Professional Documents
Culture Documents
This Project is a part of 1203302 Project Feasibility Study and Evaluation Course in the third
semester of 2009. In this project is studying the feasibility of dessert business in Bangkok, which is
include generally of dessert shop business, management, competition analysis and marketing
feasibility, the technical process in dessert business, and the financial feasibility of this business This
project makes everyone who interested to get knowledge and information about dessert business
before make decision to investment, including preoperational process and operation process of dessert
business, for the benefit to investment and profit of doing this business.We expect that our project will
provide benefit more and more interested person, moreover, if they are any error in this project or
whatever, I ground made an apology at this opportunity.
Jantima Maneeniam
Table of content
Title Page
Preface
Table of Content
Chapter 1: Introduction 1
2.5 Strategy 9
4.1.3 Location 38
Chapter 6: Summary 52
Appendix 57
List of Figures
Page
List of Tables
Page
TABLE 8: OVERHEAD 42
1. Study about situation of Thai desserts now in Bangkok and study about general information
of Thai dessert such as equipment, menu, raw materials, how to cook each menu, and how
can modify feature of them or create a new
one etc.
2. Survey the market by using online questionnaires and use the result to improve my product.
The legal of Thailand which related my products such as about open business
what I should to do, how to open shop or restaurant in Thai, what kinds of
taxes I will pay, and human resources of my company.
Consumer behaviors.
environment)
Location
Company’s investment cost, operation expense, and other expenses.
monthly)
Time Frame (Table 1: time frame activities within April 2010- May 2010)
5
Now, Thai desserts business is slow down because the cost of main raw material is
very high especially sugar. It is directly affected with this business. In addition, every shop has
both same product and feature. That cause makes the prices of goods is very cheap because of
high competitors but the customers demand decrease. They take care of their health more than
other thing. According to Food Focus Thailand, they lunched the information about the
demand of Thailand is going to be change in term of consumption behavior. They take a lot of
bakery and import the raw material of food from other countries still increase more than
0.87% in this year. And according to Kasikorn center research, they think about Thailand
consume desserts 900 gram per person per year. That mean this business can be increase
because when compare to other country, It is very less. I should this information to analyze
what desserts that I should to do and it still keep the identity of Thai and it can attract
customer well. Then, I put the fusion concept to apply and modify with features and tasty
become a new one.
In the part of location, I choose Silom Street. According to the one of article on the Manager
Daily news, he said that Silom is in top 20 good business area especially in Soi Lalaaisap
because in Silom, there are a lot of offices, department stores, and people that live in here, and
there are a lot of people live surrounding that area following the figure 1:
6,000 2008
4,000 2009
2,000
0
Male Female Total
7
FUSION DESSERTS
5. Herbal sticky rice with Sungkhaya 6. Kao Niaw Kaew Cheese Pie
Custard Su Shi
BEVERAGE
Seasoning Menu
“I want to increase the market share into 3 % of dessert business in Silom area ”
2.5 Mission
“My company is the leader of fusion dessert. I use the high quality of raw
materials and the product is good taste. There is nice packaging that can be use gift for
other person and keep the standard quality to the future.”
2.6 Strategy
1. Corporate level
In this level, I use “Market Penetration” to increase market share of company because I
am a new shop and there a lot of competitors both direct and indirect. So, I want to contract
consumers directly. I will talk about it the marketing part.
10
2. Business level
I focus on the differentiation of product and how to make it distinguish from other.
I mention about the quality of all of the process that related with our products until the
products sold. The Product differentiation can be done by using the unique packaging.
That thing is very important to make me different from other and make the prices of product
is second factor too because customer can see my intention through the value of products.
3. Functional level
Human resource: We have a cook who is professional in food fusion of 2 nations. She has
knowledge both Thai dessert and international bakery that get from her past experience in
several years. We allocate and educate our staff to know and understand how to use
equipments, how to maintain equipments, learn company regulations before working for
easy in real working and also help to reduce trouble and obstacle. We divide our staff into
departments;
1.) Production
2 Female cook
4 Staffs
2.) Front
1 Cashier
2 Waiters + Receptionist
3.) General management; Owner.
4.) Accounting 1 position
5.) Marketing 1 position
Finance: Give an advice for future financial planning or face with loss problem and also
do balance sheet, profit-loss, and income statement for report financial conditions of each
year and can check back.
Marketing: This department takes a responsibility in promote and advertise our products
to public. It helps many people know our company better.
Production: We control company production and always think about new formulas dessert
to make product diversity. For example, produce dessert from seasonal fruits to attract
customers and reduce our cost in the same time because when season of fruits come, their
price will be cheap such as mangoes will grow in summer and their price will be cheaper,
so we use them to make Mango Cheesecake.
General Management: There is only one owner who controls everything in shop and
makes all decisions of company.
11
Political: Now, Thailand has a political situation that affected directly with my
business cause the Rajchaphasong road is closed by Thai red shirt group. Then, my
business is located near that area. Some days, I must to close the shop follow the
government order. In addition, the people don’t want to go to Silom because they
concern about the safety. So, the people who live and work in this area cooperate
together to drive out the red shirts in Rajchaphasong road. It is disorder situation in
Thailand now.
of political situation.
