Professional Documents
Culture Documents
Group Member
(Buffalo head)
ACKNOWLEDGEMENT
We would like to express my sincere thanks to my teacher, Aj. Chaiyawat Thongintr for
him invaluable help and constant assist throughout the course of this project. We are most
grateful for him teaching and advice, not only the project methodologies but also many other
methodologies in life. We would not have achieved this far and this project would not have been
completed without all the support that we have always received from him.
In addition, we are grateful for the teachers of Project Feasibility Study and Evaluation
course, Aj. Chaiyawat Thongintr and others teacher for suggestions and all them help.
Finally, we most gratefully acknowledge our friends for all their support throughout the
period of this project.
Table of Contents
Chapter1
Introduction
1.1 Background and Significance of the Project………………………………….. 8
1.2 Project Objective ……………………………………………………………9
1.3 Benefits of Project………………………………………………………….. 9
1.4 Activities/Time Frame……………………………………………………… 10
Chapter 2
Industry Profile
2.1 Nature of Industry………………………………………………………… 11
2.1.1 History of Health Food Agriculture……………………………11-14
2.1.2 History of art galleries…………………………………………. 15
2.1.2.1 Types of galleries……………………………………… 16
Chapter 3
Market Feasibility Study
3.1 Market Analysis ……………………………………………………………37
3.1.1 General Environment Analysis
3.1.2 Politic & Legal
3.1.3 Economic Factor…………………………………………………38
3.1.4 Social & Cultural Factor …………………………………..…39-42
3.2 Competitor Analysis …………………………………………………...… 42
3.2.1 Direct competitor ……………………………………………… 42
3.2.2 Indirect competitors ………………………………………… 43-45
3.2.3 Table compares type of class of restaurant………………………45
Chapter 1: Introduction
Our project business is restaurant style art gallery that blends together. It focus on
healthy, nutritious and art which is provide unique of store. Our store will be located in Chiang
Rai, North of Thailand which is the travel province. So, we forecast that can make our
business growth and more profit from local people and tourists in every season.
According to Chiang Rai is the province of tourism, in each year has a group of tourist,
Thai people and foreigners to visit especially in the winter season. It has a nice place to visit
and it popular about art because many famous artists are from Chiang Rai. And the way to mix
restaurant and art gallery together is high unique and never has before. We realize that in
Chiang Rai have a few healthy foods and the famous healthy foods is faraway from the city.
From now the tourism situation in Chiang Rai are poised for growth decreased slightly of 8
percent. Anyway, amount of tourist and people in area need to consume foods so we forecast
10
the business about restaurant will growth up in high season. And nowadays most people turn
to a more self-interested health, according to the rapid growth sales of food supplements. From
statistics from the Ministry of Health found that the Thai people with chronic illnesses, more
chronic diseases commonly found in Thailand, including heart disease, high blood pressure,
diabetes and cancer. The data from year 2546 to year 2551 will see that the attack rate of the
Thai people caused by such diseases increases in every year (http://bps.ops.moph.go.th/E-
book/mapaunutin/index.html#Topic6). And Chiang Rai has plenty of air, soil or water
resources and favorable for growing organic vegetables. Therefore, our project focuses on
healthy foods for local people and tourists, both Thais and foreigners. Combined with the art
gallery atmosphere to customers in addition to healthy foods, there is mental health also.
1. To study the market demand of healthy food restaurant that consumption will be
increase or decrease in the future.
2. To study feasible of the project that mix and match restaurant and art gallery together
in Chiang Rai.
3. To know customer behavior who interest and care about healthy.
4. To analysis the market and budget for establish this project. And profit of this project.
1. Understand how to do and develop our plan for use in the future.
2. Understand the restaurant’s market in Chiang Rai and analyze the target group of
project.
3. Know the possibility of investment business restaurant mix art gallery in Chiang Rai.
4. Know the way to solve a problem or avoid when bad situation occur.
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25/11-1/12/10
27/01-2/02/11
11-17/11/10
18-24/11/10
13-19/01/11
20-26/01/11
10-17/02/11
4-10/11/10
9-15/12/10
6-12/01/11
16/12/10-
2-8/12/10
3-9/02/11
Activities
Chapter 2
Industry Profile
During recent years, health scares, rampant obesity, and the spread of disease throughout the
world have prompted a growing interest in the organic farming industry. While certainly no true
competitor to conventional agriculture (total U.S. sales of organic food in 2003 amounted to only
a third of the advertising money spent by conventional food firms in the same year), organically
grown health food has created a solid niche for itself in the food market (Fromartz 2006). Indeed,
with the growth of farmers markets and an increased concern over the effects of artificial
fertilizers and pesticides, organic food is beginning to make a serious bid for control of the food
industry. However, in its early years, organically grown health food was only a fairly obscure,
radical segment of the market.
Organic farming and the production of all-natural health food are not new phenomena. For
millennia, before the invention of chemical fertilizers and pesticides, farmers produced crops for
sustenance and profit using only natural means. To enrich the soil, farmers used a combination
of animal manure and crop variation. In America, it was the vision of early president Thomas
Jefferson that this pastoral, agrarian type of lifestyle would last forever, with every citizen
owning his own small piece of land to work and till (Fromartz 2006). However, as the number of
small, agrarian farms declined and large-scale commercial farming became increasingly more
13
ubiquitous in the late nineteenth century, farmers found that it was no longer lucrative to produce
food using entirely natural means. Aggressive farming had exhausted the soil throughout the
eastern region of the United States, and the westward expansion was rapidly eating up viable
chunks of land on the frontier. Consequently, commercial farmers were forced to consider other
means of fertilizing the soil for adequate crop production. This need naturally led to the advent
of chemical fertilizers.
Chemical fertilizers were first suggested by the German chemist Justus von Liebig in
1840. Liebig argued that it was only the minerals in animal manure that were fertilizing the soil;
thus, chemical substitutes of nitrogen, potassium, and phosphorous could perform the function
just as well (Fromartz, 2006). By the twentieth century, Liebig’s ideas had caught on, enabling
farmers to plant the same crops on the same soil year after year, and with less labor. Synthetic
fertilizers were so successful at maximizing profits and decreasing costs that it was only a matter
of time before farmers turned to chemical treatments for pest control as well. During the early
decades of the century, commercial farming and synthetic chemicals had entered into a love
affair that has yet to be broken.
It was not long after the introduction of chemical fertilizers and pesticides that health-
conscious farmers and ecologists began to react to this new method of agriculture. By the 1920s,
a strong organic farming movement had begun in Great Britain, and it quickly spread throughout
several countries in the world. The organic farming movement was first conceived of by the
British agricultural scientist Sir Albert Howard, commonly known as the father of organic
farming (Fromartz, 2006). Howard had spent several years in India, studying the agricultural
methods of the local population, and was aghast at the heavy use of chemical fertilizers in his
native England. While in India, he noticed that the local farmers were able to produce a surplus
of food every year by using natural animal compost, and the animals fed with this food were
much healthier than those he observed in England. Based upon his observations in both India
and Britain, Howard postulated that healthy soil, nurtured with natural compost, would bring
about healthier, more vigorous plants, stronger animals, and more nutritious food for everyone
involved. His theory would later become the basis of the organic farming and health food
method.
14
Howard’s ideas of more naturalistic farming quickly spread throughout Europe in the early
1920s. In Germany, Rudolph Steiner built upon Howard’s theories to create the first
comprehensive organic farming method, biodynamic agriculture. Biodynamic agriculture
emphasized the cyclical nature of healthy farming, wherein healthy animals relied upon healthy
food, healthy food relied upon healthy soil, and healthy soil relied upon healthy animals (for
nutritious compost) (Fromartz 2006). According to Steiner, it was the farmer’s role to guide and
balance this cyclical process. The movement gradually took off among organic farmers and
began to develop its own cosmology. Biodynamic farmers looked toward lunar and planetary
calendars to determine the most auspicious time for planting and used a variety of superstitious
methods in the preparation of their compost. While many modern biodynamic farmers do not
always follow the method’s cosmology religiously, they do continue to use careful observation
of ecological systems, along with properly prepared compost, to promote healthy plants and
animals.
In the years prior to World War II, organic farming also found proponents in the United
States. In 1907, Franklin H. King, a retired government worker in the Department of
Agriculture, traveled throughout China to observe the agricultural methods of the local
population (Fromartz, 2006). Disgusted by the use of chemical fertilizers and pesticides in
America, King found that Chinese peasants had been able to maintain fertile soil for thousands
of years by using natural manure compost and rotating crops regularly. By 1938, even the U.S.
government had been forced to take some notice of the problematic nature of conventional
farming methods when topsoil began to blow off farms throughout the Great Plains region,
leaving thousands of farmers destitute without the ability to plant their crops. In the early 1940s,
J. I. Rodale, a Pennsylvanian farmer and magazine publisher, had also begun to notice the
depleted nutrition of American agriculture. Building upon Howard’s work, Rodale began
experimenting with organic farming methods on his own farm. He then outlined his methods and
began publishing them in his magazine Organic Gardening, which served to spark an organic
farming movement throughout the United States during the 1940s and 1950s (Fromartz 2006).
At the end of World War II, wartime technological advances in chemicals brought about
even more widespread use of synthetic fertilizers and pesticides in agriculture. Ammonium
nitrate, a chemical used to create munitions during the war, became an inexpensive source of
nitrogen for fertilizers, while the newly developed pesticide DDT was widely used throughout
15
American farms (Dunn-Georgiou 2002). This rise in chemical treatments greatly worried organic
farmers in the post-war era. Rodale continued to spread the word about the benefits of organic
farming and health food in his magazine, and his theories began to catch on with the baby
boomer generation in the 1960s. The publication of Rachel Carson’s influential book Silent
Spring in 1962 also served to spark more interest in organic food production, as the harmful
results of DDT became ever more evident (Dunn-Georgiou 2002). By the late 1960s, the
counterculture in the United States had embraced organic farming, and small, cooperative farms
had sprung up all across the country.
As the organic farming movement entered the 1970s, greater overall concern about the
environment generated even more interest in healthy farming methods. The differences between
organically grown and conventionally grown food had become clearer, and proponents of
organic health food focused their attention on purchasing only locally grown crops. This
movement engendered a huge increase in local farmers markets during the 1970s. Worldwide
interest in organic farming also led to the creation of the International Federation of Organic
Agriculture Movements in 1972, which served to increase the distribution and exchange of
information about organic farming methods throughout the world (Fromartz 2006). More and
more interest in organic farming and the food produced from it in the 1980s also led to the
Organic Foods Production Act of 1990. This act, the first law to create any sort of government
regulation for organic agriculture, defines which food items may be labeled “organic,” based
upon the jurisdiction of the U.S. Department of Agriculture.
Today, the retail market for organically produced food is growing at a rate of 20% annually
(Fromartz 2006). Increased concern about the link between chemical food treatments and a
number of health problems has been largely responsible for this rapid growth. While organic
food producers are certainly ecstatic about the growth of the industry, increased consumer
demand for organic food creates somewhat of a dissonance between the small-scale farming
ideals of the original organic farmers and the large-scale production needs of modern organic
farmers. As consumers continue to demand the more healthful food products of organic
agriculture, only time will tell how the organic farming movement will respond. In the end,
organic farming will likely succeed only if it stays true to its founders’ original ideals of healthy
soil, healthy animals, and healthy food. (www.randomhistory.com )
16
An art gallery is usually a building where artworks can be viewed. Such artworks
include sculpture, illustration, ceramic art and paintings. Sometimes artworks are also sold in art
galleries
The first art gallery was the Lourve, which is actually an art museum. The Lourve was
established in Paris, France, in 1793. It was there that, after the French Revolution, the people
were finally able to view the royal national treasures. Thus began the practice of allowing
common people to view fine art as a part of their education in culture. Sir John Soane designed
the architectural art gallery form when in 1817; he created the Dulwich Picture Gallery. The
building Soane designed was created large quantities of wall space and specialized lighting, to
show off artworks to their best advantage. The late 19th century saw a boom in the building of
public art galleries in Europe an America, being an essential cultural feature of larger cities. Art
galleries were built alongside museums and public libraries as part of the municipal drive for
literacy and public education. Twentieth century art galleries, like the Guggenheim, are art forms
architecturally in themselves. This creates a controversy over whether the buildings are in
competition with the art inside them. Some of the great museums of the world include the
Louvre, Metropolitan Museum, and MoMA, Amsterdam: Rijksmuseum, Atlanta: High Museum
of Art, Art Institute of Chicago, Edinburgh: National Gallery of Scotland, London: National
Gallery, National Portrait Gallery, Tate Gallery, Victoria and Albert Museum, British Museum,
Dulwich Picture Gallery, Museo del Prado in Madrid, and in New York The Guggenheim,
Metropolitan Museum of Art, and the Museum of Modern Art.
An art gallery or art museum is a building or space for the exhibition of art, usually
visual art. Museums can be public or private, but what distinguishes a museum is the ownership
of a collection. Paintings are the most commonly displayed art objects; however, sculpture,
decorative arts, furniture, textiles, costume, drawings, pastels, watercolors, collages, prints,
artists' books, photographs, and installation art are also regularly shown. Although primarily
concerned with providing a space to show works of visual art, art galleries are sometimes used to
host other artistic activities, such as performance art, music concerts, or poetry readings.
17
• Vanity galleries
The idea of having an art centre for the general public has been under consideration for
sometime amidst the lack of support for the arts from the state. Successive governments have
been blind to the importance of intellectual development and creativity in the national
development policy. This need became a rallying cry for the Thai Artists’ Network in their
campaign for the building a contemporary art centre, to be current with international trends and
fulfilling the national pride, and to provide a place for art and cultural learning in the context of
the advancing material culture. The art centre for people should be supported by government as a
non-profit public entity. Building an art centre is akin to building an ‘infrastructure for the brain’
In other words, it is providing the 'software' development to match that of the 'hardware'.
Building an art centre at the chosen area of the Pathumwan Junction makes sense: it is an area
much frequented by youths, and the art centre has the potential to attract young people to
participate in art and cultural activities, to learn and express themselves, at the same time
becoming part of their recreational pursuits
The art centre project began in 1995 when Dr.Bhichit Rattakul, the Bangkok
Governor agreed to the Jubilee Art Celebration Committee that the Bangkok Metropolitan
Administration would build the “Bangkok Contemporary Art Centre” at the Pathumwan junction
with the cooperation of both parties. However, the project was suspended when Bangkok elected
a new governor in 2001. The project was reconsidered to become a commercial retail space with
the investment coming from private investors. Artists and many cultural organizations, and the
press protested against the change.
(http://www.bacc.or.th/history/background)
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The history of the National Museum Bangkok dates back to 1874 when His Majesty,
King Rama V opened the first public "museum" to exhibit the royal collection of King Rama IV,
and other objects of general interest, at the Concordia Pavilion inside the Brand Palace. Later,
the Museum was transferred to its present site, the "Wang Na", or "Palace to the Front" which
had been the palace of the Prince Successor. In 1926, it was named the "Bangkok Museum" and
subsequently developed into the National Museum Bangkok, when it came under the direction of
the Department of Fine Arts in 1934. His Majesty the King Presided over the opening ceremony
of the South Wing Buiding (The Mahasurasinghanat Building) and the North Wing Building
(The Praphatphiphitaphan Building) on 25 May,1967. His majesty King Prajadhidpok (Rama
VII) presides over the opening ceremony of the National Museum Bangkok in 1926.
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The National Museum Bangkok currently houses three permanent exhibition galleries:
1. The Thai History Gallery : located in the front of the Siwamokhaphiman Hall, a
Ceremonial building
2. The Archaeological and Art History Collections: which are divided in two
parts
(i) The Prehistory Gallery, located in the back of the Siwanmokhaphiman Hall, and
Gallery No. S6 on the upper floor of the South Wing Building.
(ii) The Art History Gallery, located in the North Wing Building, which displays
sculptures and exhibits from the Dvaravati, Srivijaya and Lopburi periods, (before 1257 AD) up
to the Bangkok period (1782)
3. The Decorative Arts and Ethnological Collection: This is displayed in the old central
palace buildings. This collection contains a variety of artistic, cultural and ethnographic exhibits
such as gold treasures and precious stones, mother of pearl inlay, royal emblems and insignia,
costumes and textiles, ceramics, carved ivory, old royal transportation, old weapons and musical
instruments.
(http://www.thailandmuseum.com/thaimuseum_eng/bangkok/exhibition.htm)
The born from the inspiration of a group of artists that by Aj. Doungkong Pittayakornsin
plan to create Thai wax model follow wax of Madame Tussauds in England, but not good and
have many problems because Thailand is tropical and humid, so it make problem for create wax.
Therefore, Aj. Doungkong and partisans thinks and modify that bring many materials to use.
Finally, they find that use of fiberglass can solve many problems that arise with the wax, because
fiberglass is an enduring feature, feel soft and beautiful, and then they created a wax fiberglass
of Luang Poo Toh Wat Pradu Chimpli as the first of wax sculpture. Later, they create many wax
sculpture onward to in 2533 is open for visit officially.
The Thai Human Imagery Museum is a wax museum located in Nakhon Pathom
Province, Thailand. Due to the tropical climate of Thailand the figures are made of fibreglass
instead of the traditional wax. Exhibits include Thai historical figures, including kings of the
Chakri Dynasty, displays of Thai culture and traditions, and famous fictional characters,
including those from Sunthorn Phu's epic poem, Phra Abhai Mani
21
(http://www.moohin.com/trips/nakhonpathom/model/)
In Asia
National Museum of the Philippines
(http://www.nationalmuseum.gov.ph/National%20Museum/National%20Art%20Gallery%20His
tory.html)
22
In Europe
Acropolis Museum
In United State
National Gallery of Art
The National Gallery of Art was created in 1937 for the people of the United States of
America by a joint resolution of Congress, accepting the gift of financier and art collector
Andrew W. Mellon. During the 1920s, Mr. Mellon began collecting with the intention of
forming a gallery of art for the nation in Washington. In 1937, the year of his death, he promised
his collection to the United States. Funds for the construction of the West Building were
provided by The A. W. Mellon Educational and Charitable Trust. On March 17, 1941, President
Franklin D. Roosevelt accepted the completed building and the collections on behalf of the
people of the United States of America. The paintings and works of sculpture given by Andrew
Mellon have formed a nucleus of high quality around which the collections have grown. Mr.
Mellon's hope that the newly created National Gallery would attract gifts from other collectors
was soon realized in the form of major donations of art from Samuel H. Kress, Rush H. Kress,
24
Joseph Widener, Chester Dale, Ailsa Mellon Bruce, Lessing J. Rosenwald, and Edgar William
and Bernice Chrysler Garbisch as well as individual gifts from hundreds of other donors.
The Gallery's East Building, located on land set aside in the original Congressional
resolution, was opened in 1978. It accommodates the Gallery's growing collections and
expanded exhibition schedule and houses an advanced research center, administrative offices, a
great library, and a burgeoning collection of drawings and prints. The building was accepted for
the nation on June 1, 1978, by President Jimmy Carter. Funds for construction were given by
Paul Mellon and the late Ailsa Mellon Bruce, the son and daughter of the founder, and by The
Andrew W. Mellon Foundation. On May 23, 1999 the Gallery opened an outdoor sculpture
garden designed to offer year-round enjoyment to the public. Located in the 6.1-acre block
adjacent to the West Building at 7th Street and Constitution Avenue, N.W., the garden provides
an informal, yet elegant setting for works of modern and contemporary sculpture.
The Collectors Committee, an advisory group of private citizens, has made it possible to
acquire paintings and sculpture of the twentieth century. Key works of art have also come to the
Gallery through the Patrons' Permanent Fund. In addition, members of the Circle of the National
Gallery of Art have provided funds for many special programs and projects. The Sculpture
Garden is a gift to the nation from The Morris and Gwendolyn Cafritz Foundation.
