Project Paotoong

Preface
This project will study about the feasibility of Paotoong drinking water on the
base of Marketing.,operation and technical,processing management in drinking water
business. , feasibility of financial and analyze risk. So, it may be has many benefit for
both the person who interest and not interest to open in the same this business.
Team member.
Paotoong Drinking water Company

Exclusive summary
In Muang ChaingRai drinking water industry is high intensive competition. In

only Muang ,ChaingRai has 58 brands. Every brand tries to use promotion and
improve their service (fast delivery, after sale service)So,drinking water industry in
Muang ChaingRai is very wide and very popular. Our company provides drinking
water with 2 size of bottle consist of gallon contain with 20 liters with circle feature and
square feature and small bottle of drinking water contain with 950 cm3.and our product
get Good Manufacturing Practice (GMP) from Food and drug Administration. That
garuntee on the quality of our product. We will devided segment follow customer
behavior to consuming product. Wiang-Robwiang Tumbon, Muang District, Our
product use underground water that distills from reverse osmosis system. Our price of
small bottle of drinking water is25 Baths per casket and gallon of drinking water is 11
Baths per bottle.
In the Financial this business has fund for establish on 4 million bath.We would
to pay interest rate in9% for 3 years by we pay interest plus installment.Poatoong is
going stable every year.Moreover.It has less pay back period.So,you have get money in
1.26 years.Overall 5 year you can get money about 15 million baths. In this company
has both internal risk and external but it can solving about all risk easily.

Table of content
Content Page
Chapter 1 (Introduction) 1
Background and Significance of the project. 2
Objective 3
Processing Method 3
Time Frame 4
Chapter 2 (Industry Profile) 5
Nature of Industry 6
Situation of drinking water Industry 7-10
Product and Service (In Gerneral) 11-12
Vision of Our Company 13
Mission 13
Cooprate level 14-15
Business Level 15-16
Functional Level 17-19
Chapter 3(Market feasibility study) 20
General Environment Analysis 21-23
Competitor analysis 24-31
Customers Analysis 32
Segment Analysis 33-35
Target Analysis 36
Positioning Analysis 36
Content Page
Marketing Mix Strategy 37
Product 38-40
Price 40
Place 40-41
Promotion 41-42
Sale forecast 43-44
Total Sale 45
Marketing Expense 46
Conclusion on Chapter 47
Chapter 4(Production Analysis) 48

Product characteristic (in detail) 49-50
Production Process 51
The Location 52-65
Machine 66-81
Equipment on office 82-85
Logistics management 85-86
Facility Management 86-88
Human resource Management 88-91
Law Register 92-95
Pre-operation cost 95
Investment cost 95
Depreciation cost 95
Production cost 96
Content Page
Operating cost 96
Chapter5 (Financial Analysis) 97
Payback period 98
Net Present Value 98
Internal Rate Return 98
Income Statement 99-103
Statement of Cash Flow 104-108
Balance sheet 109-113
Chapter 6 (Risk Analysis) 114
External Risk 115-117
Internal Risk 117-119
Financial Risk 120-132
Chapter 7 (Project feasibility summary) 133
Project feasibility summary 134-138
Reference 139-140
Appendix 141-150

1
Chapter 1
Introduction

2
1.1 Background and Significance of the project.
Our Drinking Water is that one pure resource that sustains life on this planet. Without
it, oxygen has no purpose. Life will not sustain and instead of a planet filled with life and
animation, you will see a rock similar to that of millions of other dead planets in our universe.
Water Planets are amongst the rarest of planets in our universe. So rare that scientist have not
to date been able to locate another. It is without a doubt that Earth is not the only life
sustaining planet in this vast universe. Believing that we are the only life forms out there is as
naive as the earlier belief that the world is flat.
Now a day the drinking water business is growing continuously. It has two type both
the drinking water business in as a industries and as supplier. As you can see it will has this
business in every place, every district and in every province in Thailand. Although it has
many choice for the customers but it cannot support to the customer want and need in the
market. In another result is the hotel business, restaurant and population are increasing
continuously and drinking water is the main factors to survival of human. And Thai people
don’t drinking water from the raining. Moreover they will concern about the hygienic
condition of drinking water and has certificate from The Food and Drug Administration
increasingly.

3
1.2 Objective
1.2.1 To study about general process of drinking water business.

1.2.2 To study and analyze the competitive of drinking water business.
1.2.3 To study of feasibility of Marketing.
1.2.4 To study of feasibility of operation and technical.
1.2.5 To study about the processing management in drinking water business.
1.2.6 To study of feasibility of financial and analyze risk of drinking water business.
1.2.7 Summaries the feasibility of drinking water business.
1.3 Processing Method

 About general process of drinking water business In ChaingRai.
 Study and analyze general of competitor’s internal and external audit including
the necessary to studying feasibility of drinking water.
 Marketing situation domestic.
 The customers want in Drinking water
 The marketing problem of customer want in drinking water.
 studying of feasibility technical
- Engineering
- studying of feasibility technical
- Factory drinking water located place
- Factory of drinking water
- Machine and equipment for production process.
- Management
- Planning in production process and operation process
-Strategy in production process.
- To study of feasibility of financial
- Money for Investment production and operation and another financial.
- Estimate sale and income per year.
- Estimate profit and loss , balance sheet and cash flow.
- Study in risk and financial of business
- Summaries the feasibility of water drinking business in ChaingRai.

4
1.4 Time Frame
Time Process since November 2009 – February 2010
Process Nov. Dec. Jan. Feb.
W W W W W W W W W W W W W W
3 4 1 2 3 4 1 2 3 4 1 2 3 4
1. To study about general process of
drinking water business.
2.To study and analyze the
competitive of drinking water
business .
3.To study of feasibility of
Marketing.
4. To study of feasibility of
operation and technical
5. To study about the processing

management in drinking water
business.
6.To study of feasibility of financial
and analyze risk of drinking water
business.
7.Summaries the feasibility of
drinking water business.
Table 1.1

5
Chapter 2
Industry Profile

6
2.1 Nature of Industry
Water is the basic necessity for live. Your body is estimated to be about 60 to 70
percent water. Blood is mostly water, and your muscles, lungs, and brain all contain a lot of
water. Your body needs water to regulate body temperature and to provide the means for
nutrients to travel to all your organs. Water also transports oxygen to your cells, removes
waste, and protects your joints and organs. A good estimate is to take your body weight in
pounds and divide that number in half and your body need water about 4.5 – 6 liter per day. If
you exercise you should drink another eight ounce glass of water for every 20 minutes you
are active. Nodaway, water drinking marketing is a combining between healthy and taste
because water is not solving for thirsty only. However, The result of test it show that water
drinking in the world is less differentiation such as mineral water or water drinking in the
market and it is the benefit for support the need water each day. So, we are confused what the
marketing of water drinking is. First the convenient for drinking such as you can bring to
anywhere. Second the real competitor of water drinking is live in taste of pure and process.
Finally the standard of water is the marketing its self because today everybody is concern
about healthy. Water drinking industry is business that use lower cost for do this business
then it is easy to establish this business. Although this business is easy to open but the pure is
the importance thing in do this business. Before you do this business you should receive the
standard in process in produce water drinking such as Food and Drug Administration because
health of consumer is the first that you must to think than profit.

7
2.2 Situation of drinking water Industry
Today, people preferred to drink purified bottled water widely because the reliability
of cleanliness. It helps facilitate the buying and portable so Thai business and municipal
drinking water and increased competition. Many manufacturers are trying to find a game to
market. It makes a difference as their features. It resulted in drinking water has become part
of lifestyle that indicate consumers' tastes. Design bottle drinking water is becoming an
important selling point for manufacturers to focus more. Drinking competition in Thailand's
drinking water market is vast. It will compete in all distribution channels; cost drinking, water
quality but competition in packaging not forces much of Residence. In general, the market
share in the packaging into 3 major types are simple plastic bottles, glass bottles and bottle
PET but implementation has been adapted to different to be much less than this. The bottled
water industry should be investing more in current conditions. Water resources today to find
clean drinking water in our house this very difficult. Especially, country was more difficult to
find drinking water. It is mostly water bowels which are not popular drinks together.
Therefore, drinking water business today is a very popular. Manufacturers in the market now
have multiple brands but still not enough to market demand. Current demand for drinking
water is more and more because of population increases. So drinking water market is big
market. It also has relatively more market share.
In Muang ChaingRai drinking water industry is high intensive competition. In only
Muang ,ChaingRai has 58 brands. Every brand tries to use promotion and improve their
service (fast delivery, after sale service)So,drinking water industry in Muang ChaingRai is
very wide and very popular.
2.2.1Growth rate of drinking water
Bottled water business is another business that has a relatively high competition
because it is the process of production is not complex. Equipment production is not difficult
to find and use the investment is not high. It is in the networking industry has been financing
for investment and expand business of a small office banking industry. New entrepreneur can
enter into the business so easily so drinking water of Thai market has many manufactures
such as small manufacturers are most. Bottled water packaging can be classified as follows;

8
Figure 1.1
PET bottles have a 50 percent, Glass bottle have 20 percent. Opaque bottles have 20
percent, and Vat have 10 percent. However each market has grown continuously. It is
expected that production will be bottled water of PET increases because consumers have
confidence in the quality and safety of PET bottles than other packaging.
Drinking water combined with a consumer product that consumers change to other
brand easily. Each manufacturer uses its marketing strategy to enhance the branding and the
brand awareness for products is Top of mind of consumers. It is an importance in a drinking
water market to affect in higher competition. In particular, the branding of our reliability that
it will allow individual entrepreneurs to devote a budget to design labels and packaging to
outstanding. It wants to enhance the cleaning and safety of bottled water certified standards
by production enterprise reliability such as (National Sanitation: NSF), to create confidence
to consumers.
For the year 2550, major manufacturers are expected to follow the competitive
strategy. It will continue to focus on marketing above the line advertising media and below
the line in Activities for making more sales points. Entrepreneurs will focus on factors in the
buying of bottled water of consumers as follows; 1) Familiar brand 2) Reliability 3) Ease of
purchase 4) Confidence in quality.
In addition to competition between manufacturers bottled water together then
manufacturers also face competition from drinking water in coin cabinet, strainer, and other
beverages. All of these are including those of all good depending on growth.
2.2.1.1) Drinking water for coin cabinet: for example; condominiums, Apartments,
and Regional communities. Drinking water for coin cabinet have entrepreneurs about 6
brands. The Water Net is a leading market and has retail entrepreneurs with approximately 20
brands. Business growth has continued because drinking water consumption from the coin
cabinet is easy and cheaper than buying bottled water. In 2549, drinking water coin cabinet

9
business grows more than 100 percent. The business is expected to continue steady growth
opportunities.
2.2.1.2) Strainer, it develops of products that have a water filter. It includes simple
water filter and filter water feature by direct sales to consumers in the middle to achieved
good sales growth.
2.2.1.3) Other beverages, current health drink such as, water and vegetables, juice,
green tea, and soy milk. A beverage choice may replace drinking water that these drinks are
on promotional activities by capturing luck and distribution of premium high-value prizes. It
creates to attract consumers to buy products with the decision expected in the awards.
2.2.2 Opportunity to grow
Growth of the bottled water, in addition to the factors that support the drinking water
is necessary in order to benefit consumers and the body. The behavior of consumers in
society most in needed comfort and have confidence in the safe of bottled water over tap
water consumption. The deterioration of natural water sources creates the problem worse and
cannot be used in rural consumption. Drought in the summer of each year destroys nature to
cause more hot weather conditions due to global warming as well as traditions and cultural
opportunities in Thailand.
Results from the study showed that the general behavior of consumers, cause the
behavior to buy bottled water because of the ease of drinking. Drinking bottled water is not
limited of brand and place in necessary. In addition to the motive cause of drinking behavior
of drinking bottled water, the frequency of the behavior decision to buy bottled water is
between 6-10 times per month. Bottled water, plastic insert medium (750. ml) is a popular
size in the drink. And shops near a place to sells held bottled water that consumers choose to
buy into the most popular. Attitudes of consumers to the marketing mix, bottled water
products top 10 are Bottled water can be purchased easily today, if the problem is drinking
water segment that a list of-age drinking bottled water, diversity of small drinking water
containing added convenience of shopping, ease of access in resource distribution is an
important reason for buying, bottled water quality be the same, bottled water is essential in
everyday life, backpacks price as main reasons for buying bottled water, and near the source
distribution is an important reason for buying bottled water.

10
In Muang ChaingRai ; the growing of drinking water industry is constant. Because, in

same area has 2 or 3 drinking water business. In the other hand, in some area has only one
company. So, if we choose right place it will make a lot of profit for you.

11
2.3 Product and Service (In Gerneral)
Our company provides drinking water with 2 size of bottle consist of big size bottle of
drinking water (gallon) and small bottle of drinking water. The big size of bottle will contain
with 20 liters of water and small size of bottle will contain with 950 cm3.The big size of
bottle (gallon), we will provide 2 designs consist of circle feature and square feature with lid.
Our products use underground water that filter from reverse osmosis system. Our product get
certificate Food and drug Administration mark and after 6 month we will get Good
Manufacturing Practice (GMP) from Food and drug Administration.
Our Product Line
Product Containing
950 cm3
20 Liters
20 Liters
Table 2.1

12
2.3.1 Service
Our company concern service as much as concern in products. We will provide
services by delivery our products to each household by use small truck or pick up for them.
We has schedule to delivery our product to customers around Weang and RobWeang by
divided follow street begin Monday to Saturday follow this schedule:
Day Transportation street
Monday Delivery to customer in Sankongluang rd., Sankongnoi rd. ,

Doikaokwai rd. ,Doipraban rd. ,Baanrimdoi rd. ,Kong chang rd. ,
Tuesday Delivery to customer in Nakay rd. ,Pa yew rd. ,Hung li rd. ,Sidonchi
rd. ,Nuang heang rd. ,Watmainakay rd. , Nuang pung rd. ,
Wednesday Delivery to customer in Radchayota rd. , Pratu chiang mai rd. ,
Winichaikun rd. ,Doitong rd. , Kai son sit rd. , Thanalai rd.
,Prahunyotin rd. ,Autakit rd. ,Bunprapakan rd. ,Tai rat rd.
,Singhakai rd. ,Bunrit rd. ,
Thursday Delivery to customer in Sangpanan rd. ,Jedyong rd. ,Sang kok
chang rd. ,Satanpayaban rd. ,18 mituna rd. ,Sanambinkao rd. ,
Pachasangti rd. ,
Friday Delivery to customer in Koklao rd. ,Tanam rd. ,Sibunrang rd.
,Kongyaw rd. ,Hugnsijang rd. ,Rongtum rd. ,Rongkasad rd. ,Ruw
hek rd. , Prahunyotin rd., Nongbeau rd.,Siweang rd. ,Sankibao rd.
,Sisaimun rd. ,Sansalee rd. ,Baansannang rd. ,Kasadsumboon rd.,
Saturday Delivery to customer in Prahunyotin rd., Quarewaii rd. ,Nakkatong
rd. ,Sahamid rd. ,baan ri rd. ,Santi rd. ,Tongwettana rd. ,Robkok rd.
, Pokun rd. , Kakeaw rd. , watpranan rd. ,Kakbogfi rd. ,
Table 2.2

13
2.4 Vision of Our Company
Maintain the standard and the leader of drinking water in Robweing district in
Chaing Rai.
2.5 Mission
We are the manufacturer of drinking water and provide professional services with
drinking water quality in reasonable price and taking into account the health of consumers are
important. And we provide good service and consistent with the needs of consumers.
Moreover control manufacturer of drinking water and provide good quality with modern
machinery. Maintain cleanliness in production lines and facilities. Aims for market
leadership.

14
2.6 Strategy
2.6.1 Cooperate level
Market Penetration
Our business tries to use market penetration. We will provide sale promotion to customers by
2.6.1.1 Give the tester 1 gift set of drinking water bottle when open company ceremony. It
use for introducing our product to the market. And it’s can create brand perception of
customers.
2.6.1.2 When our company is established 2 years ago , we will provide party for New year
anniversary to agency in New year anniversary it will benefit of our company for long term,
they has ticket to pick up the lucky persons who may be get the reward follow this :
Reward Number
Gold necklace in 5,000 value 1
Shirt with company Logo 30
Pot 1
Vacuum bottle 1
Bicycle 1
Television 21” 1
Cost of this campaign

15
Gold necklace in 5,000 value 5,000

Shirt with company Logo 4,250
Pot 399
Vacuum bottle 599
Bicycle 1,200
Television 21” 3,490
Total 14,980
2.6.1.3 Give the tester and business card to our friends and agency. After that they will create
word of mouth about our products.
2.6.2 Business Level
Low Cost Leader
Our company use low cost leaders by provide price less than competitors as you can see:
Sakol Drinking Water:

Kind of bottle Price(Bath)
gallon 12
case(20 small bottle) 30
Phanwannachai Drinking Water:

gallon 12

16
Yenjai Drinking Water :

gallon 12
Krewtrip Drinking Water:

gallon 12
R.O. phupah Drinking Water:

gallon 12
Thaitrip Drinking Water.

gallon 12
And our company will provide price as

Paotoong Drinking Water.
gallon 11
Although, we will low cost than our competitor only 1-3 baths but we will still has a lot of
profit.
2.6.3 Functional Level

17
Paotoong company will register under the limited company and pay tax in term of
juristic person to the Revenue Department. And follow the Business Development
Department role for establish our company.
Moreover, our company register under Food and Drug Administration role to allow
the produce food and certificate at ChaingRai Province public Heath office. In addition
company would get the capital by investors All of partners agree that Mr. Patchayar Tacho is
the representative who register. Paotoong Company becomes juristic company at Commercial
Department ChaingRai Province. But every person can inspective document and operation of
company.
2.6. 3.1 Marketing and sale

We will use marketing strategy only in Robweing and Weing ,Muang Chaing Rai for
finding the main target market of our company. And we try to increase market share in
Robweing and Weing,Muang Chaing Rai because, this place has very high competitors of
drinking water business. So, we will try to promote our product by give borsure , use stickers
advertise at car that delivery product and use radio as a medium communication on 107.25
MHz (local station)between 10AM. To 12 PM. Amount 15 second. for created customer
perception and band royalty in the market.
In the part of marketing strategy, our businesses try to use market penetration. Our
company has sale promotion by give the tester 1 gift set of drinking water bottle when open
company, provide party for New year anniversary to agency in upper 2 year ago , we has
ticket to pick up the lucky persons who may be get the give such as gold necklace in 5,000
value, shirt screen company’s logo etc. And give the tester and business card to our friends.
After that they will create word of mouth about our products.
2.6. 3.2 Financial

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Financial invest about 5, 00,000 Bath to invest at the first and asset of each
investment about 50% for buy current asset in this business. In our business will has cash
flow about 100,000 Baths per month. It will pay for
 Salary of Employee.
 Electric City
 Water Supply
 Machine maintenance
 Shipment
 Packaging (Bottle and Gallon)
Financial Strategy
 Our policy is try to find the investment that has low cost by borrow money from
SME Bank Public Company Limited. He provides interest about 7%.
 We have the management financial accounting system. We can keep it to analyze
our operation of business and It can tell amount of product, cost and price. It can
decrease product loss and inventory in warehouse.
2.6. 3.2 Production
2.6. 3.2 .1 Raw material

We will use water from Underground water of ChaingRai Province and order
bottles of drinking water ,gallons ,cover , plastic creen and case from C.R. plastic
company limited. His position is 88 moo.1,Thasai district ,Muang ChaingRai 57000
Tel. 774-380 At the first time ,we will order amount 1,000 bottle and gallons of
drinking water. After we get profit, we will order 100 bottles. The cost of 20 bottle
with case about 250 Bath per case and the cost of gallons is 70 Bath per gallons. And
the cover of bottle and circle gallon is 180 Bath per Kilogram. And cover of gallon is
5 baths per piece. Tap at gallon is 40 baths per piece
2.6. 3.2.2 Shipment

19
After our product become finish goods, we will provide to customer directly
.And we will divided according to “ street ” in RobWeing and Weing district for fast moving
follow this:
2.6. 3.2.3 Production Cost
2.6. 3.2.3.1 Land

In the part of land our business us 200 square wah in Sunkong village .Our
company’s address is Moo 24, Soi Sunkwong 6/1 Robweing road ,Muang ChaingRai.
It’s easy for transportation both entrepreneur and customers. Because, it’s center of
Sunkong village. Moreover, it has public utility completely in around our business.
2.6. 3.2.3.1 Labor

We will employ labor in ChaingRai for produce at least74 bottle and 80
gallon per day. We use 2 employees to produce goods , use 1employees for shipment
and security guard. After one year, we will hire employee 1 person in each position
and hire part time for the peak seasoning follow capacity of production .From the
studying in human resource management, Drinking water business must be employing
labor follow this:
- Administrative 1 position – She will control everything

base on documentary consist of; financing, marketing and
sale, human resource management.
- Shipment 1 position – They will delivery product to our
customers.
- Production 2 positions- Contain water to package and
cleaning package.
- Security guard 1 position – Monitoring in our company.

20
Chapter 3
Market Feasibility
Study

21
Market Analysis
3.1 General Environment Analysis
Economic factors
Local economy in Chiang Rai is the growth rate seen by the business: for example;
hotel, restaurant, retail pork pan, entertainment. As you can see from Economical structure of
ChaingRai province that concern with GPP of ChaingRai province :
Table 3.1

22
Part of Value(Million Percentages

production Bath)
Agriculture 15,943 31.83
Retailer 9,396 18.76
Industries 3,264 3.98
Constructed 1,910 3.81
Hotel and 1,362 2.71
Restaurant
Other 18,218 38.9
GPP 50,093
GIP 38,332
Table 3.2
Reference: Commercial Department of ChaingRai Province
From the table , we can concluded that , has more business in ChaingRai and every
business and household must be use drinking water. So, you can get a lot of profit of drinking
water business in ChaingRai.
And which reflects the consumption rate of population increase. Changing business
today rapidly, business organizations need to know about the changes and adapt to the
changes that quickly. It allows businesses to survive and above the competition.
Political factors
Although Politics of Thailand today held that the condition is not normal. But it is not
affect with drinking water industry. Because drinking water is more necessary for everyone
as you can see, in the market has more drinking water brand. In the other hand, use the
problem of political to creates opportunity by provide promotion or some campaign. The
Government has announced policy package that benefits the business such as, promote and
push exports of goods and services by the private sector is the driving mechanism, strengthen
the economy and domestic trade, including promoting energy efficiency and savings, and
development and utilization of renewable energy.

23
Social factors
Thai society today is divided on some of the results from the different political
ideas and beliefs in religion. Chiang Rai is a society in transition as well. Water is essential
because people need water to use in everyday life. Especially drinking water must be clean
water quality. Otherwise, it will cause hurt to the body. Drinking water used in households
are depending on informal care, drinking water consumption in the community such as, care
may be less because of lack of people or budget of school. It is likely that children will not
consume water quality and then the accumulation of the disease followed. Drinking water
quality in most schools are not good enough because no clear containers catchments. From
monitoring the water quality of the Department of Health, it found that most are not safe as
the quality benchmark consumer Department of Health. It affect the health of people both
directly and mental and affect the overall economy of the country. Thai way of life and
environment in the capital community or cities changes to the economic and social progress.
It impact of clean drinking water therefore people should consume clean water to their health
to secure the drinking water.
Technological factors
Technologies affect business in the current. Many types of businesses are more
profitable when in communications technology can reduce the number of intermediaries. And
many businesses have closed because there was no need to operate longer. Technological
affect to changes the lives of people and business by the internet. In Chiang Rai is widely
used Internet whether communications or entertainment. Today people known that
technologies move along dynamically with
the world changes rapidly over time.
At the same time technologies make the world "smarter", so it can create
opportunities in many fields. Notwithstanding whether the technology advanced or smart,
management challenges problems or even try to take advantage of technology to society must
receive the support and cooperation from many parties related whether public or private.
They will help to resolve the issue and overcome challenges and
seek opportunities of these technologies to optimize. And bring our society to progress along
with world-wise.

24
3.2 Competitor analysis
In Robwieng district has many Drinking Water Company or competitor of our

company that provide delivery drinking water to customers’ home. Some company establish
in another district but delivery in the same place of our company follow as our competitors:
KP drinking water,Chaiyaporn drinking water,Napat,RO Nature,RO Pupha,Green Apple,Kra
Sad,Chaing Rai,Bau Kao,Yen Jai,Wella list,Sirichai,Sodchern,Keauwtip,Sakon,Sopha,P.P.
Industry. But we has main competitors consist of
Sakol Drinking Water:

Sakol Drinking Water established by Mr.Sakol Kuetakul and it’s located on 3
ChaingRai-WeingChai road , Rob Weing district, Muang ChaingRai.Tel. 053 711-319
It has more agent in ChaingRai.So, he can distributed their products more than the
other.

gallon 12

25
Figure 3.1
Phanwannachai Drinking Water is established by Miss Aitayar Wanachayongkoon

.It’s located on 265 ,Phahonyothin road ,Phan,ChaingRai.Tel.053-721-330-1.And it’s
estrablish for a long time. He has the headquarter at Phan,ChaingRai and has distribution
center at Sunkrongluang, Muang ChaingRai. So, he can distributibuted both Muang and
Phan ,ChaingRai. Therefore,they can delivery product amount 100 gallon/bottle per day.
Their product will consist of gallon, small bottle and glass bottle.

gallon 12
Nearly competitors
Figure 3.2
Phanwannachai Drinking Water is established by Miss Aitayar Wanachayongkoon

.It’s located on 265 ,Phahonyothin road ,Phan,ChaingRai.Tel.053-721-330-1.And
it’s estrablish for a long time. He has the headquarter at Phan,ChaingRai and has

26
distribution center at Sunkrongluang, Muang ChaingRai. So, he can distributibuted

both Muang and Phan ,ChaingRai. Therefore,they can delivery product amount 100
gallon/bottle per day. Their product will consist of gallon, small bottle and glass
bottle.

gallon 12
Yenjai Drinking Water :
Figure 3.3
It’ established by Mr. Punyar Cheernteerawong and it’s located on 36/4 Soi.6
Sunkrong Luang Moo,14 Rob Weing, Muang ,ChaingRai. Tel.053-714-209.

gallon 12
General competitors

27
Krewtrip Drinking Water:
Figure 3.4
Krewtrip Drinking Water is the agricuture co-operative for employment. It’

registered by Mr. Mr. Somphing Ratthanachan and it’s located on 16 Moo. 3
NangLae ,Maung, ChaingRai. In every year end, customers will get dividend from
their buying.

gallon 12
R.O. phupah Drinking Water:
Figure 3.5

28
It’ established by Mrs.Sukanyar Saelie and it’s located on 393/5 Numlad 11

Street Moo. 3 ,RimKok ,Maung ,ChaingRai. Tel.053-750-321

gallon 12
New Entire Competitors.
Thaitrip Drinking Water.
Figure 3.6
Thaitrip Drinking Water is It’ established by Mr. Adisak Kitthirat and it’s
located on 222 Moo. 4 Rob Weing Maung ChaingRai. Tel. It’s establish for 3 years
ago. Their product will consist of gallon, small bottle and gallon with tab.

gallon 12
All of this company must be competitive products and service, quality, fast delivery,
low price, etc. Hence, all of this company must be try to use marketing strategy to increase
the market share and try to create brand royalty.