Social & Technology: Now social and technology come together such as
Facebook; it is a large online social network that many people use to help their business.
When I talk about technology in this period, it is important factors that appear in all of
the process of business since before I desire to do the business until sale the product.
For example; before I desire to do the business, I search many information on the
internet webpage.
When they see a good environment and nice decoration, they should come to the shop.
The good environment management system surrounding the shop is the heart of
services. The shop must be clean and sunny bright.
12
1. Competitors Analysis:
I have many competitors both direct and indirect as following;
3. Meeting Moment
Their shop and food is a good decorate the same
too. This shop is suitable for dinner or meeting.
Their product focus on cake
4. Something sweet
2. CUSTOMER ANALYSIS
Flavour shop offers good taste of desserts to serve the customer and it is the place
that customer can come to meeting. There are a lot of desserts that offer to you.17
Who are the customers? Age 15->25 years old both male and
female
Nice packaging
Hungry
Where customer can contract? At Our shop
Mobile phone
Who is in the decision making? Parents
Friends
How? Good marketing to make customer
memorize this brand.
Attractive promotion
15
FREQUENCY
AGE Eat Thai dessert at
least one time/ week Never
Below 15 7 1
15-20 years 20 3
21-25 years 38 2
More than 25 26 3
I separate the group of people by using the age and divide it into 4 groups that can
see on the table above. Then use this information to focus our target market groups.
The most of 27-25 years old, there are eat or buy Thai dessert at least one time per week.
This is the main target group of our business.
16
FREQUENCY
Eat Thai dessert at
least one time/ week Never
Below 15 7 1
15-20 years 20 3
21-25 years 38 2
More than 25 26 3
Our target market group are the people who have a age 21 until more than 25 years
old. The most of our target group are women.
Positioning Analysis:
My positioning is modern design in feature of dessert and the prices is medium when
compare with other shop around Silom. Our business is the one of fusion dessert surrounding
this area.
17
1. Fusion desserts: I mix the two styles of desserts to become a new one such as
Rammit Pie, Kao Tok brownie, and Kanom Mor Kaeng Tuay Thong
3. Beverage
2. Prices: The prices of each product depend on the cost and other expenses. But it is not
too high.
3. Place: Flavour shop located in Silom Soi 5. It near the customer offices and it is
convenience to go there.
4. Promotion: According to the corporate level strategy, there are 3 steps to promote
this business.
1. First step call “Free taste”. Before a few days t in the first mouth that I open the
shop, I distribute the products to the people surrounding my shop and give leaflet to
them. In the leaflet, there are 15% discount coupons for customers who buy the product
2. Second step, There is a promotion for people that come in the first day open may
be in 10%.
3. In the last step, my shop has a social network on Facebook to customer come to
join, update the new launched menu and exchange the information. Together
18
Leaflets
2,400 baht/1000 leaflets (For the 3 mouth in the first year opened)
Radio advertise
• Easy FM 105.5
• 1,500 Bath/spot (within 3 month on the first year and on the Jun-Oct in every year)
• Short spot and speaking brand and products or service. The length is about 30 second
Sale promotion
• 10% discount on first week open.
• 15% discount coupons for the first week and every third week of mouth.
Mkt. Expenses Y1 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total
- Leaflets 2,400 2,400 2,400 2,400 2,400 2,400 2,400 2,400 2,400 2,400 2,400 2,400 12,600
- Radio advertising 45,000 45,000 45,000 0 0 45,000 45,000 45,000 45,000 45,000 0 0 360,000
- Discount coupon 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 18,000
Subtotal Mkt.
expenses 48,900 48,900 48,900 3,900 3,900 48,900 48,900 48,900 48,900 48,900 3,900 3,900 390,600
Mkt. Expenses in Y2
- Leaflets 600 600 600 600 600 600 600 600 600 600 600 600 7,200
- Radio advertising 0 0 0 0 0 0 0 0 0 0 0 0 0
- Discount coupon 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 18,000
Subtotal Mkt.
