฿ 128,340 ฿ 124,200 ฿ 128,340 ฿ 128,340 ฿ 124,200 ฿ 128,340 ฿ 124,200 ฿ 128,340 ฿ 1,511,100

Smooties

Cat 2 Units

Sold 1860 1680 1860 1800 1860 1800 1860 1860 1800 1860 1800 1800 21840


Cat 2 Total ฿ 102,300 ฿ 92,400 ฿ 102,300 ฿ 99,000 ฿ 102,300 ฿ 99,000 ฿ 102,300 ฿ 102,300 ฿ 99,000 ฿ 102,300 ฿ 99,000 ฿ 99,000 ฿ 1,201,200

Pastry

Cat 3 Units

Sold 1860 1680 1860 1800 1860 1800 1860 1860 1800 1860 1860 1860 21960


Cat 3 Total ฿ 91,140 ฿ 82,320 ฿ 91,140 ฿ 88,200 ฿ 91,140 ฿ 88,200 ฿ 91,140 ฿ 91,140 ฿ 88,200 ฿ 91,140 ฿ 91,140 ฿ 91,140 ฿ 1,076,040

TOTAL ฿ 321,780 ฿ 290,640 ฿ 321,780 ฿ 311,400 ฿ 321,780 ฿ 311,400 ฿ 321,780 ฿ 321,780 ฿ 311,400 ฿ 321,780 ฿ 314,340 ฿ 318,480 ฿ 3,788,340

kk

YEAR 2


Cake

Cat 1 Units

Sold 1922 1736 1860 1922 1922 1860 1922 1922 1860 1922 1860 1922 22630


Cat 1 Total ฿ 132,618 ฿ 119,784 ฿ 128,340 ฿ 132,618 ฿ 132,618 ฿ 128,340 ฿ 132,618 ฿ 132,618 ฿ 128,340 ฿ 132,618 ฿ 128,340 ฿ 132,618 ฿ 1,561,470

Smooties

Cat 2 Units

Sold 1922 1736 1860 1922 1922 1860 1922 1922 1860 1922 1860 1922 22630


Cat 2 Total ฿ 105,710 ฿ 95,480 ฿ 102,300 ฿ 105,710 ฿ 105,710 ฿ 102,300 ฿ 105,710 ฿ 105,710 ฿ 102,300 ฿ 105,710 ฿ 102,300 ฿ 105,710 ฿ 1,244,650

Pastry

Cat 3 Units

Sold 1922 1736 1860 1922 1922 1860 1922 1922 1860 1922 1860 1922 22630


Cat 3 Total ฿ 94,178 ฿ 85,064 ฿ 91,140 ฿ 94,178 ฿ 94,178 ฿ 91,140 ฿ 94,178 ฿ 94,178 ฿ 91,140 ฿ 94,178 ฿ 91,140 ฿ 94,178 ฿ 1,108,870

TOTAL ฿ 332,506 ฿ 300,328 ฿ 321,780 ฿ 332,506 ฿ 332,506 ฿ 321,780 ฿ 332,506 ฿ 332,506 ฿ 321,780 ฿ 332,506 ฿ 321,780 ฿ 332,506 ฿ 3,914,990

ll

YEAR 3


Cake

Cat 1 Units

Sold 1984 1792 1984 1920 1984 1920 1984 1984 1920 1984 1920 1984 23360


Cat 1 Total ฿ 136,896 ฿ 123,648 ฿ 136,896 ฿ 132,480 ฿ 136,896 ฿ 132,480 ฿ 136,896 ฿ 136,896 ฿ 132,480 ฿ 136,896 ฿ 132,480 ฿ 136,896 ฿ 1,611,840

Smooties

Cat 2 Units

Sold 1984 1792 1984 1920 1984 1920 1984 1984 1920 1984 1920 1984 23360


Cat 2 Total ฿ 109,120 ฿ 98,560 ฿ 109,120 ฿ 105,600 ฿ 109,120 ฿ 105,600 ฿ 109,120 ฿ 109,120 ฿ 105,600 ฿ 109,120 ฿ 105,600 ฿ 109,120 ฿ 1,284,800