29
Drinking water factory in Muang ChingRai

District Amphur Province Post Code Certificate Power of
nu village
Company Name Product Register Home Number Road Date Tel.
mbe number
Number Machine
r1 Sakol Drinking Water Sakol Drinking Water Mr.Sakol Kuetakul 3 ChaingRai-WeingChai 11 Rob Weing Maung ChaingRai 57000 57-1-17235 20.06.1996 0-5371-1379 136.83 HP.
2 R.O. Pupha Drinking Water Industry R.O. Pupha Drinking Water Mrs.Sukanyar Saelie 393/5 Numlad 11 Street 3 RimKok Maung ChaingRai 57100 57-2-00243 29.03.2000 0-5375-0321 6.5 HP.
3 Kunkorn Drinking water(SornChai Water)Kunkorn
Kunkorn Drinking
Drinking
waterwater Mr.Sornchai Kumlungsri 82 10 SunSai Maung ChaingRai 57000 57-2-00546 29.01.2003 0-5370-0378 2.75 HP.
4 K. Clean R.O. Drinking Water K. Clean R.O. Drinking WaterMiss Komkray Phummithed 536 Soi.15 4 RimKok Maung ChaingRai 57100 57-2-00344 26.03. 1998 053-716742 5.8 HP.
5 Caresad Drinking Water Caresad Drinking Water Mrs.Sareewan Pinjai Juraporn school Pha-yangyol 2 Rob Weing Maung ChaingRai 57000 57-2-01943 31.08.2000 0-5374-2502
6 Jakapat Drinking Water Jakapat Drinking Water Mr. Aumnard Tijina 61 5 Huaysak Maung ChaingRai 57000 57-2-01540 19.09.2001 0-5367-8181
7 Chintana Drinking Water Chintana Drinking Water Mr.Kum Kaewseab 223 Nanglear Nai NangNai Maung ChaingRai 57100 57-2-02638 21.11.1995 0-5370-5770
8 Phuniyom pure Drinking water Chonthip Drinking Water Mr.Boonrueng Thipphasert 304 2 Huaysak Maung ChaingRai 57000 57-2-01041 7.08.2001 0-5367-8078
Rob
9 ChaingRai Drinking Water ChaingRai Drinking Water Mrs.Kuttiyar Boonphasert 49Soi. 1 Kreaw-Wai 20 Weing Maung ChaingRai 57000 57-2-01543 27.02.2002 0-5374-9147 1 HP.
10 Chaikitthi Drinking Water Chaikitthi Drinking Water Mrs. Wiliwan Keatthiyod 1 Phahonyothin 3 Maung ChaingRai 57000 57-2-02838 9.12.1995
Pha-ao-Donchai 0-5367-3338
11 Sarunphat Partnershipcompany limited.Natthapol Drinking water Mrs. Kruewan Pirompak 145 Phateung 4 Sunsai Maung ChaingRai 57000 57-2-00443 7.08.2004 0-5375-8472 191.5 HP.
12 P.T. Drinking Water P.T. Drinking Water Mr. Pongthep Pho-Thong 189 13 MaekoatomMaung ChaingRai 57100 57-2-02246 26.06.2003 089-9991164 10.5 HP.
13 Saithong Drinking Water Saithong Drinking Water Mr.In-som Donchai 55 12 Maung ChaingRai 57000 57-2-02139 30 .12.1996
Pha-ao-Donchai
14 Tan Production Tan Drinking Water Mr. Kungwan Chaiwarid 305 Phahonyothin 3 Ban-Du Maung ChaingRai 57100 57-2-00637 30.08.2002 0-5379-3647
15 Than-Thip Driking water Than-Thip Driking water Mr.Daung Meaungwong 171 3 Ban-Du Maung ChaingRai 57100 57-1-51633 23.8.2001 0-5379-3507
16 Than-Thip Driking water Than-Thip Driking water Mr.Teephakorn Witoon 12 9 Maung ChaingRai 57000 57-2-01139 1.10.2001
Pha-ao-Donchai 0-5367-3045 1.5 HP.
17 Beu-Kraw Driking water Beu-Kraw Driking water Mrs. A-ree Sripangam 200 Soi.4ChaingRai-Dongmada6 Rob Weing Maung ChaingRai 57000 57-2-01436 20.07.1993 0-5371-9023
18 Boonsri Ice and Drinking Water Boonsri Drinking Water Mrs.Sarunyar Boonsri 79 Sunkrong Luang 15 Rob Weing Maung ChaingRai 57000 57-2-00750 3.04.2007 0-5371-2521 47 HP.
19 Jirutchayar New freash Driking water Mrs. Jirutchayar Aontub 217 5 Huaysak Maung ChaingRai 57000 57-2-02644 19.09.2001 0-5367-8259 3 HP.
20 Beau-B DrikingWater Beau-B DrikingWater Mr.Chujit Charenkit 194 ChaingRai-Dongmada3 MaeKorn Maung ChaingRai 57000 57-2-00437 20.07.93 0-1224629
21 Pikul DrikingWater Pikul DrikingWater Miss Pikul Pungngen 429 3 MaeKrawtomMaung ChaingRai 57100 57-2-01639 3.04.2007 0-5370-5869
22 P.P. Industry P.P.Drinking Water Mr. Phayoon Kaydaungkae 231 NongBeu Weing Maung ChaingRai 57000 57-1-25426 19.09.2001 0-5371-1743 13.96 HP.

30
23 Petploy Drinking Water Petploy Drinking Water Mr. In-kum Namwong 86 Mae-yaw 4 RimKok Maung ChaingRai 57100 57-2-00343 21.08.2001 0-5375-2349
24 Fah Driking Water Fah Driking Water Miss Sasrithon Thephadsadin Na77/1
Ayutthayar 3 Ban-Du Maung ChaingRai 57100 57-2-03141 13.05.2001 0-5370-3390
25 Drinking Water project of CRU. CRU.Drinking Water Mr. Suthep Phongsriwat 80 9 Ban-Du Maung ChaingRai 57100 57-2-01236 16.05.2001 0-5371-1713
26 Yenjai Drinking Water Yenjai Driking Water Mr. Punyar Cheernteerawong36/4 Soi.6 Sunkrong Luang 14 Rob Weing Maung ChaingRai 57000 57-2-00341 5.04.1993 0-5371-4209 7.75 HP.
27 Rungpet Drinking water Rungpet Drinking water Mr.Rungrod Chaichompoo 79 Nong-Moa 19 Pha-ao-Donchai
Maung ChaingRai 57000 57-2-01839 2.06.1996 0-5367-3093
28 Rungreang Drinking water Rungreang Drinking water Mr.Kernpet Tawily 45 4 SunSai Maung ChaingRai 57000 57-2-00339 23.02.1996 0-5378-5812 1.75 HP.
29 Veenus Drinkung Water Veenus Drinkung Water Mrs. Supha Kitpanitcharoen 1 Ratdetdumrong Weing Maung ChaingRai 57000 57-2-01441 27.03.1998
30 Oreanten Marketing Welllalist Mrs.Sasithon Chaifun 129 8 Rob Weing Maung ChaingRai 57000 57-2-04549 21.08.2006 0-5374-7160
31 Sasrikorn Drinking Water Sasrikorn Drinking Water Mrs. Sasrikorn Kunthip 28 4 NangLae Maung ChaingRai 57100 57-2-02338 8.08.1995 0-5370-5802
32 Sirichai Drinking Water Sirichai Drinking Water Mr.Somkeon Sirichichum 280 Doisaken 8 Rob Weing Maung ChaingRai 57000 57-2-02641 14.07.1998 0-5374-6858 2 HP.
33 Sakulrat Drinking Water Sakulrat Drinking Water Mr. Adul Jaichum 1 10 Ban-Du Maung ChaingRai 57100 57-2-05849 15.09.2006 053-702536 2 HP.
34 Samakkhiwittayakhom School Sunphadang Drinking Water Mr. Kitthichai ThongPunyar
Samakkhiwittayakhom School Weing Maung ChaingRai 57000 57-2-01740 8.09.2007 0-5371-1018
35 Saijai Saijai Drinking Water Mr.Pasathon Gowitthayar 247 10 Tha-sai Maung ChaingRai 57000 57-2-07349 28.03.2006 081-9141-688 2 HP.
36 Sopha Driking Water Sopha Drinking Water Mrs. Phachin Sopha 42/1 Soi Phatueng 13 Rob Weing Maung ChaingRai 57000 57-2-02738 22.09.2003 0-5375-6283 2 HP.
37 Rongberwitthayar school cooperativePhachabal Drinking Water Mr. Sombat Jaksomsak Rongber school 12 Huaysak Maung ChaingRai 57000 57-2-03546 15.08.2003 0-5367-8538 1 HP.
38 Pha-ao-Donchai distric villege DrinkingPha-ao-Donchai distric villege Mr.
Drinking
Nirun wongchan 258 13 Pha-ao-Donchai
Maung ChaingRai 57000 57-2-03646 23.08.2003 0-5367-3405 3 HP.
39 Pangrimkorn Driking water partnershipPangrimkorn Drinking water Mrs. Chutima Kaewsri 110 10 Maekorn Maung ChaingRai 57000 57-2-04546 1.10.2001 0-5372-6000 1.5 HP.
40 Phakoa Commercail Petnumneang Drinking water Mr. Duriyapong Hinyai 412 4 Huaysak Maung ChaingRai 57000 57-2-02147 23.02.2004 0-5367-8943 3.2 HP.
41 Warunyar Drinking Water Warunyar Drinking Water Mrs. Sangdean Yawichai 84 ChaingRai-Thoeng2 Tha-sai Maung ChaingRai 57000 57-2-02249 7.04.2006 053-742731
42 Chaiporn Drinking Water D Drinking Water Miss Amonrut Kummun 248 Kong Chang 6 24 Rob Weing Maung ChaingRai 57000 57-2-05247 26.05.2004 0-5375-6757
43 Buaban Drinking Water Buaban Drinking Water Miss Buaban Jumpha 12 2 Huaysak Maung ChaingRai 57000 57-2-03747 24.02.2004 0-6916-0926 2.2 HP.
44 Boonrat Drinking Water Boonrat Drinking Water Mr. Boonrat Yeenang 359 1 RimKok Maung ChaingRai 57000 57-2-03645 12.05.2002 0-5371-8628 1.6 HP.
45 LanDao Drinking Water LanDao Drinking Water Maefahluang University 333 1 Thasud Maung ChaingRai 57000 57-2-04448 8.12.2005 0-5391-6269 4 HP.
46 K.P.Drinking Water K.P.Drinking Water Miss Kunnikar Phaaeum 89 5 Rob Weing Maung ChaingRai 57000 57-2-05148 28.12.2005 053-742731 2 HP.
47 Doibor Drinking Water Factory Doibor Drinking Water Mr. Suthin Insorn
Agriculture improvement center Doibor 13 Maeyoa Maung ChaingRai 57000 57-2-04848 2.12.2005
48 R.O. Nature Drinking Water R.O. Nature Drinking Water Mr.Kanung Chumpoosomsa 162 5 Rob Weing Maung ChaingRai 57000 57-2-00349 6.02.2006 0-6730-0862 2.5 HP.
49 Daungdee Drinking Water Daungdee Drinking Water Mr. Jongjai Daungdee 486 9 Thasud Maung ChaingRai 57000 57-2-01649 20.04.2006 0-6920-2820
50 Doilan Drinking Water Doilan Drinking Water Mr. Thongyu Jaknin 24 4 Doilan Maung ChaingRai 57000 57-2-02449 28.04.2006
51 Phong Aeng M.1 Villege Drinking Water Phong Aeng M.1 Villege DrinkingMr. Nithed
Water Kumpek 27 1 Huaysak Maung ChaingRai 57000 57-2-03149 21.04.2006 0-5367-8604 1.5 HP.
52 R.P.18 Villege Drinking Water R.P.18 Villege Drinking WaterMr. Anucha Cheirmeangphan 336 18 Huaysak Maung ChaingRai 57000 57-2-03849 31.05.2006 0-6920-2790 0.25 HP.
53 Maeyao Distirct Drinking Water groupMaeyao Distirct Drinking WaterMr.groupphawitt Thurawol 67 3 Maeyoa Maung ChaingRai 57000 57-2-06546 22.12.2003 2 HP.

31
54 Agriculture ChaingRai cooperative Keavthip Drinking Water Mr. Somphing Ratthanachan 16 3 NangLae Maung ChaingRai 57000 57-2-00850 14.03.2007 38.25 HP.
55 R.O.Thaithip Drinking Water R.O.Thaithip Drinking Water Mr. Adisak Kitthirat 222 4 Rob Weing Maung ChaingRai 57000 57-2-02150 21.05.2007 081-9519183 4 HP.
Meesuk Drinking Water
56 Na- phat Drinking Water Na- phat Drinking Water Mrs.Kunnikar Kiddee 382 1 Rob Weing Maung ChaingRai 57000 57-2-04150 28.09.2007 087-3006-783 10.5 HP.
57 R.O.Pha-kra villedge Drinking Water market
R.O.Pha-kraDrinking
demonstation centerEnterprises
Wate market
Mr. Boonngen
demonstation
Ayuyreen
center 286/1 8 SunSai Maung ChaingRai 57000 57-2-00351 2.04.2008 081-8825535 3.5 HP.
58 Ban Nong Peung villedge Drinking Water
Ban Enterprises
Nong Peung villedge Drinking
Mr. Wanchai
Water Jaipair 8 19 Ban-Du Maung ChaingRai 57100 57-2-01251 19.03.2008 053-793207 2 HP.
Table 3.3
Reference: Public health Department of ChaingRai Province.

32
3.4 Customers Analysis
Mostly our customer is household, restaurant, dormitory in Weing and RobWeing

Muang ChaingRai.Our customers will concern about quality and purely of drinking water
and certificate from food and drug administration. Mostly, the restaurant and dormitory will
prefer to consume square gallons with tap. And household will prefer to consume circle
gallons. If in their house has 4 people, they will order 2 gallons or 3 case per week. The
small bottle will prefer in government officer’ house because it’s easy to keep on and easy
going.

33
3.5 STP Analysis
3.5.1 Segment Analysis
Identify and profile distinct groups of buyers who might prefer or require varying
products and services mixes. From the study about awareness, understanding, and consumer
behavior to the marketing mix of business marketing bottled water in Wiang-Robwiang
Tumbon, Muang District, Chiang Rai. We provide freshness to consumers for good life. We
focus the behavior of consumers to the marketing mix factors such as, product, price,
distribution channels, and promotion Marketing. It has importance with bottled water
business in Wiang and Robwiang Tumbon, Muang District, Chiang Rai. It includes
demographic, geographic, psychographic, and behavioral as follows.
Our company divided segment follow customer behavior to consuming product.
follow this:
For 950cm.3
Turbid bottle is the kind of bottle that popular in drinking water business that has the
delivery product to customers. Because, it’s very low cost and seller can ask earnest money
of the bottle from customers.
PET bottle is the transparent bottle. In very business will use this bottle to contain the water.
For example, Cristal, Namtrip,Siam,Nesle etc. But it’s high cost than Turbid bottle. After
customers use ,it’s should not reuse again.
Glass bottle is the transparent bottle like a Pet bottle. But it’s very high cost and easy to
broken. So, it’s not famous to consume.
Turbid bottle PET bottle Glass bottle

34
For 20 Litters
Turbid gallon is the kind of bottle that popular in drinking water business that has the
delivery product to customers. Because, it’s very low cost and seller can ask earnest money
of the bottle from customers. Moreover, this product is very low price. It’s suitable for big
family and restaurant.
Blue plastic gallon is the transparent bottle like a Pet bottle. But it’s very high cost and look
luxury than the other. So, it’s not famous to consume.
Turbid Gallon Blue plastic gallon
As you can see, our company will focus on Turbid bottle because it’s low cost and long live
time to use. It’s will comfortable to customer to change their package. And most of people in
Weing and Rob Weing Muang ChaingRai will order this package more than the other
package.

35
Table shows the number and percentage of packaging types and sizes of the population
buying drinking water.
Type and size of drink buying Number Percent
- Clear plastic bottle color 274 68.5
300 ml 16 4
500 ml 27 6.75
600 ml 160 40
750 ml 16 4
1.5 liters 54 13.5
6 liters 1 0.25
- Big sizes 71 17.75
Gallon 20 liters 47 11.75
PET 20 liters 24 6
- Soft white opaque plastic bottle 52 13
500 ml 4 1
950 ml 48 12
- Glass bottle 500 ml 3 0.75
Total 860 100
Table 3.4
From the table, we found that the sample most types of buying bottled drinking water
clear plastic color representing 80.25 percent. Secondary, soft white opaque plastic bottles
represent 19 percent.
These data are important and influential business drinking water. It can lead to
business development opportunities to grow continuously.

36
3.5.2 Target Analysis
The company emphasize in consumers demand that want drinking water purification,
quality, cost-effective and economizes. When viewing the segment, the company found that
consumption of bottled water comes from households, restaurants, and offices that consume
to resolve thirsty and cooking. So the company produces drinking water follow packaging
needs of consumers most in Wiang-Robwiang, Muang, Chiang Rai province. There are 2
types; bottle of water contain 950 milliliters, and drinking water containing 20 liters.
3.5.3 Positioning Analysis
The study about competitors the company found that the market of drinking water has
been dominant by large companies such as Singha 30%, Crystal 16%, Nestle Pure Life 10%
and Namthip 10%. So the distribution channels are reach consumers thoroughly. Drinking
water that packaging are high volume make large companies still cannot get much in market
share because it has a very high cost. Therefore it is an opportunity for local companies tries
to get market share. At the present, a significant competitor is Sakol drinking water. The
company supposes that in this market can be accessed easily because consumers continue to
ensure the product quality, safe and economizes. The company give confidences with
customers by describe how to adjust water quality and symbols Food and Drug
Administration affix to the packaging, and price are cheaper than other brands. That is a
bottle of water contain 950 milliliters has price 25baht per case, and drinking water
containing 20 liters has price 11 baht per tank.

37
3.6 Marketing Mix Strategy
Marketing Mix
Product Price Place Promotion
Bottle of Drinking
water 950 cc.
3
Follow market
price
Customers Sales Promotion
Bottle of drinking Compare with Public Relations

water competitors Agency
20 Litters
Advertising
Figure 3.7

38
3.6.1 Product
 Branding - we try to created brand follow the customers easy remembers. In

Thai’s mean, it’s lucky name and tell if customers drink our product ,they will
rich.
Logo
Figure 3.8
Each letter of company’s name has a meaning follow this:

P (Process) – Our Company concern every process in production to provide the high quality
of product and service for the customers.
A (Access) The customer can access our company in anytime and anywhere.
O (Opportunity) – Our company has high opportunity to get a lot of profit.
T (Technology) – We use high technology production.
O (On Time ) – We delivery product to the customer on time.
O (Operation) – We has operation same standard and step by step.
N (Now) - Our Company always adjust information as modern.
G (Growth) - Our business has growing continuously.
 Product - Our business provide 2 size of products consist of
- Bottle contains 950 cc.3:
We provide to customers in 20 bottles per case. It’s about 25Baths per box.
It’s very easy to consume and can keep any way.

39
-Bottle contains 20 Litters:
It’s about 11 Baths per bottle. It’s suitable for the big family and
restaurants.
 Service - Photoong company delivery product to customers in Weing and
RobWeing every day.
 Reliability and Assurance – Our company try to creates reliability to
customers by confirm that our company we delivery products to customers
continuously because they produce just in time. Mostly, we will focus on
market need.
 Empathy – Our business sincerely to give information to the persons who
interest in this business.
 Packaging and Labeling.
- Packaging
We order bottles of drinking water, gallons, cover , plastic capseal and case
from C.R. plastic company limited. His position is 88 moo.1,Thasai district ,Muang
ChaingRai 57000 Tel. 774-380 At the first time ,we will order amount 100 bottle and
gallons of drinking water. After we get profit, we will order 100 bottles. The cost of
20 bottle with case about 250 bath per cast and the cost of gallons is 70 bath per
gallons. And the cover of bottle and circle gallon is 180 bath per Kilogram. And cover
of gallon is 5 baths per piece. Tap is amount 50 per piece. And capseal is amount
170 baths per kilogram.
On the package we will screen label with 2 colors; write and blue consist of
company name, company logo, address of company, GMP certificate from Food and
drug Administration, Net gross etc.

40
- Communication
On the packaging will tell the net gross such as 950 cm3 and 20 Litters and
make certification for communicate with customers and create perception customers
about quality of products.
3.6.2 Price
 Market Penetration pricing
- Survival pricing ; Our company set price follow the market price for survival
and market penetration
- Competition Oriented ; In Weing and RobWeing has high competition. So, we
must compare price of competitors before set price.
3.6.3 Place
In the part of land our business use 200 square wah in Sunkong village .Our
company’s address is Moo 24, Soi Sunkwong 6/1 Robweing road ,Muang ChaingRa
 Market Coverage ; we will delivery product around Weing and RobWeing
consist of:
Day Transportation Route
Monday Delivery to customer in Sankongluang rd., Sankongnoi rd. ,

Doikaokwai rd. ,Doipraban rd. ,Baanrimdoi rd. ,Kong chang rd. ,
Tuesday Delivery to customer in Nakay rd. ,Pa yew rd. ,Hung li rd. ,Sidonchi
rd. ,Nuang heang rd. ,Watmainakay rd. , Nuang pung rd. ,
Wednesday Delivery to customer in Radchayota rd. , Pratu chiang mai rd. ,
Winichaikun rd. ,Doitong rd. , Kai son sit rd. , Thanalai rd.
,Prahunyotin rd. ,Autakit rd. ,Bunprapakan rd. ,Tai rat rd.
,Singhakai rd. ,Bunrit rd. ,
Thursday Delivery to customer in Sangpanan rd. ,Jedyong rd. ,Sang kok
chang rd. ,Satanpayaban rd. ,18 mituna rd. ,Sanambinkao rd. ,
Pachasangti rd. ,
Friday Delivery to customer in Koklao rd. ,Tanam rd. ,Sibunrang rd.
,Kongyaw rd. ,Hugnsijang rd. ,Rongtum rd. ,Rongkasad rd. ,Ruw

41
hek rd. ,
Saturday Delivery to customer in Prahunyotin rd., Quarewaii rd. ,Nakkatong

rd. ,Sahamid rd. ,baan ri rd. ,Santi rd. ,Tongwettana rd. ,Robkok rd.
, Pokun rd. , Kakeaw rd. , watpranan rd. ,Kakbogfi rd. ,
Sunday Delivery to customer in Prahunyotin rd., Nongbeau rd.,Siweang rd.
,Sankibao rd. ,Sisaimun rd. ,Sansalee rd. ,Baansannang rd.
,Kasadsumboon rd.,
Table 3.5
We will provide fast delivery to customers in each street around Weing, and
RobWeing only one per week.We try to create competitive advantage by delivery just in
time and low price than competitors.
Chanel to distribution products
Company Customers
Company Agentcy Customers
Figure 3.9
3.6.4 Promotion
 Advertising tell customers
- Informing; products has 2 sizes consist of 950 cm3 and 20 Litters.
- Persuading; make sure that our product has high quality by the certificate
GMP from Food and Drug Administration.
- Medium of communication; Our company use Billboard stick with car(pick
up) that delivery product to customers. And use on 107.25 MHz (local
station)between 10AM. To 12 PM. Amount 15 second.
 Public Relation & publicity
Our business tries to use market penetration. Our company has sale promotion by

42
3.6.4.1. Give the tester 1 gift set of drinking water bottle when open company
ceremony. It use for introducing our product to the market. And it’s can create brand
perception of customers.
3.6.4.2.When our company is established 2 years ago , we will provide party for New
year anniversary to agency in New year anniversary it will benefit of our company for long
term, they has ticket to pick up the lucky persons who may be get the reward follow this :
3.6.4.3. Give the tester and business card to our friends. After that they will create
word of mouth about our products.

43
3.7 Sale forecast

-we estimate the sale forecast from interview with Mr.Suchart Kittirat as the owner of Thaithip Drinking water. Our selling will increase 10% in
every month. In the summer seasoning the selling will be increase 50% from the normal selling.
Year1
Winter Summer Rain Winter
Unit sale
Product Cost Price JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC total
Small Bottles ฿ 15 ฿ 25 2,099 2,300 3,448 3,549 3,649 2,828 3,113 3,423 3,767 4,144 4,559 5,019 41,899
Big Tank ฿ 2 ฿ 11 2,298 2,399 3,600 3,701 3,801 2,940 3,233 3,557 3,915 4,304 4,736 5,208 43,692
ToTal 4,397 4,699 7,049 7,250 7,451 5,769 6,346 6,980 7,682 8,447 9,295 10,228 85,591
Year2
Unit sale
Small Bottles ฿ 15 ฿ 25 5,519 6,067 9,101 9,196 9,301 6,973 7,668 8,437 9,280 10,207 11,229 12,356 105,334
Big Tank ฿ 2 ฿ 11 5,728 6,296 9,455 9,553 9,652 7,236 7,957 8,744 9,630 10,592 11,652 12,811 109,306
ToTal 11,247 12,363 18,556 18,749 18,953 14,209 15,626 17,182 18,910 20,799 22,881 25,166 214,640
Year3
Unit sale
Small Bottles ฿ 15 ฿ 25 13,579 14,941 22,423 22,512 22,624 16,750 18,403 18,403 18,425 18,425 18,425 18,425 223,337
Big Tank ฿ 2 ฿ 11 14,101 15,514 23,247 23,363 23,456 17,343 19,080 19,080 19,080 19,080 19,103 19,103 231,548
ToTal 27,680 30,455 45,670 45,876 46,080 34,093 37,483 37,505 37,505 37,505 37,528 37,528 454,908

44
Year4
Unit sale
Small Bottles ฿ 15 ฿ 26 18,423 18,423 27,597 27,621 27,597 18,423 18,423 18,423 18,423 18,423 18,423 18,423 248,618
Big Tank ฿ 2 ฿ 12 19,096 19,096 28,605 28,630 28,605 19,096 19,096 19,096 19,096 19,096 19,096 19,096 257,700
ToTal 37,518 37,518 56,201 56,252 56,201 37,518 37,518 37,518 37,518 37,518 37,518 37,518 506,318
Year5
Unit sale
Small Bottles ฿ 15 ฿ 26 18,423 18,423 27,597 27,621 27,597 18,423 18,423 18,423 18,423 18,423 18,423 18,423 248,618
Big Tank ฿ 2 ฿ 12 19,096 19,096 28,605 28,630 28,605 19,096 19,096 19,096 19,096 19,096 19,096 19,096 257,700
ToTal 37,518 37,518 56,201 56,252 56,201 37,518 37,518 37,518 37,518 37,518 37,518 37,518 506,318
Table 3.6
Total Sale

45
Year1
Toatal sale
Product JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Total
Small Bottles 52,478 57,506 86,207 88,720 91,234 70,704 77,827 85,578 94,167 103,595 113,964 125,487 1,047,467
Big Tank 25,280 26,386 39,603 40,708 41,814 32,345 35,566 39,122 43,063 47,341 52,099 57,289 480,615
Total 77,758 83,892 125,809 129,429 133,048 103,049 113,392 124,700 137,230 150,935 166,063 182,776 1,528,082
Year2
Toatal sale
Small Bottles 137,987 151,681 227,521 229,891 232,524 174,327 191,708 210,931 231,998 255,171 280,715 308,891 2,633,345
Big Tank 63,004 69,256 104,004 105,087 106,169 79,596 87,532 96,189 105,928 116,509 128,172 140,917 1,202,363
Total 200,991 220,937 331,525 334,978 338,693 253,924 279,240 307,120 337,926 371,680 408,886 449,808 3,835,708
Year3
Toatal sale
Small Bottles 339,472 373,531 560,576 562,809 565,601 418,757 460,074 460,074 460,632 460,632 460,632 460,632 5,583,424
Big Tank 155,114 170,651 255,722 256,996 258,014 190,773 209,876 209,876 209,876 209,876 210,130 210,130 2,547,033
Total 494,586 544,182 816,298 819,805 823,615 609,530 669,950 669,950 670,508 670,508 670,763 670,763 8,130,457
Year4
Toatal sale
Small Bottles 478,987 478,987 717,511 718,158 717,511 478,987 478,987 478,987 478,987 478,987 478,987 478,987 6,464,067
Big Tank 229,147 229,147 343,257 343,566 343,257 229,147 229,147 229,147 229,147 229,147 229,147 229,147 3,092,401
Total 708,134 708,134 1,060,768 1,061,724 1,060,768 708,134 708,134 708,134 708,134 708,134 708,134 708,134 9,556,468
Year5
Toatal sale
Small Bottles 478,987 478,987 717,511 718,158 717,511 478,987 478,987 478,987 478,987 478,987 478,987 478,987 6,464,067
Big Tank 229,147 229,147 343,257 343,566 343,257 229,147 229,147 229,147 229,147 229,147 229,147 229,147 3,092,401
Total 708,134 708,134 1,060,768 1,061,724 1,060,768 708,134 708,134 708,134 708,134 708,134 708,134 708,134 9,556,468
Table 3.7
3.8 Marketing Expense

46
Year1 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total
Radio 3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500 42,000
Open ceremony 20,000 - - - - - - - - - - - 20,000
Sticker 1,280 - - - - - - - - - - - 1,280
Leaflet 4,759 4,759 4,759 4,759 4,759 4,759 4,759 4,759 4,759 4,759 4,759 4,759 57,108
Total 29,539 8,259 8,259 8,259 8,259 8,259 8,259 8,259 8,259 8,259 8,259 8,259 120,388
Radio 1,700 1,700 1,700 1,700 1,700 1,700 1,700 1,700 1,700 1,700 1,700 1,700 20,400
New year Gift 20,000 - - - - - - - - - - - 20,000
Total 21,700 1,700 1,700 1,700 1,700 1,700 1,700 1,700 1,700 1,700 1,700 1,700 40,400
Radio 1,700 1,700 1,700 1,700 1,700 1,700 1,700 1,700 1,700 1,700 1,700 1,700 20,400
New year Gift 20,000 - - - - - - - - - - - 20,000
Total 21,700 1,700 1,700 1,700 1,700 1,700 1,700 1,700 1,700 1,700 1,700 1,700 40,400
New year Gift 20,000 - - - - - - - - - - - 20,000
Total 20,000 - - - - - - - - - - - 20,000
New year Gift 20,000 - - - - - - - - - - - 20,000
Total 20,000 - - - - - - - - - - - 20,000
Table 3.9

47
3.6.5 Conclusion
The environment of this business is good for investment but it is will effect only
gasoline pricing increasingly because, it will effect to the distribution product directly.
Although the it’s high competitive but it’ s low to investment and low cost and they must be
try to penetation our market by make many promotion for create brand. In sales forecast the
first year we expect to sell about 820,000 baht and for 5 years we can get sale about 6 million
baht. We expect the big tank will sell more than the small bottle because we think people in
Chiang Rai want to buy drinking water by they look on the prices and volume of product to
choose product. The peak period to sell that live on April to June because this period is very
hot and it is holidays of Thailand such as Songkran Day New Year day of northern it call Pee
Mai Muang .The forecast show that within 3 year we can get profit about 1 million baht. The
last our company sell product by cash so we haven’t account receivable in account then we
haven’t Bad Debt in business.