(http://en.wikipedia.org/wiki/National_Gallery_of_Art#History)
(http://www.nga.gov/ginfo/aboutnga.shtm)
25
The Corcoran Gallery of Art stands as a major center of American art, both historic and
contemporary. Founded “for the purpose of encouraging American Genius,” the Corcoran’s
extensive collection of 18th, 19th, and 20th century American art represents most significant
American artists. The Corcoran possesses a fine collection of European art as well. While
continuing its efforts to represent historic American works, the gallery also encourages modern
European and American artists by showing and purchasing their work, paying particular
attention to artists in the Washington area.
(http://www.corcoran.org/onview/index.php)
In Oceania
Ballarat Fine Art Gallery
Founded in 1884, the Art Gallery of Ballarat is the oldest regional art gallery in Australia
and was the first to be built outside a capital city in the overseas dominions of the British
Empire. The Gallery is the oldest and largest regional gallery in the country, housed in a
heritage-listed building which is one of the oldest purpose-built galleries in the country. The
original building at 40 Lydiard Street North, which is still the core of the Gallery, was opened by
Alfred Deakin on Friday 13 June 1890, having taken three years to construct. In Ballarat, the
1880s witnessed building on a grand scale in the centre of the city. It was home to many citizens
whose background and inclinations led them to the view that an art gallery was an essential
element of a civilised and modern city. Of these, the most important was undoubtedly James
Oddie. Having come to Ballarat as a digger, Oddie made a fortune as a real estate agent and
subsequently as a banker. He had liberal attitudes both in terms of politics and culture and was a
firm believer in the potential of people to lift themselves up through hard work and education.
He saw an art gallery as a way for his fellow citizens to look beyond their everyday lives and be
inspired and edified by the Fine Arts.
In 1885 Oddie gave the new Gallery a painting he had commissioned from noted artist
Eugene von Guerard, showing Ballarat in its early days as a tent city. This painting, 'Old Ballarat
26
as it was in the summer of 1853/54' is still at the heart of the Gallery's collection. The Gallery
holds an exceptional collection, built up lovingly, intelligently and often with inspiration over
120 years. An important factor in the growth was the George Crouch Prize for contemporary art,
which ran from 1927 till the 1970s. Established by Federal MP Richard Crouch, a native of
Ballarat and son of an early pioneer, as an acquisitive art prize in memory of his father, the
Crouch Prize was for many years one of the most prestigious art prizes in the country. It ensured
that the Gallery continued to build its collection of Australian art at a time when any other
regional galleries were suffering from a lack of energy and investment. Crouch also established a
prize for watercolours in memory of his sister Minnie and gave the Gallery his remarkable
collection of medieval manuscripts and early printed books, the only Australian holding of such
items outside the capital cities.
In 1979, the Gallery Association gave the building and collection to the Ballaarat City
Council, which undertook to operate the Gallery for the benefit of the Ballarat community and
visitors. The Association kept a stake in the ownership of the collection and has continued to
have close involvement many aspects of the life of the Gallery. The period of the early 1970s
also saw the Gallery start to take seriously its custodianship of the original flag from the 1854
Eureka Stockade. This unique and beautiful relic, which had been held by the Gallery since
1895, underwent conservation works and was put on permanent display in 1973. Serious
attention has been given to the acquisition of works of art that help to interpret the story of
Eureka. The focus of the Collection is to present the history of Australian Art to the current time
through paintings and works on paper with selections of sculpture and decorative arts, also
looking closely at the work of regional artists and works depicting the growth of Ballarat. Recent
purchases and donations have expanded on the holdings of modern Australian sculpture and
opened up a new vista of collecting - the art of the indigenous peoples of Australia's Top End.
The Gallery building has changed and evolved in response over the years to the
expansion of the collection and reflecting the place the gallery has had in Ballarat's cultural life.
The first addition to the 1890 building came in the 1920s, with the addition of two large gallery
rooms on the upper level. In 1987 the City of Ballaarat expanded the Gallery into the Bones
Building, a group of shops adjoining the existing building in Lydiard Street. The latest expansion
came as part of the 2001 Centenary of Federation, when the Gallery building was extended
through to Camp Street as part of the Camp Street arts precinct, which also includes the
University of Ballarat Arts Academy and Alfred Deakin Place. The Art Gallery of Ballarat is one
of Australia's great art galleries. It remains at the heart of Ballarat's cultural life and offers
27
residents and visitors a vigorous and exciting program of exhibitions, as well as providing an
opportunity to walk through the entire span of Australia's art history.
(http://en.wikipedia.org/wiki/Ballarat_Fine_Art_Gallery)
(http://www.artgalleryofballarat.com.au/home.aspx)
jarrah and locally manufactured stained glass feature panels together with the retained pressed
metal ceilings combine to create an ambience of a by-gone era. A court room and its holding
cells have been retained, and can be viewed by visitors to the Gallery.
(http://www.artgallery.wa.gov.au/exhibitions/pastex.asp )
(http://www.artgallery.wa.gov.au/collections/index.asp)
29
Visitors
2006 2007 2008 2009
Thai people 1,043,161 1,135,659 1,339,190 1,430,375
Foreigner 289,357 300,776 402,056 249,873
Total 1,332,518 1,436,435 1,741,246 1,680,248
Figure: Number of visitors in Chiang Rai
30
Income (Baht)
2006 2007 2008 2009
Thai people 7,012.43 7,462.35 7,770.31 6,603.43
Foreigner 2,361.77 2,356.60 2,863.61 2,801.21
Total 9,374.20 9,818.95 10,633.92 9,404.64
Figure: Income from tourist in Chiang Rai
For those of us that struggle with a few extra pounds, there is really good news: healthy food
menu, vegetable and herbs juice and fruit smoothies are good for customers this is true on many
levels:
1. Low Glycerin Index
2. Minerals, calcium, beta-carotene and vitamins in vegetable juice and fruit smoothies
3. Usefulness from the herbs.
4. Protect your health from disease by Herbs menu.
5. Maintain your skin by vegetable and fruit.
Moreover, Meal Spa Company, name of us, consists of Spa and Food. “Meal” means food
and “Spa” means health land because the local serve about health. In term of hospitality the
word is a town in Belgium which signifies a health resort associated with a mineral water spring.
So when we combine Meal and Spa that it is healthy food menu.
31
Preparations of study data from the direction of the global healthy food market by the
Food Institute, found that the total market value of the trend likely continued growing. If looking
backward growth since 2549 through the year 2556 as the market growth rate is as high as
200.50%. Thailand's market from study of the Food Institute, Indicate that the market value in
the past of Thailand only 2,000 million due to the health food market is a new issue of most
consumers. And much of consumer behavior has focused on the delicious taste over health
issues. However, the trend of increased awareness in Thai society began to focus on looks,
influence consumers want to have good looking to gain social acceptance. Then looking for a
product that allows itself always looks good. Even in this life time with a rush, so there is no
chance to complete the dietary needs of the body. Including the less time to exercise, so healthy
food rely on the added role more importance as with the current world market.
(http://ksmecare.wordpress.com/2009/09/15/food/)
Fast Food market size is around 12,000 million with a market in the field more than 300
stores. Although, home buying package food or delivery food are increases rapidly growing
market includes a variety of food available to choose from. The expected market size estimates
from Par this business was a market size of approximately 1,300 million Baht. Marketing Self
Services include food center. The market sizes are interest annual value of not less than 3,500
million Baht. For, street food by market is expectations that the size distribution is the equivalent
of 55,000 million baht per year. The expectations measure by the sales of each company in food
market, and expectations of consumers in each type of food. In another hand, restaurant are
considered to a generally restaurants. There is market size up to 500,000 million baht per year.
To measured by observing the type of restaurant there. Such as; Suki Yaki restaurants, their
markets can achieve their gold more than 2,000 million baht per year. Addition to; Thai
restaurant within high standards level, there totaling are 1,000 million baht per year. The
potential to investment of Thai food market are growing very fast. However, Supermarket
market size are 900,000 million baht, And including to non-food market are less than 50,000
million baht per year.
32
Market share
1% 0%
3% 0% 4%
Fast food
Take away home
33%
Self Services
http://www.pantip.com/cafe/book_stand/insidefranchise/s4710.html
Tends direction in healthy food in Thailand are will growing annual year, because
problems political, pressure or stress of work and, environmental pollution. That is making
people starting to take care of them self. And more attention to food, exercise, and natural diet
and, more health care. To make people be healthy, happy, active and good looking. To another
hand, healthy food restaurant are more convenience for anyone, who are interesting
interesting attentions on
healthy food and want to save the time. The restaurants can provide good and
a best quality of
food to serving them. It is a best way for customer.
33
pizza
• Ect.
34
Vegetable juice
• Vegetable Mix without Carrot
• Vegetable Mix without Carrot
• Carrot Juice
• Carrot & Apple Juice
• Carrot & Orange Juice
• Carrot & Apple & Spinach Juice
• Carrot & Apple & Celery Juice
• Carrot & Apple & Parsley Juice
• Carrot & Beet & Apple Juice
• Carrot & Kale & Parsley Juice
• Carrot & Beet & Celery Juice
• Carrot & Beet & Cucumber Juice
• Carrot & Beet & Spinach Juice
• Wheat Grass
Fruit smoothies
Such as;
• Mixed Berry
• Strawberry
• Mango
• Cherry Slush
• Apricot Pineapple Smoothie
• Banana-Strawberry Fruit Smoothie
• Tropical Fruit Shake
• Banana-Berry Fruit Smoothie
• Banana-Orange-Strawberry Fruit
35
Fruit dessert
2.4.2 Service
The important of service is “service mind” because customers always want to take care.
It can make them to customer loyally and give word of mouse to other people which by the way
to promote our restaurant. Then we provide another service such as Art Gallery Zone. Moreover
the customers get knowledge about healthy food from our employees when they check bill.
36
2.6 Mission
1. Our restaurant serves food and beverage which have high nutritious content
2. Our foods are prepared with strict hygiene standard that is safe for everyone to consume.
3. We will provide excellent service and a friendly atmosphere for customer. Moreover,
they will gain more knowledge about the nutrition values from our staff.
4. We will provide an Art Gallery atmosphere style to make the customer feel more relax
that it is in line with our theme, healthy food.
5. We will continue to engage in service development and improvement to meet customers’
ever changing needs.
Chapter 3
income of around THB536 billion. Barring further negative factors, foreign tourism in Thailand
may expand further in 2011, although growth may be only 5 percent. It is expected that there
may be around 16.33 million foreign tourists visiting Thailand next year, generating income of
around THB555 billion. However, tourism industry success will largely depend on cooperation
between relevant parties to achieve political stability that may result in a return to contentment
and help build solidarity within the country. In doing so, foreign tourists will have greater
confidence toward travelling to Thailand which may help boost foreign tourist market growth
and generate tourism income of around THB500 billion a year.
(http://www.kasikornresearch.com/TH/K-
Econ%20Analysis/Pages/ViewSummary.aspx?docid=26098)
( http://www.kasikornresearch.com/en/k-
econ%20analysis/pages/ViewSummary.aspx?docid=26339)
The criterion of the intake of fruits and vegetables per day are obtained by reviewing
research related to the relationship between consumption of fruits and vegetables per day with
various diseases. Found that the proper amount is between 400-600 grams per day, excluding
many other vegetables such as; sweet potato starch, or if the idea is standard cup (size 150 cc.) 1
standard cup contains 80 grams of fruit and vegetables, it will be. 5 to 7.5 cups per day standard
for the comparative study of risk factors for disease (comparative risk assessment) the minimum
consumption of fruits and vegetables per day by age shown in Table 1.
41
0-4 330 +- 50
5-14 480 +- 50
15-29 500 +- 50
30-44 500 +- 50
45-59 500 +- 50
60-69 500 +- 50
70-79 500 +- 50
>=80 500 +- 50
Source: Lock K, Pomerleau I, Causer L, McKee M. Low fruit and Vegetable consumption. In
Ezzati M et al eds. Comparative Quantification of Health Risks, Global and Regional. Burden of
Disease Attributable to Selected Major Risk Factors. Vol. 1 WHO Geneva 2004.
From these results is study as part of data analysis to prepare reports. “To survey of
health status of Thai people by physical examination at third times in year 2546-2547 survey
conducted by Office survey health status are under the Health Systems Research Institute. And
the received financial support survey From the Office of Policy and Strategy, Ministry of Public
Health.
The survey examined the health status by this time the three have any questions about
consumption of fruits and vegetables. The frequency of consumption within a week and the
amount consumed is the standard number of cups per day. They are have image plate of fruit,
vegetables and different types standard cup and disc images as real people interviewed
considered by And have questions about fruit and vegetable intake on a regular basis each day of
the week. Then be compared if the standard input into the cup as shown by illustration, how
many cups are standard; If it is a fruit have to think to eating that fruit regularly, How much
volume per day. And have to adjust the standard per unit.
42
Table 2: The Percentage of population, who consuming vegetables and fruits in various amounts
per person and per day by age and sex.
Male Female
Age (years)
Less than 5 cups or 7.5 cups Less than 5 cups or 7.5 cups
5 cup more, or more 5 cup more, or more
But less But less
than 7.5 than 7.5
cups cups
25-29 77.4 15.5 7.0 74.5 17.8 7.7
30-44 80.0 14.6 5.4 75.1 17.8 7.2
45-59 81.3 13.6 5.1 76.8 16.3 6.9
60-69 84.1 11.4 4.6 82.8 12.8 4.7
70-79 87.6 9.4 2.8 87.6 9.2 3.2
80+ 89.1 7.6 3.4 89.7 8.2 2.1
All ages 80.3 14.2 5.7 76.8 16.5 6.7
The risk groups are consumed less fruit and vegetable standards. (In this analysis the
criterion standard 400 gram or 5 cups per day) according to different areas of the country. To
found that when broken down by population area, both men and women outside the municipality,
the proportion are eating fruit and vegetables in low-standard than people in the city area (Figure
1) on analysis by sector. Men and women in the Northeast with the prevalence of consumption
of fruits and vegetables less than the standard higher than other regions (Percentage 84.3 percent
in men and 83.3 percent of women), men and women in Bangkok, the proportion of
consumption are lower standards than the population in all other sectors, only 68.5 percent were
male and 65 percent in women (Figure 2).
(http://www.hiso.or.th/hiso/brochure/b15_1.php?color=4&network=&lesson=15)
In healthy food business, even Thai people consume healthy food less than the other
countries but in Chiang Rai there is many favor’s brand of people such as Junkapuk restaurant,
Ruen sangtean restaurant, Nuture food centre, etc, they create branches all around Chiang Rai.
43
Healthy food and art Gallery is the new trade of low cost investment, many inverters to invest to
invest to making small brand to sell in each local area. From the research, tell that healthy food
and Art Gallery cans preeminent people with the reason tasty, convenient and low price is one
kind of healthy food restaurant. To launch healthy food and Art Gallery is easy to do because of
Thai herb habituate for Thai people in the past sine now. Healthy food and Art Gallery not only
attracts Thai people and it can create the novelty product for healthy people in Chiang Rai. In the
state of healthy food of business, the manager should do marketing plan to make brand of
product and create value. This method will help to run business well. Creating word of mouth,
the manager must always develop products and enhance the quality with a proper price for
accord to customer need.
Jun Ka Puk restaurant is popular healthy food restaurant in Chiang rai. There are project of
Princess Maha Chakri Sirindhorn that Located at the northernmost part of Thailand on Highway
No. 110, about 4 kilometers before reaching Mae Sai along the Thai border with Myanmar. This
restaurant uses the raw materials from Prince Chakraband Pensiri Center for Plant Development
such as Hydroponics and local vegetable.
44
Distinctive point:
This Restaurant has a good atmosphere within the extensive. Staffs in this restaurant are
friendly. For food this here, it less expensive per head of about 100-200 baht and it has shown
about Thai classical dance.
Inferior point:
This restaurant does not sell alcoholic beverages and the foods of this restaurant mostly
have Lanna style, which some customer not like it and they cannot eat.
2) Salungkham Restaurant
Distinctive point:
Description of the restaurant with traditional Lanna style. You can choose to sit by your
own. Whether sitting in the shop. Upstairs terrace or you can sit in the garden
Inferior point:
This location is near the main road, so sometimes difficult to find parking.
Distinctive point:
Saban Nga Restaurant is a restaurant with Identity in the form of Lanna and the local
entertainment, listening folk songs. In addition, the restaurant held a set of food for foreigners
and Thais.
Inferior point:
The food is more expensive than some other places and some food have small amount.
4) Moom Mai
Distinctive point:
The Moom Mai building has Lanna style and it has cozy natural place. You will also find
flowers, fountains, coloured umbrellas, soft lights and even a children playground. In the
evenings there is live music
Inferior point:
45
The location is deep in hard to find. For customers who visit Chiang Rai the first time
and the foods are expensive
6) Leelavadee
Distinctive point:
Atmosphere in the restaurant is natural. Moreover, the restaurant has live music
performed several songs to sing to play multiple styles rotate.
Inferior point:
The foods and beverage are expensive
1) Highest class
This type of restaurant has a good location, atmosphere, good taste and diversity of
menu. There are in the high standard quality, but also high price. So, it has a specific
consumer such as Chan Ka Pak.
2) Medium Class
The information from survey it show that this type of restaurant has location, atmosphere, good
taste and diversity of menu, but not similar with highest class. Price and level of popularity is
good or normal standard.
3) Public
This type of restaurant has atmosphere, cheap price, location, tastes are not have standard
quality. But has more popularity, everyone can consume.
IM Sook we focus on new market channel for create differentiation and occupy between
highest class and medium class market, we call high class. We focus on atmosphere and
quality of food; we will preserve food in the standard of highest class, but price still
normal because we can find out material around there. Our menu we has diversity of
menu for accept customer from highest class and medium class. We emphasize to
determine highest class market 70% and medium class 30% for get large market share in
the future.
47
7%
12% 33%
Good healthy
Want to test new product
20%
Brand loyalty
Enjoy with friend and family
28%
View Art Gallery
From a pie chart, that show about majority of customers have the reason when they come
to our shop because they want to have good healthy that is our segment and we can divide the
target for 4 groups such as;
According to observe to the customers when they choose to buy ice cream the first thing that
they consider is the feature of product including logo, brand, package, color, location or
atmosphere inside shop second thing they consider from the taste of product, so healthy food has
many choices for customers to buy and third consider from
from benefit and price of product. We can
separate for four segmentation; Age group, Occupation, Salary, and Life style
1. Age group
Nowadays, senior customers increase
increase to consume, because they concern their
health. In at that time the junior customers decreases to consume, so our
ou age
target group is between 25-40
25 years old.
2. Occupation
According to the age target group is between 25-40 years old, so the occupation
target are students, tourist and officers.
officers. Who have ability to pay including the
student they receive money from their family.
3. Salary
48
Healthy food is unnecessary product for the daily life of consumers. The people
who get low income that have low demand, they pay carefully when they buy the
product and those actions have effect for our product. As a result we created the
variety feature of product that has low prices for the customers have many
choices to satisfy, when they want to buy. The salary is important to the
satisfaction of customers, so the salary target is the people who get income 8,500-
50,000 bath per month.
4. Life style
Our restaurant is a new trend restaurant that has variety taste, more benefit from
herbs and we used the ingredient form nature those appropriate with the people
who concern about their health. Moreover, atmospheres in our restaurant is Art
Gallery style that it make customer feel relax and enjoyment.
the taste and our company use the experiment tasting and found customers has good feedback in
good taste more than the other food.