Pastry

Cat 3 Units

Sold 1984 1792 1984 1920 1984 1920 1984 1984 1920 1984 1920 1984 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

TOTAL ฿ 343,232 ฿ 310,016 ฿ 343,232 ฿ 332,160 ฿ 343,232 ฿ 332,160 ฿ 343,232 ฿ 343,232 ฿ 332,160 ฿ 343,232 ฿ 332,160 ฿ 343,232 ฿ 4,041,280

mm

YEAR 4


Cake

Cat 1 Units

Sold 2108 1740 2108 2040 2108 2040 2108 2108 2040 2108 2040 2108 24656


Cat 1 Total ฿ 145,452 ฿ 120,060 ฿ 145,452 ฿ 140,760 ฿ 145,452 ฿ 140,760 ฿ 145,452 ฿ 145,452 ฿ 140,760 ฿ 145,452 ฿ 140,760 ฿ 145,452 ฿ 1,701,264

Smooties

Cat 2 Units

Sold 2108 1740 2108 2040 2108 2040 2108 2108 2040 2108 2040 2108 24656


Cat 2 Total ฿ 115,940 ฿ 95,700 ฿ 115,940 ฿ 112,200 ฿ 115,940 ฿ 112,200 ฿ 115,940 ฿ 115,940 ฿ 112,200 ฿ 115,940 ฿ 112,200 ฿ 115,940 ฿ 1,356,080

Pastry

Cat 3 Units

Sold 2108 1740 2108 2040 2108 2040 2108 2108 2040 2108 2040 2108 24656


Cat 3 Total ฿ 103,292 ฿ 85,260 ฿ 103,292 ฿ 99,960 ฿ 103,292 ฿ 99,960 ฿ 103,292 ฿ 103,292 ฿ 99,960 ฿ 103,292 ฿ 99,960 ฿ 103,292 ฿ 1,208,144

TOTAL ฿ 364,684 ฿ 301,020 ฿ 364,684 ฿ 352,920 ฿ 364,684 ฿ 352,920 ฿ 364,684 ฿ 364,684 ฿ 352,920 ฿ 364,684 ฿ 352,920 ฿ 364,684 ฿ 4,265,488

nn

YEAR 5


Cake

Cat 1 Units

Sold 2170 1960 2170 2100 2170 2100 2170 2170 2100 2170 2100 2170 25550


Cat 1 Total ฿ 149,730 ฿ 135,240 ฿ 149,730 ฿ 144,900 ฿ 149,730 ฿ 144,900 ฿ 149,730 ฿ 149,730 ฿ 144,900 ฿ 149,730 ฿ 144,900 ฿ 149,730 ฿ 1,762,950

Smooties

Cat 2 Units

Sold 2170 1960 2170 2100 2170 2100 2170 2170 2100 2170 2100 2170 25550


Cat 2 Total ฿ 119,350 ฿ 107,800 ฿ 119,350 ฿ 115,500 ฿ 119,350 ฿ 115,500 ฿ 119,350 ฿ 119,350 ฿ 115,500 ฿ 119,350 ฿ 115,500 ฿ 119,350 ฿ 1,405,250

Pastry

Cat 3 Units

Sold 2170 1960 2170 2100 2170 2100 2170 2170 2100 2170 2100 2170 25550


Cat 3 Total ฿ 106,330 ฿ 96,040 ฿ 106,330 ฿ 102,900 ฿ 106,330 ฿ 102,900 ฿ 106,330 ฿ 106,330 ฿ 102,900 ฿ 106,330 ฿ 102,900 ฿ 106,330 ฿ 1,251,950