48
Chapter 4
Production Analysis

49
Production and Operations Analysis
4.1 Product characteristic (in detail)
Our company provides drinking water with 2 size of bottle consist of big size bottle of
drinking water (gallon) and small bottle of drinking water. The big size of bottle will contain
with 20 liters of water and small size of bottle will contain with 950 cm3.The big size of
bottle (gallon), we will provide 2 design consist of circle feature and square feature with tap.
Our product use underground water that distills from reverse osmosis system. Our product get
certificate Food and drug Administration mark and after 6 month we get Good Manufacturing
Practice (GMP) from Food and drug Administration.
And we use Reverse Ostmosis in term of percolate water and use Ozone system in
term of destroy microbe has and our bottle is made from turbid plastic. We will order them
from C.R. plastic company limited both bottle, stopper and capseal. Our price of small bottle
of drinking water is25 Baths per casket and gallon of drinking water is 11 Baths per bottle.
Our Product Line
950 cm3 20 Liters 20 Liters
In the part of packaging we use “ Low density polyethylene (LDPE)” as kind of

plastic.They are tough, have impact resistance less than HDPE, flexible chemical
inert, hazy, high moisture barrier, low gas barrier, translucent more than HDPE, low
heated resistance and should pack only cool fills.(less than 80 °c). We order from
bottles of drinking water,gallons ,cover , plastic capseal and case from C.R. plastic
company limited. His location is 88 moo.1,Thasai district ,Muang ChaingRai 57000
Tel. 774-380. At the first time ,we will order amount 100 bottle and gallons of

50
drinking water. After we get profit, we will order 100 bottles. The cost of 20 bottles
with case about 250 bath per cast and the cost of gallons is 70 bath per gallons. And
the lid of bottle is 180 bath per Kilogram. And lid of gallon is 5 baths per piece. Tap
is amount 50 per piece. And capseal is amount 170 baths per kilogram. Their life time
is amount 3 years.On the package we will screen label with blue color consist of
company name, company logo, address of company, GMP certificate from Food and
drug Administration, Net gross etc.
4.1.2 Specification
Our product use R.O. system to filter water. So, customers can confidentially about
the quality of our products. And our logo on the label, we use blue color that it is very
attractive to the customers. And we order quality plastic that not effect to customers’ health.
4.1.3 Feathers
We provide 3 feature to customers consist of small bottle, circle gallon, square gallon
Small bottle Circle gallon Square gallon
Moreover, we will have tap with circle gallon and square gallon for provide
customers’conveneint. And it can creates differentiate from competitors.

51
4.2 Production Process
4.2.1 Procedure to produce drinking water of industry Manganese and carbon filter
Underground water
Tank water Wait for

precipitation
Manganese and carbon filter

Inject chlorine
for disinfect
Tank water storage
Coarse sediment filter
Rust filter
Odor and color filter
Water softener filter
Ceramic filter
Reverse Osmosis
Air disinfection ozone
Water tank for storage

R.O. water
Inject acid -
Air disinfection with alkaline solution
ultraviolet
Contain drinking water
Available for sale
Figure 4.1

52
4.3 The Location
The Location of factory lives in Sangkongluang rd. Soi 6/1 Tumpon Robwaung,
Ampor Muang, Chaing Rai. The units of area are 0.5 acre. In this location is the big village
that has high value of household.
Figure Show the location of factory

Figure 4.2

53
Figure Show the location of factory

Figure 4.3
Cost of land 300,000 bath per 400 square meters

Area 800 square meters 600,000 bath
Total cost 600,000 bath

54
4.4 Facility Layout
The area of company is wide 20 meter and long 40 meter. The unit of area is 0.5
acre.
4.4.1 Plate of company
Figure 4.4
For the plate ,we will order plate from shop in Muang ,ChingRai while we it’s easy
for service to our company. So, we will order from Kinsri Advertising shop of Somnuek
Srisunsai Moo. 4 Phahonyothin road, Weing Muang ChaingRai. We will use green stainless
plate for because, it durable and beautiful. The total cost of stainless plate is about 7,410
baths . Our background is made of black stone from Choomthrang marble and granite
partnership 470 moo.1 Sunsai ,Muang ChaingRai because, it’s durable and lower cost than
marble and granite so, our cost of this background stone is about 16,960 baths.

55
Figure Show pattern of factory

Figure 4.5

56
4.4.2 Fence construction of factory

4.4.2.1 Fence of Paotoong drinking water factory have long about 114 meter. It
makes of brick. The highest of fence about 2 meters. The color of fence is grey. Cost of
Fence is 2,000 baths per meter.
Figure Fence in around the factory

Figure 4.6
4.4.2.2. Fence in front of the factory has wide 3 meter and high 2 meter.
Cost of Fence is 1000 bath per meter.
Figure stainless fence of the company

Figure 4.7

57
Cost of fence of factory
Raw material of fence expenses include wage expenses 228,000 bath

Gate expenses include service expenses 6,000 bath
4.4.3. Parking place
Figure parking place

Figure 4.8
Parking place for the company use white color from Joton color to divide place.
Cost of parking place

Joton colours 1 can 40 baths
Total cost 40 baths

58
4.4.4. Office building
4.4.4.1 Pattern inside of factory
Figure plan base of office building

Figure 4.9
Figure plan of base of office building

Figure 4.10

59
Inside of the office building have 2 sides by have glass door bar out between 2 room.
 First is office of Paotoong drinking water factory having wide 4 meter, long 6 and
high about 2.5 meter. The area of this room is about 60 square meters. There are for
customer that wants to contact with our company and this side have to collect the
document of the company.
 Second is side of toilet and kitchen for employee and customer. In the toilet have wide
and long about 2x2 meter. The area of this room is about 10 square meters. The
kitchen has wide 2 meter and long about 4 meter. The area of this room is about 20
square meters
4.4.4.2 Pattern of office building structure
In office building have wide 6 meter, long 6 meter and high 2.5 meter. The areas of
this building are about 90 square metres. In the building have build from brick and have the
window that make by glass. Use light yellow both inside and outside of the building. Roof
structure of office building use Chang roof. Use Gypsum board for ceiling thick about 5 mm.
Use tile size 12x12 Kumpana brand and grad A.
Figure Show Structure of factory building

Figure 4.11

60
4.4.4.3 Pattern inside of office building
Figure Show Structure of factory building

Figure 4.12
Inside of the office building has 3 rooms such office room, kitchen, and toilet.
color Position
……… Air conditioning
……… TV rack
……… Table set for guests
……… File cabinets
……… Office chair
……… Glass door
……… Table
……… Television
Figure 4.13

61
color Position
……… Set table
……… Chair
……… Aluminum kitchen
cabinet
……… Refrigerator
Figure 4.14
……… Thermal flask
……… Microwave
color Position
……… Tank
……… Water closet
……… Suite shower
……… Fan
……… Circular basin
……… Bathroom doors
Figure 4.15
The total cost of office building

Cost of building 3,000 bath per meter
Area 36 square meters

62
4. 4.5 The building in factory
Building of factory has wide about 10 meter, long 18 meter and high 3.5 meter. The
area of this room is about 630 square meters In the building have build from brick. The
structure of roof-tile use Chang brand. The floor is cover by cement.
Figure pattern of factory

Figure 4.16
Figure plan base of factory

Figure 4.17

63
4.4.5.1 Pattern inside of factor
Figure plan inside of factory

Figure 4.18
Paotoong drinking water factory has 4 side are about washing bottle room, contain
room, machine room and stock room.
4.4.5.2 Washing bottle room
Figure washing bottle room

Figure 4.19

64
Washing bottle room has wide 6 meter, long 10 meter and high 3.5 meter. The area of
this building is about 210 square meters. In this room use glazed tile for convenience
cleaning.
4.4.5.3 Bottle room
Figure contain room

Figure 4.20
Bottle room has wide 5 meter, long 6 meter and high 3.5 meter. The area of this
building is about 105 square meters. In this room use glazed tile for convenience cleaning.
The machine of this room has the machine contain water 20 liter and 950 cm3.
4.4.5.4 Machine room
Figure machine room

Figure 4.21

65
Machine room has wide 5 meter, long 6 meter and high 3.5 meter. The area of this
building is about 105 square meters. In this room use glazed tile.
4.4.5.5 Stock room
Figure stock room

Figure 4.22
Stock room has wide 5 meter, long 12 meter and high 3.5 meter. The area of this
building is about 210 square meters. In this room use glazed tile for convenience cleaning and
movement. Use rough tile for protect slip.
Cost of Paotoong drinking water factory
Factory building 3,900 bath/square meters

Area 180 square meters
Total cost 702,000 baths

66
4.5 Machine
Figure 4.23
Before the filtration system with Reverse Osmosis (R.O.) Ozone and Ultraviolet (U.V.), have
to dig underground water by workforces. It deep 28 meters.
Note: if we dig underground water less than 30 meters, we do not ask for permission
from Department of Mineral Resources.
Figure Dig underground water

Figure 4.24
From picture of drinking water filtration system, our company has equipments as
follow:

67
4.5.1Water pump to suck from underground water 0.5 horse power.
Figure Water pump

Figure 4.25
Figure Water pump

Figure 4.26

68
4.5.2 Three storeys for mixing with underground water and air. It made from
stainless.
4.5.3 Stainless water tank Wait for precipitation. It contains 3,000 liters.
Three storeys
Tank water
Figure Three storeys and Tank water

Figure 4.27
4.5.4 Water pump lead to the filter 1 horse power with automatic pump control.
4.5.5 Water filter made from stainless. The size is 40 centimeters and in-out water
1 inch.
The filter materials: contain manganese, carbon, anthracite, gravel and sand filter.
Properties: filtrate of iron, zinc, mercury, arsenic, organic substances, suspended
substances in water.
Maintenance: clean filter materials every 7 day.
4.5.6 ProMinent brand’s automatic sprinkler mixed with chlorine come with
tank 100 liters. It helps to disinfect the water.

69
Water filter
Chlorine tank
Water pump
Figure Water pump

Figure 4.28

70
4.5.7 2 stainless water tanks storage contain 3,000 liters.

Maintenance: clean tanks every 6 month.
Figure stainless water

Figure 4.29
4.5.8 Water pump lead to filter system 1 horse power with automatic pump
control.
4.5.9 Coarse sediment filter 5 Micron.
Maintenance: clean filter every 3 day.
Process:
4.5.9.1)Turn off water valves in and out of the sediment filter
4.5.9.2) Press button air about three seconds (red button)
4.5.9 .3)Uncovering filter out
4.5.9.4 )Clean coarse sediment filter by using Poly Vinyl Chloride (PVC pipe) to
batter around filter then take water into the middle of filter. Close holes both side, so the dirty
spot will fall at beside.
4.5.9.5) Make follow the article 4 until clean then assembles and turn on water valves.

71
Water pump
Figure Coarse sediment filter and Water pump

Figure 4.30
4.5.10 Rust filter made from stainless and thick 2 millimeters and 40 diameters. Height
120 centimeters plus tripod. Rate of water flow is 5,000 liters per hour.
Contain: manganese 125 liters.
Properties: filter of rust, zinc, mercury, suspended substances in water.
4.5.11 Odor and color filter. It made from stainless and thick 2 millimeters and 40
diameters. Height 120 centimeters plus tripod. Rate of water flow is 5,000 liters
per hour.
Contain: activate carbon125 liters.
Properties: odor, color and contaminants in water filter.

72
4.5.12 Water softener filter. It made from stainless and thick 2 millimeters and 40
diameters. Height 120 centimeters plus tripod. Rate of water flow is 5,000 liters
per hour.
Contain: iron racin125 liters.
Properties: calcium – magnesium filter.
Maintenance: test waste water and test with liquid limestone.
Figure Rust filter, Odor and color filter, Water softener filter
Figure 4.31

73
4.5.13 Coarse sediment filter 5 Micron

Maintenance: remove the filter to clean every 7 day
Figure Coarse sediment filter

Figure 4.32
4.5.14 Reverse Osmosis (R.O.)

Properties: filtering all contaminants to only clean water molecules
(filtration
rate is 0.0001 micron, production rate is 12,000/day). Rate of production is
24,000 liters per day.
Maintenance: remove the sediment filter from beside filter and clean every 7
day. Before remove the filter have to turn off water valves (R.O.) and switch off
engine. For R.O. filter the engine will wash automatic.

74
Figure Reverse Osmosis (R.O.)

Figure 4.33
Measurable volt Measurement of

motor amp
Indicator light into system
Switch
Indicator motor running Indicator of full water storage
Switch for adjust work Indicator water not enough in
system
Wash test button Indicator cleaning
Indicator valve to run water Indicator voltage Sags-voltage swell
Figure Notification circuit and switch of R.O. strainer

Figure 4.34

75
Measure water pressure Measure water pressure

in filter in water filter
Meter measure water Meter measure wastewater
Waste water volume control

valve
Figure Meter measure work of R.O. filter
Figure 4.35
4.5.15 Automatic sprinkler adjusting acid - alkaline solution. It works with R.O.
(automatic).
Properties: adjust acid –alkaline.
Figure Automatic sprinkler adjusting acid - alkaline solution

Figure 4.36

76
4.5.16 Air disinfection with ozone and production rate is 2.5 grams. It works with
R.O. (automatic).
Properties: kill pathogens and bacteria in the water.
Maintenance: change ozone tube every 1 year.
Figure ozone generator

Figure 4.37

77
4.5.17 Stainless water tank for storage R.O. water. It contain of 3,000 liters.
Maintenance: clean every 6 month.
Figure Water tank for storage R.O. water

Figure 4.38

78
4.5.18 Automatic stainless water pump 0.5 horse power with pressure switch. It
works auto on-off and automatic cut dry water system.
Maintenance: shut down pump every time after packaging water.
Figure Automatic stainless water pump

Figure 4.39
4.5.19 Stainless air disinfection with ultraviolet (U.V.) 30 watt with tube.
Properties: kill pathogens and bacteria in the water.
Maintenance: turn on before packaging water at least 10 minutes and turn off
after packaging water. Change tube every 1 year.
Figure Stainless air disinfection with ultraviolet

Figure 4.40

79
4.5.21 Machine contains crate water (20 bottles a time).

Maintenance: turn on-off slowly.
4.5.22 Poly Vinyl Chloride (PVC pipe) use for contain tank water (20 liters a tank).
Maintenance: turn on-off slowly.
PVC pipe
Machine contains crate water
Figure Machine contains crate water and tank water.

Figure 4.41

80
4.5.23 Ceramic filter
Figure Ceramic filter

Figure 4.42

81
4.5.24 Maintenance the package
4.5.24.1 Washing machine outside tank (20 liters per tank)
Figure washing machine outside tank

Figure 4.43
4.5.24.2 Washing inside bottle and tank

Wash within the bottle and tank for cleaning the interior. The water used in
cleaning comes from water for packaging and sale. It can complete in short steps
and save time in production line and not cause damage containers. An important thing is
leading to the container containing the clean water and free from contaminants.
Figure washing inside bottle and tank

Figure 4.44

82
Equipment on office
Table lists the devices in the office
Price /
No. Items Quantity Total
Unit
1 Desk 2 6,900 13,800
2 Office chair 2 1,990 3,980
3 Table set for guests 1 7,950 7950
4 TV rack 1 3,500 3,500
5 TV(lcd) 1 4,490 4,490
6 Air conditioning 1 39,900 39,900
7 Phone 1 1,490 1,490

Computer: For employees
1 6,000 6,000
8
Pinter HP Business InkJet
1 2,700 2,700
9 1000
Other accessories of computers
10 2,240
11 Calculator 2 270 540
12 Plugs 3 235 705
13 File cabinets: Class 3 DAIWA 1 2,600 2,600
14 Steel filing cabinet 1 2,650 2,650
15 Posted Boards 1 410 410

16 Spit the paper 5 12 60
17 Stationery tray Add 3 75 225
18 Stationery Box 3 59 177

Box brochures 1 115 115
19
20 Label plastic desktop 2 49 98
Cut the tape off the box:
1 205 205
21 "Excell"
Platform cut tape: "Nanmee"
2 52 104
22
23 Transparent tape 4 28 112
24 Ruler PVC 5 4 20
25 Adhesives bar 6 26 156
26 Excavator paper: "Eagle" 1 320 320

83
27 The sewing: "Max" 2 57 114

Price /
Unit
28 A fire: HORSE # H-10H 1 440 440
1 435 435
29 Sewing: MAX # HD-50F
Pencil sharpener: "Aroma"
1 135 135
30
31 Podium seal 3 89 267
32 Pen remove errors: "Pentel" 5 48 240

Pen: Lanser 12 4.5 54
33
34 Scissors 2 75 150
35 Knife Cutter: “Horse” 2 14 28
36 Computer files: "Elephant" 6 100 600

Clip files concerned:
12 45 540
"Elephant"
37
38 File offer cents: "PK" 5 175 875
39 Paper Fax 6 43 258
40 Photocopying paper: Double A 5 96 480
total 99,163
Table 4.1
Table lists equipments within the kitchen
Price /
Unit
1 Set table: Furradec 1 3,490 3,490
2 Refrigerator 1 5,990 5,990
3 Thermal flask 1 599 599
4 Aluminum kitchen cabinet 1 8,000 8,000
Broom
5 1 15 15
6 Mop 2 120 240
Total 18,334
Table 4.2

84
Table lists equipments within restroom

Price /
No. Items Quantity Unit Total
Bathroom Water
1 1,990 1,990
1 Closet
2 Circular basin 1 400 400
Suite shower
1 80 80
3 bathroom
4 Set line payment 1 120 120
Fine glass-sided
1 220 220
5 view
6 Bucket 40 gallons 1 140 140
7 Plastic water bowl 1 10 10
Total 2,960
Table 4.3
Table lists the devices for industry
Price /
No. Items Quantity Unit Total
1 Rubber glove 12 pairs 300 300
2 Booth 3 150 450
Groves and Boots
1 700 700
3 line
4 Mop 1 120 120
Broom 2 15 30
5
6 Scotch Brite 1 15 15
Dishwashing
1 160 160
7 liquid
8 Napkin 3 200 600
9 Hat covered 3 45 135
TOYOTA
HILUX VIGO
1 279,000 279,000
D4D Single [J]
10 2.5 MT
(Second hand)
Motorcycle Wave
1 20,000 20,000
11 (Second hand)
Total 301,510
Table 4.4
Total of machinery and equipment

= 99,163 + 18,334 + 2,960 + 301,510

85
= 421,967 baht
4.6 Logistics management
Paotoong Company order bottles of drinking water, gallons, lids, cap seals and crates
from C.R. plastic company limited. His position is 88 moo.1, Thasai district, Muang
ChaingRai 57000, tel. 053-774-380.
At the first time, we order 100 bottles and gallons of drinking water. After we get
profit, we increase about 100 bottles. The cost of 20 bottles with crate about 250 baht per
case and cost of gallons is 70 baht per gallon. And lids of bottles are 180 baht per kilogram.
And a lid of gallon is 5 baht per piece. Tap is amount 50 baht per piece. And cap seals are
170 baht per kilogram.
Production process, the company all produces in clean process and safety for
customers. In transportation, the company provides just in time (JIT) to meet customers need
and transport in Weang and RobWeang, Chiang rai. There are two types in company; the first
one is transportation to households and each household the company delivery 4 times per
month. And other one is agencies; they come to receive drinking water and then they sold by
themselves. The agencies come to company everyday and each person will receive number of
bottles and gallons. For example; agency A have number 1 stick on each crate and gallon,
agency B have number 2 stick on each crate and gallon.

86
Agency A Agency B Agency C
Figure 4.45
4.8 Facility Management
4.8.1 Electricity
The electricity system of our factory use transformers installation in 500 KVA for
distributed ampacity inside our industries. Our company allow for use electricity from
Provincial Electricity Authority in Muang,ChaingRai. who set up the transformers
installation.

87
Figure 4.46
Total cost of set up transformers installation :

1 .Operation cost for set up the transformers installation (288,000 +10,000) 298,000 Bath
2. Electricity Guarantee. 64,000 Bath
3. Connect Electricity free. 8,025 Bath
4.Inspection Electricity Equipment 3,210 Bath
Total 373,235 Bath
Electrical systems within the facility consists of

1. Machinery = 27 Machines
2. 38 watt bulb = 14 points
3. 18-watt bulb = 2 points
4. Switch = 5 points
5. Sport light = 1 point
6. Safety = 1 point
7. 38 watt bulb (circle) = 2 points
8. Pump = 1 point
9. Plug = 25 points
10. Wires 2*2.5 = 1 set (350 m)
11. Wires 2*2.4 = 1 set (250m)
Map of available power facility

Cost of electrical installation within the factory
Value materials in electrical installation 35,800 baht

88
Wages in the electrical installation 21,000 baht

Total costs 56,800 baht
Note: *Costs such as materials and labor costs to install*

Our cost of electricity in each months will base on production capacity it’s amount 3,000 –
4,000 bath. per month.
4.8.2 Telephone
We contact with TT & T Center in Muang, Chiang Rai for installation distance phone must
be distributed no more than 300 meters up to the range of 50 meters in each rate period at 350
baht (range. Finally, no less than 25 meters if not charged)
Costs to install telephone. Our company order TT& T wiring within the building.
1. Setting the destination to live cabinet box blue 3,350 Baht
2. VAT 7% 234.50 Baht.
3. blue boxes 100 Baht
4. Up 1 point wiring within the building 320 Baht.
5. Total cost 4,004.50 Baht.
4.9 Human resource

We will employ labor in ChaingRai for produce at least 100 bottle and gallon per day.
We must use 2 employees to produce goods and use 1 employees for shipment. From the
studying in human resource management, Drinking water business must be employing labor
follow this:
1. Administrative 1 position – She will control everything base on documentary consist of;
Financing, Marketing and sale, Human resource management.
2. Shipment 1 position – They will delivery product to our customers.
3. Production 2 position- Contain water to package and cleaning package
4.9.1 Job and Qualification

89
4.9.1.1 Administration
Responsibilities
- Receive order from customer and collect money
- Manages accountings in organization
- Purchasing equipment
Job descriptions
- Female
- Age:20-30
- Education: Bachelor Degree about management major.
- Industrious and Honest in working
4.9.1.2 Shipment
Job descriptions
- Male
- Age:20-30
- Education: secondary education or upper.
- Conscripted
- Have skill car drive and receive car Driving License
- Know about area in Chiang Rai
Responsibility
- Transport drinking waters to customer’s home
- Transfers drinking water from car
4.9.1.3. Production

90
- Male
- Age:20-30
- Conscripted
Responsibility
- Monitoring machine that work normally
- Cleaning in organization
- Clean bottle, pour water to bottle and use hair dryer to seal off a lid
4.9.1.4. Security
- Male
- Age:20-40
- Conscripted
Responsibility
- Monitoring around the area of factory at night
Employee Rate Salary (per month)

Job Total Salary
Administration 7,500
Production 2x(3,000) 6,000

Shipment 4,500
Security 4,000
Total 22,000

91
Table 4.5
Salary of employee is defined from qualification in Recruitment Specialist and we have

policy that is every 2 years we will increase 10% to their salary.
4.9.2 Source of employee
The employee in our organization we can find them from Recruitment Specialist. It is
fine employee from job description for match with organization need and appropriate with
our job. Before do work we have orientation about roles and regulation in organization
4.9.3 Organization Form
Paothoong company will register under the limited company and pay tax in term of
juristic person to the Revenue Department. And follow the Business Development
Department role for establish our company. Moreover our company register under Food and
Drug Administration role to allow the produce food and certificate at ChaingRai province
public Heath office. In addition company would get the capital by loaning from investor by
All of partnership agree that Mr. Patchayar Tacho is the representative who register Pao
thong company become juristic company at Commercial Department ChaingRai Provice.
But every person can inspective document and operation of company.
4.9.4 Organization Chart

92
4.10 Law Register
4.10.1 Commercial Registration According to Commercial Registration Act B.E.2499

Location of Registration
Department of Business Development
- Central Business Registration Division / Office of Business Registration Service 1 -7
provides the service for commercial registration of persons who conduct the commercial
businesses as specified by the Minister for the duties of the Department of Business
Development located in Bangkok
- Provincial Business Development Office provides the service for commercial
registration of persons who conduct the commercial businesses as specified by the Minister
for the duties of the Department of Business Development located in any provinces
Period of Time for Commercial Registration
The registration of new commercial businesses must be within 30 days from the starting
date of business
Registration for new commercial business as follows:
1. Registration requisition (Print – out 2 pages)
2. Collateral evidence:
2.1 Copy ID card of person who conducts commercial businesses or partner’s
manager responsible progress doing business in Thailand
2.2 Power of Attorney with duty stamps (In case of Power of Attorney)
Commercial Registration Fee
The request for performing according to the Commercial Registration Act shall pay the
fee according to the type as follows:
(1) New commercial registration of 50 Baht
(2) Request for issuance of replacing license of 30 Baht per copy
(3) Request for verifying the documents of person who conducts commercial businesses
for 20 Baht per time
(4) Request for the officer to copy and certify the copy of document for 30 Baht per copy
Total of Commercial Registration Fee 150 Baht

93
4.10.2 Company Limited Registration According to the Civil and Commercial Code
Establishment of Company Limited
To establish the company limited, shall process according to the following:

first must have at least 3 persons signing together in order to prepare Memorandum and then
register. Upon receiving the amount of shares, the director must register as the company
within 3 months from the date of company’s meeting to establish the company.
Information used to register the Memorandum
(1) Company’s name

(2) Location of head office
(3) Objective of the company
(4) Registered capital must be divided into each share with the same value
(5) Name, address, age, occupation and number of shares that persons who start up
the company reserve to buy the shares)
(6) Name, address, age
Registration Procedure
Submit in person can perform according to the following :
(1) In case of registering for the establishment or changing the company’s name, the
persons who start up the company or company’s director shall request for verifying and
reserving the company’s name to confide that such name is not duplicated or similar to other
names pervious registered. Upon reserving the name, shall request for the registration of
memorandum of association within 30 days by reserving the name in person or via internet at
www.dbd.go.th .
(2) Purchase the request and form from the Department of Business Development or
any of 7 business development office or provincial business development office or download
from internet from www.dbd.go.th .
(3) Prepare the request for registration and other attachments to the registrar for
consideration.