So we use the slogan under the healthy food and art gallery is
“Taste it, love it”
3.5.1 Segment
Figure 1: segment of population and traveler in Chiang Rai
average people in Chiang Rai and traveler in to the pie chart follow these
51
45% population
55% traveler
Overall summary statistics estimate the number of visitors and revenue. Chiang Rai Province,
2010
( http://www.chiangrai.net/dashboard19/)
We use income of the people is the base because the base of income will affect with alternative
behavior type of restaurants and purchasing power for foods. We estimate by divide is 3 group is
- The people have income less than 8,500 Bath
Then if we understand with our segment, so we can choose the target of our restaurant by
3.5.2 Target
From Nielsen Research, we understand with behavior of Thailand people about more than 50%
must to go outside for have meal with family or friends because it more comfortable than
cooking by themselves and getting service. Then they will choose from lifestyle of eating and
the price that reasonable with product. By 32% of Thailand people they will choose from lifestyle
of eating. And 21% choose from reasonable of product. By 59% of people is dinner time out side
and 39% is lunch time outside, which match with the time of our restaurant opened. So from this
20%
Choose from Life style
32% Choose from the price
27% Near the home
Want to test new restaurant
21%
17%
healthy food
26% 57%
Junk food
Other food
And the time of people to go have a meal out side like this
2%
breakfast
Lunch
39%
Dinner
59%
http://www.marketingoops.com/reports/behaviors/eat-out-behavior/
55
Tourists
Second target
2. Lifestyle: Now a day trend about healthy food is popular, So we realize if the traveler
come to area of vegetable they will follow healthy food trend and our restaurant build in about
art gallery modern style , for a person who like to take a photograph and can walk to see about
3. Influencing Power to buy and consume the product and service: depend on their
decision to buy the product and service. They will accept in the product that they buy. Our
restaurant have interior decoration been be interesting. Customer will be talk about our
restaurant by word of mouth after that our restaurant will become popular in traveler group.
3.5.3 Positioning
Good location
- when customer come the first time, Our restaurant it’s easy to go and find
90
80
70
Our restaurant
60
50
40
30
20
10
0
service quality price location
The positioning of the restaurant is having a good service by take care of customer first so a
service is strange of restaurant. In the area that has many people arrive such as near the
university or in the city because it near to the target group. We will know that the target group of
our company is the Group of healthy conscious and we know that they want to have a good
healthy and sometimes they want to hangout some where that has beautiful view. Then we will
make them satisfy by build the Healthy foods & Art Gallery, near the main road in the city that it
easy to find. So it’s good location, not far from many hotels in the city of Chiang Rai. The
structure building of our restaurant is the modern style and inside the restaurant have space for
who want to present about works gallery of them. We want to make customer feel relax when
they eat and see our restaurant’s atmosphere.
58
3.6.1 Product
We understand that there are many other companies and restaurants also produce healthy
food in Thailand. To differentiate our restaurant and products from other competitors, we are
creating a truly authentic Chiang Rai healthy food cuisine, made only from locals in Chiang Rai
with our local flavors. We are also creating a local Chiang Rai ambience by incorporating our
local art gallery, selling art paintings and local souvenirs within the restaurant.
This is truly a one stop restaurant where customers can have their meals and do some shopping
of local popular products. Customers who have had their meals can therefore stay in the
restaurant longer and admire the art gallery within. However our restaurant has a modern style
building to provide for customers who are like to taking photo at there. For the first time, we are
creating an atmosphere that customers have not felt before. This is truly refreshing and different
from our competitors.
In addition, we plan to make our outlet more contemporary and also more modern theme. It will
be the latest design and fashion trend in the market. This will draw customers to our outlet.
We also intend to cater to businesses and companies who might want to organize seminars or
company functions. We will arrange for such big group functions or gathering.
3.6.2 Price
Although healthy food is rather expensive to produce, our foods are produced locally in
Chiang Rai. The weather is good to accommodate healthy growth of vegetables and fruits. The
farmers are also locals there who are skilled in farming. This way we can keep our cost of
production lower than other competitors. However, the process of making healthy food will
require a lot of skill and technical expertise. Our company will emphasize on making our
product that is of the highest quality. Through these we will aim to attract customers who are
more affluent and of middle to upper class to buy our quality healthy food.
We will also be selling other products in our restaurant to increase our profits. We will be selling
art paintings and souvenirs which are all made from local Chiang Rai people. These additional
products will not only create a better local ‘Chiang Rai’ ambience, but will also increase our
sales and profits.
59
3.6.3 Place
The location of promoting the product is very important. In today’s society, many people
have access to the internet and love to surf the internet during their free time. To attract
customers who like to surf the internet, we have decided to set up a website to promote our
restaurant. To attract customers who are more traditional and like to read newspapers, we will
advertise our restaurant on the local newspaper, under the health section. To attract customers
who like to listen to the radio while driving, we will air our advertisement on local talk shows on
the FAT F.M. 93.0 MHz radio.
In addition, we will also print brochures to be given out to the public at crowded places, such as
shopping malls bus stations and Tourism Authority of Thailand (TAT). To attract foreign tourist
and locals from other states to our restaurants, we will also place such brochures at the tourist
information centre.
3.6.4 Promotion
As we are setting a website to promote our restaurants, we will be doing a special prize
giveaway and discount vouchers for our website. Those recommend and forward the website
link to 10 other people will receive a 10% discount voucher at our restaurant. In addition the
1000th viewer who surf our website will receive a free meal at our restaurant.
Newspaper readers can cut out a portion of the advertisement. They can use it to get a 10%
discount from our restaurant when they dine in.
We will do a special game during the radio talk show. Callers who can answer question about
our restaurant will receive 50% discount vouchers which they can use to dine in. It is important
that the questions will be about the type of healthy food we are serving and our costs. This will
give listeners more knowledge about our restaurant and food.
In addition, we will do monthly bazaar and monthly events. For example our monthly theme will
be healthy food bazaar. This will create awareness for health conscious customers who will
always come every month to buy healthy food and products and also check out if there are any
latest health products in the market.
60
3.6.5 People
People refer to the customers, employees, management and everybody else involved in it.
It is essential for everyone to realize that the reputation of the brand that you are involved with is
in the people's hands. Every department in own restaurant have to cooperate and manager have
to good system and marketing. Own business is efficiency to restaurant and own restaurant is
training employee all the month and look after employee all the time. The role of own company
is strict for the employee can’t mistake the role. If the employee makes mistake the role, the
manager will punish them and the employee is impressed for customer, they have the reward
from manager.
3.6.6 Process
It refers to the methods and process of providing a service and is hence essential to have
a thorough knowledge on whether the services are helpful to the customers, if they are provided
in time, if the customers are informed in hand about the services and many such things. In the
restaurant department, material always fresh and healthy and cooking is clean and safety. The
serve of employee is very good and always take care the customer in the eating. The organize
department, own business have the employee who helpful to the customer provide satisfy of
customer such as timetable, place etc. Art gallery department, there are the employee is
knowledge about gallery to give information that the customer want to know and attractive point
of restaurant and the last department, souvenir.
It refers to the experience of using a product or service. When a service goes out to the
customer, it is essential that you help him see what he is buying or not. For example- brochures
are interest to customer who wants to read it. The customer satisfaction to use service of our
business then they tell others by mouth-to-mouth. The important of Thailand is smile, so the
employees should smile to customer as always, the customer feel good for reservation, to clean
in the shop and comfortable in the restaurant.
61
14000
12000
10000
8000
Brochure
6000 Newspaper
4000 Sport
Signboard
2000
0
63
10000
9000
8000
7000
6000
5000 Brochure
4000 Newspaper
3000 Sport
2000 Signboard
1000
0
64
7000
6000
5000
4000
Brochure
3000 Newspaper
2000 Sport
Signboard
1000
0
65
6000
5000
4000
3000 Brochure
Newspaper
2000
Sport
Signboard
1000
0
66
6000
5000
4000
3000 Brochure
Newspaper
2000
Sport
1000 Signboard
0
June
April
September
November
October
August
January
February
March
May
July
December
67
Amount of restaurant in Chiang Rai city is 35, so customer per each restaurant is 200
approximately per day. We estimate by each restaurant have the same rate. Price per each person
is 200
68
Our growth rate will be increase 10% each year within 5 years.
Year1
Months Sale forecast
January
February
March
April 766,150
May 664,600
June 681,600
July 580,000
August 550,500
September 568,700
October 669,600
November 764,300
December 943,900
Total 9,030,750
Year 2
Months Sale forecast
January 1,242,000
February 1,050,870
March 974,740
April 881,073
May 764,290
June 783,840
July 667,000
August 633,075
September 654,005
October 770,040
November 878,945
December 1,085,485
Total 10,385,363
69
Year 3
Months Sale forecast
January 1,428,300
February 1,208,501
March 1,120,951
April 1,013,233
May 878,934
June 901,416
July 767,050
August 728,036
September 752,106
October 885,546
November 1,010,787
December 1,248,308
Total 11,943,167
Year 4
Months Sale forecast
January 1,642,545
February 1,389,776
March 1,289,094
April 1,165,218
May 1,010,774
June 1,036,628
July 882,108
August 837,242
September 864,922
October 1,018,378
November 1,162,405
December 1,435,554
70
Total 13,734,642
Year 5
Months Sale forecast
January 1,888,927
February 1,598,242
March 1,482,458
April 1,340,001
May 1,162,390
June 1,192,123
July 1,014,424
August 962,828
September 994,660
October 1,171,135
November 1,336,765
December 1,650,887
Total 15,794,838
2,000,000
1,800,000
1,600,000
1,400,000
1,200,000 Year1
Year2
1,000,000
Year3
800,000
Year4
600,000
Year5
400,000
200,000
0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
71
Conclusion
Our restaurant emphasizes and gives precedence to external factor to run the Company
for eliminates the problems that will happen in the future such as political/legal, economic,
socio-cultural, demographic, and technological. We analyze about the competition of our
company that have more one. Those are 3C Analysis (Competitor, Customer, and Competitive).
We must know about their opportunities and weak for adapt and apply in our company. Our
restaurant thinks to create marketing mix strategy (7P’s) to make different from other competitor
and customers unknown before. The market forecast is an important thing that every company
must forecast the feasibility to sell product or service in that market. Furthermore, sale
forecast/profit estimation is thing that hard to forecast because we must assume to get sale and
profit which will happen or not happen. We hope the customers come and taste our product will
be impression.
72
Chapter 4
Blood is blood type O or caveman hunter. (A group of ancient humans and is believed to be the
first blood in the world. Later, the body adjusts to the fight against disease Evolution is a change
from a Fruit Co A, B, A, B, at a later time), people with O blood type is always the risk of
gastric disease. Because of stomach acid is high. But there are good properties in small animal.
Health care focused on eating protein. To particularly meat protein and exercise a lot. Vegetable
food should be derived from vegetable growing in the sun. Vegetables - fruit colors such as
tomato, plum, prune foods kelp Avoid foods from the milk, coffee, soft drinks, black tea,
watermelon, cantaloupe, corn, wheat, bread, red beans, cabbage and cauliflower especially
cabbage and cauliflower It contains substances that interfere
interfere with the functioning of the thyroid
gland. Blood is a low thyroid hormone levels. Is easy with risk of thyroid disease
Menu Price
Pandan with chicken 60 Baht
Blood type B are populations in Asia. Are group of people with digestion and stress
response goods. The food they eat meat such as beef, chicken, turkey, rabbit, beef, fish, deep sea
fish such as the international grain, fish-eyed,
fish milk and dairy products,
ucts, eggs, oatmeal, brown rice,
green leafy vegetables such. Avoid foods from poultry such as chicken, ducks, geese, birds, fruit,
their ruby, pear, tomato, peanut, soybean, sesame, sunflower seeds. The exercise must focus on
non-violent and relax the bodyy by listening to music or meditate.
Menu Price
Grilled Barramundi with Avocado 75 Baht
Orange Salsa
78
45 Baht
FRIED EGG IN CLEAR SOUP
Blood type AB. Avoid foods that are tropical fruit. But it should be eaten warm water mixed
with lemon, grape, plum, raspberry, cherry, food, their tofu, garlic, radishes, milk, yoghurt, nuts,
fish, sea exercises focus on yoga, cycling, Golf, swimming.
Menu Price
Salad of White Turmeric, Salted 79 Baht
Prawns and Pork
Ua frog 79 Baht
82
There are also reports that each blood type is the risk of different diseases such as cancer,
heart disease, however, eating the blood, it has both supported and disagreed. But when
knowledge of this influx to the culture of health care already I try to study and note that what we
eat and then to have an effect or causes the body to a problem or not.
Food is the most important thing in health care. We eat the body we receive them. Is of
great benefit, it is your body. When the body is not receiving a penalty, it is expressed in the
form of the disease. But if eating Thai style mainly eat fish. Vegetarian basically Element, or eat
in with the Thai culture, Thai-style health care. Feeding the blood is added to the knowledge we
know that the world of health care promotion, he had new knowledge to provide guidelines for
health care, we sure enough.
(http://health.kapook.com/%E0%B8%AD%E0%B8%B2%E0%B8%AB%E0%B8%B2%E0%B8
%A3%E0%B8%95%E0%B8%B2%E0%B8%A1%E0%B8%81%E0%B8%A3%E0%B8%B8%
E0%B9%8A%E0%B8%9B%E0%B9%80%E0%B8%A5%E0%B8%B7%E0%B8%AD%E0%B
8%94/)
http://www.dumenu.com/ http://www.thaifoodmaster.com/recipes
http://allrecipes.com/Recipe/Banana-Berry-Smoothie-III/MoreRecipesLikeThis.aspx
84
4.2.1.1 Map
85
4.2.2 Building
IM Sook restaurant will build two storied, for the follower construction that we
use.
Floor1: There are 7 zone that including restaurant, kitchen; relax zone, toilet, storeroom, office,
and outdoor zone.
Galler
87
Floor2: In 2nd floor there are three zones including gallery, restaurant and toilet.
88
89
4.3.1 Restaurant
Restaurant is the main to doing our business to preparing and Serve Food, drink and
dessert to customers. Restaurant zone include, television, air condition, fan, cabinet, table and
chair, sofa, counter bar etc. this zone receive visitors.
plug 1 89 89
Calendar 1 30 30
Toothpick 15 20 300
Seasoning 6 80 480
91
Patch 2 61 122
3 20 60
Total 163,696
92
4.3.2 Office
Office room control all of activity in own business such as, finance account record, store,
document file about own restaurant, order product in the stock. Office room have many
equipment which use employee working example, table , air condition ,cabinet, pen, file,
telephone, fax etc
File 20 28 560
93
calendar 1 30 30
Receipt 5 20 100
Scoth tape 4 15 60
94
Patch 1 61 61
Paper stab 3 20 60
Scissors 1 80 80
Total 51,582
4.3.3 Kitchen
This zone includes equipment in cooking by chef. So, restaurant zone is very important
to own business. Manager and employees should attend it.
Hailer Microwave
Convection Oven - Stainless
Steel
1 4,990 4,990
ELECTRIC FRYER
1 2,890 2,890
Food grinder
3,990 3,390
Mixer (cooking) 1
96
1 3,950 3,950
Shaker
BUONO BUO
1 2,090 2,090
Rice cooker
1 3,390 3,390
Juice extractor
Total 137,325
Kitchen (equipment)
zinc 1 4,980 4,980
4 980 3,920
pan
89 , 112
99
ladle 3 79 237
scissors 1 52 52
plate 1 S- 44 3,700
M-59
L-75
cup S- 58 2,450
1 M-84
L-121
tong 30 15 450
ice scoop 1 59 59
wrap 1 69 69
101
Corkscrew 2 39 78
basket 1 94 94
box 5 89 445
tissue 2 23 46
napkin 3 29 87
102
Soap 1 15 15
Dishwashing 1 24 24
Scott bright 3 3 9
Total 51,613
104
1 4,990 4,990
Bookshelf Index
Contempo/950
105
1 450 450
Newspaper stand OP7
4 790 3,160
Umbrella Index
Total 69,960
4.3.5 Storeroom
Store room is keeping all of tool and equipment that use in the restaurant. The equipment
in the store is tool and equipment of cleaning such as Broom, Wood dust, Glass cleaner and
Toolbox.
2 47 94
Dustpan
2 57 114
Broom
106
2 75 150
Wood dust
1 45 45
Glass cleaner LIPTONIC 300
cc
1 180 180
Liquid Floor M Clean Floor
1 218 218
SUNLIGHT 3.8 L
1 69 69
Cleaner bathrooms 2 Point key
clean
2 69 138
Toilet brush Scotch brite
5 52 260
Tripe ss115 11*11
Tissue 5 42 210
Total 2,068
107
4.3.7 Toilet
In toilet room in the store, within has Toilet bowl, Bidet, Toilet tissue box, Lavatory,
Toilet hose, Mirror Price, Sink hydrant, Bath Screen, Bronze chromium sewer, White hose,
Navel basin, Door knob, Miter Price, Doors.
4 120 480
Faucet
4 105 420
Mirror
4 199 796
Trash
4 950 3,800
4 4,240 16,960
flush toilet
4 340 1,360
Hanging bag American Standard Seva
K-6581-42-N
Total 76,816
109
2 99 198
Square plastic baskets 9905
10 18 180
1 3,790 3,790
Wash basin.
basin MEX - DL86
2 120 120
Sunwa Faucet
1 50 50
Trash Standard RW-9073 8 L Blue gray
color (ET)
(
110
1 200 200
FUSE 8 Slot VKF 2X1 MYW-825
1 218 218
SUNLIGHT 3.8 L
1 130 130
Laundry Liquid
Total 19,676
Administrator 16,000
Manager 11,000
Accountant 7,000
Executive Chef 15,000
Chef 26,000
Chef assistant 10,000
Cashier 14,000
Waiter 40,000
Food runner 8,000
Water bar 10,000
Receptionist 7,000
Housekeeper 4,000
cleaner 4,000
Security guard 6,000
Total 178,000
113
Year 2:
Investment 2010 Cost January Febuary March May April June July August September October November December Total Accumulate Depreciation 2
Building 1,747,210
27,664
27,664
27,664
27,664
27,664
27,664
27,664
27,664
27,664
27,664
27,664
27,664
331,970
663,940
Air condition
15,900
252
252
252
252
252
252
252
252
252
252
252
252
3,021
6,042
TV.