TOTAL ฿ 375,410 ฿ 339,080 ฿ 375,410 ฿ 363,300 ฿ 375,410 ฿ 363,300 ฿ 375,410 ฿ 375,410 ฿ 363,300 ฿ 375,410 ฿ 363,300 ฿ 375,410 ฿ 4,420,150

oo

Figure 3.3: Show about Sale forecast all 5 years

฿-

฿200,000

฿400,000

฿600,000

฿800,000

฿1,000,000

฿1,200,000

฿1,400,000

฿1,600,000

฿1,800,000

Year 1 Year 2 Year 3 Year 4 Year 5

Cake

Smooties

Pastry

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 = 20 Bath

28,600 cm2 = (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 café, 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

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

Part 1 Equipment

-Oven

-Calculator/cashier machine

-Showcase cake

20,000

25,900

38,000

2

1

1

40,000

25,900

38,000

56

-Balloon whisk

-Rolling pins

-Non-stick baking

-Aluminum cake baking pans

-Tube set

260

800

1,700

300

1,400

3

2

2

2

1

780

1,600

3,400

600

1,400

57

-Plastic dough scraper

-Flame guard oven mitts

-Pastry bags nozzle

-Sieves

-Measuring spoon

250

800

20

350

40

2

2

5

2

2

500

1,600

100

700

80

58

-Measuring cup set

-Measuring cup

-Spatulas

-Dough cutter

-Compartment plate &tray rack

360

50

750

1,850

1,100

2

2

2

2

1

720

100

1,500

3,700

1,100

59

-Chopping board

-Refrigerator

-Shaker

-Freezer

Total

300

15,800

4,500

8,000

1

1

2

2

300

15,800

9,000

16,000

162,880

60

Part2 Table&Chair

-Chairs

-Sofa set

-Book shelf

Total

1,950

9,800

5,400

4

2

2

9,800

19,600

10,800

40,200

61

Part3 Furniture

-TV plasma

- Stereo

-Counter

-Air condition

17,990

30,000

16,000

11,700

1

1

1

1

17,990

30,000

16,000

11,700

62

-Fan

Total

Part4 Decorate

-Wall paper

-Lamp

-Chandelier

750

70 M*M

150

4,000

3

600

6

1

2,250

77,940

42,00

900

4,000

63

-Umbrella

-Tree

-Picture

-Fence

200

100

150

155

4

20

10

6

800

2,000

5,500

850

64

-Fountain

- Fluorescent lamp

- Light Chopsticks

Total

5,500

85

200

1

10

12

5,500

850

2,400

64,800

65

Part3 Depreciation

Equipment & Material Total Useful

life(year.)