94
(4) Pay the fee according to the officer’s order
(5) If aiming to issue the certificate of registered transactions, shall submit the request
and pay the fee to the officers.
(6) Receive the certificate of registration.
Duties of Company
(1) The company limited must prepare the financial statement once a month in every 12
months and at least one auditor shall audit to propose to the ordinary shareholder’s meeting to
approve the financial statement within 4 months from the closing date, and submit the
financial statement to the business information service office, department of business
development, or any provincial business development office within 1 month from the date of
financial statement’s approval although such businesses have not yet been started or have not
ceased temporarily; otherwise, they shall have the fine penalty of no more than 50,000 Baht.
(2) The director shall prepare the copy of list of all shareholders’ names that are holding
the share at the time of the annual shareholders’ meeting and the list of persons who are not
the shareholders from the date of the last shareholders’ meeting and submit to the department
of business development or any provincial business development office within 14 days from
the date of the meeting; otherwise, they shall have the fine penalty of no more than 10,000
Baht.
(3) Must arrange the annual shareholders’ meeting within 6 months from the juristic
person’s registration date, and arrange the next meeting of at least one time for every 12
months; otherwise, they shall have the fine penalty of no more than 20,000 Baht.
The invitation for the shareholders’ meeting shall be advertised on the local newspaper for at
least one time of at least 7 days before the meeting date, and shall send via reply mail to
every shareholder named in the company’s registration for at least 7 days before the meeting
date, except the invitation for the shareholders’ meeting to vote for the extraordinary
resolution shall be sent for at least 14 days before the meeting date.
(4) Must prepare share certificate to the company’s shareholders; otherwise, they shall
have the fine penalty of no more than 10,000 Baht.
(5) Must prepare the book of shareholders’ registration of the company; otherwise, they
shall have the fine penalty of no more than 20,000 Baht.

95
(6) Any companies that relocate the location of head office must request for the
registration to the registrar; otherwise, they shall have the fine penalty of no more than
20,000 Baht.
4.11 Pre-
Pre-operation cost Total price operation cost
Permission to dig ground to use underground water 10
Analyze sample of underground water 1,200
Register commercial 5
Inspection water 3,100
Permission to produce food place 800
LandScrap 5,000
Tax Plate 420
Tranformer intrallation 29,800
Total Operating 40335
Table 4.6
4.12 Investment cost
Investment cost Value (Bath)

Land 600,000
Buildings 1,044,040
Equipment 1,079,318
Total 2,723,358
Table 4.7
4.13 Depreciation cost
Depreciation
Invesment Amout Year 1 Year 2 Year 3 Year 4 Year 5
No. (Year)
1 Land 600,000 0 0 0 0 0 0
2 Building 942,040 20 47,102 47,100 47,100 47,100 47,100
3 Machine 651,000 5 132,600 132,600 132,600 126,600 126,600
4 Vehicle 231,000 5 46,200 46,200 46,200 46,200 46,200
Total of
225,902 225,900 225,900 219,900 219,900
depreciation
Table 4.8

96
4.14 Production cost
Production cost Year 1 Year 2 Year 3 Year 4 Year 5

Direct Material 514,200.00 1,294,200.00 2,727,000.00 3,033,204.00 3,037,932.00
Direct Labour 7,200.00 160,640.00 167,840.00 230,400.00 230,400.00
MFG Overhead 181,602.00 216,702.92 323,134.92 332,579.68 346,670.00
Total 703,002.00 1,671,542.92 3,217,974.92 3,596,183.68 3,615,002.00
Table 4.9
4.15 Operating cost
Description Year 1 Year 2 Year 3 Year 4 Year 5

Administration 90,000 90,000 99,000 99,000 108,900
Electrcity Cost 3,000 3,000 3,000 3,000 3,000
Telephone Cost 3,600 3,600 3,600 3,600 3,600
Fuel expense 6,000 6,000 6,000 6,000 6,000
Total Expenses 102,600 102,600 111,600 111,600 121,500
Table 4.10

97
Chapter 5
Financial Analysis

98
Project Analysis
1. Payback Period
Payback Period = Cost of Project

Average Annual Income
Payback Period = 4,000,000.00 = 1.26 Years

3,186,833.29
2. Net Present Value
Investment = (4,000,000.00) Discount Rate 9%

Total Cash Flow
Year1 186,955.18
Year2 555,952.22
Year3 2,678,383.62
Year4 5,179,783.51
Year5 5,482,651.94
NPV $5,940,492.75
3.Internal Rate of Return
IRR = 38%

99
Paotoong Drinking Water

Income Statement
Monthly Base
First Year
January February March April May June July August September October November December Total
Revenue
Sale 77,758.47 83,891.73 125,809.25 129,428.58 133,047.92 103,049.44 113,392.34 124,700.15 137,230.43 150,935.11 166,063.13 182,775.91 1,528,082.46
Total Revenue 77,758.47 83,891.73 125,809.25 129,428.58 133,047.92 103,049.44 113,392.34 124,700.15 137,230.43 150,935.11 166,063.13 182,775.91 1,528,082.46
-
Cost of goods Sold -
Cost of goods Sold 27,908.37 28,682.35 33,709.17 34,540.40 35,149.47 30,979.48 32,306.47 34,026.79 35,590.36 37,617.84 39,695.51 41,932.18 412,138.41
depreciation on the factory equipment 10,550.00 10,550.00 10,550.00 10,550.00 10,550.00 10,550.00 10,550.00 10,550.00 10,550.00 10,550.00 10,550.00 10,550.00 126,600.00
Total cost of Goods sold 38,458.37 39,232.35 44,259.17 45,090.40 45,699.47 41,529.48 42,856.47 44,576.79 46,140.36 48,167.84 50,245.51 52,482.18 538,738.41
-
Gross Profit 39,300.10 44,659.38 81,550.08 84,338.19 87,348.45 61,519.96 70,535.87 80,123.36 91,090.07 102,767.27 115,817.61 130,293.73 989,344.05
-
Operating Expense -
Selling and marketing expense 29,539.04 8,259.04 8,259.04 8,259.04 8,259.04 8,259.04 8,259.04 8,259.04 8,259.04 8,259.04 8,259.04 8,259.04 120,388.48
Administration 7,500.00 7,500.00 7,500.00 7,500.00 7,500.00 7,500.00 7,500.00 7,500.00 7,500.00 7,500.00 7,500.00 7,500.00 90,000.00
Electrcity Cost 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 3,000.00
Telephone Cost 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 3,600.00
Brock for screen parkage 3,000.00 - - - - - - - - - - - 3,000.00
Register commercial form 5.00 5.00
Register comercial 5,000.00 5,000.00
Inspection water 3,100.00 - - - - - - - - - - - 3,100.00
Tranformer intrallation 29,800.00 - - - - - - - - - - - 29,800.00
Permission to produce food place 800.00 - - - - - - - - - - - 800.00
Tax Plate 420.00 - - - - - - - - - - - 420.00
Fuel expense 500.00 500.00 500.00 500.00 500.00 500.00 500.00 500.00 500.00 500.00 500.00 500.00 6,000.00
Office Supply 20,468.00 20,468.00
Depriciation 15,857.11 15,857.11 15,857.11 15,857.11 15,857.11 15,857.11 15,857.11 15,857.11 15,857.11 15,857.11 15,857.11 15,857.11 190,285.33
Total Operating Expense 116,539.15 32,666.15 32,666.15 32,666.15 32,666.15 32,666.15 32,666.15 32,666.15 32,666.15 32,666.15 32,666.15 32,666.15 475,866.81
-
Net income before operation (77,239.05) 11,993.22 48,883.93 51,672.04 54,682.30 28,853.81 37,869.72 47,457.21 58,423.92 70,101.12 83,151.46 97,627.57 513,477.24
-
Operating income(loss) -
Interest expense (30,000.00) (29,271.01) (28,536.55) (27,796.58) (27,051.06) (26,299.95) (25,543.21) (24,780.79) (24,012.66) (23,238.76) (22,459.06) (21,673.51) (310,663.15)
-
Income (Loss) Before Taxes (107,239.05) (17,277.78) 20,347.38 23,875.46 27,631.23 2,553.86 12,326.51 22,676.42 34,411.26 46,862.35 60,692.40 75,954.06 202,814.09
Income taxes 30% - - 6,104.21 7,162.64 8,289.37 766.16 3,697.95 6,802.93 10,323.38 14,058.71 18,207.72 22,786.22 98,199.28
Net income (Loss) for the year (107,239.05) (17,277.78) 14,243.16 16,712.82 19,341.86 1,787.70 8,628.56 15,873.49 24,087.88 32,803.65 42,484.68 53,167.84 104,614.81
Retained Earning beginning of the months - (107,239.05) (124,516.84) (110,273.67) (93,560.85) (74,218.99) (72,431.29) (63,802.74) (47,929.24) (23,841.36) 8,962.28 51,446.97
Retained Earnings (107,239.05) (124,516.84) (110,273.67) (93,560.85) (74,218.99) (72,431.29) (63,802.74) (47,929.24) (23,841.36) 8,962.28 51,446.97 104,614.81

100
Second Year
Revenue
Sale 200,991.11 220,936.79 331,525.43 334,977.56 338,693.03 253,923.88 279,239.56 307,119.99 337,925.89 371,680.13 408,886.49 449,808.34 3,835,708.21
Total Revenue 200,991.11 220,936.79 331,525.43 334,977.56 338,693.03 253,923.88 279,239.56 307,119.99 337,925.89 371,680.13 408,886.49 449,808.34 3,835,708.21
-
Cost of goods Sold 46,496.50 48,820.10 66,121.88 66,546.65 66,933.03 57,463.74 55,830.77 58,980.58 62,715.97 66,752.67 71,088.15 75,600.01 743,350.06
Total cost of Goods sold 57,046.50 59,370.10 76,671.88 77,096.65 77,483.03 68,013.74 66,380.77 69,530.58 73,265.97 77,302.67 81,638.15 86,150.01 869,950.06
-
Gross Profit 143,944.61 161,566.69 254,853.55 257,880.91 261,210.00 185,910.14 212,858.79 237,589.41 264,659.92 294,377.45 327,248.34 363,658.33 2,965,758.14
-
Operating Expense -
Administration 7,500.00 7,500.00 7,500.00 7,500.00 7,500.00 7,500.00 7,500.00 7,500.00 7,500.00 7,500.00 7,500.00 7,500.00 90,000.00
Electrcity Cost 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 3,000.00
Telephone Cost 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 3,600.00
Tax Plate 420.00 - - - - - - - - - - - 420.00
Fuel expense 500.00 500.00 500.00 500.00 500.00 500.00 500.00 500.00 500.00 500.00 500.00 500.00 6,000.00
Depriciation 18,148.78 18,148.78 18,148.78 18,148.78 18,148.78 18,148.78 18,148.78 18,148.78 18,148.78 18,148.78 18,148.78 18,148.78 217,785.33
-
Net income before operation 94,325.83 133,167.91 226,454.77 229,482.13 232,811.23 157,511.36 184,460.01 209,190.63 236,261.15 265,978.68 298,849.57 335,259.55 2,603,752.81
-
Interest expense (20,882.07) (20,084.69) (19,281.34) (18,471.95) (17,656.50) (16,834.93) (16,007.20) (15,173.27) (14,333.07) (13,486.58) (12,633.74) (11,774.50) (196,619.85)
-
Income (Loss) Before Taxes 73,443.76 113,083.22 207,173.43 211,010.18 215,154.72 140,676.43 168,452.81 194,017.37 221,928.07 252,492.10 286,215.83 323,485.05 2,407,132.96
Income taxes 30% 22,033.13 33,924.97 62,152.03 63,303.05 64,546.42 42,202.93 50,535.84 58,205.21 66,578.42 75,747.63 85,864.75 97,045.52 722,139.89
Net income (Loss) for the year 51,410.63 79,158.25 145,021.40 147,707.12 150,608.31 98,473.50 117,916.96 135,812.16 155,349.65 176,744.47 200,351.08 226,439.54 1,684,993.07
Retained Earning beginning of the months 104,614.81 156,025.44 235,183.70 380,205.10 527,912.22 678,520.53 776,994.03 894,910.99 1,030,723.15 1,186,072.80 1,362,817.27 1,563,168.35
Retained Earnings 156,025.44 235,183.70 380,205.10 527,912.22 678,520.53 776,994.03 894,910.99 1,030,723.15 1,186,072.80 1,362,817.27 1,563,168.35 1,789,607.88

101
Third Year
Revenue
Sale 494,586.49 544,182.28 816,297.89 819,804.78 823,615.30 609,529.58 669,949.66 669,949.66 670,508.00 670,508.00 670,762.71 670,762.71 8,130,457.07
Total Revenue 494,586.49 544,182.28 816,297.89 819,804.78 823,615.30 609,529.58 669,949.66 669,949.66 670,508.00 670,508.00 670,762.71 670,762.71 8,130,457.07
-
Cost of goods Sold 101,948.37 107,895.88 152,666.97 156,890.75 152,838.37 127,824.21 122,230.90 123,638.90 125,497.90 126,521.90 126,737.06 126,993.06 1,551,684.26
Total cost of Goods sold 112,498.37 118,445.88 163,216.97 167,440.75 163,388.37 138,374.21 132,780.90 134,188.90 136,047.90 137,071.90 137,287.06 137,543.06 1,678,284.26
-
Gross Profit 382,088.12 425,736.40 653,080.92 652,364.03 660,226.93 471,155.37 537,168.76 535,760.76 534,460.10 533,436.10 533,475.65 533,219.65 6,452,172.80
-
Operating Expense -
Administration 8,250.00 8,250.00 8,250.00 8,250.00 8,250.00 8,250.00 8,250.00 8,250.00 8,250.00 8,250.00 8,250.00 8,250.00 99,000.00
Electrcity Cost 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 3,000.00
Telephone Cost 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 3,600.00
Tax Plate 420.00 - - - - - - - - - - - 420.00
Fuel expense 500.00 500.00 500.00 500.00 500.00 500.00 500.00 500.00 500.00 500.00 500.00 500.00 6,000.00
Depriciation 27,723.78 27,723.78 27,723.78 27,723.78 27,723.78 27,723.78 27,723.78 27,723.78 27,723.78 27,723.78 27,723.78 27,723.78 332,685.33
-
-
Interest expense (10,908.81) (10,036.64) (9,157.92) (8,272.61) (7,380.67) (6,482.03) (5,576.65) (4,664.49) (3,745.48) (2,819.58) (1,886.73) (946.89) (71,878.50)
-
Income taxes 30% 93,370.66 113,092.79 181,559.77 181,610.29 184,236.75 127,784.87 147,860.50 147,711.75 147,597.25 147,567.82 147,859.54 148,064.70 1,768,316.69
Retained Earning beginning of the months 1,789,607.88 2,007,472.75 2,271,355.94 2,694,995.39 3,118,752.74 3,548,638.48 3,846,803.17 4,191,811.00 4,536,471.75 4,880,865.35 5,225,190.27 5,570,195.87
Retained Earnings 2,007,472.75 2,271,355.94 2,694,995.39 3,118,752.74 3,548,638.48 3,846,803.17 4,191,811.00 4,536,471.75 4,880,865.35 5,225,190.27 5,570,195.87 5,915,680.16

102
Fourth Year
Revenue
Sale 708,134.28 708,134.28 1,060,767.95 1,061,723.60 1,060,767.95 708,134.28 708,134.28 708,134.28 708,134.28 708,134.28 708,134.28 708,134.28 9,556,468.06
Total Revenue 708,134.28 708,134.28 1,060,767.95 1,061,723.60 1,060,767.95 708,134.28 708,134.28 708,134.28 708,134.28 708,134.28 708,134.28 708,134.28 9,556,468.06
-
-
Gross Profit 564,560.96 564,056.71 863,547.54 864,364.27 863,545.90 564,058.35 564,060.35 564,058.35 564,056.71 564,061.99 564,056.71 564,060.35 7,668,488.23
-
Operating Expense -
Selling and marketing expense 20,000.00 - - - - - - - - - - - 20,000.00
Administration 8,250.00 8,250.00 8,250.00 8,250.00 8,250.00 8,250.00 8,250.00 8,250.00 8,250.00 8,250.00 8,250.00 8,250.00 99,000.00
Electrcity Cost 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 3,000.00
Telephone Cost 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 3,600.00
Tax Plate 420.00 - - - - - - - - - - - 420.00
Fuel expense 500.00 500.00 500.00 500.00 500.00 500.00 500.00 500.00 500.00 500.00 500.00 500.00 6,000.00
Depriciation 30,241.83 30,241.83 30,241.83 30,241.83 30,241.83 30,241.83 30,241.83 30,241.83 30,241.83 30,241.83 30,241.83 30,241.83 362,902.00
-
-
Interest expense - - - - - - - - - - - - -
-
Income taxes 30% 151,139.74 157,354.46 247,201.71 247,446.73 247,201.22 157,354.96 157,355.56 157,354.96 157,354.46 157,356.05 157,354.46 157,355.56 2,151,829.87

103
Fifth Year
Revenue
Sale 708,134.28 708,134.28 1,060,767.95 1,061,723.60 1,060,767.95 708,134.28 708,134.28 708,134.28 708,134.28 708,134.28 708,134.28 708,134.28 9,556,468.06
Total Revenue 708,134.28 708,134.28 1,060,767.95 1,061,723.60 1,060,767.95 708,134.28 708,134.28 708,134.28 708,134.28 708,134.28 708,134.28 708,134.28 9,556,468.06
-
-
Gross Profit 562,231.71 562,235.35 861,717.26 862,544.55 861,717.26 562,235.35 562,231.71 562,231.71 562,235.35 562,231.71 562,235.35 562,231.71 7,646,079.06
-
Operating Expense -
Selling and marketing expense 20,000.00 - - - - - - - - - - - 20,000.00
Administration 9,075.00 9,075.00 9,075.00 9,075.00 9,075.00 9,075.00 9,075.00 9,075.00 9,075.00 9,075.00 9,075.00 9,075.00 108,900.00
Electrcity Cost 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 3,000.00
Telephone Cost 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 3,600.00
Tax Plate 420.00 - - - - - - - - - - - 420.00
Fuel expense 500.00 500.00 500.00 500.00 500.00 500.00 500.00 500.00 500.00 500.00 500.00 500.00 6,000.00
Depriciation 30,333.50 30,333.50 30,333.50 30,333.50 30,333.50 30,333.50 30,333.50 30,333.50 30,333.50 30,333.50 30,333.50 30,333.50 364,002.00
-
-
Income taxes 30% 150,165.96 156,533.06 246,377.63 246,625.82 246,377.63 156,533.06 156,531.96 156,531.96 156,533.06 156,531.96 156,533.06 156,531.96 2,141,807.12

104
Paotoong Drinking Water

Statement of Cash Flow
Monthly Base
First Year
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total
Cash flow from operating activity
Cash received from customer 77,758.47 83,891.73 125,809.25 129,428.58 133,047.92 103,049.44 113,392.34 124,700.15 137,230.43 150,935.11 166,063.13 182,775.91 1,528,082.46
Cash paid for pre-operation (42,125.00) - - - - - - - - - - - (42,125.00)
Cash paid for raw material (10,200.00) (10,200.00) (12,200.00) (14,100.00) (14,900.00) (11,400.00) (12,200.00) (14,100.00) (14,900.00) (16,900.00) (18,500.00) (19,900.00) (169,500.00)
Cash paid for direct labor (6,000.00) (6,000.00) (6,000.00) (6,000.00) (6,000.00) (6,000.00) (6,000.00) (6,000.00) (6,000.00) (6,000.00) (6,000.00) (6,000.00) (72,000.00)
Cash paid for overhead (13,312.78) (13,382.93) (13,764.14) (14,193.20) (14,400.12) (13,554.51) (13,734.02) (14,200.87) (14,375.46) (14,882.81) (15,283.53) (15,665.67) (170,750.04)
Cash paid for marketing expense (29,539.04) (8,259.04) (8,259.04) (8,259.04) (8,259.04) (8,259.04) (8,259.04) (8,259.04) (8,259.04) (8,259.04) (8,259.04) (8,259.04) (120,388.48)
Cash paid for administration (7,500.00) (7,500.00) (7,500.00) (7,500.00) (7,500.00) (7,500.00) (7,500.00) (7,500.00) (7,500.00) (7,500.00) (7,500.00) (7,500.00) (90,000.00)
Cash paid for electriccity (250.00) (250.00) (250.00) (250.00) (250.00) (250.00) (250.00) (250.00) (250.00) (250.00) (250.00) (250.00) (3,000.00)
Cash paid for Telephone cost (300.00) (300.00) (300.00) (300.00) (300.00) (300.00) (300.00) (300.00) (300.00) (300.00) (300.00) (300.00) (3,600.00)
Cash paid for Fuel expense (500.00) (500.00) (500.00) (500.00) (500.00) (500.00) (500.00) (500.00) (500.00) (500.00) (500.00) (500.00) (6,000.00)
Cash paid for Office Supply (20,468.00) - - - - - - - - - - - (20,468.00)
Cash paid for interest (30,000.00) (29,271.01) (28,536.55) (27,796.58) (27,051.06) (26,299.95) (25,543.21) (24,780.79) (24,012.66) (23,238.76) (22,459.06) (21,673.51) (310,663.15)
Cash paid for tax - - (6,104.21) (7,162.64) (8,289.37) (766.16) (3,697.95) (6,802.93) (10,323.38) (14,058.71) (18,207.72) (22,786.22) (98,199.28)
Depreiciation - - - - - - - - - - - - -
Net cash provided by operating activity (82,436.35) 8,228.75 42,395.31 43,367.12 45,598.33 28,219.79 35,408.11 42,006.52 50,809.90 59,045.79 68,803.77 79,941.47 421,388.51
Cash flow from investment

Cash paid for land (606,210.00) - - - - - - - - - - - (606,210.00)
Cash paid for building (1,044,040.00) - - - - - - - - - - - (1,044,040.00)
Cash paid for equipment (108,850.00) - - - - - - - - - - - (108,850.00)
Cash paid for vechine (299,000.00) - - - - - - - - - - - (299,000.00)
Cash paid for Machine (633,000.00) (633,000.00)
Cash paid for purchase package (210,000.00) - - - - - - - - - - - (210,000.00)
Net cash provided by investment activity (2,901,100.00) - - - - - - - - - - - (2,901,100.00)
Cash flow from financial activity

Cash receive from loan 4,000,000.00 - - - - - - - - - - - 4,000,000.00
Cash paid for priciple paid (111,111.11) (111,111.11) (111,111.11) (111,111.11) (111,111.11) (111,111.11) (111,111.11) (111,111.11) (111,111.11) (111,111.11) (111,111.11) (111,111.11) (1,333,333.33)
Net cash provided by Investment activity 3,888,888.89 (111,111.11) (111,111.11) (111,111.11) (111,111.11) (111,111.11) (111,111.11) (111,111.11) (111,111.11) (111,111.11) (111,111.11) (111,111.11) 2,666,666.67
Net increase(decrease) in cash 905,352.54 (102,882.36) (68,715.80) (67,743.99) (65,512.78) (82,891.32) (75,703.00) (69,104.59) (60,301.21) (52,065.32) (42,307.34) (31,169.64) 186,955.18
Cash balance at beginning of the year - 905,352.54 802,470.17 733,754.37 666,010.38 600,497.60 517,606.28 441,903.28 372,798.69 312,497.48 260,432.16 218,124.82
Cash balance at the end of the year 905,352.54 802,470.17 733,754.37 666,010.38 600,497.60 517,606.28 441,903.28 372,798.69 312,497.48 260,432.16 218,124.82 186,955.18

105
Second Year
Cash paid for interest (20,882.07) (20,084.69) (19,281.34) (18,471.95) (17,656.50) (16,834.93) (16,007.20) (15,173.27) (14,333.07) (13,486.58) (12,633.74) (11,774.50) (196,619.85)
Cash paid for tax (22,033.13) (33,924.97) (62,152.03) (63,303.05) (64,546.42) (42,202.93) (50,535.84) (58,205.21) (66,578.42) (75,747.63) (85,864.75) (97,045.52) (722,139.89)
Depreiciation - - - - - - - - - - - - -
Net cash provided by operating activity 79,495.50 108,054.72 173,477.65 176,046.15 179,761.71 119,127.61 145,378.10 165,567.11 184,017.99 205,255.51 229,887.60 260,715.91 2,026,785.55

Net cash provided by investment activity (137,500.00) - - - - - - - - - - - (137,500.00)

Cash receive from loan - -
Net cash provided by Investment activity (111,111.11) (111,111.11) (111,111.11) (111,111.11) (111,111.11) (111,111.11) (111,111.11) (111,111.11) (111,111.11) (111,111.11) (111,111.11) (111,111.11) (1,333,333.33)
-
Net increase(decrease) in cash (169,115.61) (3,056.39) 62,366.54 64,935.03 68,650.59 8,016.50 34,266.99 54,455.99 72,906.88 94,144.40 118,776.49 149,604.80 555,952.22
Cash balance at beginning of the year 186,955.18 17,839.57 14,783.18 77,149.72 142,084.75 210,735.35 218,751.85 253,018.84 307,474.83 380,381.71 474,526.10 593,302.59
Cash balance at the end of the year 17,839.57 14,783.18 77,149.72 142,084.75 210,735.35 218,751.85 253,018.84 307,474.83 380,381.71 474,526.10 593,302.59 742,907.39

106
Third Year
Cash paid for interest (10,908.81) (10,036.64) (9,157.92) (8,272.61) (7,380.67) (6,482.03) (5,576.65) (4,664.49) (3,745.48) (2,819.58) (1,886.73) (946.89) (71,878.50)
Cash paid for tax (93,370.66) (113,092.79) (181,559.77) (181,610.29) (184,236.75) (127,784.87) (147,860.50) (147,711.75) (147,597.25) (147,567.82) (147,859.54) (148,064.70) (1,768,316.69)
Depreiciation - - - - - - - - - - - - -
Cash flow from investment -


Cash receive from loan - - - - - - - - - - - - -
Net cash provided by Investment activity (111,111.11) (111,111.11) (111,111.11) (111,111.11) (111,111.11) (111,111.11) (111,111.11) (111,111.11) (111,111.11) (111,111.11) (111,111.11) (111,111.11) (1,333,333.33)
-
Net increase(decrease) in cash (432,434.50) 192,083.33 351,318.68 339,820.35 359,376.37 207,921.16 286,158.99 281,611.91 275,611.75 272,343.08 272,346.91 272,225.60 2,678,383.62
Cash balance at beginning of the year 742,907.39 310,472.89 502,556.22 853,874.90 1,193,695.25 1,553,071.61 1,760,992.77 2,047,151.76 2,328,763.66 2,604,375.42 2,876,718.50 3,149,065.41
Cash balance at the end of the year 310,472.89 502,556.22 853,874.90 1,193,695.25 1,553,071.61 1,760,992.77 2,047,151.76 2,328,763.66 2,604,375.42 2,876,718.50 3,149,065.41 3,421,291.01