20,900
331
331
331
331
331
331
331
331
331
331
331
331
3,971
7,942
loudspeaker
2,000
32
32
32
32
32
32
32
32
32
32
32
32
380
760
calculator
2,500
40
40
40
40
40
40
40
40
40
40
40
40
475
950
Computer
25,750
408
408
408
408
408
408
408
408
408
408
408
408
4,893
9,785
telephone
590
9
9
9
9
9
9
9
9
9
9
9
9
112
224
Lamp
1,200
19
19
19
19
19
19
19
19
19
19
19
19
228
456
Cabinet for cake
20,000
317
317
317
317
317
317
317
317
317
317
317
317
3,800
7,600
Fire
620
10
10
10
10
10
10
10
10
10
10
10
10
118
236
Table+Chair(L)
28,500
451
451
451
451
451
451
451
451
451
451
451
451
5,415
10,830
Table+Chair(M)
20,000
317
317
317
317
317
317
317
317
317
317
317
317
3,800
7,600
Counter bar
17,300
274
274
274
274
274
274
274
274
274
274
274
274
3,287
6,574
Air refresher
1,500
24
24
24
24
24
24
24
24
24
24
24
24
285
570
Wall painting
4,500
71
71
71
71
71
71
71
71
71
71
71
71
855
1,710
Table
1,700
27
27
27
27
27
27
27
27
27
27
27
27
323
646
Chair
1,750
28
28
28
28
28
28
28
28
28
28
28
28
333
665
Computer
25,750
408
408
408
408
408
408
408
408
408
408
408
408
4,893
9,785
Telephone
590
9
9
9
9
9
9
9
9
9
9
9
9
112
224
Fax
2,990
47
47
47
47
47
47
47
47
47
47
47
47
568
1,136
File Cabinet
1,440
23
23
23
23
23
23
23
23
23
23
23
23
274
547
Clock
150
2
2
2
2
2
2
2
2
2
2
2
2
29
57
Locker
5,000
79
79
79
79
79
79
79
79
79
79
79
79
950
1,900
950
15
15
15
15
15
15
15
15
15
15
15
15
181
361
Electronic time recorder
9,400
149
149
149
149
149
149
149
149
149
149
149
149
1,786
3,572
ELECTRIC FRYER fried
13,375
212
212
212
212
212
212
212
212
212
212
212
212
2,541
5,083
Refrigerator LG GC-R207WTC
54,900
869
869
869
869
869
869
869
869
869
869
869
869
10,431
20,862
freezer SANYO Sanyo SCR-T100G Size 9.0 Q
15,650
248
248
248
248
248
248
248
248
248
248
248
248
2,974
5,947
Oven Hailer Microwave Convection Oven - Stainless Steel
7,800
124
124
124
124
124
124
124
124
124
124
124
124
1,482
2,964
ELECTRIC FRYER
4,990
79
79
79
79
79
79
79
79
79
79
79
79
948
1,896
Gas infrared & Spark units
360
6
6
6
6
6
6
6
6
6
6
6
6
68
137
Cooker hood ELECTROLUX EFC 650 X
11,900
188
188
188
188
188
188
188
188
188
188
188
188
2,261
4,522
Food grinder
2,890
46
46
46
46
46
46
46
46
46
46
46
46
549
1,098
Mixer (cooking)
3,390
54
54
54
54
54
54
54
54
54
54
54
54
644
1,288
Filter Pruio, UF-5BX4
3,150
50
50
50
50
50
50
50
50
50
50
50
50
599
1,197
Shaker BUONO BUO
3,950
63
63
63
63
63
63
63
63
63
63
63
63
751
1,501
Drinking water , Sanyo
5,290
84
84
84
84
84
84
84
84
84
84
84
84
1,005
2,010
Rice cooker
2,090
33
33
33
33
33
33
33
33
33
33
33
33
397
794
Water heater
2,420
38
38
38
38
38
38
38
38
38
38
38
38
460
920
Juice extractor
3,390
54
54
54
54
54
54
54
54
54
54
54
54
644
1,288
116
Year 3:
Investment 2011 Cost January Febuary March May April June July August September October November December Total Accumulate Depreciation 3
Building 1,747,210
27,664
27,664
27,664
27,664
27,664
27,664
27,664
27,664
27,664
27,664
27,664
27,664
331,970
995,910
Air condition
15,900
252
252
252
252
252
252
252
252
252
252
252
252
3,021
9,063
TV.
20,900
331
331
331
331
331
331
331
331
331
331
331
331
3,971
11,913
loudspeaker
2,000
32
32
32
32
32
32
32
32
32
32
32
32
380
1,140
calculator
2,500
40
40
40
40
40
40
40
40
40
40
40
40
475
1,425
Computer
25,750
408
408
408
408
408
408
408
408
408
408
408
408
4,893
14,678
telephone
590
9
9
9
9
9
9
9
9
9
9
9
9
112
336
Lamp
1,200
19
19
19
19
19
19
19
19
19
19
19
19
228
684
Cabinet for cake
20,000
317
317
317
317
317
317
317
317
317
317
317
317
3,800
11,400
Fire
620
10
10
10
10
10
10
10
10
10
10
10
10
118
353
Table+Chair(L)
28,500
451
451
451
451
451
451
451
451
451
451
451
451
5,415
16,245
Table+Chair(M)
20,000
317
317
317
317
317
317
317
317
317
317
317
317
3,800
11,400
Counter bar
17,300
274
274
274
274
274
274
274
274
274
274
274
274
3,287
9,861
Air refresher
1,500
24
24
24
24
24
24
24
24
24
24
24
24
285
855
Wall painting
4,500
71
71
71
71
71
71
71
71
71
71
71
71
855
2,565
Table
1,700
27
27
27
27
27
27
27
27
27
27
27
27
323
969
Chair
1,750
28
28
28
28
28
28
28
28
28
28
28
28
333
998
Computer
25,750
408
408
408
408
408
408
408
408
408
408
408
408
4,893
14,678
Telephone
590
9
9
9
9
9
9
9
9
9
9
9
9
112
336
Fax
2,990
47
47
47
47
47
47
47
47
47
47
47
47
568
1,704
File Cabinet
1,440
23
23
23
23
23
23
23
23
23
23
23
23
274
821
Clock
150
2
2
2
2
2
2
2
2
2
2
2
2
29
86
Locker
5,000
79
79
79
79
79
79
79
79
79
79
79
79
950
2,850
950
15
15
15
15
15
15
15
15
15
15
15
15
181
542
Electronic time recorder
9,400
149
149
149
149
149
149
149
149
149
149
149
149
1,786
5,358
ELECTRIC FRYER fried
13,375
212
212
212
212
212
212
212
212
212
212
212
212
2,541
7,624
Refrigerator LG GC-R207WTC
54,900
869
869
869
869
869
869
869
869
869
869
869
869
10,431
31,293
freezer SANYO Sanyo SCR-T100G Size 9.0 Q
15,650
248
248
248
248
248
248
248
248
248
248
248
248
2,974
8,921
Oven Hailer Microwave Convection Oven - Stainless Steel
7,800
124
124
124
124
124
124
124
124
124
124
124
124
1,482
4,446
ELECTRIC FRYER
4,990
79
79
79
79
79
79
79
79
79
79
79
79
948
2,844
Gas infrared & Spark units
360
6
6
6
6
6
6
6
6
6
6
6
6
68
205
Cooker hood ELECTROLUX EFC 650 X
11,900
188
188
188
188
188
188
188
188
188
188
188
188
2,261
6,783
Food grinder
2,890
46
46
46
46
46
46
46
46
46
46
46
46
549
1,647
Mixer (cooking)
3,390
54
54
54
54
54
54
54
54
54
54
54
54
644
1,932
Filter Pruio, UF-5BX4
3,150
50
50
50
50
50
50
50
50
50
50
50
50
599
1,796
Shaker BUONO BUO
3,950
63
63
63
63
63
63
63
63
63
63
63
63
751
2,252
Drinking water , Sanyo
5,290
84
84
84
84
84
84
84
84
84
84
84
84
1,005
3,015
Rice cooker
2,090
33
33
33
33
33
33
33
33
33
33
33
33
397
1,191
Water heater
2,420
38
38
38
38
38
38
38
38
38
38
38
38
460
1,379
118
Year 4:
Investment 2012 Cost January Febuary March May April June July August September October November December Total Accumulate Depreciation 4
Building 1,747,210
27,664
27,664
27,664
27,664
27,664
27,664
27,664
27,664
27,664
27,664
27,664
27,664
331,970
1,327,880
Air condition
15,900
252
252
252
252
252
252
252
252
252
252
252
252
3,021
12,084
TV.
20,900
331
331
331
331
331
331
331
331
331
331
331
331
3,971
15,884
loudspeaker
2,000
32
32
32
32
32
32
32
32
32
32
32
32
380
1,520
calculator
2,500
40
40
40
40
40
40
40
40
40
40
40
40
475
1,900
Computer
25,750
408
408
408
408
408
408
408
408
408
408
408
408
4,893
19,570
telephone
590
9
9
9
9
9
9
9
9
9
9
9
9
112
448
Lamp
1,200
19
19
19
19
19
19
19
19
19
19
19
19
228
912
Cabinet for cake
20,000
317
317
317
317
317
317
317
317
317
317
317
317
3,800
15,200
Fire
620
10
10
10
10
10
10
10
10
10
10
10
10
118
471
Table+Chair(L)
28,500
451
451
451
451
451
451
451
451
451
451
226
226
4,964
16,245
Table+Chair(M)
20,000
317
317
317
317
317
317
317
317
317
317
317
317
3,800
15,200
Counter bar
17,300
274
274
274
274
274
274
274
274
274
274
274
274
3,287
9,861
Air refresher
1,500
24
24
24
24
24
24
24
24
24
24
24
24
285
1,140
Wall painting
4,500
71
71
71
71
71
71
71
71
71
71
71
71
855
3,420
Table
1,700
27
27
27
27
27
27
27
27
27
27
27
27
323
1,292
Chair
1,750
28
28
28
28
28
28
28
28
28
28
28
28
333
1,330
Computer
25,750
408
408
408
408
408
408
408
408
408
408
408
408
4,893
19,570
Telephone
590
9
9
9
9
9
9
9
9
9
9
9
9
112
448
Fax
2,990
47
47
47
47
47
47
47
47
47
47
47
47
568
2,272
File Cabinet
1,440
23
23
23
23
23
23
23
23
23
23
23
23
274
1,094
Clock
150
2
2
2
2
2
2
2
2
2
2
2
2
29
114
Locker
5,000
79
79
79
79
79
79
79
79
79
79
79
79
950
3,800
950
15
15
15
15
15
15
15
15
15
15
15
15
181
722
Electronic time recorder
9,400
149
149
149
149
149
149
149
149
149
149
149
149
1,786
7,144
ELECTRIC FRYER fried
13,375
212
212
212
212
212
212
212
212
212
212
212
212
2,541
10,165
Refrigerator LG GC-R207WTC
54,900
869
869
869
869
869
869
869
869
869
869
869
869
10,431
41,724
freezer SANYO Sanyo SCR-T100G Size 9.0 Q
15,650
248
248
248
248
248
248
248
248
248
248
248
248
2,974
11,894
Oven Hailer Microwave Convection Oven - Stainless Steel
7,800
124
124
124
124
124
124
124
124
124
124
124
124
1,482
5,928
ELECTRIC FRYER
4,990
79
79
79
79
79
79
79
79
79
79
79
79
948
3,792
Gas infrared & Spark units
360
6
6
6
6
6
6
6
6
6
6
6
6
68
274
Cooker hood ELECTROLUX EFC 650 X
11,900
188
188
188
188
188
188
188
188
188
188
188
188
2,261
9,044
Food grinder
2,890
46
46
46
46
46
46
46
46
46
46
46
46
549
2,196
Mixer (cooking)
3,390
54
54
54
54
54
54
54
54
54
54
54
54
644
2,576
Filter Pruio, UF-5BX4
3,150
50
50
50
50
50
50
50
50
50
50
50
50
599
2,394
Shaker BUONO BUO
3,950
63
63
63
63
63
63
63
63
63
63
63
63
751
3,002
Drinking water , Sanyo
5,290
84
84
84
84
84
84
84
84
84
84
84
84
1,005
4,020
Rice cooker
2,090
33
33
33
33
33
33
33
33
33
33
33
33
397
1,588
Water heater
2,420
38
38
38
38
38
38
38
38
38
38
38
38
460
1,839
120
Year 5:
Investment 2013 Cost January Febuary March May April June July August September October November December Total Accumulate Depreciation 5
Building 1,747,210
27,664
27,664
27,664
27,664
27,664
27,664
27,664
27,664
27,664
27,664
27,664
27,664
331,970
1,659,850
Air condition
15,900
252
252
252
252
252
252
252
252
252
252
252
252
3,021
15,105
TV.
20,900
331
331
331
331
331
331
331
331
331
331
331
331
3,971
19,855
loudspeaker
2,000
32
32
32
32
32
32
32
32
32
32
32
32
380
1,900
calculator
2,500
40
40
40
40
40
40
40
40
40
40
40
40
475
2,375
Computer
25,750
408
408
408
408
408
408
408
408
408
408
408
408
4,893
24,463
telephone
590
9
9
9
9
9
9
9
9
9
9
9
9
112
561
Lamp
1,200
19
19
19
19
19
19
19
19
19
19
19
19
228
1,140
Cabinet for cake
20,000
317
317
317
317
317
317
317
317
317
317
317
317
3,800
19,000
Fire
620
10
10
10
10
10
10
10
10
10
10
10
10
118
589
Table+Chair(L)
28,500
451
451
451
451
451
451
451
451
451
451
451
451
5,415
16,245
Table+Chair(M)
20,000
317
317
317
317
317
317
317
317
317
317
317
317
3,800
19,000
Counter bar
17,300
274
274
274
274
274
274
274
274
274
274
274
274
3,287
9,861
Air refresher
1,500
24
24
24
24
24
24
24
24
24
24
24
24
285
1,425
Wall painting
4,500
71
71
71
71
71
71
71
71
71
71
71
71
855
4,275
Table
1,700
27
27
27
27
27
27
27
27
27
27
27
27
323
1,615
Chair
1,750
28
28
28
28
28
28
28
28
28
28
28
28
333
1,663
Computer
25,750
408
408
408
408
408
408
408
408
408
408
408
408
4,893
24,463
Telephone
590
9
9
9
9
9
9
9
9
9
9
9
9
112
561
Fax
2,990
47
47
47
47
47
47
47
47
47
47
47
47
568
2,841
File Cabinet
1,440
23
23
23
23
23
23
23
23
23
23
23
23
274
1,368
Clock
150
2
2
2
2
2
2
2
2
2
2
2
2
29
143
Locker
5,000
79
79
79
79
79
79
79
79
79
79
79
79
950
4,750
950
15
15
15
15
15
15
15
15
15
15
15
15
181
903
Electronic time recorder
9,400
149
149
149
149
149
149
149
149
149
149
149
149
1,786
8,930
ELECTRIC FRYER fried
13,375
212
212
212
212
212
212
212
212
212
212
212
212
2,541
12,706
Refrigerator LG GC-R207WTC
54,900
869
869
869
869
869
869
869
869
869
869
869
869
10,431
52,155
freezer SANYO Sanyo SCR-T100G Size 9.0 Q
15,650
248
248
248
248
248
248
248
248
248
248
248
248
2,974
14,868
Oven Hailer Microwave Convection Oven - Stainless Steel
7,800
124
124
124
124
124
124
124
124
124
124
124
124
1,482
7,410
ELECTRIC FRYER
4,990
79
79
79
79
79
79
79
79
79
79
79
79
948
4,741
Gas infrared & Spark units
360
6
6
6
6
6
6
6
6
6
6
6
6
68
342
Cooker hood ELECTROLUX EFC 650 X
11,900
188
188
188
188
188
188
188
188
188
188
188
188
2,261
11,305
Food grinder
2,890
46
46
46
46
46
46
46
46
46
46
46
46
549
2,746
Mixer (cooking)
3,390
54
54
54
54
54
54
54
54
54
54
54
54
644
3,221
Filter Pruio, UF-5BX4
3,150
50
50
50
50
50
50
50
50
50
50
50
50
599
2,993
Shaker BUONO BUO
3,950
63
63
63
63
63
63
63
63
63
63
63
63
751
3,753
Drinking water , Sanyo
5,290
84
84
84
84
84
84
84
84
84
84
84
84
1,005
5,026
Rice cooker
2,090
33
33
33
33
33
33
33
33
33
33
33
33
397
1,986
Water heater
2,420
38
38
38
38
38
38
38
38
38
38
38
38
460
2,299
Juice extractor
3,390
54
54
54
54
54
54
54
54
54
54
54
54
644
3,221
zinc
4,980
79
79
79
79
79
79
79
79
79
79
79
79
946
4,731
122
Job description
1. Coordination with each department and those who come in contact with
restaurant
Accountant
Job Requirement
1. At least Bachelor's Degree
Job description
1. Calculate the money when customer order check bill.
Executive Chef
Job Requirement
1. At least High school
2. Has an experience with cooking the healthy food and other food at least 5
years.
Job description
1. Cook the food for customer needs
Chef
Job Requirement
1. At least High school
2. Has an experience with cooking the healthy food and other at least 3 years
Job description
1. Cook the food for customer needs
Chef assistant
Job Requirement
1. At least High school.
2. Has an experience with cooking the healthy food and other at least 1 year.
Job description
1. Support with Chef for Cook the food for customer needs
Cashier
Job Requirement
1. normal English communication
Job description
1. Give tax invoices for customer.
Food runner
Job Requirement
1. At least middle school
Job description
1. Get the food from kitchen to give the waiter for prepare at the counter bar.
2. Take care the customer and those who come to use service in restaurant.
Waiter
Job Requirement
1. At least middle school
Job description
1. Coordination between food runners with customer.
4. Clean the restaurant area every day after the restaurant closes.
Water bar
1. At least middle school
Job description
1. Prepare the drink from the check list every day.
Receptionist
Job Requirement
1. At least high school
Job description
1. To take care the customer when they come in the restaurant.
3. Can reserve table in the restaurant when the customer contact before they
come.