expenses 2,100 2,100 2,100 2,100 2,100 2,100 2,100 2,100 2,100 2,100 2,100 2,100 25,200
Mkt. Expenses in y3
- Leaflets 600 600 600 600 600 600 600 600 600 600 600 600 7,200
- Radio advertising - - - - - - - - - - - - -
- Discount coupon 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 18,000
20
Y1 Y2 Y3
1. THONG YOD GREEN TEA CAKE 214,245.00 188,784.00 181,953.00
2. KAO NIAW KAEW CHEESE PIE 321,367.50 283,176.00 298,390.50
3. MILK TEA CAKE 201,825.00 177,840.00 187,395.00
4. HERBAL STICKY RICE WITH SUNGKHAYA 152,145.00 134,064.00 141,267.00
5. RAMMIT PIE 80,730.00 71,136.00 74,958.00
6. KHANOM MOR KANG TUAY THONG 202,860.00 178,752.00 188,356.00
7. KAO TOK BROWNIE 305,325.00 269,040.00 283,495.00
8.DURIAN CAKE 86,319.00 76,383.00 77,211.00
9 RAMBUTAN JELLY 102,165.00 90,405.00 91,385.00
10.PINE & PRUNE 204,412.50 180,120.00 189,797.50
11. GRAPE MIX FRUITS 202,860.00 178,752.00 188,356.00
12. FRESHY GRAPE 228,217.50 201,096.00 211,900.50
13. AVOCADO PLUS 264,235.50 232,833.60 245,343.30
14. RED GANG 327,060.00 288,192.00 303,676.00
15. HONEY DRAGON 213,727.50 188,328.00 198,446.50
Total Sales 3,107,494.50 2,738,901.60 2,663,483.80
Conclusion
To run my business, there are four main factors that both directly affect and
indirectly affect to my business. Political situation at the Rajchaphasong road, Bangkok,
by red shirt protestors cause my shop has to close following government order. Thai
economic is now slow down due to consequence of political situation. Technology is
important in term of pre information searching and helps many people know our
business. Environment in shop and inside shop decoration are important for customers
decision. Competition analysis (3C Analysis), I divide them into 2 groups. Direct
competitor is Mamon Cake who has some menu like me. Indirect competitors are
Bussaracum Royal Thai Cuisine, Souffle Home Bakery, Meeting Moment, Something
Sweet, and Little Home Bakery. Customer analysis, I identify who are my customers. I
can tell the reason of customers that want to buy my products. I know when customers
buy my products. I know the ways that customers use to contact me. I know who has an
influence in decision making. The strategies good marketing and attractive promotion
make customers can memorize my brand well.
Marketing mix strategy, products are fusion desserts, seasoning desserts, and
beverage. Price of each product depends on cost and other expenses but it is not too
high. Place is located at Silom Soi 5 where is near customers offices. Promotion is 3 steps
to promote my business; free taste, first day opening, and online social network “Face
book”.
RAMMIT PIE
RAMBUTAN JELLY
It made of fresh rambutan. The taste is a
little sweet. It can available in June until
October.
BEVERAGE
FRESHY GRAPE
The main ingredient is grape and there are a lot
of nutritive values as highlighted below:
- Important vitamins such as vitamin A, B1, B2,
B6 and C6 are found in grapes.
- Anti-oxidants such as anthocyanin, flavones,
geranial, linalool, and tannins.
- Grapes contain all the necessary minerals
such as calcium, chlorine, copper, fluorine,
iron, magnesium, manganese, phosphorus,
potassium, silicon and sulfur.
AVOCADO PLUS
The avocado is the second fruit with the
highest monounsaturated fatty acids content at
20%. This amounts to almost twenty times that
of any other fruit.
RED GANG
It made of tomato and strawberries which
is a good ingredient to mix together. Both of
them have good nutrition for your health. Let’s
taste.
HONEY DRAGON
It made of soybean milk, dragon fruit
and honey and then pours the red syrup
in the top of juice.
26
INGREDIENTS:
- 240 g all-purpose flour
- 1 teaspoon baking powder
- ½ teaspoon baking soda
- 200g unsalted butter, softened
- 200g castor sugar
- 3 large eggs
- 2 tablespoons green tea powder
- 150g natural yogurt
- 200g whipping cream
- Gold Egg Yolks Drops for decoration
METHODS:
1. Bring out the draft, coat with butter, prepare the paper, and warm the stove.
2. Mixed green tea powder with Natural yogurt for green tea powder absorbs water from Natural
yogurt and makes cake body not too dry.
3. Sift flour ,baking powder ,baking soda together
4. Used mixture mix sugar and unsalted butter beat until smooth, put it together with the Mixed
green tea powder and Natural yogurt beat until it blend and smooth, put into draft.
5. Bring to the oven with 180 Celsius ,45-60 minutes or wait until it’s OK
6. Bring the cake out from the oven. Cool for shortly.
7. Beat whipping cream with the max speed of the mixture until it smooth.
8. Use whipping cream coat the front of the cake and decorate it with Gold Egg Yolks Drops.
INGREDIENTS THONG YOD:
- 15 egg yolks
- 10 tbsp. Thong Yod flour (wheat and rice flour mixture)
INGREDIENTS OF SYRUP:
- 10 measuring cups castor sugar
- 6 measuring cups fresh water
- Ingredients of Light Syrup
- 1 measuring cups castor sugar
- 1 measuring cups fresh water
METHODS:
1. Separate the yolks from white eggs. Strain though muslin. Squeeze.
2. Blend until thick and fluffy for 15 minutes.
3. Ladle the mixture in the cup. Add 4 tbsp. of flour. Mix well.4. Drop the mixture in boiling syrup.
Increase heat.
27
2. KAO NIAW KAEW CHEESE PIE
INGREDIENT OF BISCUIT:
- 300g biscuit
- 200g Melt unsalted butter
- 50g Icing sugar
METHODS:
- Mix Grind biscuit with Melt unsalted butter and Icing sugar.