107
Fourth Year
Cash received from customer 708,134.28 708,134.28 1,060,767.95 1,061,723.60 1,060,767.95 708,134.28 708,134.28 708,134.28 708,134.28 708,134.28 708,134.28 708,134.28 9,556,468.06
Cash paid for raw material (72,518.00) (74,365.00) (111,392.00) (111,497.00) (111,393.00) (74,364.00) (74,362.00) (74,364.00) (74,365.00) (74,361.00) (74,365.00) (74,362.00) (1,001,708.00)
Cash paid for marketing expense (20,000.00) - - - - - - - - - - - (20,000.00)
Cash paid for interest - - - - - - - - - - - - -
Cash paid for tax (151,139.74) (157,354.46) (247,201.71) (247,446.73) (247,201.22) (157,354.96) (157,355.56) (157,354.96) (157,354.46) (157,356.05) (157,354.46) (157,355.56) (2,151,829.87)
Depreiciation - - - - - - - - - - - - -


Cash receive from loan - - -
Cash paid for priciple paid - - - - - - - - - - - - -
Net cash provided by Investment activity - - - - - - - - - - - - -
-
Net increase(decrease) in cash 62,796.37 407,952.25 617,595.83 618,167.54 617,594.68 407,953.40 407,954.80 407,953.40 407,952.25 407,955.95 407,952.25 407,954.80 5,179,783.51
Cash balance at beginning of the year 3,421,291.01 3,484,087.39 3,892,039.63 4,509,635.47 5,127,803.00 5,745,397.69 6,153,351.08 6,561,305.88 6,969,259.28 7,377,211.53 7,785,167.47 8,193,119.72
Cash balance at the end of the year 3,484,087.39 3,892,039.63 4,509,635.47 5,127,803.00 5,745,397.69 6,153,351.08 6,561,305.88 6,969,259.28 7,377,211.53 7,785,167.47 8,193,119.72 8,601,074.52

108
Fifth Year
Cash received from customer 708,134.28 708,134.28 1,060,767.95 1,061,723.60 1,060,767.95 708,134.28 708,134.28 708,134.28 708,134.28 708,134.28 708,134.28 708,134.28 9,556,468.06
Cash paid for raw material (74,365.00) (74,362.00) (111,396.00) (111,493.00) (111,396.00) (74,362.00) (74,365.00) (74,365.00) (74,362.00) (74,365.00) (74,362.00) (74,365.00) (1,003,558.00)
Cash paid for marketing expense (20,000.00) - - - - - - - - - - - (20,000.00)
Cash paid for interest Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec -
Cash paid for tax (150,165.96) (156,533.06) (246,377.63) (246,625.82) (246,377.63) (156,533.06) (156,531.96) (156,531.96) (156,533.06) (156,531.96) (156,533.06) (156,531.96) (2,141,807.12)
Depreiciation - - - - - - - - - - - - -
Cash flow from investment -


Cash receive from loan - - - - - - - - - - - - -
Cash paid for priciple paid - - - - - - - - - - - - -
Net cash provided by Investment activity - - - - - - - - - - - - -
-
Net increase(decrease) in cash 385,770.75 406,127.30 615,764.63 616,343.74 615,764.63 406,127.30 406,124.75 406,124.75 406,127.30 406,124.75 406,127.30 406,124.75 5,482,651.94
Cash balance at beginning of the year 8,601,074.52 8,986,845.27 9,392,972.57 10,008,737.20 10,625,080.94 11,240,845.57 11,646,972.87 12,053,097.62 12,459,222.37 12,865,349.66 13,271,474.41 13,677,601.71
Cash balance at the end of the year 8,986,845.27 9,392,972.57 10,008,737.20 10,625,080.94 11,240,845.57 11,646,972.87 12,053,097.62 12,459,222.37 12,865,349.66 13,271,474.41 13,677,601.71 14,083,726.46

109
Balance Sheet
Monthly Base
First Year
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
ASSET
Curent Assets
Cash 905,352.54 802,470.17 733,754.37 666,010.38 600,497.60 517,606.28 441,903.28 372,798.69 312,497.48 260,432.16 218,124.82 186,955.18
Inventories (Ending Inventory) 1,604.41 2,504.99 759.96 512.76 663.41 638.43 265.98 540.06 225.16 390.12 478.15 111.64
Total Current Assets 906,956.95 804,975.16 734,514.33 666,523.15 601,161.01 518,244.71 442,169.26 373,338.76 312,722.64 260,822.28 218,602.97 187,066.81
Non Current Assets

Property and Equipment
Land 606,210.00 606,210.00 606,210.00 606,210.00 606,210.00 606,210.00 606,210.00 606,210.00 606,210.00 606,210.00 606,210.00 606,210.00
Building 1,044,040.00 1,039,689.83 1,035,339.67 1,030,989.50 1,026,639.33 1,022,289.17 1,017,939.00 1,013,588.83 1,009,238.67 1,004,888.50 1,000,538.33 996,188.17
Depreciation - Building 4,350.17 4,350.17 4,350.17 4,350.17 4,350.17 4,350.17 4,350.17 4,350.17 4,350.17 4,350.17 4,350.17 4,350.17
Total Building 1,039,689.83 1,035,339.67 1,030,989.50 1,026,639.33 1,022,289.17 1,017,939.00 1,013,588.83 1,009,238.67 1,004,888.50 1,000,538.33 996,188.17 991,838.00
Equipment 108,850.00 105,826.39 102,802.78 99,779.17 96,755.56 93,731.94 90,708.33 87,684.72 84,661.11 81,637.50 78,613.89 75,590.28
Depreciation - equipment 3,023.61 3,023.61 3,023.61 3,023.61 3,023.61 3,023.61 3,023.61 3,023.61 3,023.61 3,023.61 3,023.61 3,023.61
Total Equipment 105,826.39 102,802.78 99,779.17 96,755.56 93,731.94 90,708.33 87,684.72 84,661.11 81,637.50 78,613.89 75,590.28 72,566.67
Vechine 299,000.00 294,016.67 289,033.33 284,050.00 279,066.67 274,083.33 269,100.00 264,116.67 259,133.33 254,150.00 249,166.67 244,183.33
Depreciation - Vechine 4,983.33 4,983.33 4,983.33 4,983.33 4,983.33 4,983.33 4,983.33 4,983.33 4,983.33 4,983.33 4,983.33 4,983.33
Total Vechine 294,016.67 289,033.33 284,050.00 279,066.67 274,083.33 269,100.00 264,116.67 259,133.33 254,150.00 249,166.67 244,183.33 239,200.00
Mechine 633,000.00 622,450.00 611,900.00 601,350.00 590,800.00 580,250.00 569,700.00 559,150.00 548,600.00 538,050.00 527,500.00 516,950.00
Depreciation - Mechine 10,550.00 10,550.00 10,550.00 10,550.00 10,550.00 10,550.00 10,550.00 10,550.00 10,550.00 10,550.00 10,550.00 10,550.00
Total Machine 622,450.00 611,900.00 601,350.00 590,800.00 580,250.00 569,700.00 559,150.00 548,600.00 538,050.00 527,500.00 516,950.00 506,400.00
Package 210,000.00 206,500.00 203,000.00 199,500.00 196,000.00 192,500.00 189,000.00 185,500.00 182,000.00 178,500.00 175,000.00 171,500.00
Depreciation - Package 3,500.00 3,500.00 3,500.00 3,500.00 3,500.00 3,500.00 3,500.00 3,500.00 3,500.00 3,500.00 3,500.00 3,500.00
Total Package 206,500.00 203,000.00 199,500.00 196,000.00 192,500.00 189,000.00 185,500.00 182,000.00 178,500.00 175,000.00 171,500.00 168,000.00
Total Non current assets 2,874,692.89 2,848,285.78 2,821,878.67 2,795,471.56 2,769,064.44 2,742,657.33 2,716,250.22 2,689,843.11 2,663,436.00 2,637,028.89 2,610,621.78 2,584,214.67
TOTAL ASSETS 3,781,649.84 3,653,260.94 3,556,392.99 3,461,994.70 3,370,225.45 3,260,902.04 3,158,419.49 3,063,181.87 2,976,158.64 2,897,851.17 2,829,224.74 2,771,281.48
LIABILITY AND EQUITY
LIABILITY
Non Current Liability
Long Term Debt 3,888,888.89 3,777,777.78 3,666,666.67 3,555,555.56 3,444,444.44 3,333,333.33 3,222,222.22 3,111,111.11 3,000,000.00 2,888,888.89 2,777,777.78 2,666,666.67
Total Liabilities 3,888,888.89 3,777,777.78 3,666,666.67 3,555,555.56 3,444,444.44 3,333,333.33 3,222,222.22 3,111,111.11 3,000,000.00 2,888,888.89 2,777,777.78 2,666,666.67
EQUITY
Retaines Earnings กำไรสะสม (107,239.05) (124,516.84) (110,273.67) (93,560.85) (74,218.99) (72,431.29) (63,802.74) (47,929.24) (23,841.36) 8,962.28 51,446.97 104,614.81
Total Equity (107,239.05) (124,516.84) (110,273.67) (93,560.85) (74,218.99) (72,431.29) (63,802.74) (47,929.24) (23,841.36) 8,962.28 51,446.97 104,614.81
Total liabilities & Equity 3,781,649.84 3,653,260.94 3,556,392.99 3,461,994.70 3,370,225.45 3,260,902.04 3,158,419.49 3,063,181.87 2,976,158.64 2,897,851.17 2,829,224.74 2,771,281.48
- We pay interest and tax on month

110
Second Year
ASSET
Curent Assets
Cash 17,839.57 14,783.18 77,149.72 142,084.75 210,735.35 218,751.85 253,018.84 307,474.83 380,381.71 474,526.10 593,302.59 742,907.39
Inventories (Ending Inventory) 725.54 527.85 770.38 1,130.14 675.52 8,720.18 9,957.82 8,901.65 8,932.09 9,119.83 8,282.09 2,704.49
Total Current Assets 18,565.11 15,311.03 77,920.10 143,214.89 211,410.86 227,472.03 262,976.66 316,376.48 389,313.80 483,645.93 601,584.68 745,611.88
Non Current Assets

Land 606,210.00 606,210.00 606,210.00 606,210.00 606,210.00 606,210.00 606,210.00 606,210.00 606,210.00 606,210.00 606,210.00 606,210.00
Building 991,838.00 987,487.83 983,137.67 978,787.50 974,437.33 970,087.17 965,737.00 961,386.83 957,036.67 952,686.50 948,336.33 943,986.17
Total Building 987,487.83 983,137.67 978,787.50 974,437.33 970,087.17 965,737.00 961,386.83 957,036.67 952,686.50 948,336.33 943,986.17 939,636.00
Equipment 72,566.67 69,543.06 66,519.44 63,495.83 60,472.22 57,448.61 54,425.00 51,401.39 48,377.78 45,354.17 42,330.56 39,306.94
Total Equipment 69,543.06 66,519.44 63,495.83 60,472.22 57,448.61 54,425.00 51,401.39 48,377.78 45,354.17 42,330.56 39,306.94 36,283.33
Vechine 239,200.00 234,216.67 229,233.33 224,250.00 219,266.67 214,283.33 209,300.00 204,316.67 199,333.33 194,350.00 189,366.67 184,383.33
Total Vechine 234,216.67 229,233.33 224,250.00 219,266.67 214,283.33 209,300.00 204,316.67 199,333.33 194,350.00 189,366.67 184,383.33 179,400.00
Mechine 506,400.00 495,850.00 485,300.00 474,750.00 464,200.00 453,650.00 443,100.00 432,550.00 422,000.00 411,450.00 400,900.00 390,350.00
Total Machine 495,850.00 485,300.00 474,750.00 464,200.00 453,650.00 443,100.00 432,550.00 422,000.00 411,450.00 400,900.00 390,350.00 379,800.00
Package 305,500.00 299,708.33 293,916.67 288,125.00 282,333.33 276,541.67 270,750.00 264,958.33 259,166.67 253,375.00 247,583.33 241,791.67
Total Package 299,708.33 293,916.67 288,125.00 282,333.33 276,541.67 270,750.00 264,958.33 259,166.67 253,375.00 247,583.33 241,791.67 236,000.00
TOTAL ASSETS 2,711,581.00 2,679,628.14 2,713,538.43 2,750,134.44 2,789,631.64 2,776,994.03 2,783,799.88 2,808,500.93 2,852,739.47 2,918,372.82 3,007,612.79 3,122,941.22
LIABILITY
Long Term Debt 2,555,555.56 2,444,444.44 2,333,333.33 2,222,222.22 2,111,111.11 2,000,000.00 1,888,888.89 1,777,777.78 1,666,666.67 1,555,555.56 1,444,444.44 1,333,333.33
Total Liabilities 2,555,555.56 2,444,444.44 2,333,333.33 2,222,222.22 2,111,111.11 2,000,000.00 1,888,888.89 1,777,777.78 1,666,666.67 1,555,555.56 1,444,444.44 1,333,333.33
EQUITY
Retaines Earnings กำไรสะสม 156,025.44 235,183.70 380,205.10 527,912.22 678,520.53 776,994.03 894,910.99 1,030,723.15 1,186,072.80 1,362,817.27 1,563,168.35 1,789,607.88
Total Equity 156,025.44 235,183.70 380,205.10 527,912.22 678,520.53 776,994.03 894,910.99 1,030,723.15 1,186,072.80 1,362,817.27 1,563,168.35 1,789,607.88

111
Third Year
ASSET
Curent Assets
Cash 310,472.89 502,556.22 853,874.90 1,193,695.25 1,553,071.61 1,760,992.77 2,047,151.76 2,328,763.66 2,604,375.42 2,876,718.50 3,149,065.41 3,421,291.01
Inventories (Ending Inventory) 5,666.53 4,629.05 4,112.50 15,212.16 12,884.20 30,290.40 16,301.91 6,513.42 2,457.93 1,602.44 1,423.80 1,845.15
Total Current Assets 316,139.42 507,185.27 857,987.39 1,208,907.41 1,565,955.81 1,791,283.17 2,063,453.67 2,335,277.09 2,606,833.35 2,878,320.94 3,150,489.21 3,423,136.16
Non Current Assets

Land 606,210.00 606,210.00 606,210.00 606,210.00 606,210.00 606,210.00 606,210.00 606,210.00 606,210.00 606,210.00 606,210.00 606,210.00
Building 939,636.00 935,285.83 930,935.67 926,585.50 922,235.33 917,885.17 913,535.00 909,184.83 904,834.67 900,484.50 896,134.33 891,784.17
Total Building 935,285.83 930,935.67 926,585.50 922,235.33 917,885.17 913,535.00 909,184.83 904,834.67 900,484.50 896,134.33 891,784.17 887,434.00
Equipment 36,283.33 33,259.72 30,236.11 27,212.50 24,188.89 21,165.28 18,141.67 15,118.06 12,094.44 9,070.83 6,047.22 3,023.61
Total Equipment 33,259.72 30,236.11 27,212.50 24,188.89 21,165.28 18,141.67 15,118.06 12,094.44 9,070.83 6,047.22 3,023.61 0.00
Vechine 179,400.00 174,416.67 169,433.33 164,450.00 159,466.67 154,483.33 149,500.00 144,516.67 139,533.33 134,550.00 129,566.67 124,583.33
Total Vechine 174,416.67 169,433.33 164,450.00 159,466.67 154,483.33 149,500.00 144,516.67 139,533.33 134,550.00 129,566.67 124,583.33 119,600.00
Mechine 379,800.00 369,250.00 358,700.00 348,150.00 337,600.00 327,050.00 316,500.00 305,950.00 295,400.00 284,850.00 274,300.00 263,750.00
Total Machine 369,250.00 358,700.00 348,150.00 337,600.00 327,050.00 316,500.00 305,950.00 295,400.00 284,850.00 274,300.00 263,750.00 253,200.00
Package 810,500.00 795,133.33 779,766.67 764,400.00 749,033.33 733,666.67 718,300.00 702,933.33 687,566.67 672,200.00 656,833.33 641,466.67
Total Package 795,133.33 779,766.67 764,400.00 749,033.33 733,666.67 718,300.00 702,933.33 687,566.67 672,200.00 656,833.33 641,466.67 626,100.00
TOTAL ASSETS 3,229,694.97 3,382,467.05 3,694,995.39 4,007,641.63 4,326,416.26 4,513,469.84 4,747,366.56 4,980,916.20 5,214,198.68 5,447,412.49 5,681,306.98 5,915,680.16
LIABILITY
Long Term Debt 1,222,222.22 1,111,111.11 1,000,000.00 888,888.89 777,777.78 666,666.67 555,555.56 444,444.44 333,333.33 222,222.22 111,111.11 0.00
Total Liabilities 1,222,222.22 1,111,111.11 1,000,000.00 888,888.89 777,777.78 666,666.67 555,555.56 444,444.44 333,333.33 222,222.22 111,111.11 0.00
EQUITY
Retaines Earnings 2,007,472.75 2,271,355.94 2,694,995.39 3,118,752.74 3,548,638.48 3,846,803.17 4,191,811.00 4,536,471.75 4,880,865.35 5,225,190.27 5,570,195.87 5,915,680.16
Total Equity 2,007,472.75 2,271,355.94 2,694,995.39 3,118,752.74 3,548,638.48 3,846,803.17 4,191,811.00 4,536,471.75 4,880,865.35 5,225,190.27 5,570,195.87 5,915,680.16

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Fourth Year
ASSET
Curent Assets
Cash 3,484,087.39 3,892,039.63 4,509,635.47 5,127,803.00 5,745,397.69 6,153,351.08 6,561,305.88 6,969,259.28 7,377,211.53 7,785,167.47 8,193,119.72 8,601,074.52
Inventories (Ending Inventory) - - - - - - - - - - - -
Total Current Assets 3,484,087.39 3,892,039.63 4,509,635.47 5,127,803.00 5,745,397.69 6,153,351.08 6,561,305.88 6,969,259.28 7,377,211.53 7,785,167.47 8,193,119.72 8,601,074.52
Non Current Assets

Land 606,210.00 606,210.00 606,210.00 606,210.00 606,210.00 606,210.00 606,210.00 606,210.00 606,210.00 606,210.00 606,210.00 606,210.00
Building 887,434.00 883,083.83 878,733.67 874,383.50 870,033.33 865,683.17 861,333.00 856,982.83 852,632.67 848,282.50 843,932.33 839,582.17
Total Building 883,083.83 878,733.67 874,383.50 870,033.33 865,683.17 861,333.00 856,982.83 852,632.67 848,282.50 843,932.33 839,582.17 835,232.00
Equipment - - - - - - - - - - - -
Depreciation - equipment - - - - - - - - - - - -
Total Equipment - - - - - - - - - - - -
Vechine 119,600.00 114,616.67 109,633.33 104,650.00 99,666.67 94,683.33 89,700.00 84,716.67 79,733.33 74,750.00 69,766.67 64,783.33
Total Vechine 114,616.67 109,633.33 104,650.00 99,666.67 94,683.33 89,700.00 84,716.67 79,733.33 74,750.00 69,766.67 64,783.33 59,800.00
Mechine 253,200.00 242,650.00 232,100.00 221,550.00 211,000.00 200,450.00 189,900.00 179,350.00 168,800.00 158,250.00 147,700.00 137,150.00
Total Machine 242,650.00 232,100.00 221,550.00 211,000.00 200,450.00 189,900.00 179,350.00 168,800.00 158,250.00 147,700.00 137,150.00 126,600.00
Package 958,600.00 937,691.67 916,783.33 895,875.00 874,966.67 854,058.33 833,150.00 812,241.67 791,333.33 770,425.00 749,516.67 728,608.33
Total Package 937,691.67 916,783.33 895,875.00 874,966.67 854,058.33 833,150.00 812,241.67 791,333.33 770,425.00 749,516.67 728,608.33 707,700.00
TOTAL ASSETS 6,268,339.55 6,635,499.97 7,212,303.97 7,789,679.67 8,366,482.52 8,733,644.08 9,100,807.05 9,467,968.61 9,835,129.03 10,202,293.14 10,569,453.56 10,936,616.52
LIABILITY
Long Term Debt 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Total Liabilities 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
EQUITY
Total Equity 6,268,339.55 6,635,499.97 7,212,303.97 7,789,679.67 8,366,482.52 8,733,644.08 9,100,807.05 9,467,968.61 9,835,129.03 10,202,293.14 10,569,453.56 10,936,616.52

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Fifth Year
ASSET
Curent Assets
Cash 8,986,845.27 9,392,972.57 10,008,737.20 10,625,080.94 11,240,845.57 11,646,972.87 12,053,097.62 12,459,222.37 12,865,349.66 13,271,474.41 13,677,601.71 14,083,726.46
Inventories (Ending Inventory) - - - - - - - - - - - -
Total Current Assets 8,986,845.27 9,392,972.57 10,008,737.20 10,625,080.94 11,240,845.57 11,646,972.87 12,053,097.62 12,459,222.37 12,865,349.66 13,271,474.41 13,677,601.71 14,083,726.46
Non Current Assets

Land 606,210.00 606,210.00 606,210.00 606,210.00 606,210.00 606,210.00 606,210.00 606,210.00 606,210.00 606,210.00 606,210.00 606,210.00
Building 835,232.00 830,881.83 826,531.67 822,181.50 817,831.33 813,481.17 809,131.00 804,780.83 800,430.67 796,080.50 791,730.33 787,380.17
Total Building 830,881.83 826,531.67 822,181.50 817,831.33 813,481.17 809,131.00 804,780.83 800,430.67 796,080.50 791,730.33 787,380.17 783,030.00
Equipment - - - - - - - - - - - -
Depreciation - equipment - - - - - - - - - - - -
Total Equipment - - - - - - - - - - - -
Vechine 59,800.00 54,816.67 49,833.33 44,850.00 39,866.67 34,883.33 29,900.00 24,916.67 19,933.33 14,950.00 9,966.67 4,983.33
Total Vechine 54,816.67 49,833.33 44,850.00 39,866.67 34,883.33 29,900.00 24,916.67 19,933.33 14,950.00 9,966.67 4,983.33 (0.00)
Mechine 126,600.00 116,050.00 105,500.00 94,950.00 84,400.00 73,850.00 63,300.00 52,750.00 42,200.00 31,650.00 21,100.00 10,550.00
Total Machine 116,050.00 105,500.00 94,950.00 84,400.00 73,850.00 63,300.00 52,750.00 42,200.00 31,650.00 21,100.00 10,550.00 -
Package 713,200.00 692,200.00 671,200.00 650,200.00 629,200.00 608,200.00 587,200.00 566,200.00 545,200.00 524,200.00 503,200.00 482,200.00
Total Package 692,200.00 671,200.00 650,200.00 629,200.00 608,200.00 587,200.00 566,200.00 545,200.00 524,200.00 503,200.00 482,200.00 461,200.00
TOTAL ASSETS 11,287,003.77 11,652,247.57 12,227,128.70 12,802,588.94 13,377,470.07 13,742,713.87 14,107,955.12 14,473,196.37 14,838,440.16 15,203,681.41 15,568,925.21 15,934,166.46
LIABILITY
Long Term Debt 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Total Liabilities 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
EQUITY
Total Equity 11,287,003.77 11,652,247.57 12,227,128.70 12,802,588.94 13,377,470.07 13,742,713.87 14,107,955.12 14,473,196.37 14,838,440.16 15,203,681.41 15,568,925.21 15,934,166.46

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Chapter 6
Risk analysis

115
6. Risk analysis of projects
For risk, it means the opportunity of drinking water will be faced with the problem
expected to occur in the future. Operating is losses or can not perform a successful plan or
target. Implementation of all activities will be faced with the risk 2 types. The first risk is the
certainty risk that is caused by factors within the industry. It will occur at the level of
drinking water to face certainly and do not avoid. These risks can happen from the first phase
of operations and currently operating. The second risk is uncertainty risk or the risks happen
from external factors. Its drinking water can not be predicted and beyond the control but can
prevent or eliminate the risks incurred. The company has identified risks that may occur as
follows.
6.1 External Risk

Risks caused by external factors are the neither risk that its drinking water can not
predict nor control. It is beyond the risk management and operational executives and
employees of the industry. So the company has a good plan to prevent risks that may happen
from external influences and to support the risks that the company will face in the future.
Risks happen from external factors include.
6.1.1 Technology Changing

Technologies affect business in the current. Drinking water business is growing
rapidly and has many operators. The total market value is approximately 15,000 million baht.
For currently, drinking water cabinet services in the market is approximately 20,000
machines. Many types of businesses are more profitable when in communications technology
can reduce the number of intermediaries. And many businesses have closed because there
was no need to operate longer. Technological affect to changes the lives of people and
business by the internet. In Chiang Rai is widely used Internet whether communications or
entertainment. Today people known that technologies move along dynamically with the
world changes rapidly over time such as, water cabinet for coin, strainer, and etc.

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6.1.2 Competition in the market

The expansion of water business includes underground water, drinking water
business, pipeline business and equipment. Although overall drinking water purification
market is worth over 13 billion baht. The market is on the packaging of glass bottles and PET
about 60 percent. Market and lower in white opaque plastic packaging is about 40 percent.
Products are available over 600 brands. It found that the water business has continued
advances while drinking water business and equipment business-piping. The results are still
not satisfied because it has highly competitive and gain a larger project with a large state. So
it also lacks a clear policy and uncertainty that affect loss of investment. Because the major
carriers increased market penetration by based on the advantages of trade in many types of
products such as sparkling water, juice, alcohol, beer, etc. it allows operators to set conditions
and a major bargain to put products on the store or distributor of drinking water more than
small operators.
6.1.3 Substitute products

In addition to competition between manufacturers bottled water together,
Manufacturers also face competition from drinking water for coin cabinet, strainer, and other
beverage options which are all good depending on growth. It includes beverage alternatives
in the majority of health drink such as, juice, vegetables, green tea, sparkling water, and soy,
etc. It is a beverage choice may replace drinking water. These drinks are on promotional
activities by capturing and win prizes of high value to attract consumers to buy products with
the decision expected in the awards.
6.1.4 Changing of customers need

Needs of customers or consumers are driven to make operators are parties to find new
something to respond the customer needs increasable. Often we tend to see how the new
business that we've seen previously. Operator's customers pay 50-100 baht per week for
drinking water business but next time may reduce purchasing from the past. Vegetables and
juices market have the value of Baht 2,800 million and a growth rate of 15-20 per cent over
the 2-3 years ago. Factor that affects this business for customer behavior such as, Consumers
always like to see the new thing, consumers want to m meet a variety of products and options
of products more. Consumers want value for money spent, consumers want convenience on
traffic and parking, Customers do not want to wait for a long time, Customers like the

117
atmosphere to support them. The most things that attract consumers are time and place that
have benefit for them.
6.1.5 Rick from natural disasters

Season and the current climate is uncertain and can not predict all that will occur
when a natural disaster. The natural disasters are that effect for factory such as floods, fire,
storm and power failure. So the factory has the prevention measures natural disasters. The
problem of floods in rainy season solve by cover land for 1 meter. Heavy problems solve the
structure made from steel plants that are resistant. A fence around the factory area will be
preventing strong winds. The power failure in the factory solve by install reserved
transformers installation.
6.2 Internal Risk

Risks of its drinking water must face often is the risk factors within the industry. This
may be important for several reasons including. Operating risk is risk that can be visible and
obstruction control infrastructure because of these risks under the industry's operations. The
Company's operations may face the risk of these characteristics is.
6.2.1 Human Resources

Risks arising from aware of the ability to works and characters of each employee, so
this may cause problems. Because the company can be selected as a feature only and it effect
to the company must spend time and money in training employees. The important for
company is, can not realize the habits of employees. It brings to dishonest, lazy and not on
time, then it cause losses to the company. The work in company is not very complex.
Company needs employees that are important variable in the production, packaging, and
transportation. These are the company's core activities. When the employees have good
integrity and diligence can help company better. If employees are lazy and dishonest, it
makes the manufacturing, operations, and transportation by lack of effective. In addition to
affecting the company's revenue and also affect the company's image.