Housekeeper
Job Requirement
1. At least middle school
Job description
1. Clean the every area in restaurant except the kitchen room.
Cleaner
Job Requirement
1. At least middle school
Job description
130
1. Clean the kitchen area before and after the restaurant closes.
Security guard
Job Requirement
1. At least middle school
Job description
4.8 Supplier
Company Product
1.Royal Project Foundation
65 Sutep Rd. T.Sutep A. Muang Chiang Mai 50200 Fruit, Vegetable, Flower
2. Porntaweechoke Farm
95/246 Moo.6, Buathong Soi 13/15, Kanchanapisek Fruit and vegetable, Pineapple,
Rd., T.Bangrakpattana - Bangbuathong Nonthaburi Hydroponics Vegetables,100%
THAILAND pineapple juice, Organic
vegetables
3.Siam Future Farm
112 Moo 3, Sunna Village, Mae Kham, Mae Chan, Organic vegetables
Chiang Rai 57240 THAILAND
4. OTOP of Tambon Chom Mok Kaw Organic vegetables
5. Boonrawd Farm
99 M.1 T.Mae korn Chiangrai 57000 Fruit
June – March
Asparagus
Table Tomato
July - March
Turnip
White Balsam Pear
vegetable Soybean
November - March
Brusels Sprouts
Cabbage Savoy
134
Herbs
Fruits
Annual
Papaya
March-May
Japanese Apricot, Ume
135
March-April
Peach
May-April
Plum
April-February
Passion fruit
June-July
Apple, Pomegranate
July-August
Chinese pear
July-October
Avocado
August-September
Persimmon
November-February
Kiwi
November-March
Strawberry
May-June
Raspberry
Grape Fruit
Seedless Grape Fruit
Sources:
http://www.thaifoodmaster.com/recipes
http://ittm.dtam.moph.go.th/data_articles/tard.htm
http://www.epicurious.com/recipesmenus/healthy/recipes?browseBy
Att=119&pageNumber=9&pageSize=10&resultOffset
http://www.fitnessgurusam.com
136
Chapter 5
Financial Analysis
137
Sale
766,150
664,600
681,600
580,000
550,500
568,700
669,600
764,300
943,900
6,189,350
Less: Cost of goods sold
210,000
190,000
190,000
170,000
180,000
180,000
190,000
200,000
210,000
1,720,000
Gross profit
556,150
474,600
491,600
410,000
370,500
388,700
479,600
564,300
733,900
4,469,350
Operating expense
-Salaries expense
178,000
178,000
178,000
178,000
178,000
178,000
178,000
178,000
178,000
1,424,000
-Marketing expense
20,750
20,750
20,750
14,450
14,450
14,450
20,750
20,750
12,450
138,800
-Administration expense
20,817
20,617
20,519
19,216
19,216
20,617
21,077
21,419
21,419
164,100
-Promote expense
9,000
9,000
18,000
-Utilities expense
12,000
12,000
12,000
12,000
12,000
12,000
12,000
12,000
12,000
96,000
-Repayment Loan
83,333
83,333
83,333
83,333
83,333
83,333
83,333
83,333
83,333
83,333
83,333
83,333
1,000,000
-Interest expense
11,667
11,667
11,667
11,667
11,667
11,667
11,667
11,667
11,667
11,667
11,667
11,667
140,000
-Income before Tax -
95,000 -
95,000 -
95,000
229,583
139,233
165,331
91,334
51,834
59,633
152,773
237,131
415,031
1,488,450
-Tax expense
16,071
9,746
11,573
6,393
3,628
4,174
10,694
16,599
29,052
96,924
Total operating expense
95,000
95,000
95,000
342,638
345,113
337,842
325,059
322,294
333,241
337,521
343,768
347,921
3,077,824
Net Income -95,000 -95,000 -95,000 213,512 129,487 153,758 84,941 48,206 55,459 142,079 220,532 385,979 1,391,526
138
Year: 2
Imsook2010
Income Statement
January Febuary March April May June July August September October November December Year 2
Sale
1,242,000
1,050,870
974,740
881,073
764,290
783,840
667,000
633,075
654,005
770,040
878,945
1,085,485
10,385,363
Less: Cost of goods sold
210,000
210,000
200,000
202,000
200,000
210,000
190,000
180,000
170,000
170,000
180,000
200,000
2,322,000
Gross profit
1,032,000
840,870
774,740
679,073
564,290
573,840
477,000
453,075
484,005
600,040
698,945
885,485
8,063,363
Operating expense
-Salaries expense
178,000
178,000
178,000
178,000
178,000
178,000
178,000
178,000
178,000
178,000
178,000
178,000
2,136,000
-Marketing expense
5,500
10,950
10,950
10,950
11,950
14,450
14,750
17,500
17,500
14,950
10,950
9,450
149,850
-Administration expense
21,231
21,461
21,458
21,437
21,233
21,029
20,929
19,600
19,600
21,029
21,499
21,848
252,355
-Promote expense
9,000
9,000
9,000
9,000
9,000
45,000
-Utilities expense
12,000
12,000
12,000
12,000
12,000
12,000
12,000
12,000
12,000
12,000
12,000
12,000
144,000
-Repayment Loan
83,333
83,333
83,333
83,333
83,333
83,333
83,333
83,333
83,333
83,333
83,333
83,333
1,000,000
-Interest expense
11,667
11,667
11,667
11,667
11,667
11,667
11,667
11,667
11,667
11,667
11,667
11,667
140,000
-Income before Tax
720,269
523,459
457,332
352,686
237,107
253,361
147,321
121,975
161,905
234,311
381,496
569,187
4,196,158
-Tax expense
50,419
36,642
32,013
24,688
16,597
17,735
10,312
8,538
11,333
18,904
26,705
39,843
139,637
Total operating expense
362,150
354,054
349,421
351,075
343,781
338,214
339,992
339,639
333,433
348,883
344,153
356,141
4,006,842
Net Income 669,850 486,816 425,319 327,998 220,509 235,626 137,008 113,436 150,572 251,157 354,792 529,344 4,056,521
Year: 3
Imsook2011
Income Statement
January Febuary March April May June July August September October November December Year 3
Sale
1,428,300
1,208,501
1,120,951
1,013,233
878,934
901,416
767,050
728,036
752,106
885,546
1,010,787
1,248,308
11,943,168
Less: Cost of goods sold
210,000
210,000
210,000
210,000
210,000
190,000
185,000
195,000
195,000
190,000
200,000
210,000
2,415,000
Gross profit
1,218,300
998,501
910,951
803,233
668,934
711,416
582,050
533,036
557,106
695,546
810,787
1,038,308
9,528,168
Operating expense
-Salaries expense
178,000
178,000
178,000
178,000
178,000
178,000
178,000
178,000
178,000
178,000
178,000
178,000
2,136,000
-Marketing expense
4,950
8,950
8,950
8,950
10,150
10,150
11,550
13,500
13,500
11,050
9,150
9,150
120,000
-Administration expense
21,656
21,891
21,887
21,866
21,658
21,450
21,348
19,992
19,992
21,450
21,929
22,285
257,402
-Promote expense
9,000
9,000
9,000
27,000
-Utilities expense
12,000
12,000
12,000
12,000
12,000
12,000
12,000
12,000
12,000
12,000
12,000
12,000
144,000
-Repayment Loan
83,333
83,333
83,333
83,333
83,333
83,333
83,333
83,333
83,333
83,333
83,333
83,333
1,000,000
-Interest expense
11,667
11,667
11,667
11,667
11,667
11,667
11,667
11,667
11,667
11,667
11,667
11,667
140,000
-Income before Tax
906,694
682,660
595,114
487,417
343,126
394,816
264,152
205,543
229,614
378,046
494,708
721,873
5,703,766
-Tax expense
63,469
47,786
41,658
34,119
24,019
27,637
18,491
14,388
16,073
26,463
34,630
50,531
644,165
Total operating expense
375,074
363,627
357,495
349,935
349,827
344,237
336,388
341,881
343,565
343,963
350,708
366,966
4,468,568
Net Income 843,226 634,874 553,456 453,298 319,107 367,179 245,662 191,155 213,541 351,583 460,079 671,342 5,059,600
139
Year: 4
Imsook2012
Income Statement
January Febuary March April May June July August September October November December Year 4
Sale
1,642,545
1,389,776
1,289,094
1,165,218
1,010,774
1,036,628
882,108
837,242
864,922
1,018,378
1,162,405
1,435,554
13,734,644
Less: Cost of goods sold
210,000
210,000
210,000
210,000
200,000
200,000
195,000
195,000
185,000
180,000
195,000
200,000
2,390,000
Gross profit
1,432,545
1,179,776
1,079,094
955,218
810,774
836,628
687,108
642,242
679,922
838,378
967,405
1,235,554
11,344,644
Operating expense
-Salaries expense
178,000
178,000
178,000
178,000
178,000
178,000
178,000
178,000
178,000
178,000
178,000
178,000
2,136,000
-Marketing expense
4,950
5,400
5,400
5,400
8,950
8,950
11,550
12,500
12,500
9,450
5,400
5,400
95,850
-Administration expense
22,089
22,328
22,325
22,303
22,091
21,879
21,775
20,392
20,392
21,879
22,367
22,730
262,550
-Promote expense
9,000
9,000
9,000
9,000
9,000
45,000
-Utilities expense
12,000
12,000
12,000
12,000
12,000
12,000
12,000
12,000
12,000
12,000
12,000
12,000
144,000
-Repayment Loan
83,333
83,333
83,333
83,333
83,333
83,333
83,333
83,333
83,333
83,333
83,333
83,333
1,000,000
-Interest expense
11,667
11,667
11,667
11,667
11,667
11,667
11,667
11,667
11,667
11,667
11,667
11,667
140,000
-Income before Tax
1,120,506
867,048
766,369
633,515
494,733
511,799
368,783
315,350
353,030
522,049
645,638
922,424
7,521,244
-Tax expense
78,435
60,693
53,646
44,346
34,631
35,826
25,815
22,074
24,712
36,543
45,195
64,570
772,002
Total operating expense
390,474
373,422
366,370
366,049
350,672
360,655
344,139
348,967
351,604
352,872
366,962
377,700
4,595,402
Net Income 1,432,545 1,179,776 1,079,094 955,218 810,774 836,628 687,108 642,242 679,922 838,378 967,405 1,235,554 11,344,644
Year: 5
140
Imsook2013
Income Statement
January Febuary March April May June July August September October November December Year 5
Sale
1,888,927
1,598,242
1,482,458
1,340,001
1,162,390
1,192,123
1,014,424
962,828
994,660
1,171,135
1,336,765
1,650,887
15,794,840
Less: Cost of goods sold
210,000
210,000
210,000
210,000
210,000
200,000
200,000
210,000
200,000
210,000
210,000
210,000
2,490,000
Gross profit
1,678,927
1,388,242
1,272,458
1,130,001
952,390
992,123
814,424
752,828
794,660
961,135
1,126,765
1,440,887
13,304,840
Operating expense
-Salaries expense
178,000
178,000
178,000
178,000
178,000
178,000
178,000
178,000
178,000
178,000
178,000
178,000
2,136,000
-Marketing expense
4,950
5,400
5,400
5,400
8,950
8,950
11,250
12,500
12,500
9,250
5,400
4,950
94,900
-Administration expense
22,531
22,775
22,771
22,749
22,533
22,316
22,210
20,800
20,800
22,316
22,814
23,185
267,801
-Promote expense
9,000
9,000
9,000
9,000
9,000
9,000
54,000
-Utilities expense
12,000
12,000
12,000
12,000
12,000
12,000
12,000
12,000
12,000
12,000
12,000
12,000
144,000
-Repayment Loan
83,333
83,333
83,333
83,333
83,333
83,333
83,333
83,333
83,333
83,333
83,333
83,333
1,000,000
-Interest expense
11,667
11,667
11,667
11,667
11,667
11,667
11,667
11,667
11,667
11,667
11,667
11,667
140,000
-Income before Tax
1,366,446
1,066,067
950,287
807,852
626,907
675,857
486,964
425,528
476,360
644,569
813,551
1,127,752
9,468,139
-Tax expense
95,651
74,625
66,520
56,550
43,884
47,310
34,087
29,787
33,345
45,120
56,949
78,943
908,555
Total operating expense
408,132
396,800
388,691
378,699
369,366
363,576
361,548
357,087
351,645
361,686
370,163
392,077
4,745,256
Net Income 1,678,927 1,388,242 1,272,458 1,130,001 952,390 992,123 814,424 752,828 794,660 961,135 1,126,765 1,440,887 13,304,840
141
Imsook 2010
Balance Sheet
January Febuary March April May June July August September October November December Year 2
Assets
Current assets:
Cash
3,234,824
3,626,640
3,531,640
3,562,637
3,690,146
3,820,771
3,882,779
3,911,216
3,976,787
4,132,944
4,382,736
4,797,080
4,797,080
Raw material
210,000
210,000
200,000
202,000
200,000
210,000
190,000
180,000
170,000
170,000
180,000
200,000
200,000
Supply
36,844
36,844
36,844
36,844
36,844
36,844
36,844
36,844
36,844
36,844
36,844
36,844
36,844
Cost of setting number of telephone
200
200
200
200
200
200
200
200
200
200
200
200
200
WiFi internet 15 M
1,985
1,985
1,985
1,985
1,985
1,985
1,985
1,985
1,985
1,985
1,985
1,985
1,985
Cost of insurance and install UBC True visions
3,000
3,000
3,000
3,000
3,000
3,000
3,000
3,000
3,000
3,000
3,000
3,000
3,000
Equipment of restaurant
128,071
125,518
122,965
120,412
117,859
115,306
112,753
110,200
107,647
105,094
102,541
99,988
99,988
Equipment of office
39,489
38,702
37,915
37,128
36,341
35,554
34,767
33,980
33,193
32,406
31,619
30,832
30,832
Kitchen Electric equipment
107,647
105,501
103,355
101,209
99,063
96,917
94,771
92,625
90,479
88,333
86,187
84,041
84,041
Kitchen equipment
19,608
19,217
18,826
18,435
18,044
17,653
17,262
16,871
16,480
16,089
15,698
15,307
15,307
Equipment of relax zone
54,925
53,830
52,735
51,640
50,545
49,450
48,355
47,260
46,165
45,070
43,975
42,880
42,880
Equipment of art gallery
8,191
8,028
7,865
7,702
7,539
7,376
7,213
7,050
6,887
6,724
6,561
6,398
6,398
Equipment of toilet
71,565
70,138
68,711
67,284
65,857
64,430
63,003
61,576
60,149
58,722
57,295
55,868
55,868
Equipment of cleanning
14,852
14,556
14,260
13,964
13,668
13,372
13,076
12,780
12,484
12,188
11,892
11,596
11,596
Land
75,235
75,235
75,235
75,235
75,235
75,235
75,235
75,235
75,235
75,235
75,235
75,235
75,235
Building
1,387,578
1,359,914
1,332,250
1,304,586
1,276,922
1,249,258
1,221,594
1,193,930
1,166,266
1,138,602
1,110,938
1,083,274
1,083,274
Accumulate depreciation-Equipment of restaurant
33,189
35,742
38,295
40,848
43,401
45,954
48,507
51,060
53,613
56,166
58,719
61,272
61,272
Accumulate depreciation-Equipment of office
10,231
11,018
11,805
12,592
13,379
14,166
14,953
15,740
16,527
17,314
18,101
18,888
18,888
Accumulate depreciation-Kitchen Electric equipment
27,898
30,044
32,190
34,336
36,482
38,628
40,774
42,920
45,066
47,212
49,358
51,504
51,504
Accumulate depreciation-Kitchen equipment
5,083
5,474
5,865
6,256
6,647
7,038
7,429
7,820
8,211
8,602
8,993
9,384
9,384
Accumulate depreciation-Equipment of relax zone
14,235
15,330
16,425
17,520
18,615
19,710
20,805
21,900
22,995
24,090
25,185
26,280
26,280
Accumulate depreciation-Equipment of art gallery
2,119
2,282
2,445
2,608
2,771
2,934
3,097
3,260
3,423
3,586
3,749
3,912
3,912
Accumulate depreciation-Equipment of toilet
18,551
19,978
21,405
22,832
24,259
25,686
27,113
28,540
29,967
31,394
32,821
34,248
34,248
Accumulate depreciation-Equipment of cleanning
3,848
4,144
4,440
4,736
5,032
5,328
5,624
5,920
6,216
6,512
6,808
7,104
7,104
Accumulate depreciation-Building
359,632
387,296
414,960
442,624
470,288
497,952
525,616
553,280
580,944
608,608
636,272
663,936
663,936
prepaid interest
151,671
163,338
175,005
186,672
198,339
210,006
221,673
233,340
245,007
256,674
268,341
280,008
280,008
Total assest
6,020,470
6,423,954
6,330,621
6,375,285
6,512,461
6,664,753
6,718,428
6,748,531
6,815,770
6,983,594
7,255,052
7,701,064
7,701,064
Liabilities
Note payable
3,916,667
3,833,333
3,750,000
3,666,667
3,583,333
3,500,000
3,416,667
3,333,333
3,250,000
3,166,667
3,083,333
3,000,000
3,000,000
Total liabilities
3,916,667
3,833,333
3,750,000
3,666,667
3,583,333
3,500,000
3,416,667
3,333,333
3,250,000
3,166,667
3,083,333
3,000,000
3,000,000
Equity
Owner, Capital
669,850
486,816
425,319
327,998
220,509
235,626
137,008
113,436
150,572
251,157
354,792
529,344
3,902,427
Tatal liabilities and equity
6,020,471
6,423,954
6,330,621
6,375,284
6,512,461
6,664,753
6,718,428
6,748,532
6,815,770
6,983,594
7,255,053
7,701,064
7,701,064
143
Imsook 2011
Balance Sheet
January Febuary March April May June July August September October November December Year3
Assets
Current assets:
Cash
5,535,306
6,075,180
5,980,180
6,128,478
6,352,585
6,644,763
6,800,425
6,886,580
7,005,121
7,266,704
7,621,783
8,188,125
8,188,125
Raw material
210,000
210,000
210,000
210,000
210,000
190,000
185,000
195,000
195,000
190,000
200,000
210,000
210,000
Supply
36,844
36,844
36,844
36,844
36,844
36,844
36,844
36,844
36,844
36,844
36,844
36,844
36,844
Cost of setting number of telephone
200
200
200
200
200
200
200
200
200
200
200
200
200
WiFi internet 15 M
1,985
1,985
1,985
1,985
1,985
1,985
1,985
1,985
1,985
1,985
1,985
1,985
1,985
Cost of insurance and install UBC True visions
3,000
3,000
3,000
3,000
3,000
3,000
3,000
3,000
3,000
3,000
3,000
3,000
3,000
Equipment of restaurant
97,435
94,882
92,329
89,776
87,223
84,670
82,117
79,564
77,011
74,458
71,905
69,352
69,352
Equipment of office
30,045
29,258
28,471
27,684
26,897
26,110
25,323
24,536
23,749
22,962
22,175
21,388
21,388
Kitchen Electric equipment
81,895
79,749
77,603
75,457
73,311
71,165
69,019
66,873
64,727
62,581
60,435
58,289
58,289
Kitchen equipment
14,916
14,525
14,134
13,743
13,352
12,961
12,570
12,179
11,788
11,397
11,006
10,615
10,615
Equipment of relax zone
41,785
40,690
39,595
38,500
37,405
36,310
35,215
34,120
33,025
31,930
30,835
29,740
29,740
Equipment of art gallery
6,235
6,072
5,909
5,746
5,583
5,420
5,257
5,094
4,931
4,768
4,605
4,442
4,442
Equipment of toilet
54,441
53,014
51,587
50,160
48,733
47,306
45,879
44,452
43,025
41,598
40,171
38,744
38,744
Equipment of cleanning
11,300
11,004
10,708
10,412
10,116
9,820
9,524
9,228
8,932
8,636
8,340
8,044
8,044
Land
75,235
75,235
75,235
75,235
75,235
75,235
75,235
75,235
75,235
75,235
75,235
75,235
75,235
Building
1,055,610
1,027,946
1,000,282
972,618
944,954
917,290
889,626
861,962
834,298
806,634
778,970
751,306
751,306
Accumulate depreciation-Equipment of restaurant
63,825
66,378
68,931
71,484
74,037
76,590
79,143
81,696
84,249
86,802
89,355
91,908
91,908
Accumulate depreciation-Equipment of office
19,675
20,462
21,249
22,036
22,823
23,610
24,397
25,184
25,971
26,758
27,545
28,332
28,332
Accumulate depreciation-Kitchen Electric equipment
53,650
55,796
57,942
60,088
62,234
64,380
66,526
68,672
70,818
72,964
75,110
77,256
77,256
Accumulate depreciation-Kitchen equipment
9,775
10,166
10,557
10,948
11,339
11,730
12,121
12,512
12,903
13,294
13,685
14,076
14,076
Accumulate depreciation-Equipment of relax zone
27,375
28,470
29,565
30,660
31,755
32,850
33,945
35,040
36,135
37,230
38,325
39,420
39,420
Accumulate depreciation-Equipment of art gallery
4,075
4,238
4,401
4,564
4,727
4,890
5,053
5,216
5,379
5,542
5,705
5,868
5,868
Accumulate depreciation-Equipment of toilet
35,675