- Put mix biscuit into draft, freeze in refrigerator.
INGREDIENT OF STICKY RICE:
- 300g Sticky rice
- 1 cup Coconut cream
- teaspoon salt
- 300g castor sugar
- teaspoon Limewater
- cup Water
- cup Intensive Pandanus leaf
METHODS:
- Rinse sticky rice, rinse sticky rice again with water that rinse with alum, cook the rice
- Boil Bakery sugar, Limewater , Salt, Water filter it with white cloth , mix it with
Coconut cream and Intensive pandanus leaf , boil it again, put the sicky rice into, stir
until it dry.
- Put mix sticky rice into the next layer from biscuit estimate height 5 mm, freeze in
refrigerator.
INGREDIENT OF CREAM CHEESE:
- 1 piece Cream cheese
- 20g Unsalted butter
- teaspoon Salt
- 200g sweetened condensed milk
- 2 teaspoons gelatin
- 50g hot water
- blueberries or other fruits
METHODS:
1. Melt gelatin with hot water, beat cream cheese and butter until it mix together, put
sweetened condensed milk into it, beat until it combine, put gelatin and beat it again,
put it to the next layer from sticky rice layer
2. Freeze it in refrigerator, wait until cream cheese hard, cover it with blueberries or
decorate with other fruits
28
3. MILK TEA CAKE
INGREDIENTS OF CAKE:
- 70g all-purpose flour
- teaspoon baking powder
- 60g castor sugar
- 3 large eggs
- 55g unsalted butter, softened
- 1 teaspoon Ovalet
- teaspoon salt
- 25g milk tea
METHODS:
1. Bring out the draft,coat with butter , prepare the paper , warm the stove.
2. Sift flour, baking powder and vanilla extract in large mixer bowl. Add granulated
sugar, eggs, milk, Ovalet, salt.
3. Beat all with the max speed of the mixture for 5 minutes.
4. Down speed for 1 minutes. Add unsalted butter. Beat all together.
5. Close mixture. Mix all with mixer.
6. Put into draft. Bake 180 Celsius, 45-60 minutes or wait until it’s OK.
7. Cool cake before bring it to decorate.
INGREDIENTS OF SOFT MILK TEA:
- 240g evaporated creamer
- 1 teaspoon corn flour
- 100g sugar
- 240g milk tea
- teaspoon agar
- 80g unsalted butter
METHODS:
1. Mix corn flour, granulated sugar, and jelly powder in copper pan. Add milk tea,
evaporated creamer, and unsalted butter.
2. Bring it to stove. Mingle until it’s boiled.
3. Put all on cake when it’s warm.
29
4. HERBAL STICKY RICE WITH SUNGKHAYA CUSTARD SU SHI
INGREDIENTS OF STICKY RICE:
- 830g sticky rice
- 3 cups coconut cream
- 400g castor sugar
- 4 teaspoons salt
- 2 Pandanus leaves
- Roasted green beans, peeling bark for decoration
METHODS:
1. Rinse and Drench sticky rice for 5 hours. Bring it to steam for 20–25 minutes and
wait until it’s warm down.
2. Bring coconut cream, sugar, salt, and pandan to stove until it’s boiled.
3. Mix sticky rice with coconut cream that boiled and filtered when it still hot , close the
lid wait until sticky rice absorb coconut flavour and smell.
4. Put sticky rice into rectangle draft, put in many layer may swap color in each layer or
shape it into sashimi cover with egg custard decorate it with peel off green bean.
SUNGKHAYA CUSTARD
INGREDIENTS:
- 10 large eggs
- 2 cups coconut milk
- 1 cup palm sugar
- 5 Pandanus leaves
METHODS:
Mix coconut cream, palm sugar, eggs, and pandannus, screw it up until palm sugar
melt down, filter it with white cloth, put into bowl, boil it with medium fire 10 minute or
ripe.
30
5. RAMMIT PIE
INGREDIENT OF PIE POWDER
1. All-purpose flour 150 grams
2. Sugar 30 grams
3. Baking powder ¼ tsp.
4. Salt 1/8 tsp.
5. Butter 3 tablespoons
6. Cold water ¼ cup
INGREDIENT OF PIE:
METHODS:
1. Well mix the coconut cream, palm sugar and dough.
2. In a different bowl, beat duck's eggs and then add salt.
3. Mix number 1 and 2 altogether in a pot. Then, cook it with medium heat for 5 minutes.
4. Next, move it from the pot into a bowl.
5. Put the bowl in cooking oven with 350F for 35 minutes or until the surface turn to brown.
6. Top with fried onion.
INGREDIENT OF PIE:
- Salt ¼ teaspoons
- Butter 120 g.
- Cool water 7 g.
METHODS:
2. Next, mix the flour, salt, sugar, and butter well and add the cool water.
4. And then, press into the mold and bake into oven in 180C about 15 minutes.
32
INGREDIENTS:
- Cake flour 450 g.
- Baking Powder 2 tbsp.
- Sugar 500 g.
- Salt 1 tbsp.
- Vanilla extract ¼ teaspoons
- Butter 250 g.