Depreciation

per year

Depreciation

per month

Part 1: Equipment

- Oven 40,000 5 8,000 666.66

- Calculator

cashier

25,000 5 5,000 416.66

- Showcase cake 38,000 5 7,600 633.33

- Balloon Whisk 780 5 156 13

- Rolling pin 1,600 5 320 26.66

- Non-stick

baking

3,400 5 680 56.66

-

- Aluminum cake

pan

600 5 120 10

- Tube set

1,400 5 280 23.33

- Plastic douge

scraper

500 5 100 8.33

- Flame guard

oven mitts

800 5 160 13.33

- Pastry

bagsmozzle

100 5 20 1.66

66

- Sieres 700 5 140 11.6

- Measuring

spoon

80 5 16 1.33

- Measuring cup

set

720 5 144 12

- Measuring cup 100 5 20 1.66

- Spatulas 1,500 5 300 25

- Dough Cutter 3,700 5 740 61.66

- Pie Server 260 5 52 4.33

- Compartment

Plate&Tray

Rack

1,100 5 220 18.33

- Chopping Board

1,600 5 320 26.66

- Refrigeration 15,800 5 3,160 263.33

- Shaker 9,000 5 1,800 150

- Freezer 16,000 5 3,200 266.67

Total

32,548

2,712.19

67

Part2 Table&Chair

- Chairs 7,800 5 1,560 130

- Sofa set 9,800 5 1,960 163.33

- Book shelf 10,800 5 2,160 180

Total 5,680 473.33

Part3 Furniture

- TV plasma

17,990 5 3,598 299.83

- Stereo 30,000 5 6,000 500

- Counter

16,000 5 3,200 266.66

- Air condition 11,700 5 2,340 195

- Fan

2,250

5

450

37.5

Total

15,588

1,298.99

Part4 Decorate

- Wall paper 42,000 5 8,400 700

- Lamp 900 5 180 15

68

- Chandelier 4,000 5 800 66.67

- Umbrella 800 5 160 13.33

- Tree 2,000 5 400 33.33

- Picture 5,500 5 1,100 91.66

- Fence 850 5 170 14.16

- Fountain 5,500 5 1,100 91.66

- Fluorescent lamp 850 5 170 14.16

- Light Chopsticks 2,400 5 480 40

Total 12,960 1,079.97

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

167,880.00

32,548.00

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

2,712.33

32,548.00

40,200.00

5,680.00

473.33

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

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


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

167,880.00

32,548.00

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

2,712.33

32,548.00

40,200.00

5,680.00

473.33

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

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

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

167,880.00

32,548.00

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

2,712.33

32,548.00

40,200.00

5,680.00

473.33

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

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

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

167,880.00

32,548.00

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

2,712.33

32,548.00

40,200.00

5,680.00

473.33

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

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

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

167,880.00

32,548.00

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

2,712.33

32,548.00

40,200.00

5,680.00

473.33

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

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


79

Chapter 5 Operations Cost

80

Operating Cost

Cost of goods sold

Ingredients

Price per

unit

No. unit

Total

Wheat Flour (per kg.) 23 50 kg. 1,150

Sugar (per kg.) 22 15 kg. 330

Egg 4 90 egg 360

Milk 200 ml. 12 60 box 720

Baking soda 500 g. 65 5 pack 325

Syrup 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

Passion fruit 1kg. 8 10 kg. 80

Corn 1kg. 10 10 kg. 100

Mangosteen 1kg. 25 10 kg. 250

Kiwi 1kg. 195 10 kg. 1,950

Almond 1pack 10 60 pack 60

Pumpkin seeds 1 pack 50 50 pack 2,500

Cashews nut 1kg. 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

Tissue (24 piece/pack) 168 15 pack 2,520

81

Plastic spoons (100 piece/pack) 15 15 pack 225

Plastic cup (20piece/pack) 45 60 pack 2,700

Cake box (20 piece/pack ) 9 60 pack 540

Tube per pack (200 piece/pack) 20 1 pack 20

Total 35,860

Cost of labor (per month)

Position Amount Salary Total

Manager 1 7500 7500

Waiter 2 5000 10000

Chef 2 7000 14000

Total 5 31500

82

Chapter 6 Administration Cost

83

Administration Cost

Administration Cost Year 1 Topic January February March April May June July August September October November December Total

Rental 6000 6000 6000 6000 6000 6000 6000 6000 6000 6000 6000 6000 72000

Salary 31500 31500 31500 31500 31500 31500 31500 31500 31500 31500 31500 31500 378000

Telephone 200 205 210 220 200 233 215 235 250 210 200 225 2603

Internet Fee (6 Mb

BB)

590 590 590 590 590 590 590 590 590 590 590 590 7080

Gas 560 560 560 560 840 560 840 840 560 560 840 840 8120

Electricity 4,410.00 4,672.50 4,824.32 4,502.00 4,691.00 4,480.00 4,450.00 4,724.24 4,633.25 4,694.32 4,810.67 4,543.70 55,436.00

Water 300 310 315 350 340 300 300 315 300 310 310 320 3770

Total 43560 43837.5 43999.32 43722 44161 43663 43895 44204.24 43833.25 43864.3 44250.67 44018.7 527009

84

Administration Cost Year2

Topic January February March April 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 50400 495900