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6.2.2 Performance of the machines

Because the company uses few machines, so it has less chance to damage. The
possibility to damage from processes of machines is most in errors in the work of the water
pump. If the pump error or fail, the water will lack. It is a key factor in production and effect
to can not produce product.
6.2.3 Efficiency
Opportunities that are most likely to affect performance are caused by contaminated
underground water. Its main raw material used to produce drinking water. Companies are
realizing the importance of health consumers. Therefore company focus on the most efficient
of drinking water. The company use water filtration system quality, clean contains to provide
clean drinking water and safe for consumers.
6.2.4 Health and Safety

Companies are realizing the importance of health all employees. If employees are
healthy then they can work hard. The company is a manufacturer of drinking water and if
employees are discomfort, it occurs to spread disease into the products and harm to
consumers. Therefore, company is very strict control and disease prevention for employees,
which will impact on customers.
6.2.5 Integrity Risk

Integrity and the honest of our employees is the most important risk that more effect
to operation management. If the employees are not honest with their responsibility, the
trustworthiness between employer and employee will be decrease. And it can make business
come down because, the member in industries are not unity. So, manager must be use the
family as a policy to manage their employees while the manager is the leader of family who
identify the responsibility of each person, take care, suggest and give consultant to all of
employees. It can make employees happy with their job.
6.2.6 Empowerment Risk

Manager assign works to someone to be leadership that makes them have the power in
company. It may have the problem with other employee. Sometime if the customer order
product more the pass but not have stock. The leadership that we give power may deny

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customer. It makes company blunder customer. To solve this case, the manager sold call with
leader for advantage in the company.
6.2.7 Authority / Limit

The Administrative who have been entrusted to use power instead, it Show potential
trust and credibility in this person because the executive is difficult to rely on administrative
money and power. Risk from the actions of this person can cause damage to the company.
We can not control at all times and may cause to loss of business. Therefore, the executive
should check marketing plan by himself to determine the appropriate of financial amount in
marketing plan. If not properly be defined financial amount to match marketing plan and the
administrative should record all marketing plan to the executive.
6.2.8 Communications
The communication between manager and employee may have error because the
employee comes from local in Chiang rai. They will speak local language such as when
employee order product from other place may be confused. The problem between of local
language and Thai language has very important. Therefore, the company should receive
employee that have education unless secondary school for the efficiency in communications.
Company risk means opportunities for drinking water production can not operate
successfully according to plan, loss or not follow goals. The risks caused by external factors
is the risk that executive can not predict and can not control the risk beyond the management
and operations management. These are Technology changing, competition in the market,
substitute products, changing of customers need, and risk from natural disasters. Risks that
the executive must be constantly facing are the risk in internal factors these are human
resources, performance of the machines, efficiency, health and safety, integrity risk,
empowerment risk, authority / limit, and communications.

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6.2.9 Financial Risk
Financial Management need to continue with prudent because in is the area that have
complex. That have make rink.
Analyze Financial Risk
The decreasing in income
Sale of company reduces for 10% Company will have revenue as follow:
Year 1 income of company equal 1,375,274.21 bath



Year 1 income of company equal 916,849.48 bath

Year 1 income of company equal 764,041.23 bath


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The risk analysis is show status of company while it meets with risk such as sales decrease, Cost increase, and interest increase.
- Sale Decrease 5%
F ir s t Y e a r
J an F eb M ar A pr M ay Ju n Jul
B a lan ce S h ee t 3 ,7 7 8 ,1 6 0 . 9 1 3 , 6 4 5 ,9 7 8 .7 3 3 , 5 4 5 ,1 1 6 .4 2 3 ,4 4 6 ,5 7 5 .6 5 3 ,3 5 0 , 5 1 4 .8 1 3 ,2 3 7 , 1 2 0 .0 4 3 ,1 3 0 ,8 9 8 .2 8
S econ d Y ear
B a lan ce S h ee t 2 ,6 5 2 ,4 6 1 . 8 9 2 , 6 1 3 ,6 3 3 .6 7 2 , 6 3 7 ,2 2 7 .0 8 2 ,6 6 3 ,3 9 8 .7 9 2 ,6 9 2 , 3 5 6 .1 4 2 ,6 7 1 , 8 1 6 .6 3 2 ,6 6 9 ,9 3 2 .7 8
- - - - - - -
- - - - -
T h ir d Y e a r
B a lan ce S h ee t 3 ,0 4 2 ,0 7 5 . 3 1 3 , 1 7 7 ,9 1 2 .8 2 3 , 4 6 5 ,0 3 8 .8 2 3 ,7 5 2 ,1 7 3 .3 9 4 ,0 4 5 , 3 1 7 .9 7 4 ,2 1 3 , 4 0 3 .8 0 4 ,4 2 6 ,4 5 2 .3 8
- - - - - - -
- - - - -
F o u r th Y e a r
B a lan ce S h ee t 5 ,7 6 5 ,9 4 6 . 0 5 6 , 1 0 8 ,3 2 1 .7 6 6 , 6 4 7 ,9 9 8 .8 8 7 ,1 8 8 ,2 1 4 .2 6 7 ,7 2 7 , 8 9 0 .2 3 8 ,0 7 0 , 2 6 7 .1 0 8 ,4 1 2 ,6 4 5 .3 6
- - - - - - -
- - - - -
F if th Y e a r
Balance Sheet (Sales Decrease5%) B a l a n c e S h e e t 1 0 ,4 5 0 ,1 3 3 . 8 8 1 0 , 7 9 0 ,5 9 2 .9 8 1 1 , 3 2 8 ,3 4 7 .2 4 1 1 ,8 6 6 ,6 4 7 .1 5 1 2 ,4 0 4 , 4 0 1 .4 0 1 2 ,7 4 4 , 8 6 0 .5 0 1 3 ,0 8 5 ,3 1 7 .0 5
Income Statement (Sales Decrease5%)

122
F i r st Y e a r
J a nu a ry Feb rua ry M arch A pril M ay J un e J uly

N e t in c o m e ( 1 1 0 ,7 2 7 .9 8 ) ( 2 1 ,0 7 1 .0 7 ) 1 0 ,2 4 8 .8 1 1 2 ,5 7 0 .3 4 1 5 ,0 5 0 .2 7 ( 2 ,2 8 3 .6 6 ) 4 ,8 8 9 .3 6
Secon d Y ea r

N e t in c o m e 4 5 ,1 5 5 .9 6 7 2 ,2 8 2 .8 9 1 3 4 ,7 0 4 .5 2 1 3 7 ,2 8 2 .8 2 1 4 0 ,0 6 8 .4 6 9 0 ,5 7 1 .6 0 1 0 9 ,2 2 7 .2 6
T h i rd Y e a r

N e t in c o m e 2 8 9 ,2 4 8 .1 0 3 5 2 ,7 8 3 .7 4 5 6 8 ,9 1 0 .1 6 5 6 8 ,9 2 2 .4 2 5 7 7 ,5 0 8 .1 2 3 9 8 ,8 5 2 .7 7 4 6 3 ,0 8 5 .2 7
Fo urth Y ear

N e t in c o m e 2 7 5 ,5 0 5 .7 7 3 4 2 ,3 7 5 .7 2 5 3 9 ,6 7 7 .1 2 5 4 0 ,2 1 5 .3 8 5 3 9 ,6 7 5 .9 7 3 4 2 ,3 7 6 .8 6 3 4 2 ,3 7 8 .2 6
F i ft h Y e a r

N e t in c o m e 3 2 5 ,6 0 2 .5 5 3 4 0 ,4 5 9 .1 0 5 3 7 ,7 5 4 .2 6 5 3 8 ,2 9 9 .9 1 5 3 7 ,7 5 4 .2 6 3 4 0 ,4 5 9 .1 0 3 4 0 ,4 5 6 .5 5
Payback period = 1.35 Years

123
- Sale Decrease 10%
Balance Sheet (Sales Decrease 10%)

F ir s t Y e a r
B a lan ce S h ee t 3 ,7 7 4 ,6 7 1 . 9 9 3 , 6 3 8 ,6 9 6 .5 1 3 , 5 3 3 ,8 3 9 .8 5 3 ,4 3 1 ,1 5 6 .6 0 3 ,3 3 0 , 8 0 4 .1 7 3 ,2 1 2 , 5 7 1 .8 8 3 ,1 0 2 ,6 1 0 .9 2
S econ d Y ear
B a lan ce S h ee t 2 ,5 9 2 ,5 7 6 . 6 4 2 , 5 4 6 ,8 7 3 .0 4 2 , 5 6 0 ,1 4 9 .5 8 2 ,5 7 5 ,8 9 6 .9 8 2 ,5 9 4 , 3 1 4 .4 8 2 ,5 6 5 , 8 7 3 .0 7 2 ,5 5 5 ,2 9 9 .5 2
- - - - - - -
T h ir d Y e a r
B a lan ce S h ee t 2 ,8 5 3 ,6 8 9 . 4 9 2 , 9 7 2 ,5 9 2 .4 3 3 , 2 3 4 ,3 1 6 .0 8 3 ,4 9 5 ,9 3 9 .0 0 3 ,7 6 3 , 4 5 3 .5 2 3 ,9 1 2 , 5 7 1 .6 0 4 ,1 0 4 ,7 7 2 .0 4
- - - - -
F o u r th Y e a r
B a lan ce S h ee t 5 ,2 6 2 ,7 8 6 . 3 9 5 , 5 8 0 ,3 7 7 .4 0 6 , 0 8 2 ,9 2 7 .6 4 6 ,5 8 5 ,9 8 2 .7 0 7 ,0 8 8 , 5 3 1 .7 9 7 ,4 0 6 , 1 2 3 .9 5 7 ,7 2 3 ,7 1 7 .5 2
- - - - -
F if th Y e a r
B a lan ce S h ee t 9 ,6 1 2 ,4 9 7 . 8 4 9 , 9 2 8 ,1 7 2 .2 4 1 0 , 4 2 8 ,7 9 9 .6 1 1 0 ,9 2 9 ,9 3 9 .2 0 1 1 ,4 3 0 , 5 6 6 .5 8 1 1 ,7 4 6 , 2 4 0 .9 7 1 2 ,0 6 1 ,9 1 2 .8 2

124
Income Statements (Sales Decrease 10%)
F i r st Y e a r

N e t in c o m e ( 1 1 4 ,2 1 6 .9 0 ) ( 2 4 ,8 6 4 .3 6 ) 6 ,2 5 4 .4 5 8 ,4 2 7 .8 6 1 0 ,7 5 8 .6 8 ( 7 ,1 2 1 .1 8 ) 1 ,1 5 0 .1 6
Secon d Y ea r

N e t in c o m e 3 8 ,9 0 1 .2 8 6 5 ,4 0 7 .5 2 1 2 4 ,3 8 7 .6 5 1 2 6 ,8 5 8 .5 1 1 2 9 ,5 2 8 .6 2 8 2 ,6 6 9 .7 0 1 0 0 ,5 3 7 .5 6
T h i rd Y e a r

N e t in c o m e 1 8 7 ,0 8 2 .4 7 2 3 0 ,0 1 4 .0 5 3 7 2 ,8 3 4 .7 6 3 7 2 ,7 3 4 .0 4 3 7 8 ,6 2 5 .6 3 2 6 0 ,2 2 9 .1 9 3 0 3 ,3 1 1 .5 5
Fo urth Y ear

N e t in c o m e 1 9 8 ,3 5 2 .1 5 3 1 7 ,5 9 1 .0 2 5 0 2 ,5 5 0 .2 4 5 0 3 ,0 5 5 .0 5 5 0 2 ,5 4 9 .0 9 3 1 7 ,5 9 2 .1 6 3 1 7 ,5 9 3 .5 6
F i ft h Y e a r

N e t in c o m e 3 0 0 ,8 1 7 .8 5 3 1 5 ,6 7 4 .4 0 5 0 0 ,6 2 7 .3 8 5 0 1 ,1 3 9 .5 8 5 0 0 ,6 2 7 .3 8 3 1 5 ,6 7 4 .4 0 3 1 5 ,6 7 1 .8 5
Payback Period = 1.47 Years

125
- Sale Decrease 15%
Balance Sheet (Sales Decrease

15%)
First Year
Second Year
- - - - - - - - - - - -
- - - - - - - - - -
Third Year
- - - - - - - - - - - -
- - - - - - - - - -
Fourth Year
- - - - - - - - - - - -
- - - - - - - - - -
Fifth Year

126
Income Statement (Sales Decrease 15%)

First Year
Net income (117,705.83) (28,657.65) 2,260.09 4,285.38 6,467.09 (11,958.70) (3,698.63) 3,497.59 10,429.22 17,741.43 25,873.47 34,846.17 (56,620.37)
Second Year
Net income 32,646.60 58,532.15 114,070.77 116,434.20 118,988.77 74,767.80 91,847.86 107,140.45 123,801.74 142,045.34 162,178.46 184,446.81 1,326,900.96
Third Year
Net income 171,691.27 213,079.48 347,432.42 347,222.38 352,995.57 241,261.44 282,463.41 282,116.33 281,797.58 281,728.91 282,385.27 282,863.96 3,367,038.02
Fourth Year
Net income 121,198.53 292,806.32 465,423.36 465,894.73 465,422.21 292,807.46 292,808.86 292,807.46 292,806.32 292,810.01 292,806.32 292,808.86 3,860,400.45
Fifth Year
Net income 276,033.15 290,889.70 463,500.50 463,979.26 463,500.50 290,889.70 290,887.15 290,887.15 290,889.70 290,887.15 290,889.70 290,887.15 3,994,120.79

127
- Interest increase 5%

128
F i r st Y e a r

R e v en u e
Sale 7 7 ,7 5 8 .4 7 8 3 ,8 9 1 .7 3 1 2 5 ,8 0 9 .2 5 1 2 9 ,4 2 8 .5 8 1 3 3 ,0 4 7 .9 2 1 0 3 ,0 4 9 .4 4 1 1 3 ,3 9 2 .3 4
T o ta l R e v e n u e 7 7 ,7 5 8 .4 7 8 3 ,8 9 1 .7 3 1 2 5 ,8 0 9 .2 5 1 2 9 ,4 2 8 .5 8 1 3 3 ,0 4 7 .9 2 1 0 3 ,0 4 9 .4 4 1 1 3 ,3 9 2 .3 4
C o st o f g oo d s So ld
C o st o f g oo d s S old 2 7 ,9 0 8 .3 7 2 8 ,6 8 2 .3 5 3 3 ,7 0 9 .1 7 3 4 ,5 4 0 .4 0 3 5 ,1 4 9 .4 7 3 0 ,9 7 9 .4 8 3 2 ,3 0 6 .4 7
d e p r e c i a tio n o n t h e f ac t o r y e q u ip m e n t 1 0 ,5 5 0 .0 0 1 0 ,5 5 0 .0 0 1 0 ,5 5 0 .0 0 1 0 ,5 5 0 .0 0 1 0 ,5 5 0 .0 0 1 0 ,5 5 0 .0 0 1 0 ,5 5 0 .0 0
T o ta l c o st o f G o o d s so l d 3 8 ,4 5 8 .3 7 3 9 ,2 3 2 .3 5 4 4 ,2 5 9 .1 7 4 5 ,0 9 0 .4 0 4 5 ,6 9 9 .4 7 4 1 ,5 2 9 .4 8 4 2 ,8 5 6 .4 7
G r oss P r o fi t 3 9 ,3 0 0 .1 0 4 4 ,6 5 9 .3 8 8 1 ,5 5 0 .0 8 8 4 ,3 3 8 .1 9 8 7 ,3 4 8 .4 5 6 1 ,5 1 9 .9 6 7 0 ,5 3 5 .8 7
O p e r a ti n g E x p e n se
S e l l i n g a n d m a rk e t i n g e x p e n s e 2 9 ,5 3 9 .0 4 8 ,2 5 9 .0 4 8 ,2 5 9 .0 4 8 ,2 5 9 .0 4 8 ,2 5 9 .0 4 8 ,2 5 9 .0 4 8 ,2 5 9 .0 4
A d m i n is t ra ti o n 7 ,5 0 0 .0 0 7 ,5 0 0 .0 0 7 ,5 0 0 .0 0 7 ,5 0 0 .0 0 7 ,5 0 0 .0 0 7 ,5 0 0 .0 0 7 ,5 0 0 .0 0
E l e c t rc i ty C o s t 2 5 0 .0 0 2 5 0 .0 0 2 5 0 .0 0 2 5 0 .0 0 2 5 0 .0 0 2 5 0 .0 0 2 5 0 .0 0
T e lep hon e C os t 3 0 0 .0 0 3 0 0 .0 0 3 0 0 .0 0 3 0 0 .0 0 3 0 0 .0 0 3 0 0 .0 0 3 0 0 .0 0
B ro c k fo r sc re e n pa r ka g e 3 ,0 0 0 .0 0 - - - - - -
R e g is t e r c o m m e r c i a l f o r m 5 .0 0
R e g is t e r c o m e r c i a l 5 ,0 0 0 .0 0
I n s p e c t io n w a te r 3 ,1 0 0 .0 0 - - - - - -
T r a n f o r m e r in tr a l la ti o n 2 9 ,8 0 0 .0 0 - - - - - -
P e r m i s s io n to p r o d u c e f o o d p l a c e 8 0 0 .0 0 - - - - - -
T a x P la te 4 2 0 .0 0 - - - - - -
F u el e x p en se 5 0 0 .0 0 5 0 0 .0 0 5 0 0 .0 0 5 0 0 .0 0 5 0 0 .0 0 5 0 0 .0 0 5 0 0 .0 0
O f fi c e S u p p l y 2 0 ,4 6 8 .0 0
D e p ri c i a ti o n 1 5 ,8 5 7 .1 1 1 5 ,8 5 7 .1 1 1 5 ,8 5 7 .1 1 1 5 ,8 5 7 .1 1 1 5 ,8 5 7 .1 1 1 5 ,8 5 7 .1 1 1 5 ,8 5 7 .1 1
T o t a l O p e r a t in g E x p e n s e 1 1 6 ,5 3 9 .1 5 3 2 ,6 6 6 .1 5 3 2 ,6 6 6 .1 5 3 2 ,6 6 6 .1 5 3 2 ,6 6 6 .1 5 3 2 ,6 6 6 .1 5 3 2 ,6 6 6 .1 5
N e t in c o m e b e f o r e o p e r a t i o n ( 7 7 ,2 3 9 .0 5 ) 1 1 ,9 9 3 .2 2 4 8 ,8 8 3 .9 3 5 1 ,6 7 2 .0 4 5 4 ,6 8 2 .3 0 2 8 ,8 5 3 .8 1 3 7 ,8 6 9 .7 2
O p e r a t i n g in c o m e ( lo s s )
Int e re st e x p e ns e ( 3 0 ,0 0 0 .0 0 ) ( 2 9 ,2 7 1 .0 1 ) ( 2 8 ,5 3 6 .5 5 ) ( 2 7 ,7 9 6 .5 8 ) ( 2 7 ,0 5 1 .0 6 ) ( 2 6 ,2 9 9 .9 5 ) ( 2 5 ,5 4 3 .2 1 )
In c o m e (L o ss) B e fo r e T a x e s ( 1 0 7 ,2 3 9 .0 5 ) ( 1 7 ,2 7 7 .7 8 ) 2 0 ,3 4 7 .3 8 2 3 ,8 7 5 .4 6 2 7 ,6 3 1 .2 3 2 ,5 5 3 .8 6 1 2 ,3 2 6 .5 1
I n c o m e ta x e s 3 0 % - - 6 ,1 0 4 .2 1 7 ,1 6 2 .6 4 8 ,2 8 9 .3 7 7 6 6 .1 6 3 ,6 9 7 .9 5
N e t in c o m e ( L o s s ) f o r t h e y e a r ( 1 0 7 ,2 3 9 .0 5 ) ( 1 7 ,2 7 7 .7 8 ) 1 4 ,2 4 3 .1 6 1 6 ,7 1 2 .8 2 1 9 ,3 4 1 .8 6 1 ,7 8 7 .7 0 8 ,6 2 8 .5 6
R e ta i n e d E a r n i n g b e g i n n i n g o f th e m o n t h s - ( 1 0 7 ,2 3 9 .0 5 ) ( 1 2 4 ,5 1 6 .8 4 ) ( 1 1 0 ,2 7 3 .6 7 ) ( 9 3 ,5 6 0 .8 5 ) ( 7 4 ,2 1 8 .9 9 ) ( 7 2 ,4 3 1 .2 9 )
R e t a in e d E a r n in g s ( 1 0 7 ,2 3 9 .0 5 ) ( 1 2 4 ,5 1 6 .8 4 ) ( 1 1 0 ,2 7 3 .6 7 ) ( 9 3 ,5 6 0 .8 5 ) ( 7 4 ,2 1 8 .9 9 ) ( 7 2 ,4 3 1 .2 9 ) ( 6 3 ,8 0 2 .7 4 )
Secon d Y ea r

R e v en u e
Sale 2 0 0 ,9 9 1 .1 1 2 2 0 ,9 3 6 .7 9 3 3 1 ,5 2 5 .4 3 3 3 4 ,9 7 7 .5 6 3 3 8 ,6 9 3 .0 3 2 5 3 ,9 2 3 .8 8 2 7 9 ,2 3 9 .5 6
T o ta l R e v e n u e 2 0 0 ,9 9 1 .1 1 2 2 0 ,9 3 6 .7 9 3 3 1 ,5 2 5 .4 3 3 3 4 ,9 7 7 .5 6 3 3 8 ,6 9 3 .0 3 2 5 3 ,9 2 3 .8 8 2 7 9 ,2 3 9 .5 6
G r oss P r o fi t 1 4 3 ,9 4 4 .6 1 1 6 1 ,5 6 6 .6 9 2 5 4 ,8 5 3 .5 5 2 5 7 ,8 8 0 .9 1 2 6 1 ,2 1 0 .0 0 1 8 5 ,9 1 0 .1 4 2 1 2 ,8 5 8 .7 9
Balance Sheet (Interest increase 5%) A d m i n is t ra ti o n 7 ,5 0 0 .0 0 7 ,5 0 0 .0 0 7 ,5 0 0 .0 0 7 ,5 0 0 .0 0

7 ,5 0 0 .0 0 7 ,5 0 0 .0 0 7 ,5 0 0 .0 0
129
Income Statement (Interest increase 5%)

F i r st Y e a r

N e t in c o m e ( 1 1 0 ,7 2 7 .9 8 ) ( 2 1 ,0 7 1 .0 7 ) 1 0 ,2 4 8 .8 1 1 2 ,5 7 0 .3 4 1 5 ,0 5 0 .2 7 ( 2 ,2 8 3 .6 6 ) 4 ,8 8 9 .3 6
Secon d Y ea r

N e t in c o m e 4 5 ,1 5 5 .9 6 7 2 ,2 8 2 .8 9 1 3 4 ,7 0 4 .5 2 1 3 7 ,2 8 2 .8 2 1 4 0 ,0 6 8 .4 6 9 0 ,5 7 1 .6 0 1 0 9 ,2 2 7 .2 6
T h i rd Y e a r

N e t in c o m e 2 8 9 ,2 4 8 .1 0 3 5 2 ,7 8 3 .7 4 5 6 8 ,9 1 0 .1 6 5 6 8 ,9 2 2 .4 2 5 7 7 ,5 0 8 .1 2 3 9 8 ,8 5 2 .7 7 4 6 3 ,0 8 5 .2 7
Fo urth Y ear

N e t in c o m e 2 7 5 ,5 0 5 .7 7 3 4 2 ,3 7 5 .7 2 5 3 9 ,6 7 7 .1 2 5 4 0 ,2 1 5 .3 8 5 3 9 ,6 7 5 .9 7 3 4 2 ,3 7 6 .8 6 3 4 2 ,3 7 8 .2 6
F i ft h Y e a r

N e t in c o m e 3 2 5 ,6 0 2 .5 5 3 4 0 ,4 5 9 .1 0 5 3 7 ,7 5 4 .2 6 5 3 8 ,2 9 9 .9 1 5 3 7 ,7 5 4 .2 6 3 4 0 ,4 5 9 .1 0 3 4 0 ,4 5 6 .5 5