- Cocoa powder 60g.
- Margarine 250 g.
- Chicken’s egg 8 eggs
- Milk ½ cup
METHODS:
1. Prepare the mold. Put the paper to smear the butter and open the oven
2. Sift the flour, baking powder, salt.
3. Melt the butter and margarine.
4. Beat the egg and sugar well. Next put the flour, milk, and vanilla flavor.
5. Pour the mixture and put the Kao Tok in the top of brownie.
6. Bake in 180C about 20-30 minutes
33
(A)
250 gm. unsalted butter, room temperature
300 gm. sugar (if your durian is sweet use lesser sugar,
maybe 200 gm.)
4 eggs
(B)
200 gm. durian flesh, removed seeds (or get the frozen de-
seeded kind)
1/2 cup 2 % milk
2 tbsp. sugar
1 tsp. durian essence (I used vanilla extract instead)
(C)
200 gm. self -raising flour, sifted (I used 200gm of all-purpose flour and added 2 tsp of baking
powder instead)
100 gm. cake flour, sifted
1 tbsp. custard powder ,sifted
METHODS:
- Preheat oven to 325 F (You might find that you will need to bake at 300F for a longer
duration instead if you are not using Bundt pan) .Prepare a large or 12 cups non-stick
Bundt pan. (I used two 8″ round Wilton pans instead. I also used Wilton’s Cake
Release on the pans).
- Combine ingredients(C) in a large bowl, sift and set aside.
- Combine ingredients (B) in blender or food processor, blend till well combine, set
aside.
- Combine ingredients (A) in mixer except eggs at high speed till light and fluffy.
Reduce speed to medium when add eggs one at a time and cream well after each
addition.
- Pour ingredients (B) into the mixer with (A) and whisk for 1 minute or until well
combine, and then add in (C), together into the mixture well for 30 seconds.
- Pour the cake batter into a greased pan, bake for 45-50 minutes (or longer if not using
Bundt pan) or adjust to your oven temperature, till golden brown. Test with a
toothpick. When comes out clean, it’s ready.
- Remove cake from oven and then pan, leave it cool. Sprinkle with some icing sugar
before cut into pieces and serve with tea or coffee as snack.
34
9) RAMBUTAN JELLY
INGREDIENTS:
- Gelatins 1 box
- Cool water 2 cups
- Boiling water 2 cups
- Rambutan 1 can
METHODS:
3. Pour it into the block and refrigerate into the refrigerator about 2-3 hours
BEVERAGE
Method:
a. Spin pineapple juice, pineapple, and prunes with blender until smooth. Add salt and
ice scale. Spin all until powdered.
b. Put into glass. Served with syrups.
35
11.) GRAPE MIX FRUITS
Ingredients:
- 3 cups grape juice
- piece pineapple
- piece watermelon
- apple
- 1 orange
- 1 tablespoon lemonade
- ice scale
Method:
1. Split pineapple, watermelon, and apple to small pieces. Add lemonade.
Stir all.
2. Peel orange. Add orange and grape juice. Use scoop to squeeze juice.
Add ice scale before served.
12.) FRESHY GRAPE
Ingredients:
- g black grapes
- 1 tablespoon lemonade
- ice scale
Method:
1. Rinse black grapes. Split to half piece. Squeeze all.
2. Add lemonade into grape juice that squeezed. Put into glass with ice
scale.
36
13.) AVOCADO PLUS
Ingredients:
- avocado
- 1 kiwi
- 2 cups apple juice
- 2 peppermint leaves
- 1 cup ice scale
- syrups
Method:
1. Spin avocado, kiwi, and apple juice with blender until smooth. Add
peppermint leaves. Spin all.
2. Add ice scale and spin until it’s powdered. Put into glass. Served with
syrups
Ingredients:
- 1 tomato
- 6 strawberries
- 2 cup strawberry juice
- 1 cup ice scale
Method:
3. Spin tomato (skinned) and strawberries with blender. Add strawberry
juice. Spin all until smooth.
4. Add ice scale and spin until it’s powdered. Put into glass. Served with
syrups.
37
Ingredients:
- 1 cup soybean milk
- Cup red dragon fruit.
- 2 tablespoons honey
- 1 cup ice scale
Method:
1. Spin soybean milk and red dragon fruit with blender until smooth. Add ice
scale and honey. Spin all.
2. Put into glass.
38
4.1.3 LOCATION
Flavour shop is located at Silom Soi 5. It nears Bangkok Bank. This area is 8 sq.m. It
is a golden place to do business because there are a lot of offices located in there. The rental
is 35,000 per month. This shop including air condition, kitchen room, and there are clear
glasses surrounding shop.