Telephone 300 234 237 231 150 177 237 231 204 198 267 213 2679

Internet Fee (6 Mb BB) 590 590 590 590 590 590 590 590 590 590 590 590 7080

Gas 870 870 580 580 580 580 580 580 580 870 870 870 8410

Electricity 4987 4980 4650 4697 4703 4600 4691 4571 4793 4997 4874 4991 57534

Water 450 397 385 350 355 349 300 319 365 489 400 395 4554

Total 53697 53571 52942 52948 52878 52796 52898 52791 53032 53644 53501 63459 648157

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 180 210 195 210 198 171 243 171 174 180 204 171 2307


Gas 580 870 580 580 580 580 580 870 580 580 870 1160 8410

Electricity 4400 4500 4210 4000 4265 4300 4200 4500 4100 4000 4500 4530 51505

Water 450 500 440 389 490 397 469 500 423 470 496 500 5524

Total 52700 53170 52515 52269 52623 52538 52582 53131 52367 52320 53160 53451 632826

86

Administration Cost Year 4 Topic January February March April May June July August September October November December Total

Rental

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

Salary

40,500.00

40,500.00

40,500.00

40,500.00

40,500.00

40,500.00

40,500.00

40,500.00

40,500.00

40,500.00

40,500.00

40,500.00

486,000.00

Telephone

360.00

240.00

264.00

270.00

180.00

231.00

300.00

270.00

237.00

267.00

297.00

234.00

3,150.00

Internet

590.00

590.00

590.00

590.00

590.00

590.00

590.00

590.00

590.00

590.00

590.00

590.00

7,080.00

Gas

580.00

870.00

580.00

580.00

580.00

580.00

870.00

570.00

570.00

870.00

870.00

1,160.00

8,680.00

Electric

4,947.00

4,667.00

4,460.00

4,987.00

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

Water

459.00

498.00

421.00

445.00

378.00

366.00

450.00

467.00

443.00

345.00

423.00

489.00

5,184.00

Total

53,436.00

53,365.00

52,815.00

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

87

Aministration Cost Year5 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 450 510 270 360 300 240 210 240 210 270 300 450 3810


Gas 870 580 290 580 580 290 580 870 290 580 580 1160 7250

Electicity 4700 4570 4420 4698 4420 4316 4380 4580 4378 4524 4654 4977 54617

Water 375 358 325 453 338 388 320 342 329 312 421 496 4457

Total 53485 53108 52395 53181 52728 52324 52580 53122 52297 52776 53045 54173 635214

88

Chapter 7 Financing

89


94

Cash Flow

Healthy Bakery House

Cash flow

Year 1 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total

Description

Cash flows from operating activities

Net income 321,780.00 290,640.00 321,780.00 311,400.00 321,780.00 311,400.00 321,780.00 321,780.00 311,400.00 321,780.00 314,340.00 318,480.00 3,788,340.00

Depreciation 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

Decrease (Increase) in Inventory - - - - - - - - - - - -

Increase (decrease) in Accrued Expenses - - - - - - - - - - - - Net cash from operating activities 356,511.33 325,371.33 356,511.33 346,131.33 356,511.33 346,131.33 356,511.33 356,511.33 346,131.33 356,511.33 349,071.33 353,211.33 4,205,116.00

Cash flows from investing activities

Decrease (Increase) in Fixed Asset (Rental 6000/month) -351,520.00 Net cash used in investing activities -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 -6,000.00

Cash flows from financing activities

Increase (decrease) in Borrowing 1,000,000.00 -100,000.00 900,000.00

Increase (decrease) in long term dept paid 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 Net cash used in financing activities 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 -102,500.00 920,000.00

Net increase (decrease) in cash 1,705,531.33 321,871.33 353,011.33 342,631.33 353,011.33 342,631.33 353,011.33 353,011.33 342,631.33 353,011.33 345,571.33 244,711.33 5,410,636.00 Cash at begining of month - 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 37,681,168.00 Cash at end of month 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