37,102
38,529
39,956
41,383
42,810
44,237
45,664
47,091
48,518
49,945
51,372
51,372
Accumulate depreciation-Equipment of cleanning
7,400
7,696
7,992
8,288
8,584
8,880
9,176
9,472
9,768
10,064
10,360
10,656
10,656
Accumulate depreciation-Building
691,600
719,264
746,928
774,592
802,256
829,920
857,584
885,248
912,912
940,576
968,240
995,904
995,904
prepaid interest
291,675
303,342
315,009
326,676
338,343
350,010
361,677
373,344
385,011
396,678
408,345
420,012
420,012
Total assest
8,460,956
9,012,497
8,929,164
9,089,129
9,324,904
9,608,749
9,771,077
9,878,900
10,009,107
10,277,357
10,654,103
11,242,113
11,242,113
Liabilities
Note payable
2,916,667
2,833,333
2,750,000
2,666,667
2,583,333
2,500,000
2,416,667
2,333,333
2,250,000
2,166,667
2,083,333
2,000,000
2,000,000
Total liabilities
2,916,667
2,833,333
2,750,000
2,666,667
2,583,333
2,500,000
2,416,667
2,333,333
2,250,000
2,166,667
2,083,333
2,000,000
2,000,000
Equity
Owner, Capital
843,226
634,874
553,456
453,298
319,107
367,179
245,662
191,155
213,541
351,583
460,079
671,342
5,304,502
Tatal liabilities and equity
8,460,956
9,012,497
8,929,164
9,089,129
9,324,903
9,608,748
9,771,077
9,878,899
10,009,107
10,277,357
10,654,103
11,242,112
11,242,112
144
Imsook 2012
Balance Sheet
January Febuary March April May June July August September October November December Year 4
Assets
Current assets:
Cash
9,525,670
10,610,446
10,515,446
11,165,664
11,891,438
12,633,065
13,230,173
13,777,415
14,372,337
15,120,715
15,978,120
17,113,674
17,113,674
Raw material
210,000
210,000
210,000
210,000
200,000
200,000
195,000
195,000
185,000
180,000
195,000
200,000
200,000
Supply
36,844
36,844
36,844
36,844
36,844
36,844
36,844
36,844
36,844
36,844
36,844
36,844
36,844
Cost of setting number of telephone
200
200
200
200
200
200
200
200
200
200
200
200
200
WiFi internet 15 M
1,985
1,985
1,985
1,985
1,985
1,985
1,985
1,985
1,985
1,985
1,985
1,985
1,985
Cost of insurance and install UBC True visions
3,000
3,000
3,000
3,000
3,000
3,000
3,000
3,000
3,000
3,000
3,000
3,000
3,000
Equipment of restaurant
66,799
64,246
61,693
59,140
56,587
54,034
51,481
48,928
46,375
43,822
41,269
38,716
38,716
Equipment of office
20,601
19,814
19,027
18,240
17,453
16,666
15,879
15,092
14,305
13,518
12,731
11,944
11,944
Kitchen Electric equipment
56,143
53,997
51,851
49,705
47,559
45,413
43,267
41,121
38,975
36,829
34,683
32,537
32,537
Kitchen equipment
10,224
9,833
9,442
9,051
8,660
8,269
7,878
7,487
7,096
6,705
6,314
5,923
5,923
Equipment of relax zone
28,645
27,550
26,455
25,360
24,265
23,170
22,075
20,980
19,885
18,790
17,695
16,600
16,600
Equipment of art gallery
4,279
4,116
3,953
3,790
3,627
3,464
3,301
3,138
2,975
2,812
2,649
2,486
2,486
Equipment of toilet
37,317
35,890
34,463
33,036
31,609
30,182
28,755
27,328
25,901
24,474
23,047
21,620
21,620
Equipment of cleanning
7,748
7,452
7,156
6,860
6,564
6,268
5,972
5,676
5,380
5,084
4,788
4,492
4,492
Land
75,235
75,235
75,235
75,235
75,235
75,235
75,235
75,235
75,235
75,235
75,235
75,235
75,235
Building
723,642
695,978
668,314
640,650
612,986
585,322
557,658
529,994
502,330
474,666
447,002
419,338
419,338
Accumulate depreciation-Equipment of restaurant
94,461
97,014
99,567
102,120
104,673
107,226
109,779
112,332
114,885
117,438
119,991
122,544
122,544
Accumulate depreciation-Equipment of office
29,119
29,906
30,693
31,480
32,267
33,054
33,841
34,628
35,415
36,202
36,989
37,776
37,776
Accumulate depreciation-Kitchen Electric equipment
79,402
81,548
83,694
85,840
87,986
90,132
92,278
94,424
96,570
98,716
100,862
103,008
103,008
Accumulate depreciation-Kitchen equipment
14,467
14,858
15,249
15,640
16,031
16,422
16,813
17,204
17,595
17,986
18,377
18,768
18,768
Accumulate depreciation-Equipment of relax zone
40,515
41,610
42,705
43,800
44,895
45,990
47,085
48,180
49,275
50,370
51,465
52,560
52,560
Accumulate depreciation-Equipment of art gallery
6,031
6,194
6,357
6,520
6,683
6,846
7,009
7,172
7,335
7,498
7,661
7,824
7,824
Accumulate depreciation-Equipment of toilet
52,799
54,226
55,653
57,080
58,507
59,934
61,361
62,788
64,215
65,642
67,069
68,496
68,496
Accumulate depreciation-Equipment of cleanning
10,952
11,248
11,544
11,840
12,136
12,432
12,728
13,024
13,320
13,616
13,912
14,208
14,208
Accumulate depreciation-Building
1,023,568
1,051,232
1,078,896
1,106,560
1,134,224
1,161,888
1,189,552
1,217,216
1,244,880
1,272,544
1,300,208
1,327,872
1,327,872
prepaid interest
431,679
443,346
455,013
466,680
478,347
490,014
501,681
513,348
525,015
536,682
548,349
560,016
560,016
Total assest
12,591,325
13,687,768
13,604,435
14,266,320
14,993,761
15,747,055
16,350,830
16,909,739
17,506,328
18,261,373
19,145,445
20,297,666
20,297,666
Liabilities
Note payable
1,916,667
1,833,333
1,750,000
1,666,667
1,583,333
1,500,000
1,416,667
1,333,333
1,250,000
1,166,667
1,083,333
1,000,000
1,000,000
Total liabilities
1,916,667
1,833,333
1,750,000
1,666,667
1,583,333
1,500,000
1,416,667
1,333,333
1,250,000
1,166,667
1,083,333
1,000,000
1,000,000
Equity
Owner, Capital
1,432,545
1,179,776
1,079,094
955,218
810,774
836,628
687,108
642,242
679,922
838,378
967,405
1,235,554
11,344,644
Tatal liabilities and equity
12,591,325
13,687,767
13,604,435
14,266,320
14,993,760
15,747,055
16,350,830
16,909,739
17,506,328
18,261,373
19,145,445
20,297,666
20,297,666
145
Imsook 2013
Balance Sheet
January Febuary March April May June July August September October November December Year 5
Assets
Current assets:
Cash
18,687,601
19,980,843
19,885,843
20,710,844
21,568,234
22,475,356
23,194,780
23,842,608
24,552,268
25,408,403
26,440,168
27,786,055
27,786,055
Raw material
210,000
210,000
210,000
210,000
210,000
200,000
200,000
210,000
200,000
210,000
210,000
210,000
210,000
Supply
36,844
36,844
36,844
36,844
36,844
36,844
36,844
36,844
36,844
36,844
36,844
36,844
36,844
Cost of setting number of telephone
200
200
200
200
200
200
200
200
200
200
200
200
200
WiFi internet 15 M
1,985
1,985
1,985
1,985
1,985
1,985
1,985
1,985
1,985
1,985
1,985
1,985
1,985
Cost of insurance and install UBC True visions
3,000
3,000
3,000
3,000
3,000
3,000
3,000
3,000
3,000
3,000
3,000
3,000
3,000
Equipment of restaurant
36,163
33,610
31,057
28,504
25,951
23,398
20,845
18,292
15,739
13,186
10,633
8,080
8,080
Equipment of office
11,157
10,370
9,583
8,796
8,009
7,222
6,435
5,648
4,861
4,074
3,287
2,500
2,500
Kitchen Electric equipment
30,391
28,245
26,099
23,953
21,807
19,661
17,515
15,369
13,223
11,077
8,931
6,785
6,785
Kitchen equipment
5,532
5,141
4,750
4,359
3,968
3,577
3,186
2,795
2,404
2,013
1,622
1,231
1,231
Equipment of relax zone
15,505
14,410
13,315
12,220
11,125
10,030
8,935
7,840
6,745
5,650
4,555
3,460
3,460
Equipment of art gallery
2,323
2,160
1,997
1,834
1,671
1,508
1,345
1,182
1,019
856
693
530
530
Equipment of toilet
20,193
18,766
17,339
15,912
14,485
13,058
11,631
10,204
8,777
7,350
5,923
4,496
4,496
Equipment of cleanning
4,196
3,900
3,604
3,308
3,012
2,716
2,420
2,124
1,828
1,532
1,236
940
940
Land
75,235
75,235
75,235
75,235
75,235
75,235
75,235
75,235
75,235
75,235
75,235
75,235
75,235
Building
391,674
364,010
336,346
308,682
281,018
253,354
225,690
198,026
170,362
142,698
115,034
87,370
87,370
Accumulate depreciation-Equipment of restaurant
125,097
127,650
130,203
132,756
135,309
137,862
140,415
142,968
145,521
148,074
150,627
153,180
153,180
Accumulate depreciation-Equipment of office
38,563
39,350
40,137
40,924
41,711
42,498
43,285
44,072
44,859
45,646
46,433
47,220
47,220
Accumulate depreciation-Kitchen Electric equipment
105,154
107,300
109,446
111,592
113,738
115,884
118,030
120,176
122,322
124,468
126,614
128,760
128,760
Accumulate depreciation-Kitchen equipment
19,159
19,550
19,941
20,332
20,723
21,114
21,505
21,896
22,287
22,678
23,069
23,460
23,460
Accumulate depreciation-Equipment of relax zone
53,655
54,750
55,845
56,940
58,035
59,130
60,225
61,320
62,415
63,510
64,605
65,700
65,700
Accumulate depreciation-Equipment of art gallery
7,987
8,150
8,313
8,476
8,639
8,802
8,965
9,128
9,291
9,454
9,617
9,780
9,780
Accumulate depreciation-Equipment of toilet
69,923
71,350
72,777
74,204
75,631
77,058
78,485
79,912
81,339
82,766
84,193
85,620
85,620
Accumulate depreciation-Equipment of cleanning
14,504
14,800
15,096
15,392
15,688
15,984
16,280
16,576
16,872
17,168
17,464
17,760
17,760
Accumulate depreciation-Building
1,355,536
1,383,200
1,410,864
1,438,528
1,466,192
1,493,856
1,521,520
1,549,184
1,576,848
1,604,512
1,632,176
1,659,840
1,659,840
prepaid interest
571,683
583,350
595,017
606,684
618,351
630,018
641,685
653,352
665,019
676,686
688,353
700,020
700,020
Total assest
21,893,260
23,198,169
23,114,836
23,951,504
24,820,561
25,729,350
26,460,441
27,129,936
27,841,263
28,719,065
29,762,497
31,120,051
31,120,051
Liabilities
Note payable
916,667
833,333
750,000
666,667
583,333
500,000
416,667
333,333
250,000
166,667
83,333
0
0
Total liabilities
916,667
833,333
750,000
666,667
583,333
500,000
416,667
333,333
250,000
166,667
83,333
0
0
Equity
Owner, Capital
1,678,927
1,388,242
1,272,458
1,130,001
952,390
992,123
814,424
752,828
794,660
961,135
1,126,765
1,440,887
13,304,840
Tatal liabilities and equity
21,893,260
23,198,168
23,114,836
23,951,504
24,820,560
25,729,350
26,460,441
27,129,936
27,841,263
28,719,065
29,762,497
31,120,051
31,120,051
146
Imsook 2009
Statement of Cash Flows January Febuary March April May June July August September October November December Year 1
Cash flows from operating activities:
Cash received from customers
0
0
0
766,150
664,600
681,600
580,000
550,500
568,700
669,600
764,300
943,900
943,900
Cash paid for salaries
0
0
0 -
178,000 -
178,000 -
178,000 -
178,000 -
178,000 -
178,000 -
178,000 -
178,000 -
178,000 -
178,000
Cash paid for promote
0
0
0
0 -
9,000
0
0
0 -
9,000
0
0
0 -
18,000
Cash paid for marketing
0
0
0 -
20,750 -
20,750 -
20,750 -
14,450 -
14,450 -
14,450 -
20,750 -
20,750 -
3,450 -
121,000
Cash paid for administrative
0
0
0 -
20,817 -
20,617 -
20,519 -
19,216 -
19,216 -
20,617 -
21,077 -
21,419 -
21,419 -
21,500
Cash paid for interest -
11,667 -
23,334 -
35,001 -
46,668 -
58,335 -
70,002 -
81,669 -
93,336 -
105,003 -
116,670 -
128,337 -
140,004 -
140,004
Cash paid for tax
0
0
0 -
16,071 -
9,746 -
11,573 -
6,393 -
3,628 -
4,174 -
10,694 -
16,599 -
29,052 -
29,052
Cash paid for product
0
0
0 -
210,000 -
190,000 -
190,000 -
170,000 -
180,000 -
180,000 -
190,000 -
200,000 -
210,000 -
210,000
Net cash provide by operating activities -
11,667 -
23,334 -
35,001
273,844
178,152
190,756
110,272
61,870
57,456
132,409
199,195
361,975
226,344
Cash flows from investing activities:
Cash paid for Equipment of restaurant -
161,260 -
161,260 -
161,260 -
161,260 -
161,260 -
161,260 -
161,260 -
161,260 -
161,260 -
161,260 -
161,260 -
161,260 -
161,260
Cash paid for Equipment of office -
49,720 -
49,720 -
49,720 -
49,720 -
49,720 -
49,720 -
49,720 -
49,720 -
49,720 -
49,720 -
49,720 -
49,720 -
49,720
Cash paid for Kitchen Electric equipment -
135,545 -
135,545 -
135,545 -
135,545 -
135,545 -
135,545 -
135,545 -
135,545 -
135,545 -
135,545 -
135,545 -
135,545 -
135,545
Cash paid for Kitchen equipment -
24,691 -
24,691 -
24,691 -
24,691 -
24,691 -
24,691 -
24,691 -
24,691 -
24,691 -
24,691 -
24,691 -
24,691 -
24,691
Cash paid for Equipment of relax zone -
69,160 -
69,160 -
69,160 -
69,160 -
69,160 -
69,160 -
69,160 -
69,160 -
69,160 -
69,160 -
69,160 -
69,160 -
69,160
Cash paid for Equipment of art gallery -
10,310 -
10,310 -
10,310 -
10,310 -
10,310 -
10,310 -
10,310 -
10,310 -
10,310 -
10,310 -
10,310 -
10,310 -
10,310
Cash paid for Equipment of toilet -
90,116 -
90,116 -
90,116 -
90,116 -
90,116 -
90,116 -
90,116 -
90,116 -
90,116 -
90,116 -
90,116 -
90,116 -
90,116
Cash paid for Equipment of cleanning -
18,700 -
18,700 -
18,700 -
18,700 -
18,700 -
18,700 -
18,700 -
18,700 -
18,700 -
18,700 -
18,700 -
18,700 -
18,700
Cash paid for rent land -
75,235 -
75,235 -
75,235 -
75,235 -
75,235 -
75,235 -
75,235 -
75,235 -
75,235 -
75,235 -
75,235 -
75,235 -
75,235
Cash paid for building -
1,747,210 -
1,747,210 -
1,747,210 -
1,747,210 -
1,747,210 -
1,747,210 -
1,747,210 -
1,747,210 -
1,747,210 -
1,747,210 -
1,747,210 -
1,747,210 -
1,747,210
Net cash provide by investing activities -
2,381,947 -
2,381,947 -
2,381,947 -
2,381,947 -
2,381,947 -
2,381,947 -
2,381,947 -
2,381,947 -
2,381,947 -
2,381,947 -
2,381,947 -
2,381,947 -
1,941,571
Cash flow from financing activities
Cash received from loan
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
Cash paid for repayment note payable -
83,333 -
166,666 -
249,999 -
333,332 -
416,665 -
499,998 -
583,331 -
666,664 -
749,997 -
833,330 -
916,663 -
999,996 -
999,996
Net cash provide by financing activities
4,916,667
4,833,334
4,750,001
4,666,668
4,583,335
4,500,002
4,416,669
4,333,336
4,250,003
4,166,670
4,083,337
4,000,004
4,000,004
Net increase in cash
2,523,053
2,428,053
2,333,053
2,558,565
2,379,540
2,308,811
2,144,994
2,013,259
1,925,512
1,917,132
1,900,585
1,980,032
2,284,777
Cash balance
2,481,024
2,386,024
2,291,024
2,199,535
2,254,022
2,312,779
2,322,720
2,265,926
2,226,384
2,263,463
2,378,995
2,659,974
2,659,974
Net cashflow
5,004,077
4,814,077
4,624,077
4,758,101
4,633,562
4,621,590
4,467,714
4,279,184
4,151,896
4,180,595
4,279,580
4,640,005
4,640,005
147
Imsook 2010
Statement of Cash Flows January Febuary March April May June July August September October November December Year 2
Cash flows from operating activities:
Cash received from customers
1,242,000
1,050,870
974,740
881,073
764,290
783,840
667,000
633,075
654,005
770,040
878,945
1,085,485
1,085,485
Cash paid for salaries -
178,000 -
178,000 -
178,000 -
178,000 -
178,000 -
178,000 -
178,000 -
178,000 -
178,000 -
178,000 -
178,000 -
178,000 -
178,000
Cash paid for promote
0
0
0 -
9,000 -
9,000
0 -
9,000 -
9,000
0 -
9,000
0
0 -
45,000
Cash paid for marketing -
5,500 -
10,950 -
10,950 -
10,950 -
11,950 -
14,450 -
14,750 -
17,500 -
17,500 -
14,950 -
10,950 -
9,450 -
121,000
Cash paid for administrative -
21,231 -
21,461 -
21,458 -
21,437 -
21,233 -
21,029 -
20,929 -
19,600 -
19,600 -
21,029 -
21,499 -
21,848 -
21,500
Cash paid for interest -
11,667 -
11,667 -
11,667 -
11,667 -
11,667 -
11,667 -
11,667 -
11,667 -
11,667 -
11,667 -
11,667 -
11,667 -
11,667
Cash paid for tax -
50,419 -
36,642 -
32,013 -
24,688 -
16,597 -
17,735 -
10,312 -
8,538 -
11,333 -
18,904 -
26,705 -
39,843 -
39,843
Cash paid for product -
210,000 -
210,000 -
200,000 -
202,000 -
200,000 -
210,000 -
190,000 -
180,000 -
170,000 -
170,000 -
180,000 -
200,000 -
200,000
Net cash provide by operating activities
765,183
582,149
520,652
423,331
315,842
330,959
232,341
208,769
245,905
346,490
450,125
624,677
468,475
Cash flows from investing activities:
Cash paid for Equipment of restaurant -
161,260 -
161,260 -
161,260 -
161,260 -
161,260 -
161,260 -
161,260 -
161,260 -
161,260 -
161,260 -
161,260 -
161,260 -
161,260
Cash paid for Equipment of office -
49,720 -
49,720 -
49,720 -
49,720 -
49,720 -
49,720 -
49,720 -
49,720 -
49,720 -
49,720 -
49,720 -
49,720 -
49,720
Cash paid for Kitchen Electric equipment -
135,545 -
135,545 -
135,545 -
135,545 -
135,545 -
135,545 -
135,545 -
135,545 -
135,545 -
135,545 -
135,545 -
135,545 -
135,545
Cash paid for Kitchen equipment -
24,691 -
24,691 -
24,691 -
24,691 -
24,691 -
24,691 -
24,691 -
24,691 -
24,691 -
24,691 -
24,691 -
24,691 -
24,691
Cash paid for Equipment of relax zone -
69,160 -
69,160 -
69,160 -
69,160 -
69,160 -
69,160 -
69,160 -
69,160 -
69,160 -
69,160 -
69,160 -
69,160 -
69,160
Cash paid for Equipment of art gallery -
10,310 -
10,310 -
10,310 -
10,310 -
10,310 -
10,310 -
10,310 -
10,310 -
10,310 -
10,310 -
10,310 -
10,310 -
10,310
Cash paid for Equipment of toilet -
90,116 -
90,116 -
90,116 -
90,116 -
90,116 -
90,116 -
90,116 -
90,116 -
90,116 -
90,116 -
90,116 -
90,116 -
90,116
Cash paid for Equipment of cleanning -
18,700 -
18,700 -
18,700 -
18,700 -
18,700 -
18,700 -
18,700 -
18,700 -
18,700 -
18,700 -
18,700 -
18,700 -
18,700
Cash paid for rent land -
75,235 -
75,235 -
75,235 -
75,235 -
75,235 -
75,235 -
75,235 -
75,235 -
75,235 -
75,235 -
75,235 -
75,235 -
75,235
Cash paid for building -
1,747,210 -
1,747,210 -
1,747,210 -
1,747,210 -
1,747,210 -
1,747,210 -
1,747,210 -
1,747,210 -
1,747,210 -
1,747,210 -
1,747,210 -
1,747,210 -
1,747,210
Net cash provide by investing activities -
2,381,947 -
2,381,947 -
2,381,947 -
2,381,947 -
2,381,947 -
2,381,947 -
2,381,947 -
2,381,947 -
2,381,947 -
2,381,947 -
2,381,947 -
2,381,947 -
1,941,571
Cash flow from financing activities
Cash received from loan
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
Cash paid for repayment note payable -
1,083,329 -
1,166,662 -
1,249,995 -
1,333,328 -
1,416,661 -
1,499,994 -
1,583,327 -
1,666,660 -
1,749,993 -
1,833,326 -
1,916,659 -
1,999,992 -
1,999,992
Net cash provide by financing activities
3,916,671
3,833,338
3,750,005
3,666,672
3,583,339
3,500,006
3,416,673