Investment Cost
Prices
Cooking Utensils 1,454
Tools 5,198
Baking Supplies 1,955
Condiment Keepers 3,630
Cookware 48,112
Ware 2,190
Glasses 1,238
Other 1,290
Shop & office eqiudments 192,330
Total 257,397
TABLE 5: INVESTMENT COST
OVERHEAD
OVERHEAD
baht/
mouth
Building rental fee 35,000
Electricity 2,500
Water 500
Depreciation 2,138
Total 40,138
TABLE 8: OVERHEAD
Salary
UTILITIES EXPENSES:
Utilities
Electricity 4,000
TT&T internet and telephone expense/month
- Internet expense (include VAT) 631.5
- Telephone expense 900
- Maintenance costs 100
Total internet and telephone expense/month 2,231.50
Water 500
Total Utilities 6,732
45
Administration cost
Baht/
mouth
Electricity 4,000
TT&T internet and telephone expense/month
- Internet expense (include VAT) 631.5
- Telephone expense 900
- Maintenance costs 100
Total internet and telephone expense/month 2,231.50
Water 500
Total salary 80,000
Total Administration cost 88,363
46
4.6 Conclusion
This chapter is about technical feasibility study of my project. First is about product
and operation analysis. It talks about the characteristic of products in detail. There are various
products including desserts and beverages such as Thong Yod (Gold Egg Yolks Drops), Khao
Tok Brownie (Khao Tok on top of brownie), and Thong Yod Green Tea cake. Next are about
production and service process including ingredients, methods, and how to do products that
make products are good taste. My shop is located at Silom Soi 5 where is suitable to do
business because there are many people and offices around here. The necessary machines,
tools, and equipments that use in production such as Mixing bowl 15 cm. Zebra, 10"
Aluminum Spring Form Pan ,Creative Whip, Counter Bar, Receipt Printers: Samsung Mini
Printers Dot SRP-275, and Chopper knife 8 " Viking, all of these I choose from the best
quality. Next is facility layout, it shows the position of equipments in shop. Next is investment
cost that shows the table lists of cost of building (35,000 per month), price, unit, and total of
equipments. Next is operating cost that has 3 important parts including raw material cost per
unit direct labor cost (over time, wage, and salary of employees), and overhead (rent, water,
including human resource that I choose employees from their qualification and pay well
salary for good staff, marketing that I promote my products and organization through leaflet
and radio advertisement, financing that I loan money from reliable source (financial company)
in low interest rate, production that I use raw materials and labor available in local for save
cost.
47
Y1 Y2 Y3
Cash flows from operating activities
Borrowing
Re-Payment
JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC
Asset
Cash 366,097 384,918 400,622 432,245 457,636 477,116 500,253 512,417 526,410 558,692 585,641 606,358
Equipment 257,397 257,397 257,397 257,397 257,397 257,397 257,397 257,397 257,397 257,397 257,397 257,397
Accumulate - - - - - - - - - - - -
dept. 4,257 8,513 12,770 17,026 21,283 25,540 29,796 34,053 38,310 42,566 46,823 51,079
Total asset 619,238 633,801 645,249 672,616 693,750 708,973 727,854 735,761 745,498 773,523 796,215 812,675
Liabilities
Long-term
Liabilities 593,252 586,436 579,552 572,599 565,577 558,485 551,321 544,086 536,779 529,399 521,944 514,416
Retain earning 25,986 47,365 65,697 100,016 128,173 150,488 176,532 191,675 208,719 244,124 274,271 298,260
Total 619,238 633,801 645,249 672,616 693,750 708,973 727,854 735,761 745,498 773,523 796,215 812,675
50
Cash 629,893 645,637 659,823 680,242 703,777 735,899 764,364 794,658 828,609 880,849 913,732 932,593
Equipment 257,397 257,397 257,397 257,397 257,397 257,397 257,397 257,397 257,397 257,397 257,397 257,397
Accumulate - - - - - - - - - - - -
dept. 55,336 59,593 63,849 68,106 72,362 76,619 80,876 85,132 89,389 93,646 97,902 102,159
Total asset 831,954 843,441 853,371 869,533 888,811 916,677 940,885 966,923 996,617 1,044,600 1,073,227 1,087,831
Liabilities
Long-term
Liabilities 506,812 499,131 491,374 483,540 475,627 467,635 459,563 451,411 443,177 434,860 426,461 417,977
Retain earning 325,142 344,310 361,997 385,993 413,184 449,042 481,322 515,512 553,441 609,740 646,766 669,854
Total 831,954 843,441 853,371 869,533 888,811 916,677 940,885 966,923 996,617 1,044,600 1,073,227 1,087,831
51
JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC
ASSET
Cash 960,802 985,895 1,007,871 1,039,197 1,079,870 1,126,624 1,167,890 1,196,355 1,219,333 1,264,258 1,297,141 1,336,257
Equipment 257,397 257,397 257,397 257,397 257,397 257,397 257,397 257,397 257,397 257,397 257,397 257,397
accru dept -106,415 -110,672 -114,928.65 -119,185 -123,442 -127,699 -131,955 -136,212 -140,468 -144,725 -148,982 -153,238
Total asset 1,111,783 1,132,620 1,150,340 1,177,408 1,213,825 1,256,322 1,293,332 1,317,540 1,336,262 1,376,930 1,405,556 1,440,415
LIABILITIES
Long-term
Liabilities 409,408 400,754 392,014 383,186 374,269 365,264 356,168 346,982 337,703 328,332 318,867 309,307
Retain earning 702,375 731,865 758,326 794,223 839,556 891,058 937,164 970,559 998,559 1,048,598 1,086,689 1,131,108
Total 1,111,783 1,132,620 1,150,340 1,177,408 1,213,825 1,256,322 1,293,332 1,317,540 1,336,262 1,376,930 1,405,556 1,440,415
52
Summary
From this project feasibility, I have learnt about the process to business especially in Thai dessert
and bakery business. Study about the demand of the customer in the present and show it in the
graph pattern. In this business, the product differentiation is very importance because there are a
lot of competitive and the prices of them is cheap. And then I focus to increase the value of
product that can make the high price for the same product in the same market. This market is a
large market and a lot of consumers.