95


Description


Net income 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

Depreciation 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




Decrease (Increase) in Fixed Asset Net cash used in investing activities -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


Increase (decrease) in Borrowing 900,000.00 -100,000.00 800,000.00

Increase (decrease) in long term dept paid 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 Net cash used in financing activities 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 Net increase (decrease) in 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

Cash at begining of month - 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 Cash at end of month 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


Description


Net income 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

Depreciation 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








Cash at begining of month - 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 Cash at end of month 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


Description


Net income 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

Depreciation 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








Cash at beginning of month - 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 Cash at end of month 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


Description


Net income 375,410.00 339,080.00 375,410.00 363,300.00 375,410.00 363,300.00 375,410.00 375,410.00 363,300.00 375,410.00 363,300.00 375,410.00 4,420,150.00

Depreciation 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








Cash at beginning of month - 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 Cash at end of month 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


Asset

Current Assets

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

Rental 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

Fixed asset 345,520.00 345,520.00

Accumulated Depreciation 416,776.00 833,552.00 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

Total Fix Asset 685,040.00 685,040.00

Total Assets 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

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

100


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

Rental 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

Fixed asset 345,520.00 345,520.00

Accumulated Depreciation 5,001,312.00 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 87,522,960.00

Total Fix Asset 685,040.00 685,040.00

Total Assets 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



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

Total Liabilities and Equity 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

101


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

Rental 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

Fixed asset 345,520.00 345,520.00


Total Fix Asset 685,040.00 685,040.00

Total Assets 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



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

Total Liabilities and Equity 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

102


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


Rental 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

Fixed asset 345,520.00 345,520.00


Total Fix Asset 685,040.00 685,040.00

Total Assets 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 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


103


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


Rental 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

Fixed asset 345,520.00 345,520.00


Total Fix Asset 685,040.00 685,040.00

Total Assets 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 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


104

Payback Period

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

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

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 it’s 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

Sale decrease Interest Expense

Year 1 5% 10% 15% 5% 10% 15% 5% 10% 15%

Sale

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

Cost of good sold

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

Gross margin

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

Total operating

expense

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

Operating outcome

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

Interest Expense

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

EBIT

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

Taxes incurred

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

109


Year 2 5% 10% 15% 5% 10% 15% 5% 10% 15%

Sale 3,719,240.50

3523491

3327741.5

3,914,990.00

3914990

3,914,990.00

3,914,990.00

3914990

3,914,990.00

Cost of good sold 430320 430320 430320 430320 430320 430320 430320 430320 430320

Gross margin

3288920.5

3093171

2897421.5

3,484,670.00

3484670

3,484,670.00

3,484,670.00

3484670

3484670

Total operating expense 1069783 1069783 1069783 1069783 1069783 1,069,783.00 1,123,272.15 1176761.3 1,230,250.45

Operating outcome

2219137.5

2023388

1827638.5

2730355

2730355

2,730,355.00

1,123,863.60

2307908.7

2254419.55

Interest Expense

30000

30000

30,000.00

31500

33000

34,500.00

30,000.00

30000

30000

EBIT

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

Taxes incurred

656,741.25

598016.4

539,291.55

809,656.50

809206.5

808756.5

699,419.36

683372.61

667325.865

110


Year 3 5% 10% 15% 5% 10% 15% 5% 10% 15%

Sale 3,839,216.00 3637152 3435088 4041280 4041280 4041280 4,041,280.00 4041280 4041280

Cost of good sold 430320 430320 430320 430320 430320 430320 430320 430320 430320

Gross margin

3408896

3206832

3004768

3,610,960.00

3610960

3610960

3,610,960.00

3610960

3610960

Total operating expense 1054202 1054202 1054202 1054202 1054202 1054202 4,665,162.00 1159622.2 1212332.3