3,333,340
3,250,007
3,166,674
3,083,341
3,000,008
3,000,008
Net increase in cash
2,299,907
2,033,540
1,888,710
1,708,056
1,517,234
1,449,018
1,267,067
1,160,162
1,113,965
1,131,217
1,151,519
1,242,738
1,526,912
Cash balance
3,234,824
3,626,640
3,531,640
3,562,637
3,690,146
3,820,771
3,882,779
3,911,216
3,976,787
4,132,944
4,382,736
4,797,080
4,797,080
Net cashflow
5,534,731
5,660,181
5,420,350
5,270,693
5,207,381
5,269,788
5,149,847
5,071,378
5,090,752
5,264,161
5,534,254
6,039,818
6,039,818
148
Imsook 2011
Statement of Cash Flows January Febuary March April May June July August September October November December Year3
Cash flows from operating activities:
Cash received from customers
1,428,300
1,208,501
1,120,951
1,013,233
878,934
901,416
767,050
728,036
752,106
885,546
1,010,787
1,248,308
1,248,308
Cash paid for salaries -
178,000 -
178,000 -
178,000 -
178,000 -
178,000 -
178,000 -
178,000 -
178,000 -
178,000 -
178,000 -
178,000 -
178,000 -
178,000
Cash paid for promote
0
0
0
0 -
9,000
0
0 -
9,000 -
9,000
0
0
0 -
27,000
Cash paid for marketing -
4,950 -
8,950 -
8,950 -
8,950 -
10,150 -
10,150 -
11,550 -
13,500 -
13,500 -
11,050 -
9,150 -
9,150 -
121,000
Cash paid for administrative -
21,656 -
21,891 -
21,887 -
21,866 -
21,658 -
21,450 -
21,348 -
19,992 -
19,992 -
21,450 -
21,929 -
22,285 -
21,500
Cash paid for interest -
11,667 -
11,667 -
11,667 -
11,667 -
11,667 -
11,667 -
11,667 -
11,667 -
11,667 -
11,667 -
11,667 -
11,667 -
11,667
Cash paid for tax -
63,469 -
47,786 -
41,658 -
24,019 -
27,637 -
18,491 -
14,388 -
14,388 -
14,388 -
11,667 -
11,667 -
11,667 -
11,667
Cash paid for product -
210,000 -
210,000 -
210,000 -
210,000 -
200,000 -
200,000 -
195,000 -
195,000 -
185,000 -
180,000 -
195,000 -
200,000 -
200,000
Net cash provide by operating activities
938,559
730,207
648,789
558,731
420,822
461,659
335,097
286,489
320,559
471,713
583,375
815,540
677,474
Cash flows from investing activities:
Cash paid for Equipment of restaurant -
161,260 -
161,260 -
161,260 -
161,260 -
161,260 -
161,260 -
161,260 -
161,260 -
161,260 -
161,260 -
161,260 -
161,260 -
161,260
Cash paid for Equipment of office -
49,720 -
49,720 -
49,720 -
49,720 -
49,720 -
49,720 -
49,720 -
49,720 -
49,720 -
49,720 -
49,720 -
49,720 -
49,720
Cash paid for Kitchen Electric equipment -
135,545 -
135,545 -
135,545 -
135,545 -
135,545 -
135,545 -
135,545 -
135,545 -
135,545 -
135,545 -
135,545 -
135,545 -
135,545
Cash paid for Kitchen equipment -
24,691 -
24,691 -
24,691 -
24,691 -
24,691 -
24,691 -
24,691 -
24,691 -
24,691 -
24,691 -
24,691 -
24,691 -
24,691
Cash paid for Equipment of relax zone -
69,160 -
69,160 -
69,160 -
69,160 -
69,160 -
69,160 -
69,160 -
69,160 -
69,160 -
69,160 -
69,160 -
69,160 -
69,160
Cash paid for Equipment of art gallery -
10,310 -
10,310 -
10,310 -
10,310 -
10,310 -
10,310 -
10,310 -
10,310 -
10,310 -
10,310 -
10,310 -
10,310 -
10,310
Cash paid for Equipment of toilet -
90,116 -
90,116 -
90,116 -
90,116 -
90,116 -
90,116 -
90,116 -
90,116 -
90,116 -
90,116 -
90,116 -
90,116 -
90,116
Cash paid for Equipment of cleanning -
18,700 -
18,700 -
18,700 -
18,700 -
18,700 -
18,700 -
18,700 -
18,700 -
18,700 -
18,700 -
18,700 -
18,700 -
18,700
Cash paid for rent land -
75,235 -
75,235 -
75,235 -
75,235 -
75,235 -
75,235 -
75,235 -
75,235 -
75,235 -
75,235 -
75,235 -
75,235 -
75,235
Cash paid for building -
1,747,210 -
1,747,210 -
1,747,210 -
1,747,210 -
1,747,210 -
1,747,210 -
1,747,210 -
1,747,210 -
1,747,210 -
1,747,210 -
1,747,210 -
1,747,210 -
1,747,210
Net cash provide by investing activities -
2,381,947 -
2,381,947 -
2,381,947 -
2,381,947 -
2,381,947 -
2,381,947 -
2,381,947 -
2,381,947 -
2,381,947 -
2,381,947 -
2,381,947 -
2,381,947 -
1,941,571
Cash flow from financing activities
Cash received from loan
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
Cash paid for repayment note payable -
2,083,325 -
2,166,658 -
2,249,991 -
2,333,324 -
2,416,657 -
2,499,990 -
2,583,323 -
2,666,656 -
2,749,989 -
2,833,322 -
2,916,655 -
2,999,988 -
2,999,988
Net cash provide by financing activities
2,916,675
2,833,342
2,750,009
2,666,676
2,583,343
2,500,010
2,416,677
2,333,344
2,250,011
2,166,678
2,083,345
2,000,012
2,000,012
Net increase in cash
1,473,287
1,181,602
1,016,851
843,460
622,218
579,722
369,827
237,886
188,623
256,444
284,773
433,605
735,915
Cash balance
5,535,306
6,075,180
5,980,180
6,128,478
6,352,585
6,644,763
6,800,425
6,886,580
7,005,121
7,266,704
7,621,783
8,188,125
8,188,125
Net cashflow
7,008,592
7,256,782
6,997,031
6,971,938
6,974,803
7,224,485
7,170,252
7,124,466
7,193,743
7,523,147
7,906,556
8,621,730
8,621,730
149
Imsook 2012
Statement of Cash Flows January Febuary March April May June July August September October November December Year 4
Cash flows from operating activities:
Cash received from customers
1,642,545
1,389,776
1,289,094
1,165,218
1,010,774
1,036,628
882,108
837,242
864,922
1,018,378
1,162,405
1,435,554
1,435,554
Cash paid for salaries -
178,000 -
178,000 -
178,000 -
178,000 -
178,000 -
178,000 -
178,000 -
178,000 -
178,000 -
178,000 -
178,000 -
178,000 -
178,000
Cash paid for promote
0
0
0 -
9,000
0 -
9,000
0 -
9,000 -
9,000
0 -
9,000
0 -
45,000
Cash paid for marketing -
4,950 -
5,400 -
5,400 -
5,400 -
8,950 -
8,950 -
8,950 -
12,500 -
12,500 -
5,400 -
5,400 -
5,400 -
121,000
Cash paid for administrative -
22,089 -
22,328 -
22,325 -
22,303 -
22,091 -
21,879 -
21,775 -
20,392 -
20,392 -
21,879 -
22,730 -
178,000 -
21,500
Cash paid for interest -
11,667 -
23,334 -
35,001 -
46,668 -
58,335 -
70,002 -
81,669 -
93,336 -
105,003 -
116,670 -
128,337 -
22,730 -
22,730
Cash paid for tax -
11,667 -
11,667 -
11,667 -
11,667 -
11,667 -
11,667 -
11,667 -
11,667 -
11,667 -
11,667 -
11,667 -
11,667 -
11,667
Cash paid for product -
210,000 -
210,000 -
210,000 -
210,000 -
200,000 -
200,000 -
195,000 -
195,000 -
185,000 -
195,000 -
200,000 -
200,000 -
200,000
Net cash provide by operating activities
1,204,172
939,047
826,702
682,180
531,731
537,131
385,048
317,347
343,360
489,763
607,271
839,757
835,657
Cash flows from investing activities:
Cash paid for Equipment of restaurant -
161,260 -
161,260 -
161,260 -
161,260 -
161,260 -
161,260 -
161,260 -
161,260 -
161,260 -
161,260 -
161,260 -
161,260 -
161,260
Cash paid for Equipment of office -
49,720 -
49,720 -
49,720 -
49,720 -
49,720 -
49,720 -
49,720 -
49,720 -
49,720 -
49,720 -
49,720 -
49,720 -
49,720
Cash paid for Kitchen Electric equipment -
135,545 -
135,545 -
135,545 -
135,545 -
135,545 -
135,545 -
135,545 -
135,545 -
135,545 -
135,545 -
135,545 -
135,545 -
135,545
Cash paid for Kitchen equipment -
24,691 -
24,691 -
24,691 -
24,691 -
24,691 -
24,691 -
24,691 -
24,691 -
24,691 -
24,691 -
24,691 -
24,691 -
24,691
Cash paid for Equipment of relax zone -
69,160 -
69,160 -
69,160 -
69,160 -
69,160 -
69,160 -
69,160 -
69,160 -
69,160 -
69,160 -
69,160 -
69,160 -
69,160
Cash paid for Equipment of art gallery -
10,310 -
10,310 -
10,310 -
10,310 -
10,310 -
10,310 -
10,310 -
10,310 -
10,310 -
10,310 -
10,310 -
10,310 -
10,310
Cash paid for Equipment of toilet -
90,116 -
90,116 -
90,116 -
90,116 -
90,116 -
90,116 -
90,116 -
90,116 -
90,116 -
90,116 -
90,116 -
90,116 -
90,116
Cash paid for Equipment of cleanning -
18,700 -
18,700 -
18,700 -
18,700 -
18,700 -
18,700 -
18,700 -
18,700 -
18,700 -
18,700 -
18,700 -
18,700 -
18,700
Cash paid for rent land -
75,235 -
75,235 -
75,235 -
75,235 -
75,235 -
75,235 -
75,235 -
75,235 -
75,235 -
75,235 -
75,235 -
75,235 -
75,235
Cash paid for building -
1,747,210 -
1,747,210 -
1,747,210 -
1,747,210 -
1,747,210 -
1,747,210 -
1,747,210 -
1,747,210 -
1,747,210 -
1,747,210 -
1,747,210 -
1,747,210 -
1,747,210
Net cash provide by investing activities -
2,381,947 -
2,381,947 -
2,381,947 -
2,381,947 -
2,381,947 -
2,381,947 -
2,381,947 -
2,381,947 -
2,381,947 -
2,381,947 -
2,381,947 -
2,381,947 -
1,941,571
Cash flow from financing activities
Cash received from loan
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
Cash paid for repayment note payable -
3,083,321 -
3,166,654 -
3,249,987 -
3,333,320 -
3,416,653 -
3,499,986 -
3,583,319 -
3,666,652 -
3,749,985 -
3,833,318 -
3,916,651 -
3,999,984 -
3,999,984
Net cash provide by financing activities
1,916,679
1,833,346
1,750,013
1,666,680
1,583,347
1,500,014
1,416,681
1,333,348
1,250,015
1,166,682
1,083,349
1,000,016
1,000,016
Net increase in cash
738,904
390,446
194,768 -
33,087 -
266,869 -
344,802 -
580,218 -
731,252 -
788,572 -
725,502 -
691,327 -
542,174 -
105,898
Cash balance
9,525,670
10,610,446
10,515,446
11,165,664
11,891,438
12,633,065
13,230,173
13,777,415
14,372,337
15,120,715
15,978,120
17,113,674
17,113,674
Net cashflow
10,264,574
11,000,892
10,710,214
11,132,577
11,624,569
12,288,263
12,649,955
13,046,163
13,583,765
14,395,213
15,286,793
16,571,500
16,571,500
150
Imsook 2013
Statement of Cash Flows January Febuary March April May June July August September October November December Year 5
Cash flows from operating activities:
Cash received from customers
1,888,927
1,598,242
1,482,458
1,340,001
1,162,390
1,192,123
1,014,424
962,828
994,660
1,171,135
1,336,765
1,650,887
1,650,887
Cash paid for salaries -
178,000 -
178,000 -
178,000 -
178,000 -
178,000 -
178,000 -
178,000 -
178,000 -
178,000 -
178,000 -
178,000 -
178,000 -
178,000
Cash paid for promote
0 -
9,000 -
9,000 -
9,000 -
9,000
0 -
9,000 -
9,000
0
0
0
0 -
54,000
Cash paid for marketing -
4,950 -
5,400 -
5,400 -
5,400 -
8,950 -
8,950 -
11,250 -
12,500 -
12,500 -
9,250 -
4,950 -
5,400 -
121,000
Cash paid for administrative -
22,531 -
22,775 -
22,771 -
22,749 -
22,533 -
22,316 -
22,210 -
20,800 -
20,800 -
22,316 -
23,185 -
23,185 -
21,500
Cash paid for interest -
11,667 -
11,667 -
11,667 -
11,667 -
11,667 -
11,667 -
11,667 -
11,667 -
11,667 -
11,667 -
11,667 -
11,667 -
11,667
Cash paid for tax -
95,651 -
74,625 -
56,550 -
43,884 -
47,310 -
34,087 -
29,787 -
29,787 -
33,345 -
45,120 -
56,949 -
78,943 -
78,943
Cash paid for product -
210,000 -
210,000 -
210,000 -
210,000 -
210,000 -
200,000 -
200,000 -
210,000 -
200,000 -
210,000 -
210,000 -
210,000 -
210,000
Net cash provide by operating activities
1,366,128
1,086,775
989,070
859,301
674,930
737,102
552,510
491,074
538,348
694,782
852,015
1,143,693
975,777
Cash flows from investing activities:
Cash paid for Equipment of restaurant -
161,260 -
161,260 -
161,260 -
161,260 -
161,260 -
161,260 -
161,260 -
161,260 -
161,260 -
161,260 -
161,260 -
161,260 -
161,260
Cash paid for Equipment of office -
49,720 -
49,720 -
49,720 -
49,720 -
49,720 -
49,720 -
49,720 -
49,720 -
49,720 -
49,720 -
49,720 -
49,720 -
49,720
Cash paid for Kitchen Electric equipment -
135,545 -
135,545 -
135,545 -
135,545 -
135,545 -
135,545 -
135,545 -
135,545 -
135,545 -
135,545 -
135,545 -
135,545 -
135,545
Cash paid for Kitchen equipment -
24,691 -
24,691 -
24,691 -
24,691 -
24,691 -
24,691 -
24,691 -
24,691 -
24,691 -
24,691 -
24,691 -
24,691 -
24,691
Cash paid for Equipment of relax zone -
69,160 -
69,160 -
69,160 -
69,160 -
69,160 -
69,160 -
69,160 -
69,160 -
69,160 -
69,160 -
69,160 -
69,160 -
69,160
Cash paid for Equipment of art gallery -
10,310 -
10,310 -
10,310 -
10,310 -
10,310 -
10,310 -
10,310 -
10,310 -
10,310 -
10,310 -
10,310 -
10,310 -
10,310
Cash paid for Equipment of toilet -
90,116 -
90,116 -
90,116 -
90,116 -
90,116 -
90,116 -
90,116 -
90,116 -
90,116 -
90,116 -
90,116 -
90,116 -
90,116
Cash paid for Equipment of cleanning -
18,700 -
18,700 -
18,700 -
18,700 -
18,700 -
18,700 -
18,700 -
18,700 -
18,700 -
18,700 -
18,700 -
18,700 -
18,700
Cash paid for rent land -
75,235 -
75,235 -
75,235 -
75,235 -
75,235 -
75,235 -
75,235 -
75,235 -
75,235 -
75,235 -
75,235 -
75,235 -
75,235
Cash paid for building -
1,747,210 -
1,747,210 -
1,747,210 -
1,747,210 -
1,747,210 -
1,747,210 -
1,747,210 -
1,747,210 -
1,747,210 -
1,747,210 -
1,747,210 -
1,747,210 -
1,747,210
Net cash provide by investing activities -
2,381,947 -
2,381,947 -
2,381,947 -
2,381,947 -
2,381,947 -
2,381,947 -
2,381,947 -
2,381,947 -
2,381,947 -
2,381,947 -
2,381,947 -
2,381,947 -
1,941,571
Cash flow from financing activities
Cash received from loan
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
5,000,000
Cash paid for repayment note payable -
4,083,317 -
4,166,650 -
4,249,983 -
4,333,316 -
4,416,649 -
4,499,982 -
4,583,315 -
4,666,648 -
4,749,981 -
4,833,314 -
4,916,647 -
4,999,980 -
4,999,980
Net cash provide by financing activities
916,683
833,350
750,017
666,684
583,351
500,018
416,685
333,352
250,019
166,686
83,353
20
20
Net increase in cash -
99,136 -
461,822 -
642,860 -
855,962 -
1,123,666 -
1,144,827 -
1,412,752 -
1,557,521 -
1,593,580 -
1,520,479 -
1,446,579 -
1,238,234 -
965,774
Cash balance
18,687,601
19,980,843
19,885,843
20,710,844
21,568,234
22,475,356
23,194,780
23,842,608
24,552,268
25,408,403
26,440,168
27,786,055
27,786,055
Net cashflow
18,588,465
19,519,021
19,242,983
19,854,882
20,444,568
21,330,529
21,782,028
22,285,087
22,958,688
23,887,924
24,993,589
26,547,821
26,547,821
151
5.4 Loan
Note Payable
Cash loan
5,000,000
interest rate 0.14
interest per year
700,000
Total
5,700,000
Repayment (year) 5
Payment
Period Beginning balance Interest expense (Dr.)+ Note payable (Dr.)= Cash (Cr.) Ending Balance
January 31, 2009
5,700,000
11,667
83,333
95,000
5,605,000
Febuary 28, 2009
5,605,000
11,667
83,333
95,000
5,510,000
March 31, 2009
5,510,000
11,667
83,333
95,000
5,415,000
April 30, 2009
5,415,000
11,667
83,333
95,000
5,320,000
May 31, 2009
5,320,000
11,667
83,333
95,000
5,225,000
June 30, 2009
5,225,000
11,667
83,333
95,000
5,130,000
July 31, 2009
5,130,000
11,667
83,333
95,000
5,035,000
August 31, 2009
5,035,000
11,667
83,333
95,000
4,940,000
September 30, 2009
4,940,000
11,667
83,333
95,000
4,845,000
October 31, 2009
4,845,000
11,667
83,333
95,000
4,750,000
November 30, 2009
4,750,000
11,667
83,333
95,000
4,655,000
December 31, 2009
4,655,000
11,667
83,333
95,000
4,560,000
January 31, 2010
4,560,000
11,667
83,333
95,000
4,465,000
Febuary 28, 2010
4,465,000
11,667
83,333
95,000
4,370,000
March 31, 2010
4,370,000
11,667
83,333
95,000
4,275,000
April 30, 2010
4,275,000
11,667
83,333
95,000
4,180,000
May 31, 2010
4,180,000
11,667
83,333
95,000
4,085,000
June 30, 2010
4,085,000
11,667
83,333
95,000
3,990,000
July 31, 2010
3,990,000
11,667
83,333
95,000
3,895,000
August 31, 2010
3,895,000
11,667
83,333
95,000
3,800,000
September 30, 2010
3,800,000
11,667
83,333
95,000
3,705,000
October 31, 2010
3,705,000
11,667
83,333
95,000
3,610,000
November 30, 2010
3,610,000
11,667
83,333
95,000
3,515,000
December 31, 2010
3,515,000
11,667
83,333
95,000
3,420,000
January 31, 2011
3,420,000
11,667
83,333
95,000
3,325,000
Febuary 28, 2011
3,325,000
11,667
83,333
95,000
3,230,000
March 31, 2011
3,230,000
11,667
83,333
95,000
3,135,000
April 30, 2011
3,135,000
11,667
83,333
95,000
3,040,000
May 31, 2011
3,040,000
11,667
83,333
95,000
2,945,000
June 30, 2011
2,945,000
11,667
83,333
95,000
2,850,000
July 31, 2011
2,850,000
11,667
83,333
95,000
2,755,000
August 31, 2011
2,755,000
11,667
83,333
95,000
2,660,000
September 30, 2011
2,660,000
11,667
83,333
95,000
2,565,000
October 31, 2011
2,565,000
11,667
83,333
95,000
2,470,000
November 30, 2011
2,470,000
11,667
83,333
95,000
2,375,000
December 31, 2011
2,375,000
11,667
83,333
95,000
2,280,000
January 31, 2012
2,280,000
11,667
83,333
95,000
2,185,000
Febuary 28, 2012
2,185,000
11,667
83,333
95,000
2,090,000
March 31, 2012
2,090,000
11,667
83,333
95,000
1,995,000
April 30, 2012
1,995,000
11,667
83,333
95,000
1,900,000
May 31, 2012
1,900,000
11,667
83,333
95,000
1,805,000
June 30, 2012
1,805,000
11,667
83,333
95,000
1,710,000
July 31, 2012
1,710,000
11,667
83,333
95,000
1,615,000
August 31, 2012
1,615,000
11,667
83,333
95,000
1,520,000
September 30, 2012
1,520,000
11,667
83,333
95,000
1,425,000
October 31, 2012
1,425,000
11,667
83,333
95,000
1,330,000
November 30, 2012
1,330,000
11,667
83,333
95,000
1,235,000
December 31, 2012
1,235,000
11,667
83,333
95,000
1,140,000
January 31, 2013
1,140,000
11,667
83,333
95,000
1,045,000
Febuary 28, 2013
1,045,000
11,667
83,333
95,000
950,000
March 31, 2013
950,000
11,667
83,333
95,000
855,000
April 30, 2013
855,000
11,667
83,333
95,000
760,000
May 31, 2013
760,000
11,667
83,333
95,000
665,000
June 30, 2013
665,000
11,667
83,333
95,000
570,000
July 31, 2013
570,000
11,667
83,333
95,000
475,000
August 31, 2013
475,000
11,667
83,333
95,000
380,000
September 30, 2013
380,000
11,667
83,333
95,000
285,000
October 31, 2013
285,000
11,667
83,333
95,000
190,000
November 30, 2013
190,000
11,667
83,333
95,000
95,000
December 31, 2013
95,000
11,667
83,333
95,000
0
152
Chapter6
Risk Management
6.1 Strategic
From our strategic, differentiation it will be make customer not intimate. Including the
restaurant’s atmosphere that seems like too expensive, it might be occurs uncertain for
customer to buy foods and use our service.