In sale forecast, it forecast the revenue and expense from number of piece that are the medium
rate that can sale. Moreover, our company is new brand in this market. The customers do not
know us as well. Therefore, marketing communication mixed is used in order to attract customers
that make them to know and recognize our company such as radio, leaflets, and discount coupon.
Human resources are the importance factor that effect directly with our company sales especially
in the production process because it is a lot of details to produce the products.
In the finally of this project is the financial analysis: it is very importance details for investor to
measure this company should invest or not. In this chapter, we do the 3 statements are net
income, cash flow, and balance sheet.
57
Appendix
Sales forcast in 2010
Unit sale Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
1. THONG YOD GREEN TEA CAKE 300 291 285 255 243 249 255 237 240 270 246 234
2. KAO NIAW KAEW CHEESE PIE 450 437 428 383 365 374 383 356 360 405 369 351
3. MILK TEA CAKE 500 485 475 425 405 415 425 395 400 450 410 390
4. HERBAL STICKY RICE WITH
SUNGKHAYA 300 291 285 255 243 249 255 237 240 270 246 234
5. RAMMIT PIE 200 194 190 170 162 166 170 158 160 180 164 156
6. KHANOM MOR KANG TUAY THONG 400 388 380 340 324 332 340 316 320 360 328 312
7. KAO TOK BROWNIE 500 485 475 425 405 415 425 395 400 450 410 390
10.) PINE & PRUNE 250 243 238 213 203 208 213 198 200 225 205 195
11.) GRAPE MIX FRUITS 400 388 380 340 324 332 340 316 320 360 328 312
12.) FRESHY GRAPE 450 437 428 383 365 374 383 356 360 405 369 351
13.) AVOCADO PLUS 370 359 352 315 300 307 315 292 296 333 303 289
14.) RED GANG 400 388 380 340 324 332 340 316 320 360 328 312
15.) HONEY DRAGON 350 340 333 298 284 291 298 277 280 315 287 273
Sales forcast
in 2010 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
1. THONG YOD
GREEN TEA
CAKE 20,700 20,079 19,665 17,595 16,767 17,181 17,595 16,353 16,560 18,630 16,974 16,146
2. KAO NIAW
KAEW CHEESE
PIE 31,050 30,119 29,498 26,393 25,151 25,772 26,393 24,530 24,840 27,945 25,461 24,219
3. MILK TEA
CAKE 19,500 18,915 18,525 16,575 15,795 16,185 16,575 15,405 15,600 17,550 15,990 15,210
4. HERBAL
STICKY RICE
WITH
SUNGKHAYA 14,700 14,259 13,965 12,495 11,907 12,201 12,495 11,613 11,760 13,230 12,054 11,466
5. RAMMIT PIE 7,800 7,566 7,410 6,630 6,318 6,474 6,630 6,162 6,240 7,020 6,396 6,084
6. KHANOM
MOR KANG
TUAY THONG 19,600 19,012 18,620 16,660 15,876 16,268 16,660 15,484 15,680 17,640 16,072 15,288
7. KAO TOK
BROWNIE 29,500 28,615 28,025 25,075 23,895 24,485 25,075 23,305 23,600 26,550 24,190 23,010
14. RED GANG 31,600 30,652 30,020 26,860 25,596 26,228 26,860 24,964 25,280 28,440 25,912 24,648
15. HONEY
DRAGON 20,650 20,031 19,618 17,553 16,727 17,140 17,553 16,314 16,520 18,585 16,933 16,107
Total Sales 282,030 273,569 267,929 239,726 228,444 271,601 278,146 258,512 261,784 294,507 231,265 219,983
Sales forcast in
2011
Unit sale Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
1. THONG YOD GREEN
TEA CAKE 237 222 219 231 237 216 210 213 219 249 255 228
2. KAO NIAW KAEW
CHEESE PIE 356 333 329 347 356 324 315 320 329 374 383 342
3. MILK TEA CAKE 395 370 365 385 395 360 350 355 365 415 425 380
4. HERBAL STICKY RICE
WITH SUNGKHAYA 237 222 219 231 237 216 210 213 219 249 255 228
5. RAMMIT PIE 158 148 146 154 158 144 140 142 146 166 170 152
6. KHANOM MOR KANG
TUAY THONG 316 296 292 308 316 288 280 284 292 332 340 304