130

131
F ir s t Y e a r
A S SE T
C u r e n t A s s e ts
C ash 9 0 5 ,3 5 2 . 5 4 8 0 2 ,4 7 0 .1 7 7 3 3 ,7 5 4 .3 7 6 6 6 ,0 1 0 .3 8 6 0 0 , 4 9 7 .6 0 5 1 7 , 6 0 6 .2 8 4 4 1 ,9 0 3 .2 8
In v e n t o r i e s ( E n d i n g In v e n to ry ) 1 ,6 0 4 . 4 1 2 ,5 0 4 .9 9 7 5 9 .9 6 5 1 2 .7 6 6 6 3 .4 1 6 3 8 .4 3 2 6 5 .9 8
T o tal C u rre n t A s s ets 9 0 6 ,9 5 6 . 9 5 8 0 4 ,9 7 5 .1 6 7 3 4 ,5 1 4 .3 3 6 6 6 ,5 2 3 .1 5 6 0 1 , 1 6 1 .0 1 5 1 8 , 2 4 4 .7 1 4 4 2 ,1 6 9 .2 6
N o n C u r r e n t A s s e ts
P r o p e r ty a n d E q u ip m e n t
L and 6 0 6 ,2 1 0 . 0 0 6 0 6 ,2 1 0 .0 0 6 0 6 ,2 1 0 .0 0 6 0 6 ,2 1 0 .0 0 6 0 6 , 2 1 0 .0 0 6 0 6 , 2 1 0 .0 0 6 0 6 ,2 1 0 .0 0
B uilding 1 ,0 4 4 ,0 4 0 . 0 0 1 , 0 3 9 ,6 8 9 .8 3 1 , 0 3 5 ,3 3 9 .6 7 1 ,0 3 0 ,9 8 9 .5 0 1 ,0 2 6 , 6 3 9 .3 3 1 ,0 2 2 , 2 8 9 .1 7 1 ,0 1 7 ,9 3 9 .0 0
D e p r e c i a t io n - B u i ld i n g 4 ,3 5 0 . 1 7 4 ,3 5 0 .1 7 4 ,3 5 0 .1 7 4 ,3 5 0 .1 7 4 , 3 5 0 .1 7 4 , 3 5 0 .1 7 4 ,3 5 0 .1 7
T ota l B u ild in g 1 ,0 3 9 ,6 8 9 . 8 3 1 , 0 3 5 ,3 3 9 .6 7 1 , 0 3 0 ,9 8 9 .5 0 1 ,0 2 6 ,6 3 9 .3 3 1 ,0 2 2 , 2 8 9 .1 7 1 ,0 1 7 , 9 3 9 .0 0 1 ,0 1 3 ,5 8 8 .8 3
E qu ipm e nt 1 0 8 ,8 5 0 . 0 0 1 0 5 ,8 2 6 .3 9 1 0 2 ,8 0 2 .7 8 9 9 ,7 7 9 .1 7 9 6 , 7 5 5 .5 6 9 3 , 7 3 1 .9 4 9 0 ,7 0 8 .3 3
D e p r e c i a t io n - e q u ip m e n t 3 ,0 2 3 . 6 1 3 ,0 2 3 .6 1 3 ,0 2 3 .6 1 3 ,0 2 3 .6 1 3 , 0 2 3 .6 1 3 , 0 2 3 .6 1 3 ,0 2 3 .6 1
T ota l E q u ip m en t 1 0 5 ,8 2 6 . 3 9 1 0 2 ,8 0 2 .7 8 9 9 ,7 7 9 .1 7 9 6 ,7 5 5 .5 6 9 3 , 7 3 1 .9 4 9 0 , 7 0 8 .3 3 8 7 ,6 8 4 .7 2
V e ch ine 2 9 9 ,0 0 0 . 0 0 2 9 4 ,0 1 6 .6 7 2 8 9 ,0 3 3 .3 3 2 8 4 ,0 5 0 .0 0 2 7 9 , 0 6 6 .6 7 2 7 4 , 0 8 3 .3 3 2 6 9 ,1 0 0 .0 0
D e p r e c i a t io n - V e c h i n e 4 ,9 8 3 . 3 3 4 ,9 8 3 .3 3 4 ,9 8 3 .3 3 4 ,9 8 3 .3 3 4 , 9 8 3 .3 3 4 , 9 8 3 .3 3 4 ,9 8 3 .3 3
T ota l V ec h in e 2 9 4 ,0 1 6 . 6 7 2 8 9 ,0 3 3 .3 3 2 8 4 ,0 5 0 .0 0 2 7 9 ,0 6 6 .6 7 2 7 4 , 0 8 3 .3 3 2 6 9 , 1 0 0 .0 0 2 6 4 ,1 1 6 .6 7
M e c h in e 6 3 3 ,0 0 0 . 0 0 6 2 2 ,4 5 0 .0 0 6 1 1 ,9 0 0 .0 0 6 0 1 ,3 5 0 .0 0 5 9 0 , 8 0 0 .0 0 5 8 0 , 2 5 0 .0 0 5 6 9 ,7 0 0 .0 0
D e p r e c i a t io n - M e c h i n e 1 0 ,5 5 0 . 0 0 1 0 ,5 5 0 .0 0 1 0 ,5 5 0 .0 0 1 0 ,5 5 0 .0 0 1 0 , 5 5 0 .0 0 1 0 , 5 5 0 .0 0 1 0 ,5 5 0 .0 0
T ota l M a ch in e 6 2 2 ,4 5 0 . 0 0 6 1 1 ,9 0 0 .0 0 6 0 1 ,3 5 0 .0 0 5 9 0 ,8 0 0 .0 0 5 8 0 , 2 5 0 .0 0 5 6 9 , 7 0 0 .0 0 5 5 9 ,1 5 0 .0 0
P a cka ge 2 1 0 ,0 0 0 . 0 0 2 0 6 ,5 0 0 .0 0 2 0 3 ,0 0 0 .0 0 1 9 9 ,5 0 0 .0 0 1 9 6 , 0 0 0 .0 0 1 9 2 , 5 0 0 .0 0 1 8 9 ,0 0 0 .0 0
D e p r e c i a t io n - P a c k a g e 3 ,5 0 0 . 0 0 3 ,5 0 0 .0 0 3 ,5 0 0 .0 0 3 ,5 0 0 .0 0 3 , 5 0 0 .0 0 3 , 5 0 0 .0 0 3 ,5 0 0 .0 0
T ota l P ac kag e 2 0 6 ,5 0 0 . 0 0 2 0 3 ,0 0 0 .0 0 1 9 9 ,5 0 0 .0 0 1 9 6 ,0 0 0 .0 0 1 9 2 , 5 0 0 .0 0 1 8 9 , 0 0 0 .0 0 1 8 5 ,5 0 0 .0 0
T o ta l N o n c u r r e n t a s s e ts 2 ,8 7 4 ,6 9 2 . 8 9 2 , 8 4 8 ,2 8 5 .7 8 2 , 8 2 1 ,8 7 8 .6 7 2 ,7 9 5 ,4 7 1 .5 6 2 ,7 6 9 , 0 6 4 .4 4 2 ,7 4 2 , 6 5 7 .3 3 2 ,7 1 6 ,2 5 0 .2 2
TO TA L A SS ET S 3 ,7 8 1 ,6 4 9 . 8 4 3 , 6 5 3 ,2 6 0 .9 4 3 , 5 5 6 ,3 9 2 .9 9 3 ,4 6 1 ,9 9 4 .7 0 3 ,3 7 0 , 2 2 5 .4 5 3 ,2 6 0 , 9 0 2 .0 4 3 ,1 5 8 ,4 1 9 .4 9
L I A B IL IT Y A N D E Q U I T Y
L I A B IL IT Y
N o n C u r r e n t L i a b il i t y
L o ng T erm D e bt 3 ,8 8 8 ,8 8 8 . 8 9 3 , 7 7 7 ,7 7 7 .7 8 3 , 6 6 6 ,6 6 6 .6 7 3 ,5 5 5 ,5 5 5 .5 6 3 ,4 4 4 , 4 4 4 .4 4 3 ,3 3 3 , 3 3 3 .3 3 3 ,2 2 2 ,2 2 2 .2 2
T o t a l L i a b i li t ie s 3 ,8 8 8 ,8 8 8 . 8 9 3 , 7 7 7 ,7 7 7 .7 8 3 , 6 6 6 ,6 6 6 .6 7 3 ,5 5 5 ,5 5 5 .5 6 3 ,4 4 4 , 4 4 4 .4 4 3 ,3 3 3 , 3 3 3 .3 3 3 ,2 2 2 ,2 2 2 .2 2
E Q U IT Y
R e taine s E arnin gs ก ำ ไ รส ะ ส ม (1 0 7 ,2 3 9 . 0 5 ) ( 1 2 4 ,5 1 6 .8 4 ) ( 1 1 0 ,2 7 3 .6 7 ) (9 3 ,5 6 0 .8 5 ) (7 4 , 2 1 8 .9 9 ) ( 7 2 , 4 3 1 .2 9 ) ( 6 3 ,8 0 2 .7 4 )
T o tal E q uity (1 0 7 ,2 3 9 . 0 5 ) ( 1 2 4 ,5 1 6 .8 4 ) ( 1 1 0 ,2 7 3 .6 7 ) (9 3 ,5 6 0 .8 5 ) (7 4 , 2 1 8 .9 9 ) ( 7 2 , 4 3 1 .2 9 ) ( 6 3 ,8 0 2 .7 4 )
T o t a l l ia b i l i ti e s & E q u it y 3 ,7 8 1 ,6 4 9 . 8 4 3 , 6 5 3 ,2 6 0 .9 4 3 , 5 5 6 ,3 9 2 .9 9 3 ,4 6 1 ,9 9 4 .7 0 3 ,3 7 0 , 2 2 5 .4 5 3 ,2 6 0 , 9 0 2 .0 4 3 ,1 5 8 ,4 1 9 .4 9
- - - - - - -
… W e p a y in t e r e s t a n d t a x o n m o n t h . - - - - - -
S econ d Y ear
A S SE T
C ash 1 7 ,8 3 9 . 5 7 1 4 ,7 8 3 .1 8 7 7 ,1 4 9 .7 2 1 4 2 ,0 8 4 .7 5 2 1 0 , 7 3 5 .3 5 2 1 8 , 7 5 1 .8 5 2 5 3 ,0 1 8 .8 4
In v e n t o r i e s ( E n d i n g In v e n to ry ) 7 25.54 5 2 7 .8 5 7 7 0 .3 8 1 ,1 3 0 .1 4 6 7 5 .5 2 8 , 7 2 0 .1 8 9 ,9 5 7 .8 2
T o tal C u rre n t A s s ets 1 8 ,5 6 5 . 1 1 1 5 ,3 1 1 .0 3 7 7 ,9 2 0 .1 0 1 4 3 ,2 1 4 .8 9 Paotoong
2 1 1 , 4 1 0 .8 6 Drinking
2 2 7 , 4 7 2 .0 3 water
2 6 2 ,9 7 6Company
.6 6
Balance Sheet (Interest increase 10%) P r o p e r ty a n d E q u ip m e n t
132

133
F i r st Y e a r

R e v en u e
Sale 7 7 ,7 5 8 .4 7 8 3 ,8 9 1 .7 3 1 2 5 ,8 0 9 .2 5 1 2 9 ,4 2 8 .5 8 1 3 3 ,0 4 7 .9 2 1 0 3 ,0 4 9 .4 4 1 1 3 ,3 9 2 .3 4
T o ta l R e v e n u e 7 7 ,7 5 8 .4 7 8 3 ,8 9 1 .7 3 1 2 5 ,8 0 9 .2 5 1 2 9 ,4 2 8 .5 8 1 3 3 ,0 4 7 .9 2 1 0 3 ,0 4 9 .4 4 1 1 3 ,3 9 2 .3 4
G r oss P r o fi t 3 9 ,3 0 0 .1 0 4 4 ,6 5 9 .3 8 8 1 ,5 5 0 .0 8 8 4 ,3 3 8 .1 9 8 7 ,3 4 8 .4 5 6 1 ,5 1 9 .9 6 7 0 ,5 3 5 .8 7
A d m i n is t ra ti o n 7 ,5 0 0 .0 0 7 ,5 0 0 .0 0 7 ,5 0 0 .0 0 7 ,5 0 0 .0 0 7 ,5 0 0 .0 0 7 ,5 0 0 .0 0 7 ,5 0 0 .0 0
E l e c t rc i ty C o s t 2 5 0 .0 0 2 5 0 .0 0 2 5 0 .0 0 2 5 0 .0 0 2 5 0 .0 0 2 5 0 .0 0 2 5 0 .0 0
T e lep hon e C os t 3 0 0 .0 0 3 0 0 .0 0 3 0 0 .0 0 3 0 0 .0 0 3 0 0 .0 0 3 0 0 .0 0 3 0 0 .0 0
T a x P la te 4 2 0 .0 0 - - - - - -
F u el e x p en se 5 0 0 .0 0 5 0 0 .0 0 5 0 0 .0 0 5 0 0 .0 0 5 0 0 .0 0 5 0 0 .0 0 5 0 0 .0 0
O f fi c e S u p p l y 2 0 ,4 6 8 .0 0
D e p ri c i a ti o n 1 5 ,8 5 7 .1 1 1 5 ,8 5 7 .1 1 1 5 ,8 5 7 .1 1 1 5 ,8 5 7 .1 1 1 5 ,8 5 7 .1 1 1 5 ,8 5 7 .1 1 1 5 ,8 5 7 .1 1
I n c o m e ta x e s 3 0 % - - 6 ,1 0 4 .2 1 7 ,1 6 2 .6 4 8 ,2 8 9 .3 7 7 6 6 .1 6 3 ,6 9 7 .9 5
Secon d Y ea r

R e v en u e
Sale 2 0 0 ,9 9 1 .1 1 2 2 0 ,9 3 6 .7 9 3 3 1 ,5 2 5 .4 3 3 3 4 ,9 7 7 .5 6 3 3 8 ,6 9 3 .0 3 2 5 3 ,9 2 3 .8 8 2 7 9 ,2 3 9 .5 6
T o ta l R e v e n u e 2 0 0 ,9 9 1 .1 1 2 2 0 ,9 3 6 .7 9 3 3 1 ,5 2 5 .4 3 3 3 4 ,9 7 7 .5 6 3 3 8 ,6 9 3 .0 3 2 5 3 ,9 2 3 .8 8 2 7 9 ,2 3 9 .5 6
G r oss P r o fi t 1 4 3 ,9 4 4 .6 1 1 6 1 ,5 6 6 .6 9 2 5 4 ,8 5 3 .5 5 2 5 7 ,8 8 0 .9 1 2 6 1 ,2 1 0 .0 0 1 8 5 ,9 1 0 .1 4 2 1 2 ,8 5 8 .7 9
S e l l i n g a n d m a rk e t i n g e x p e n s e
A d m i n is t ra ti o n
2 1 ,7 0 0 .0 0
7 ,5 0 0 .0 0
1 ,7 0 0 .0 0
7 ,5 0 0 .0 0
1 ,7 0 0 .0 0
7 ,5 0 0 .0 0
1 ,7 0 0 .0 0
7 ,5 0 0 .0 0
1 ,7 0 0 .0 0
7 ,5 0 0 .0 0
1 ,7 0 0 .0 0
7 ,5 0 0 .0 0
1 ,7 0 0 .0 0
7 ,5 0 0 .0 0
134

135

136
F ir s t Y e a r
A S SE T
C ash 9 0 5 ,3 5 2 . 5 4 8 0 2 ,4 7 0 .1 7 7 3 3 ,7 5 4 .3 7 6 6 6 ,0 1 0 .3 8 6 0 0 , 4 9 7 .6 0 5 1 7 , 6 0 6 .2 8 4 4 1 ,9 0 3 .2 8
In v e n t o r i e s ( E n d i n g In v e n to ry ) 1 ,6 0 4 . 4 1 2 ,5 0 4 .9 9 7 5 9 .9 6 5 1 2 .7 6 6 6 3 .4 1 6 3 8 .4 3 2 6 5 .9 8
T o tal C u rre n t A s s ets 9 0 6 ,9 5 6 . 9 5 8 0 4 ,9 7 5 .1 6 7 3 4 ,5 1 4 .3 3 6 6 6 ,5 2 3 .1 5 6 0 1 , 1 6 1 .0 1 5 1 8 , 2 4 4 .7 1 4 4 2 ,1 6 9 .2 6
P r o p e r ty a n d E q u ip m e n t
L and 6 0 6 ,2 1 0 . 0 0 6 0 6 ,2 1 0 .0 0 6 0 6 ,2 1 0 .0 0 6 0 6 ,2 1 0 .0 0 6 0 6 , 2 1 0 .0 0 6 0 6 , 2 1 0 .0 0 6 0 6 ,2 1 0 .0 0
B uilding 1 ,0 4 4 ,0 4 0 . 0 0 1 , 0 3 9 ,6 8 9 .8 3 1 , 0 3 5 ,3 3 9 .6 7 1 ,0 3 0 ,9 8 9 .5 0 1 ,0 2 6 , 6 3 9 .3 3 1 ,0 2 2 , 2 8 9 .1 7 1 ,0 1 7 ,9 3 9 .0 0
D e p r e c i a t io n - B u i ld i n g 4 ,3 5 0 . 1 7 4 ,3 5 0 .1 7 4 ,3 5 0 .1 7 4 ,3 5 0 .1 7 4 , 3 5 0 .1 7 4 , 3 5 0 .1 7 4 ,3 5 0 .1 7
T ota l B u ild in g 1 ,0 3 9 ,6 8 9 . 8 3 1 , 0 3 5 ,3 3 9 .6 7 1 , 0 3 0 ,9 8 9 .5 0 1 ,0 2 6 ,6 3 9 .3 3 1 ,0 2 2 , 2 8 9 .1 7 1 ,0 1 7 , 9 3 9 .0 0 1 ,0 1 3 ,5 8 8 .8 3
E qu ipm e nt 1 0 8 ,8 5 0 . 0 0 1 0 5 ,8 2 6 .3 9 1 0 2 ,8 0 2 .7 8 9 9 ,7 7 9 .1 7 9 6 , 7 5 5 .5 6 9 3 , 7 3 1 .9 4 9 0 ,7 0 8 .3 3
D e p r e c i a t io n - e q u ip m e n t 3 ,0 2 3 . 6 1 3 ,0 2 3 .6 1 3 ,0 2 3 .6 1 3 ,0 2 3 .6 1 3 , 0 2 3 .6 1 3 , 0 2 3 .6 1 3 ,0 2 3 .6 1
T ota l E q u ip m en t 1 0 5 ,8 2 6 . 3 9 1 0 2 ,8 0 2 .7 8 9 9 ,7 7 9 .1 7 9 6 ,7 5 5 .5 6 9 3 , 7 3 1 .9 4 9 0 , 7 0 8 .3 3 8 7 ,6 8 4 .7 2
V e ch ine 2 9 9 ,0 0 0 . 0 0 2 9 4 ,0 1 6 .6 7 2 8 9 ,0 3 3 .3 3 2 8 4 ,0 5 0 .0 0 2 7 9 , 0 6 6 .6 7 2 7 4 , 0 8 3 .3 3 2 6 9 ,1 0 0 .0 0
D e p r e c i a t io n - V e c h i n e 4 ,9 8 3 . 3 3 4 ,9 8 3 .3 3 4 ,9 8 3 .3 3 4 ,9 8 3 .3 3 4 , 9 8 3 .3 3 4 , 9 8 3 .3 3 4 ,9 8 3 .3 3
T ota l V ec h in e 2 9 4 ,0 1 6 . 6 7 2 8 9 ,0 3 3 .3 3 2 8 4 ,0 5 0 .0 0 2 7 9 ,0 6 6 .6 7 2 7 4 , 0 8 3 .3 3 2 6 9 , 1 0 0 .0 0 2 6 4 ,1 1 6 .6 7
M e c h in e 6 3 3 ,0 0 0 . 0 0 6 2 2 ,4 5 0 .0 0 6 1 1 ,9 0 0 .0 0 6 0 1 ,3 5 0 .0 0 5 9 0 , 8 0 0 .0 0 5 8 0 , 2 5 0 .0 0 5 6 9 ,7 0 0 .0 0
D e p r e c i a t io n - M e c h i n e 1 0 ,5 5 0 . 0 0 1 0 ,5 5 0 .0 0 1 0 ,5 5 0 .0 0 1 0 ,5 5 0 .0 0 1 0 , 5 5 0 .0 0 1 0 , 5 5 0 .0 0 1 0 ,5 5 0 .0 0
T ota l M a ch in e 6 2 2 ,4 5 0 . 0 0 6 1 1 ,9 0 0 .0 0 6 0 1 ,3 5 0 .0 0 5 9 0 ,8 0 0 .0 0 5 8 0 , 2 5 0 .0 0 5 6 9 , 7 0 0 .0 0 5 5 9 ,1 5 0 .0 0
P a cka ge 2 1 0 ,0 0 0 . 0 0 2 0 6 ,5 0 0 .0 0 2 0 3 ,0 0 0 .0 0 1 9 9 ,5 0 0 .0 0 1 9 6 , 0 0 0 .0 0 1 9 2 , 5 0 0 .0 0 1 8 9 ,0 0 0 .0 0
D e p r e c i a t io n - P a c k a g e 3 ,5 0 0 . 0 0 3 ,5 0 0 .0 0 3 ,5 0 0 .0 0 3 ,5 0 0 .0 0 3 , 5 0 0 .0 0 3 , 5 0 0 .0 0 3 ,5 0 0 .0 0
T ota l P ac kag e 2 0 6 ,5 0 0 . 0 0 2 0 3 ,0 0 0 .0 0 1 9 9 ,5 0 0 .0 0 1 9 6 ,0 0 0 .0 0 1 9 2 , 5 0 0 .0 0 1 8 9 , 0 0 0 .0 0 1 8 5 ,5 0 0 .0 0
T o ta l N o n c u r r e n t a s s e ts 2 ,8 7 4 ,6 9 2 . 8 9 2 , 8 4 8 ,2 8 5 .7 8 2 , 8 2 1 ,8 7 8 .6 7 2 ,7 9 5 ,4 7 1 .5 6 2 ,7 6 9 , 0 6 4 .4 4 2 ,7 4 2 , 6 5 7 .3 3 2 ,7 1 6 ,2 5 0 .2 2
TO TA L A SS ET S 3 ,7 8 1 ,6 4 9 . 8 4 3 , 6 5 3 ,2 6 0 .9 4 3 , 5 5 6 ,3 9 2 .9 9 3 ,4 6 1 ,9 9 4 .7 0 3 ,3 7 0 , 2 2 5 .4 5 3 ,2 6 0 , 9 0 2 .0 4 3 ,1 5 8 ,4 1 9 .4 9
L I A B IL IT Y A N D E Q U I T Y
L I A B IL IT Y
N o n C u r r e n t L i a b il i t y
L o ng T erm D e bt 3 ,8 8 8 ,8 8 8 . 8 9 3 , 7 7 7 ,7 7 7 .7 8 3 , 6 6 6 ,6 6 6 .6 7 3 ,5 5 5 ,5 5 5 .5 6 3 ,4 4 4 , 4 4 4 .4 4 3 ,3 3 3 , 3 3 3 .3 3 3 ,2 2 2 ,2 2 2 .2 2
T o t a l L i a b i li t ie s 3 ,8 8 8 ,8 8 8 . 8 9 3 , 7 7 7 ,7 7 7 .7 8 3 , 6 6 6 ,6 6 6 .6 7 3 ,5 5 5 ,5 5 5 .5 6 3 ,4 4 4 , 4 4 4 .4 4 3 ,3 3 3 , 3 3 3 .3 3 3 ,2 2 2 ,2 2 2 .2 2
E Q U IT Y
R e taine s E arnin gs ก ำ ไ รส ะ ส ม (1 0 7 ,2 3 9 . 0 5 ) ( 1 2 4 ,5 1 6 .8 4 ) ( 1 1 0 ,2 7 3 .6 7 ) (9 3 ,5 6 0 .8 5 ) (7 4 , 2 1 8 .9 9 ) ( 7 2 , 4 3 1 .2 9 ) ( 6 3 ,8 0 2 .7 4 )
T o tal E q uity (1 0 7 ,2 3 9 . 0 5 ) ( 1 2 4 ,5 1 6 .8 4 ) ( 1 1 0 ,2 7 3 .6 7 ) (9 3 ,5 6 0 .8 5 ) (7 4 , 2 1 8 .9 9 ) ( 7 2 , 4 3 1 .2 9 ) ( 6 3 ,8 0 2 .7 4 )
T o t a l l ia b i l i ti e s & E q u it y 3 ,7 8 1 ,6 4 9 . 8 4 3 , 6 5 3 ,2 6 0 .9 4 3 , 5 5 6 ,3 9 2 .9 9 3 ,4 6 1 ,9 9 4 .7 0 3 ,3 7 0 , 2 2 5 .4 5 3 ,2 6 0 , 9 0 2 .0 4 3 ,1 5 8 ,4 1 9 .4 9
- - - - - - -
… W e p a y in t e r e s t a n d t a x o n m o n t h . - - - - - -
S econ d Y ear
A S SE T
C ash 1 7 ,8 3 9 . 5 7 1 4 ,7 8 3 .1 8 7 7 ,1 4 9 .7 2 1 4 2 ,0 8 4 .7 5 2 1 0 , 7 3 5 .3 5 2 1 8 , 7 5 1 .8 5 2 5 3 ,0 1 8 .8 4
In v e n t o r i e s ( E n d i n g In v e n to ry ) 7 25.54 5 2 7 .8 5 7 7 0 .3 8 1 ,1 3 0 .1 4 6 7 5 .5 2 8 , 7 2 0 .1 8 9 ,9 5 7 .8 2
T o tal C u rre n t A s s ets 1 8 ,5 6 5 . 1 1 1 5 ,3 1 1 .0 3 7 7 ,9 2 0 .1 0
Paotoong
1 4 3 ,2 1 4 .8 9
Drinking
2 1 1 , 4 1 0 .8 6
water2 6Company
2 2 7 , 4 7 2 .0 3 2 ,9 7 6 .6 6
Balance Sheet (Interest increase 15%) P r o p e r ty a n d E q u ip m e n t
137

138
F i r st Y e a r

R e v en u e
Sale 7 7 ,7 5 8 .4 7 8 3 ,8 9 1 .7 3 1 2 5 ,8 0 9 .2 5 1 2 9 ,4 2 8 .5 8 1 3 3 ,0 4 7 .9 2 1 0 3 ,0 4 9 .4 4 1 1 3 ,3 9 2 .3 4
T o ta l R e v e n u e 7 7 ,7 5 8 .4 7 8 3 ,8 9 1 .7 3 1 2 5 ,8 0 9 .2 5 1 2 9 ,4 2 8 .5 8 1 3 3 ,0 4 7 .9 2 1 0 3 ,0 4 9 .4 4 1 1 3 ,3 9 2 .3 4
G r oss P r o fi t 3 9 ,3 0 0 .1 0 4 4 ,6 5 9 .3 8 8 1 ,5 5 0 .0 8 8 4 ,3 3 8 .1 9 8 7 ,3 4 8 .4 5 6 1 ,5 1 9 .9 6 7 0 ,5 3 5 .8 7
A d m i n is t ra ti o n 7 ,5 0 0 .0 0 7 ,5 0 0 .0 0 7 ,5 0 0 .0 0 7 ,5 0 0 .0 0 7 ,5 0 0 .0 0 7 ,5 0 0 .0 0 7 ,5 0 0 .0 0
E l e c t rc i ty C o s t 2 5 0 .0 0 2 5 0 .0 0 2 5 0 .0 0 2 5 0 .0 0 2 5 0 .0 0 2 5 0 .0 0 2 5 0 .0 0
T e lep hon e C os t 3 0 0 .0 0 3 0 0 .0 0 3 0 0 .0 0 3 0 0 .0 0 3 0 0 .0 0 3 0 0 .0 0 3 0 0 .0 0
T a x P la te 4 2 0 .0 0 - - - - - -
F u el e x p en se 5 0 0 .0 0 5 0 0 .0 0 5 0 0 .0 0 5 0 0 .0 0 5 0 0 .0 0 5 0 0 .0 0 5 0 0 .0 0
O f fi c e S u p p l y 2 0 ,4 6 8 .0 0
D e p ri c i a ti o n 1 5 ,8 5 7 .1 1 1 5 ,8 5 7 .1 1 1 5 ,8 5 7 .1 1 1 5 ,8 5 7 .1 1 1 5 ,8 5 7 .1 1 1 5 ,8 5 7 .1 1 1 5 ,8 5 7 .1 1
I n c o m e ta x e s 3 0 % - - 6 ,1 0 4 .2 1 7 ,1 6 2 .6 4 8 ,2 8 9 .3 7 7 6 6 .1 6 3 ,6 9 7 .9 5
Secon d Y ea r

R e v en u e
Sale 2 0 0 ,9 9 1 .1 1 2 2 0 ,9 3 6 .7 9 3 3 1 ,5 2 5 .4 3 3 3 4 ,9 7 7 .5 6 3 3 8 ,6 9 3 .0 3 2 5 3 ,9 2 3 .8 8 2 7 9 ,2 3 9 .5 6
T o ta l R e v e n u e 2 0 0 ,9 9 1 .1 1 2 2 0 ,9 3 6 .7 9 3 3 1 ,5 2 5 .4 3 3 3 4 ,9 7 7 .5 6 3 3 8 ,6 9 3 .0 3 2 5 3 ,9 2 3 .8 8 2 7 9 ,2 3 9 .5 6
G r oss P r o fi t 1 4 3 ,9 4 4 .6 1 1 6 1 ,5 6 6 .6 9 2 5 4 ,8 5 3 .5 5 2 5 7 ,8 8 0 .9 1 2 6 1 ,2 1 0 .0 0 1 8 5 ,9 1 0 .1 4 2 1 2 ,8 5 8 .7 9
A d m i n is t ra ti o n 7 ,5 0 0 .0 0 7 ,5 0 0 .0 0 7 ,5 0 0 .0 0 7 ,5 0 0 .0 0 7 ,5 0 0 .0 0 7 ,5 0 0 .0 0 7 ,5 0 0 .0 0

139

140
Chapter 7
Project feasibility
summary

141
Project feasibility summary
Nowadays, the competitive in many types of business are extremely advanced.

Therefore the important factor that the operators should consider carefully before launching
products is to pay attention and select business seriously. And the operators have to know
what business is interesting for investment and have potential. Issues that the operators may
consider are; products and services demand in the market, intensity competition as well as the
growth of business in the future. These issues can help to decision for the operators to select
business easily. The successful business should evaluate readiness of the operators on several
parts before start doing business. The readiness such as readiness in physical and mental,
knowledge, expert specialized as well as attribute or personality of good operators. In
addition, a clearly business goals will result in growing business with confidence.
Consumer demand for drinking water is increasing as population and income of the
households. Resulting in new operators that see market opportunities and enter in drinking
water business coincide with Thai people stop drinking rain water, so drinking water market
is quite high. But have to produce in standard and then the market will grow.
For drinking water business in ChiangRai province has high competitive and the
company choose to establish at Moo 24, Soi Sunkwong 6/1 Robweing road ,Muang
ChaingRai. For the operators who already are in Chiang Rai for example; Sakol Drinking
Water that established by Mr.Sakol Kuetakul and it’s located on 3 ChaingRai-WeingChai
road, Rob Weing district, Muang ChaingRai. It is the longest opened and has high market
share. Phanwannachai Drinking Water is established by Miss Aitayar Wanachayongkoon. It’s
located at 265, Phahonyothin road, Phan, ChaingRai. And it’s established for a long time.
Moreover the nearly competitors are Phanwannachai Drinking Water and Yenjai Drinking
Water.
All the competitors will see that each company has own different features. Therefore,
the company studies strengths and weakness of other competitors that existing in the market
for setting own competitive strategy in order to suitable for establish own business to
compete and expand in markets.
For the external factors; social factors, political factors, economic factors quite not
impact for drinking water business, but the company emphasize for technological factors.
Because machines and equipments in the company quite important and necessary to use in
the production. The management of the company in the previous phase of operations must be