Operating outcome 1,164,935.50 2152630 1950566 2730355 2730355 2730355 2,730,355.00 2451337.8 2398627.7

Interest Expense 30000 30000 30000 31500 33000 34500 30,000.00 30000 30000

EBIT

2,324,694.00

2122630

1920566

2,698,855.00

2697355

2,695,855.00

2,474,047.90

2421337.8

2368627.7

Taxes incurred

697,408.20

636789

576169.8

8,096,565.00

8092065

8087565

742,214.37

726401.34

710588.31

111


Year 4 5% 10% 15% 5% 10% 15% 5% 10% 15%

Sale 4,052,213.60 3838939.2 3625664.8 4265488 4265488 4265488 4,265,488.00 4265488 4265488

Cost of good sold 430320 430320 430320 430320 430320 430320 430320 430320 430320

Gross margin 3621893.6 3408619.2 3195344.8 3,835,168.00 3835168 3835168 3,835,168.00 3835168 3835168

Total operating expense 1058595 1058595 1058595 1058595 1058595 1058595 1,111,524.75 1164454.5 1217384.25

Operating outcome 2563298.6 2350024.2 2136749.8 2730355 2730355 2730355 2,723,643.25 2670713.5 2617783.75

Interest Expense 30000 30000 30000 31500 33000 34500 30,000.00 30000 30000

EBIT

2,533,298.60

2320024.2

2106749.8

2,761,855.00

2763355

2764855

2,723,643.25

2670713.5

2617783.75

Taxes incurred

759,989.58

696,007.26

632024.94

828,556.50

829006.5

829456.5

817,092.98

801214.05

785335.125

112


Year 5 5% 10% 15% 5% 10% 15% 5% 10% 15%

Sale 4,199,142.50 3,978,135.00 3757127.5 4420150 4420150 1054340 4,420,150.00 4420150 4420150

Cost of good sold 430320 430320 430320 430320 430320 430320 430320 430320 430320

Gross margin 3768822.5 3547815 3326807.5 3,768,822.50 3547815 2730355 3,768,822.50 3547815 3326807.5

Total operating expense 1054340 1054340 1054340 1054340 1054340 1054340 1,107,057.00 1054340 1212491

Operating outcome 2714482.5 2493475 2272467.5 2,730,355.00 2730355 2730355 2,661,765.50 2730355 2114316.5

Interest Expense

30,000.00

30,000.00

30000

31500

33000

34500

30,000.00

33000

30000

EBIT

2,684,482.50

2463475

2242467.5

2,761,855.00

2763355

2764855

2,691,765.50

2763355

2144316.5

Taxes incurred

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. It’s 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%3A2010-03-26-15-00-

28&id=205%3A2010-07-01-06-47-42

https://foursquare.com/v/wawee-coffee-กาแฟวาว/4cfc8512084f548120b68609

http://www.tripandhotel.com/th/index.php?option=com_content&view=article&id=246%3A2011-

02-25-16-37-54&catid=50:2011-01-21-05-24-11&Itemid=115

http://www.chiangraidiary.com/ชีวิตธรรมดา/

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.tripandhotel.com/th/index.php?option=com_content&view=article&id=246%3A2011-02-25-16-37-54&catid=50:2011-01-21-05-24-11&Itemid=115

http://www.tripandhotel.com/th/index.php?option=com_content&view=article&id=246%3A2011-02-25-16-37-54&catid=50:2011-01-21-05-24-11&Itemid=115

116

Member Group 5

Miss JITTIKARN YOUNGSUM 5231207014

Miss CHUENKAMON KANPHET 5231207022

MR. SONGCHAI SILTAPAVET 5231207036

Miss THUNYATHORN KITICHAI 5231207043

Miss POONYAWEE KOM-ON 5231207060

Miss PIMPAKARN PUTTAKAMNERD 5231207069

Miss LATTAWAN NARONGRIT 5231207087

Miss SAWAROT KHAWDAM 5231207112

healthy bakery house

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