7. KAO TOK BROWNIE 395 370 365 385 395 360 350 355 365 415 425 380
10.PINE & PRUNE 198 185 183 193 198 180 175 178 183 208 213 190
11. GRAPE MIX FRUITS 316 296 292 308 316 288 280 284 292 332 340 304
12. FRESHY GRAPE 356 333 329 347 356 324 315 320 329 374 383 342
13. AVOCADO PLUS 292 274 270 285 292 266 259 263 270 307 315 281
14. RED GANG 316 296 292 308 316 288 280 284 292 332 340 304
15. HONEY DRAGON 277 259 256 270 277 252 245 249 256 291 298 266
Sales forcast in
2012
Unit sale Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
1. THONG YOD
GREEN TEA CAKE 246 240 234 252 270 240 231 210 201 237 255 267
2. KAO NIAW KAEW
CHEESE PIE 369 360 351 378 405 360 347 315 302 356 383 401
3. MILK TEA CAKE 410 400 390 420 450 400 385 350 335 395 425 445
4. HERBAL STICKY
RICE WITH
SUNGKHAYA 246 240 234 252 270 240 231 210 201 237 255 267
5. RAMMIT PIE 164 160 156 168 180 160 154 140 134 158 170 178
6. KHANOM MOR
KANG TUAY THONG 328 320 312 336 360 320 308 280 268 316 340 356
7. KAO TOK
BROWNIE 410 400 390 420 450 400 385 350 335 395 425 445
8.DURIAN CAKE 0 0 0 0 0 240 231 210 201 237 0 0
9 RAMBUTAN JELLY 0 0 0 0 0 400 385 350 335 395 0 0
10.PINE & PRUNE 205 200 195 210 225 200 193 175 168 198 213 223
11. GRAPE MIX
FRUITS 328 320 312 336 360 320 308 280 268 316 340 356
12. FRESHY GRAPE 369 360 351 378 405 360 347 315 302 356 383 401
13. AVOCADO PLUS 303 296 289 311 333 296 285 259 248 292 315 329
14. RED GANG 328 320 312 336 360 320 308 280 268 316 340 356
15. HONEY DRAGON 287 280 273 294 315 280 270 245 235 277 298 312
Sales forcast
in 2012 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
1. THONG YOD
GREEN TEA
CAKE 16,974 16,560 16,146 17,388 18,630 16,560 15,939 14,490 13,869 16,353 17,595 18,423
2. KAO NIAW
KAEW CHEESE
PIE 25,461 24,840 24,219 26,082 27,945 24,840 23,909 21,735 20,804 24,530 26,393 27,635
3. MILK TEA
CAKE 15,990 15,600 15,210 16,380 17,550 15,600 15,015 13,650 13,065 15,405 16,575 17,355
4. HERBAL
STICKY RICE
WITH
SUNGKHAYA 12,054 11,760 11,466 12,348 13,230 11,760 11,319 10,290 9,849 11,613 12,495 13,083
5. RAMMIT PIE 6,396 6,240 6,084 6,552 7,020 6,240 6,006 5,460 5,226 6,162 6,630 6,942
6. KHANOM
MOR KANG
TUAY THONG 16,072 15,680 15,288 16,464 17,640 15,680 15,092 13,720 13,132 15,484 16,660 17,444
7. KAO TOK
BROWNIE 24,190 23,600 23,010 24,780 26,550 23,600 22,715 20,650 19,765 23,305 25,075 26,255
8.DURIAN CAKE 0 0 0 0 0 16,560 15,939 14,490 13,869 16,353 0 0
9 RAMBUTAN
JELLY 0 0 0 0 0 19,600 18,865 17,150 16,415 19,355 0 0
10.PINE &
PRUNE 16,195 15,800 15,405 16,590 17,775 15,800 15,208 13,825 13,233 15,603 16,788 17,578
11. GRAPE MIX
FRUITS 16,072 15,680 15,288 16,464 17,640 15,680 15,092 13,720 13,132 15,484 16,660 17,444
12. FRESHY
GRAPE 18,081 17,640 17,199 18,522 19,845 17,640 16,979 15,435 14,774 17,420 18,743 19,625
13. AVOCADO
PLUS 20,935 20,424 19,913 21,445 22,977 20,424 19,658 17,871 17,105 20,169 21,701 22,722
14. RED GANG 25,912 25,280 24,648 26,544 28,440 25,280 24,332 22,120 21,172 24,964 26,860 28,124
15. HONEY
DRAGON 16,933 16,520 16,107 17,346 18,585 16,520 15,901 14,455 13,836 16,314 17,553 18,379
Total Sales 231,265 225,624 219,983 236,905 253,827 261,784 251,967 229,061 219,244 258,512 239,726 251,007
Investment Cost
Equipment: Prices Units Total
Cooking Utensils
Creative Whip
1,200.00 1.00 1,200.00
Mixer with stand and 2.5L bowl, 250w Otto
1,580.00 1.00 1,580.00
Electric functional blender stainless steel 500
Zebra 1,209.00 2.00 2,418.00
Total 5,198.00
Baking Supplies