142
studied and decided on production, management within company, capital, and markets to
provide products. For management and organizational structure, company will register under
the limited company and pay tax in term of juristic person to the Revenue Department. And
follow the Business Development Department role for establish company.
For marketing, mostly our customer is household, restaurant, dormitory in Weing and
RobWeing Muang ChaingRai. In public relations， make sure that our product has high
quality by the certificate GMP from Food and Drug Administration, use billboard stick with
car (pick up) that delivery product to customers. And use on 107.25 MHz (local station)
between 10AM. To 12 PM. Amount 15 second.
In production of drinking water is in the process of operational efficiency and
production process of advanced drinking water. The market demand is increase 50% in
summer (March, April, and May). In transportation, begin from drinking water that has
inspected quality and then deliver to consumers and agencies follow scheduled time. The
company use land in transportation goods from warehouse to consumers. production cost
may change from sales forecast amount 10% until year 3.
7.1 Analysis of possible in financial
7.1.1 Estimate cost

Investment structure of Paotoong drinkink water company invest on established
factory and building amount 4,000,000bath
Table 1 Investment cost
Investment cost Value (Bath)

Land 600,000
Buildings 1,044,040
Equipment 1,079,318
Total 2,723,358
Table 7.1

143
7.2 Depreciation of fix asset
Paotoong drinking water have fix asset such as land (not value in depreciation cost equal
0 bath), building, machine, vehicle. So, in each asset have differ in life time.
1. Land 0 year
2. Building 20 year
3. Machine 5 year
4. Vehicle 5 year
Table 7.2 show depreciation of fix asset

Depreciation
Invesment Amout Year 1 Year 2 Year 3 Year 4 Year 5
No. (Year)
1 Land 600,000 0 0 0 0 0 0
2 Building 942,040 20 47,102 47,100 47,100 47,100 47,100
3 Machine 651,000 5 132,600 132,600 132,600 126,600 126,600
4 Vehicle 231,000 5 46,200 46,200 46,200 46,200 46,200
Total of
225,902 225,900 225,900 219,900 219,900
depreciation
Table 7.2
7.3 The estimate cost and expenditure

Paotoong drinking water compay have cost and expenditure divide two part as
follow this:
7.3.1.Pre operation cost
Pre-operation cost Total price

Permission to dig ground to use underground water 10
Analyze sample of underground water 1,200
Register commercial 5
Inspection water 3,100
Permission to produce food place 800
LandScrap 5,000
Tax Plate 420
Tranformer intrallation 29,800
Total Operating 40335
Table 7.3

144
7.3.2.Cost of drinking water production and operations

7.3.2.1Raw material costs of the company of valuable raw materials consists
- Cap seal (4,000 Pieces) 170 baht/kg
7.3.2.2. Employee salary
- Administration 7,500 baht/month
- Production 3,000 baht/month
- Shipment 4,500 baht/month
- Security 4,000 baht/month
The company has salaries paid of employees defined by features that are opened up.
And have a policy of increasing salaries for all employees in the year 3 of operators are 10%.
The company will be added as a production position of 2 people per year and will start in
year 2. Our company will receive shipment position for 1 people in year 3. For part time, the
company will receive employee in year 2 between March to June for every years and paid up
80 baht/day or 2,080 baht/month.
7.2.3.3 Utility cost
a. Power value of industry as a household industry and electric charge at
1.7035 baht per unit.
b. Water supply without charge because industry is dug up underground
water to use within industry.
7.2.3.4 Other
c. Include telephone, internet, gasoline costs, and miscellaneous expenses.
Costs of drinking water production and operating are divided fixed costs and variable
costs. This will be depends cost on the company's production in each period that will not
charge fixed costs remain the same.
Budget use in the industry is about 4,000,000 baht. The industry has capital from
investors or lending in the rate of 100%. It charged 5 percent interest loan over a period of 5
years. After the industry is operating, industry is time to pay back in year 4. All of this is seen
that the drinking water industry have the probability of business doing and the return on the
investment level of satisfaction.
Industry has risk that means opportunities for industry of drinking water will be losses
the result in operating. It may not operate successfully according to plan or target. Operation

145
of all activities must have a definite risk and occurred in one level for executive to face.
Uncertain risks are Management cannot be predicted and must prevent or eliminate such
risks. Risks caused by external factors are a risk that management itself can not predict and
can not control. It is beyond the risk management and operations management such as,
technological changes, customer needs, economic conditions, competitive circumstances,
shortages of raw materials, and substitute product. Risk that management of industry must be
constantly facing is influenced by internal risk. Which may be diverse and significant
include, risk in operations such as risk of human resources, errors caused by defects of the
machinery running, efficiency of the product, health and safety. Risk of integrity consists,
financial reporting is fraud, and employees are fraud. Risk in mandate includes, leadership,
commissioning authority, providing credit, and media. Final risk is financial risk. When
revenues start to decline affect operations directly because the rate of increase of annual
income does not increase much. It same as similar expenses because it costs a rate increase
that may not pay back period of within 5 years. The interest rate is risk considered to have no
effect on all operations. Because interest rates increase and the payback period is still the
same. It allows businesses to operate in at all and will be seen that the financial risk is critical
to many businesses. Therefore, industrial and drinking water must care costs every time the
market and more marketing strategies to attract customers to date to increase business
revenue. If business income because of lower than 10 percent and it may cause industry to
suffer with loss. Attention in detail is very important to the business.

146
Reference

147
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 คุณ พีระวัฒน์ แก่นเจริญ.เจ้าหน้าที่ควบคุมการผลิตน้าดื่มตราลานดาว.สัมภาษณ์,24 ธันวาคม 2552
 คุณ สุชาติ กิตรัตน์.เจ้าของบริษัทน้าดื่มไทยทิพย์.สัมภาษณ์,10,มกราคม 2553

148
Appendix

149
Production and Inventory
Year1 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Production
Small bottle 2,500.00 2,500.00 3,000.00 3,500.00 3,700.00 2,800.00 3,000.00 3,500.00 3,700.00 4,200.00 4,600.00 4,900.00
Big Tank 2,700.00 2,700.00 3,200.00 3,600.00 3,800.00 3,000.00 3,200.00 3,600.00 3,800.00 4,300.00 4,700.00 5,200.00
Add:Beginning inventories
Small bottle - 400.88 600.64 152.37 103.56 154.18 126.02 12.94 89.82 23.13 79.35 120.77
Big Tank - 401.79 703.08 302.84 202.10 200.87 260.38 227.15 270.60 155.77 152.08 115.84
Deduct:Sale
Small bottle 2,099.12 2,300.24 3,448.26 3,548.82 3,649.38 2,828.16 3,113.07 3,423.12 3,766.69 4,143.78 4,558.58 5,019.46
Big Tank 2,298.21 2,398.71 3,600.24 3,700.74 3,801.23 2,940.49 3,233.23 3,556.55 3,914.83 4,303.69 4,736.24 5,208.12
Ending inventories
Small bottle 400.88 600.64 152.37 103.56 154.18 126.02 12.94 89.82 23.13 79.35 120.77 1.31
Big Tank 401.79 703.08 302.84 202.10 200.87 260.38 227.15 270.60 155.77 152.08 115.84 107.72
Production
Small bottle 5,700.00 6,000.00 9,200.00 9,300.00 9,200.00 9,000.00 8,000.00 8,200.00 9,300.00 10,200.00 11,000.00 11,000.00
Big Tank 5,800.00 6,300.00 9,400.00 9,600.00 9,500.00 9,200.00 8,200.00 8,400.00 9,600.00 10,800.00 11,500.00 11,300.00
Small bottle 1.31 181.82 114.59 213.75 318.11 217.13 2,244.04 2,575.74 2,338.50 2,358.59 2,351.75 2,123.16
Big Tank 107.72 180.10 184.08 129.14 175.81 24.12 1,988.07 2,230.62 1,886.16 1,856.32 2,064.59 1,912.60
Deduct:Sale
Small bottle 5,519.49 6,067.23 9,100.84 9,195.64 9,300.97 6,973.10 7,668.30 8,437.24 9,279.91 10,206.84 11,228.58 12,355.65
Big Tank 5,727.62 6,296.01 9,454.95 9,553.32 9,651.70 7,236.04 7,957.46 8,744.46 9,629.84 10,591.73 11,651.99 12,810.63
Ending inventories
Small bottle 181.82 114.59 213.75 318.11 217.13 2,244.04 2,575.74 2,338.50 2,358.59 2,351.75 2,123.16 767.51
Big Tank 180.10 184.08 129.14 175.81 24.12 1,988.07 2,230.62 1,886.16 1,856.32 2,064.59 1,912.60 401.96

150
Production
Small bottle 14,400.00 14,800.00 22,000.00 25,000.00 22,000.00 21,000.00 15,000.00 16,000.00 17,500.00 18,300.00 18,500.00 18,600.00
Big Tank 14,600.00 14,900.00 24,000.00 27,000.00 23,000.00 22,000.00 15,300.00 16,500.00 17,800.00 18,600.00 18,700.00 19,000.00
Small bottle 767.51 1,588.62 1,447.38 1,024.35 3,511.98 2,887.95 7,137.68 3,734.71 1,331.74 406.45 281.15 355.85
Big Tank 401.96 900.66 286.92 1,039.45 4,676.21 4,220.35 8,877.37 5,097.78 2,518.19 1,238.60 759.00 356.26
Deduct:Sale
Small bottle 13,578.89 14,941.24 22,423.03 22,512.37 22,624.03 16,750.27 18,402.97 18,402.97 18,425.30 18,425.30 18,425.30 18,425.30
Big Tank 14,101.30 15,513.75 23,247.46 23,363.24 23,455.86 17,342.98 19,079.59 19,079.59 19,079.59 19,079.59 19,102.75 19,102.75
Ending inventories
Small bottle 1,588.62 1,447.38 1,024.35 3,511.98 2,887.95 7,137.68 3,734.71 1,331.74 406.45 281.15 355.85 530.55
Big Tank 900.66 286.92 1,039.45 4,676.21 4,220.35 8,877.37 5,097.78 2,518.19 1,238.60 759.00 356.26 253.51
Production
Small bottle 17,892 18,423 27,596 27,622 27,596 18,423 18,422 18,423 18,423 18,422 18,423 18,422
Big Tank 18,842 19,096 28,604 28,631 28,605 19,095 19,096 19,095 19,096 19,095 19,096 19,096
Small bottle 531 - - - - - - - - - - -
Big Tank 254 - - - - - - - - - - -
Deduct:Sale
Small bottle 18,423 18,423 27,597 27,621 27,597 18,423 18,423 18,423 18,423 18,423 18,423 18,423
Big Tank 19,096 19,096 28,605 28,630 28,605 19,096 19,096 19,096 19,096 19,096 19,096 19,096
Ending inventories
Small bottle - - - - - - - - - - - -
Big Tank - - - - - - - - - - - -
Production
Small bottle 18,423.00 18,422.00 27,597.00 27,621.00 27,597.00 18,422.00 18,423.00 18,423.00 18,422.00 18,423.00 18,422.00 18,423.00
Big Tank 19,096.00 19,096.00 28,605.00 28,630.00 28,605.00 19,096.00 19,096.00 19,096.00 19,096.00 19,096.00 19,096.00 19,096.00
Small bottle - - - - - - - - - - - -
Big Tank - - - - - - - - - - - -
Deduct:Sale
Small bottle 18,422.59 18,422.59 27,596.59 27,621.46 27,596.59 18,422.59 18,422.59 18,422.59 18,422.59 18,422.59 18,422.59 18,422.59
Big Tank 19,095.58 19,095.58 28,604.71 28,630.48 28,604.71 19,095.58 19,095.58 19,095.58 19,095.58 19,095.58 19,095.58 19,095.58
Ending inventories
Small bottle - - - - - - - - - - - -
Big Tank - - - - - - - - - - - -

151
Cost of Production
First Year
Direct Material
Direct material 10,200.00 10,200.00 12,200.00 14,100.00 14,900.00 11,400.00 12,200.00 14,100.00 14,900.00 16,900.00 18,500.00 19,900.00 169,500.00
Direct Labour
Production 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 72,000
MFG Overhead
Indirect labor
Shipment 4500 4500 4500 4500 4500 4500 4500 4500 4500 4500 4500 4500 54000
Security 4000 4000 4000 4000 4000 4000 4000 4000 4000 4000 4000 4000 48000
Insurance factory 2,100.41 2,100.41 2,100.41 2,100.41 2,100.41 2,100.41 2,100.41 2,100.41 2,100.41 2,100.41 2,100.41 2,100.41 25,204.92
Utilities, factory (0.14 per unit)
Small bottle 56.12 84.09 21.33 14.50 21.59 17.64 1.81 12.57 3.24 11.11 16.91 0.18 261.09
Big Tank 56.25 98.43 42.40 28.29 28.12 36.45 31.80 37.88 21.81 21.29 16.22 15.08 434.03
Fuel in Shiping (0.5per unit) 2,600 2,600 3,100 3,550 3,750 2,900 3,100 3,550 3,750 4,250 4,650 5,050 42,850
Total overhead cost 13,312.78 13,382.93 13,764.14 14,193.20 14,400.12 13,554.51 13,734.02 14,200.87 14,375.46 14,882.81 15,283.53 15,665.67 170,750.04

152
Secon Year
Direct Material
Direct material 22,900.00 24,300.00 37,000.00 37,500.00 37,100.00 36,200.00 32,200.00 33,000.00 37,500.00 41,400.00 44,500.00 44,300.00 427900
Direct Labour
Production 12,000 12,000 16,160 16,160 16,160 16,160 12,000 12,000 12,000 12,000 12,000 12,000 160,640
MFG Overhead
Indirect labor
Shipment 4500 4500 4500 4500 4500 4500 4500 4500 4500 4500 4500 4500 54000
Security 4000 4000 4000 4000 4000 4000 4000 4000 4000 4000 4000 4000 48000
Small bottle 798.00 840.00 1,288.00 1,302.00 1,288.00 1,260.00 1,120.00 1,148.00 1,302.00 1,428.00 1,540.00 1,540.00 14,854.00
Big Tank 812.00 882.00 1,316.00 1,344.00 1,330.00 1,288.00 1,148.00 1,176.00 1,344.00 1,512.00 1,610.00 1,582.00 15,344.00
Fuel in Shiping (0.5 per unit) 5,750 6,150 9,300 9,450 9,350 9,100 8,100 8,300 9,450 10,500 11,250 11,150 52,667
Note
... We add the 2 productions employees
... We add the 2 parttime in productions for 4160 on Summer

153
Third Year
Direct Material
Direct material 57,800.00 59,300.00 90,000.00 102,000.00 89,000.00 85,000.00 60,300.00 64,500.00 70,300.00 73,500.00 74,200.00 74,800.00 900700
Direct Labour
Production 12,600 12,600 16,760 16,760 16,760 16,760 12,600 12,600 12,600 12,600 12,600 12,600 167,840
MFG Overhead
Indirect labor
Shipment 9,450 9,450 9,450 9,450 9,450 9,450 9,450 9,450 9,450 9,450 9,450 9,450 113400
Security 4400 4400 4400 4400 4400 4400 4400 4400 4400 4400 4400 4400 52800
Small bottle 2,016.00 2,072.00 3,080.00 3,500.00 3,080.00 2,940.00 2,100.00 2,240.00 2,450.00 2,562.00 2,590.00 2,604.00 31,234.00
Big Tank 2,044.00 2,086.00 3,360.00 3,780.00 3,220.00 3,080.00 2,142.00 2,310.00 2,492.00 2,604.00 2,618.00 2,660.00 32,396.00
Note
... We add the 2 parttime in productions for 4160
... Salary of 2 Production Employee add 10%
... Salary of Security add 10%
... Salary ofShipment add 10%

154
Fourth Year
Direct Material
Direct material 72,518.00 74,365.00 111,392.00 111,497.00 111,393.00 74,364.00 74,362.00 74,364.00 74,365.00 74,361.00 74,365.00 74,362.00 1001708
Direct Labour
Production 19,200 19,200 23,360 23,360 23,360 19,200 19,200 19,200 19,200 19,200 19,200 19,200 230,400
MFG Overhead
Indirect labor
Shipment 9,450 9,450 9,450 9,450 9,450 9,450 9,450 9,450 9,450 9,450 9,450 9,450 113400
Security 4400 4400 4400 4400 4400 4400 4400 4400 4400 4400 4400 4400 52800
Small bottle 2,504.88 2,579.22 3,863.44 3,867.08 3,863.44 2,579.22 2,579.08 2,579.22 2,579.22 2,579.08 2,579.22 2,579.08 34,732.18
Big Tank 2,637.88 2,673.44 4,004.56 4,008.34 4,004.70 2,673.30 2,673.44 2,673.30 2,673.44 2,673.30 2,673.44 2,673.44 36,042.58
Note
... We add the 2 productions employees
... Salary of 2 Production Employee of year 2 add 10%
Fifth Year
Direct Material
Direct material 74,365.00 74,362.00 111,396.00 111,493.00 111,396.00 74,362.00 74,365.00 74,365.00 74,362.00 74,365.00 74,362.00 74,365.00 1003558
Direct Labour
Production 19860 19860 24020 24020 24020 19860 19860 19860 19860 19860 19860 19860 230,400
MFG Overhead
Indirect labor
Shipment 10,395 10,395 10,395 10,395 10,395 10,395 10,395 10,395 10,395 10,395 10,395 10,395 124740
Security 4620 4620 4620 4620 4620 4620 4620 4620 4620 4620 4620 4620 55440
Small bottle 2,579.22 2,579.08 3,863.58 3,866.94 3,863.58 2,579.08 2,579.22 2,579.22 2,579.08 2,579.22 2,579.08 2,579.22 34,806.52
Big Tank 2,673.44 2,673.44 4,004.70 4,008.20 4,004.70 2,673.44 2,673.44 2,673.44 2,673.44 2,673.44 2,673.44 2,673.44 36,078.56
Fuel in Shiping 18,760 18,759 28,101 28,126 28,101 18,759 18,760 18,760 18,759 18,760 18,759 18,760 253,161
Note
... Salary of 2 Production Employee of year 1 add 10%
... Salary of Shipment of year 1 add 10%
... Salary of Shipment of year 3 add 10%
... Salary of Security of add 10%

155
Cost of goods sold
Beging invetory - 1,604.41 2,504.99 759.96 512.76 663.41 638.43 265.98 540.06 225.16 390.12 478.15
Plus Production cost 29,512.78 29,582.93 31,964.14 34,293.20 35,300.12 30,954.51 31,934.02 34,300.87 35,275.46 37,782.81 39,783.53 41,565.67
Goods available for sale 29,512.78 31,187.34 34,469.13 35,053.16 35,812.88 31,617.91 32,572.45 34,566.85 35,815.52 38,007.97 40,173.66 42,043.82
Ending inventory 1,604.41 2,504.99 759.96 512.76 663.41 638.43 265.98 540.06 225.16 390.12 478.15 111.64
Costs of goods sold 27,908.37 28,682.35 33,709.17 34,540.40 35,149.47 30,979.48 32,306.47 34,026.79 35,590.36 37,617.84 39,695.51 41,932.18
Beging invetory 111.64 725.54 527.85 770.38 1,130.14 675.52 8,720.18 9,957.82 8,901.65 8,932.09 9,119.83 8,282.09
Ending inventory 725.54 527.85 770.38 1,130.14 675.52 8,720.18 9,957.82 8,901.65 8,932.09 9,119.83 8,282.09 2,704.49
Beging invetory 2,704.49 5,666.53 4,629.05 4,112.50 15,212.16 12,884.20 30,290.40 16,301.91 6,513.42 2,457.93 1,602.44 1,423.80
Ending inventory 5,666.53 4,629.05 4,112.50 15,212.16 12,884.20 30,290.40 16,301.91 6,513.42 2,457.93 1,602.44 1,423.80 1,845.15
Beging invetory 1,845.15 - - - - - - - - - - -
Ending inventory - - - - - - - - - - - -
Beging invetory - - - - - - - - - - - -
Ending inventory - - - - - - - - - - - -

156
Operating Expense
First Year
Description Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total
Administration 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 90,000
Electrcity Cost 250 250 250 250 250 250 250 250 250 250 250 250 3,000
Telephone Cost 300 300 300 300 300 300 300 300 300 300 300 300 3,600
Fuel expense 500 500 500 500 500 500 500 500 500 500 500 500 6,000
Total Expenses 8,050 8,050 8,050 8,050 8,050 8,050 8,050 8,050 8,050 8,050 8,050 8,050 102,600
Second Year
Administration 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 90,000
Electrcity Cost 250 250 250 250 250 250 250 250 250 250 250 250 3,000
Telephone Cost 300 300 300 300 300 300 300 300 300 300 300 300 3,600
Fuel expense 500 500 500 500 500 500 500 500 500 500 500 500 6,000
Total Expenses 8,050 8,050 8,050 8,050 8,050 8,050 8,050 8,050 8,050 8,050 8,050 8,050 102,600
Third Year
Administration 8,250 8,250 8,250 8,250 8,250 8,250 8,250 8,250 8,250 8,250 8,250 8,250 99,000
Electrcity Cost 250 250 250 250 250 250 250 250 250 250 250 250 3,000
Telephone Cost 300 300 300 300 300 300 300 300 300 300 300 300 3,600
Fuel expense 500 500 500 500 500 500 500 500 500 500 500 500 6,000
Total Expenses 8,800 8,800 8,800 8,800 8,800 8,800 8,800 8,800 8,800 8,800 8,800 8,800 111,600
Fourth Year
Administration 8,250 8,250 8,250 8,250 8,250 8,250 8,250 8,250 8,250 8,250 8,250 8,250 99,000
Electrcity Cost 250 250 250 250 250 250 250 250 250 250 250 250 3,000
Telephone Cost 300 300 300 300 300 300 300 300 300 300 300 300 3,600
Fuel expense 500 500 500 500 500 500 500 500 500 500 500 500 6,000
Total Expenses 8,800 8,800 8,800 8,800 8,800 8,800 8,800 8,800 8,800 8,800 8,800 8,800 111,600
Fifth Year
Administration 9,075 9,075 9,075 9,075 9,075 9,075 9,075 9,075 9,075 9,075 9,075 9,075 108,900
Electrcity Cost 250 250 250 250 250 250 250 250 250 250 250 250 3,000
Telephone Cost 300 300 300 300 300 300 300 300 300 300 300 300 3,600
Fuel expense 500 500 500 500 500 500 500 500 500 500 500 500 6,000
Total Expenses 9,625 9,625 9,625 9,625 9,625 9,625 9,625 9,625 9,625 9,625 9,625 9,625 121,500

157
Resume
Personal Details
Name : Miss Natthaporn Ounkaew

Date of Birth : September 6th, 1987
Age : 22 years
Marital Status : Single
Bloods Type : O (ID:
4931203031)
Nationality : Thai
Religion : Buddhism
Permanent Address : 36/13 Moo 8, Bangken District , Maung,
Nonthaburi 11000
Telephone Number : 084-8941707
E-mail address : amm_joli_mignonne@hotmail.com
Hobbies : go shopping with my friends and surf on internet
Educational
Background
Degrees Duration School/University Program GPAX
Senior High 2003-2005 Sathinonthaburi English -French 3.09

School School
Bachelor 2006-Present Mae Fah Luang Management 2.81

University (Business Administration Major)
Personal character: Friendly, Service-mind, Creative and Association
Awarded
- The second runner up winner of Marketing Plan contest 2007
Skills:
- Computer skills : Microsoft Office and Internet Explorer.
- Typing speed : about 35 Thai words/minute , about 30 English
words/minute
- Language skills : Good command of English (listening, speaking, reading
and writing) mostly speaking.
Reference:
2. Aj. Niratchara Panyachak, School of Management, Mae Fah Luang University,

Tel.053-916708

158
Resume
Personal Details
Name : Miss Nutcha Achriyabanchong
Date of Birth : December 22th, 1987

Age : 22 years (ID:
4931203182)
Bloods Type : O
Nationality : Thai
Religion : Buddhism
Permanent Address : 304/29 Sukasawat road Soi 25/1
Bangkok,Ratburana,Bangkok 10140
E-mail address : nutcha_bb@hotmail.com
Educational
Background
Senior High 2003-2005 Suksanaree English -Math 3.40

School School

Awarded
Skills:
words/minute
Reference:
Tel.053-916708

159
Resume
Personal Details
Name : Miss Patchara Veeramanurak

Date of Birth : December 17th, 1987
Age : 22 years
(ID:4931203071) Marital Status : Single
Bloods Type : A
Nationality : Thai
Religion : Buddhism
Permanent Address :63 Moo24 Soi 6/1 Sankongluang road,Muang ChiangRai
57000
E-mail address : patchara_7@hotmail.com
Educational
Background
Senior High 2003-2005 Samakki Wittayakhom Science-Math 3.00

School School

Awarded
Skills:
words/minute
Reference:

Tel.053-916708

160
Resume
Personal Details
Name : Mr. Patchayar Tacho

Date of Birth : October 23th, 1987
Age : 22 years (ID:4931203187)
Bloods Type : O
Nationality : Thai
Religion : Buddhism
Permanent Address :14/1 Tadsabarn 3 Road Tumbon parkpreaw ,Muang
Sarabusi.
E-mail address : patchayar @hotmail.com
Hobbies : surf on internet
Educational
Background
Senior High 2003-2005 Saraburiwittayakom Science-Math

3.02 School

Awarded
Skills:
words/minute
Reference:

Tel.053-916708

161
Resume
Personal Details
Name : Mr. Jakawan Kruewong

Date of Birth : September 24h, 1987
Age : 22 years
Marital Status : Single (ID:
4931203018)
Bloods Type : O
Nationality : Thai
Religion : Buddhism
Permanent Address : 37 Moo24 Soi 6/2 Sankongluang road,Muang ChiangRai
57000
Telephone Number : 0801303799
E-mail address : amm_joli_mignonne@hotmail.com
Hobbies : surf on internet
Educational
Background
Senior High 2003-2005 Samakki Wittayakhom Science-Math 2.75

School School

Awarded
Skills:
words/minute
Reference:

Tel.053-916708

162

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Preface

Paotoong Drinking water Company

In Muang ChaingRai drinking water industry is high intensive competition. In

Paotoong Drinking water Company

Paotoong Drinking water Company

Paotoong Drinking water Company

Paotoong Drinking water Company

1.1 Background and Significance of the project.

Paotoong Drinking water Company

1.2.1 To study about general process of drinking water business.

1.3 Processing Method

Paotoong Drinking water Company

1.4 Time Frame

Time Process since November 2009 – February 2010

Process Nov. Dec. Jan. Feb.

5. To study about the processing

Paotoong Drinking water Company

Paotoong Drinking water Company

2.1 Nature of Industry

Paotoong Drinking water Company

2.2 Situation of drinking water Industry

2.2.1Growth rate of drinking water

Paotoong Drinking water Company

Paotoong Drinking water Company

2.2.2 Opportunity to grow

Paotoong Drinking water Company

In Muang ChaingRai ; the growing of drinking water industry is constant. Because, in

Paotoong Drinking water Company

2.3 Product and Service (In Gerneral)

Our Product Line

Paotoong Drinking water Company

Day Transportation street

Monday Delivery to customer in Sankongluang rd., Sankongnoi rd. ,

Paotoong Drinking water Company

2.4 Vision of Our Company

Paotoong Drinking water Company

2.6.1 Cooperate level

Cost of this campaign

Paotoong Drinking water Company

Gold necklace in 5,000 value 5,000

2.6.2 Business Level

Low Cost Leader

Sakol Drinking Water:

Phanwannachai Drinking Water:

Paotoong Drinking water Company

Yenjai Drinking Water :

Krewtrip Drinking Water:

R.O. phupah Drinking Water:

Thaitrip Drinking Water.

And our company will provide price as

2.6.3 Functional Level

Paotoong Drinking water Company

2.6. 3.1 Marketing and sale

2.6. 3.2 Financial

Paotoong Drinking water Company

2.6. 3.2 Production

2.6. 3.2 .1 Raw material

2.6. 3.2.2 Shipment