Appropriate action for risks
Make a customer satisfy or first impression and then they will promote by mount to
mount. Try to make customer feel at home.
6.2 Operational
6.2.1 Risk of buying process
Salads, fruits and several vegetables are consumed as raw. So, foodstuffs used for
salad making, and fruits and vegetables should be well washed. Washing and rinsing periods,
chlorine concentrations, temperatures and pressures of washing and rinsing water should be
adequate to remove dirtiness and to decrease the microbial load.
An inadequate washing program causes non-removal of physical, chemical and
microbiological hazards present in natural flora of fruits and vegetables. Potable water should
be used for washing process; otherwise, fruits and vegetables can be contaminated by unclean
water. An effective rinsing is very crucial to remove chlorine from fruits and vegetables.
153
6.2.3.2 Hygiene
Dirty equipments are one of the main sources of physical and microbiological
contaminations Therefore, an effective equipment cleaning program should be applied (Bryan,
1992).
Hazards at this step are closely related to the effectiveness of the washing program. If
the washing program is inadequate, it is impossible to remove physical, chemical or
microbiological hazards. On the other hand, inadequate rinsing causes non-removal of
detergent, chlorine and caustic from equipment.
Appropriate action for risks
Our restaurant use HACCP system in cooking process because it is an effective
system because this food safety system is designed to provide the information flow for
preventive and corrective actions and can easily be established on the production lines of all
kinds of foods (Unnevehr and Jensen, 1998). Safe and healthy products can be served to
consumers by eliminating the safety risks after determining the critical control points by
hazard analysis and establishing the necessary preventive and corrective actions (Pierson and
HACCP can be adapted to plants that produce different kinds of foods, but industrial
applications show differences because the flow diagrams of the products differ. Thus, all
production lines have different critical control points and HACCP plans (Topal, 2001).
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6.3 Compliance
Old Age Pension Benefit is having made contributions for not less than 180 months
and is entitled to old age pension benefit on monthly basis at the rate of 15 percent of last 60
months of average wage which is used as a basis for calculation of the contribution before
the status of being the insured terminates. In the case of making contributions for over 180
months, the rate of old age pension benefit pursuant to Clause 1 shall be increased at the
rate of 1 percent per every 12 months of making the contributions for a period of making
contributions exceeding 180 months
The employee paid money not less 6 months in a period of 15 months prior to
unemployment and Unemployment benefit for not more 180 days per year at the rate of 50 %
of the wage calculated on the basis of maximum contributions of 15,000 Baht.
If in the duration of 1 year, there was more than 1 application for the unemployment benefit,
the counting of the unemployment benefit receiving period in total shall not exceed 180 days;
the compensation benefit for loss of income shall be paid on monthly installment basis by
crediting to the Bank A
In the Child allowance
The child assistance benefit is paid on a lump sum basis at the rate of 350 Baht per
month per 1 child and the child assistance benefit for legitimate child aged not more than 6
years old shall be limited to not more than 2 children for the entitlement
Having made contributions on the part of death for not less than 1 month within a
period of 6 months and is entitled to receive the funeral benefit of 30,000 Baht. Is entitled to
assistance benefit in the event of death as follows the insured having made contributions for
upward of 3 years but less than 10 years, shall be entitled to assistance benefit equal to the
average 1.5 months of wage. The Insured having made contributions for upward of 10 years
shall be entitled to assistance benefit equal to the average 5 months of wage
If it is necessary that the patient may be taken to other hospital for continuing diagnosis or
treatment; reimbursement for further cost of medical treatment may be allowed. In the case of
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being in the same provincial area,if a motor car or an ambulance is use, additional reimbursement
for actual expense may be reimbursed; but not exceeding 500 Baht/per reimbursement. If a hired
vehicle or a private transport or other vehicle is used, a lump sum reimbursement at the rate of 300
Baht/per reimbursement may be paid. If it is in other province, the Zone Office of Social Security
may pay an extra at 6 Baht per kilometer.
In the invalidity benefit
service cost is made on a lump sum basis to the insured at the rate of 12,000 Baht per
childbirth.
(http://www.sso.go.th/wpr/eng/benefit.html)
Protection Cause
1. Fire and Disaster extra. - Disaster such as burning thunderbolt flood attack,
accident, tonardo attack, earth quake, smoke effect,
mob, strike and anything else.
2. Contained traces of thieves - limits of 100,000 baht per period and Once and for
tamper robbery loot all time insurance
- Including repair window and door repair caused by
theft, tamper not exceed 10,000 Baht Once and for all
159
time insurance
3. The damage to electrical - limits of 100,000 baht per period and Once and for
appliances from the circuit. all time insurance
4. The damage to the glass - limits of 50,000 baht per period and Once and for all
frame and glass decorations time insurance
on the damage caused by
accidental external causes of
all kinds.
5. Temporary accommodation - Limits of 2000 baht per day up to 30 days.
expenses.
6. Liability to third parties. - limits of 500,000 baht per period and Once and for
all time insurance
7. Damage from Thief or -Whit in 50,000 baht per period and Once and for all
Robbery time insurance
8. Compensation for loss of - Whit in 2,000 baht per day up to 30 days.
income. (If the insured
property damage exceeding
50%).
9. Severance pay if the insured -Whit in 3,000 baht
died within the building from
fire or theft.
10. stolen and damage of -Whit in 100,000 baht per period and Once and for all
computer and electronics time insurance
equipment
Premiums Package (Special
Protection)
1. Handling carcasses property -With in 100,000 baht all time insurance
2. Cost of fighting fires. -With in 100,000 baht all time insurance
3. The profession -With in 100,000 baht all time insurance
Contract as: 20/12 Moo13, Phaholyothin Road, Tambon Rob Mueang district, Chiang Rai,
Thailand 57000
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We also can reduce the risk by install a fire protection system as Fire Detector, Heat
Detector, and Smoke Detector in the building
6.4.2 Economic
The current economic situation, price fluctuations would affect all types of businesses,
especially restaurant has affect to raw material, and most of the restaurant has to increasing
the price. When price increase it make people witching to catering at home, although taste
and atmosphere is reduced, but it helps them to save money. That why many restaurant
become shut down.
Appropriate action for risks
Risk of economic change we can manage by not change the price, but dishes decrease
or add art and value the food for make different from made at home. The other way we will
give discount or price adjustments, such as from 80 to 79 to makes sense that price is cheaper.
6.4.3 Competitive
According to social living conditions has changed and business about restaurant is
always new born, it's result in new health food restaurant or always develop strategies to
get more market share, so get more competitive. The customer will compare by quality of
food and price reasonably.
Appropriate action for risks
These risks we can accept by improving our strategy and marketing by create
something new for customer such as set a new menu to serve, but quality and taste
Still remains the same or improving better. Make a difference from market by use art
gallery as outstanding to attract customer.
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Imsook
Income Sale decrease 20%
Statement
Year 1 Year 2 Year 3 Year 4 Year 5
Operating expense
-Administration
expense 307,582 483,478 493,148 503,011 513,071
Total operating
expense 3,068,824 4,141,392 3,970,646 3,968,577 3,988,217
You will see that follow the table if the sale decrease 20% it effect to our net income.
The net income of each year will decrease 20% follow this,
This result makes our business have the less profit every year.
Year Income of our business Income from sale decrease
20%
1 1,400,526
162,656
2 3,921,971
1,844,899
3 5,557,522
3,168,889
4 11,344,644
4,629,138
5 13,304,840
6,157,655
Table 6.5.2 The result makes our business have the less profit every year
So if decrease in sales 20%, will have the risk by
- profit decrease much
- Have effect with payback period by used the time more than our restaurant estimate.
Conclusion
The business about restaurant has many risks, so it has to find out the way to reduce
risk. Which is each type of risk has direct affect to our business, we divide major of risk are
Strategic risk, operational risk, compliance, external risk, and financial risk, we have taken
each risk to analysis and looking for opportunity and impact that might be occur. Then
Appropriate action for risks by Accept, Transfer (usually via insurance), Reduce/manage, and
Eliminate for build a confidence to the persons and assets concern with our restaurant
164
Chapter 7
Chapter 7
Introduction
According to Chiang Rai is the province of tourism, from now the tourism situation in
Chiang Rai are poised for growth decreased slightly of 8 percent. Anyway, demand of
foods is not decrease. And now most people turn to a more self-interested health, according
to the rapid growth sales of food supplements. From the data will see that the attack rate of
the Thai people caused by such diseases increases in every year. So, we seek that our
project focuses on healthy foods and art gallery for local people and tourists, both Thai and
foreigners. Combined with the art gallery atmosphere to customers in addition to healthy
foods, there is mental health also.
Industry Profile
An art gallery or art museum is a building or space for the exhibition of art, usually
visual art. The first art gallery was the Lourve, which is actually an art museum. Art gallery
started Asian it was National Museum of the Philippines. And the first art gallery in Thailand
is National Museum Bangkok. For the market trend preparations of study data from the
direction of the global healthy food market by the Food Institute, found that the total market
value of the trend likely continued growing. Fast Food market size is around 12,000 million
with a market in the field more than 300 stores. Although, home buying package food or
delivery food are increases rapidly growing market includes a variety of food available to
choose from. Marketing Self Services include food center. The potential to investment of
165
Thai food market are growing very fast. Moreover the customers get knowledge about
healthy food from our employees when they check bill. To another hand, healthy food
restaurant are more convenience for anyone, who are interesting attentions on healthy food
and want to save the time. Then we provide another service such as Art Gallery Zone.
Moreover the customers get knowledge about healthy food from our employees when they
check bill.
Nature and situation of Industry
According to Chiang Rai vision, Chiang Rai capital of Lanna it is a central of travel
country. There is increase percentage of visitors 12.5% per year, income from tourist increase
7.5% per year and number of tourist sites have been developed and get a standardized 5
places per year.
restaurant have high positioning so that it have scope to forecast the customer target, so our
local target it’s going to be According to information of Chiang Rai restaurant club, we have
analyzed 35 restaurants that rather similar lifestyle and family restaurant, in which customer
can choose instead our restaurant. Amount of restaurant in Chiang Rai city is 35, so customer
per each restaurant is 200 approximately per day. We estimate by each restaurant have the
same rate.
Risk Management
The business about restaurant has many risks, so it has to find out the way to reduce
risk. Which is each type of risk has direct affect to our business, we divide major of risk are
Strategic risk, operational risk, compliance, external risk, and financial risk, we have taken
each risk to analysis and looking for opportunity and impact that might be occur. Then
Appropriate action for risks by Accept, Transfer (usually via insurance), Reduce/manage, and
Eliminate for build a confidence to the persons and assets concern with our restaurant
167
Appendix
168
Type AB
People with blood type AB have sensitive and soft feeling. They have profound
interests with other people's feelings
feelings and always face other people with care and beware.
However, they also tough with themselves and people close to them. Thus, they lean to have
two personalities. They are usually grudge people and think something too deep. Fortunately,
they have a lot of friends, but they also need time to be lonely to think their own problems.
Type A
People with blood type A have fragile digestive systems. So, they cannot tolerate
animal protein well. However, if they need the animal protein, chicken is a choice but should
not take too much. Fish is the best way for them, except white fish like flounder and
dollarfish. These can make the problem
prob to their digestive systems. People with this blood
type should be the
he proverbial, classic “vegetarian” of the human species. However, not all
veggies are good to people with blood type A. They should avoid having chili, potato, sweet
potato, tomato, pickled olive and cabbage. But broccoli, carrot, spinach and pumpkin are
great to their health.
Due to the problem of having animal protein, some nuts and
seeds such as pumpkin seed, white sesame, black sesame, Job's tears,
almond, walnut, peanut, soybean can be the great choice. In addition,
person with blood type A can have
h a little of yoghurt, chesse and fresh
cream. It would be best to drink soy milk instead. Juices and fluids are
also good to people with blood type A. If they have a proper amount of
coffee, green tea, and red wine, they are
a great to your immune system.
Although people in this group should be a vegetarian, there are
some fruits they should avoid such as watermelon, cantaloup, mango,
papaya including banana and orange. Contrarily, berry, apricot,
pineapple and lemon are great fruits to this people. Instant food is
something people with blood type A should avoid such as sausage and
ham. They are the rich source of nitrite which can encourage stomach cancer. So, food which
contain vitamin B and C are good to this people. Not only help to protect them from cancer,
c
they are great for their immune system. Yoga and Taiji are something proper to people with
blood type A. These help to release their tension.
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Type B
Type O
People with blood type O have the hardiest digestive systems. They are the meat-
meat
eaters. Persons with blood type O need animal protein for good health, as well as vegetables
and fruits. However, carbohydrates and dairy products should be ate to a minimum. The
reason why milk and dairy products are not good to this people is the problem about digestive
systems. In addition, wheat flour can affect to blood, agitate burning system and bring about
cholesterol or fat .
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Although pumpkin seeds and walnut are proper to people in this group, there are
other nuts can make some problem to their large intestine and burning systems. So, nut is not
a clever choice to provide them a protein. Animal protein is the best for O type. For these
reason, fruits, vitamins, and minerals become the great way to provide them the energy.
There are various fruits proper to people with blood type O such as prune, persimmon,
pineapple, figue, black cherry.
However, there are some fruits they should avoid such as cantaloup, orange,
o
strawberry and coconut. That's a pity, there are some veggies, people with blood type O
should not eat such as cabbage, shitake and pickled olive. These can bring about allergy,
while eggplant and potato can cause of joints ache. Corn, black pepper, vinegar, corn syrup,
beer, tea and coffee are also bad to people in this group, because of high acid. However,
people with blood type O are the lucky ones who can have almost fish and seafood. These are
useful to support the production of calcium and iodine
iod
which are beneficial to their thyroid systems. In addition,
egg and green leafy vegetables which are the rich source of
various vitamins can support their burning systems. To get
more healthier, it would be best to exercise every day. This
can help to make them calm. There are many sports proper
to people in this group such as bicycling, swimming, and
aerobic dancing
Type AB
Very rare, and the gentle offspring of type A and type B blood. It means that which
food are good for people in blood type A and B are also good for AB too. Vegetarian food is
proper to people in this group, while milk and egg should be ate to a minimun. For people
who suffer from mucus and sinus problem should avoid eating wheat flour. People in this
group are proper to eat seafood (excepts white fish and smoked salmon), tofu, red meat, lamb,
deer and rabbit meat, but should be ate to a minimum. There are three kinds of nuts and beans
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the AB type should have. The first one is peanut. This can support
support their immune systems. The
second is lentil.The last is soybean which can help to protect them from cancer. Due to
people with blood type AB are risk to be cancer and heart disease, it would be best for them
to have more fresh vegetables than fatty foods.
foods. Sausage and ham are something they should
avoid. They are the rich source of nitrite which can encourage stomach cancer.
Fruits that proper to the AB type are pineapple, pomelo, grape, plum and berries.
There are a few kinds of fruits they should avoid
avoid such as banana, mango and guava including
orange. Juices and fluids are also good to people with blood type AB. It would be best to
have a proper amount of coffee, green tea, and red wine. They are great to your immune
system.
http://www.thaipaipan.com/jl_tppcom/index.php?view=article&catid=302&id=1193&option
=com_content&Itemid=56
http://ezinearticles.com/?Your
http://ezinearticles.com/?Your-Personality-Based-on-Blood-Type&id=3529525
Type&id=3529525
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Ingredients;
Ingredients;
Ingredients;
Price of Grilled chicken breast, milk fresh lemon grass about: 60 Baht
Ingredients;
• Chicken 1.
• Mushrooms in water to soften 8 flowers
• Medicament China 1 set
• Water 5 cups
• Soak bamboo pulp 150 grams
• Soy sauce 5 tbsp
• Pepper 1 tsp
Ingredients;
• Large crabs 1
• Soak mung bean cut in half 1 cup
• Bacon 4 stripe
• Wong Chia Chor roasted (Prik
Prik Hom) 1 tsp.
• Garlic smashed 10 petals.
• Chopped ginger to the glasses 10 glasses
• Granulated sugar 2 tsp
• Soya sauce 2 tbsp.
• Oyster sauce 1 tablespoon
• Broth 1 / 2 cup
• Celery, cut 1 inch long pieces 2 plants.
• Onion leaves from each pot
Price of Crabs with Glass Noodles in Clay pot start: 150 Baht
Ingredients;
Ingredients;
Ingredients;
Ingredients;
Ingredients;
Orange Cake
Ingredients;
Ingredients;
Ingredients;
Mackerel Egameceam
Ingredients;
Ingredients;
Ingredients;
Honey Chicken
Ingredients;
Sweet
weet and sour sauce, fried fish eagle
Ingredients;
Price of Sweet and sour sauce, fried fish eagle about : 75 Baht
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Ingredients;
• Prawn 8 unit
• Parsley 3 leaves
• Parsley 2 unit
• Welsh onion 2 unit
• Basil 1 unit
• Mint 1 unit
• Roast rice 1 tablespoons
Fruit Salad
Ingredients;
Ingredients;
Bualoy Ginger
Ingredients;
Custard Dog
Ingredients;
Caramel mixture