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DENTIST CENTER

Present to

Aj. Chaiyawat Thongintr

5131205031 Pongsak Sodsri

5131205080 Anyamanee Pongpipatwattana

5131205108 Chalita Chanrattanapitak

5131205215 Ingon Wichiansan

5231205048 Nuttachai Sutjarittum

5231205108 Puttipong Pimpang

5231205176 Anon Pinchai

5231207078 Mahaisak Soonthonkul na chonburi

Tourism Management Section 2

Seat No.29

Mae Fah Luang University

School of Management

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PREFACE

This Business project conducted from Dentist Centre to have a plan small and medium-

business. This is a part of Project Feasibility study and evaluation 1203302 under the structure of

Bachelor Degree of Business Management in Tourism Program, by School of Management,

Tourism Management Major. For the report of this project provide all of the information that

investor should know about dental clinic as well as Introduction, Industry profile, Market

feasibility Study, Investment analysis, Products and operation, Organization team, technical

feasibility study, financial analysis, risk management, and summary of project. Our report tells

about the business in Chiang Rai province that focuses on the dental treatment and predicts the

percentage of success and percentage of failure in the business.

Dentist Centre hopes this project that can be build and create better profit return for the

investor and can be the guide line to the readers for have some idea to create the new one.

Creator Seat no.29

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ACKNOWLEDGEMENT

First and foremost, we would like to show our gratitude to the lecturer of this course,

Aj.Chaiyawat Thongintr for the valuable advice and gave us a great opportunity to do this report

in order to get a new knowledge about project feasibility study and evaluation in term of Dental

clinic and can be the inspiration for do our own business in the future. .

Besides, we would like to thank Mae Fah Luang University for providing us a nice

environment and useful facilities to complete this report. In addition, we would also thank all of

the web site that gives us information which related to the topic of our report.

Finally, an honorable mention goes to our families and group members for their supports.

Without helps of the particular that mentioned above, we would face many problems while doing

this report.

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EXECUTIVE SUMMARY

Dentist Centre focuses on dental centre and locates in downtown in Chiang Rai because

this province doesn’t have a dental clinic that actually in professional and complete in dental. In

this time people pay more attention to take care their self. Oral health is the one issue that is

trend in this time, from all most of idols are orthodontic. This is a trend. Our centre cover 30

rais that nearly with Sankhongluang Rd.. The dental center has a park car for the customers who

use our services. Places nearby are Chiang Rai Pracha Nukhro Hospital, The Overbrook

Hospital, Chiang Rai Wittayakhom School. Our target market is customer who lives in Chiang

Rai and province that close to Chiang Rai. We focus on the 4 level of ages such as kids,

teenagers, adults, and elder people. About the products that provide to patient such as Dental

Implant, Oral Surgery, Restorative Dentistry, Prosthodontics, Periodontal Treatment,

Endodontic, Orthodontics, Pedodontics, Teeth Whitening. We open daily 10.00 am. - 08.00 pm.

We provide our service in high safety modern technology that the customer can trust in our

service when they visit to our dentist. In case of strategic, we analyze the external environment

by using PEST analysis to let we know how to behave and also analyze five force model to let

we know the competitors, customers and competitive clearly. We have three main competitors

which similar to us which are Prajack clinic, Uraiwan clinic and Overbook hospital. In this way,

we analyze our centre by using marketing mix for create the successful in our business. In case

of organization team, our centre comprise people who specialist in each duty. They have well

known and specific skill. The most importance thing, we concern every process of production

toward highest quality and highest satisfaction for everyone. This is quantifies that employees

should have for easy way to successful in each issue. As a result good planning, good teamwork,

good owner, and create value to product which is way to successful in Dentist Centre Business.

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TABLE OF CONTENTS

Preface

A

Acknowledgement B

Executive Summary C

Chapter 1 Introduction

1.1 Background & significant of the project 1

1.2 Project Objectives 2

1.3 Benefits of project 3

1.4 Company Brand and Logo 3

1.5 Activities and Gantt Chart 4

Figure 1: Gantt Chart 4

Chapter 2 Nature of industry

2.1 The nature of industry 5

2.2 The Dentistry in Thailand 7

2.2.1 The Establishment of the Dental Council 7

2.2.2 Objectives 7

2.2.3 Obligation and responsibility 7

2.2.4 The Definition of Dental Profession 8

2.2.5 The Dental Council 8

2.2.6 The Dental Council Policy 9

2.3 Dental problems 10

Table 1. TEETH - ORGAN CONNECTIONS 10

2.4 Regular customer 13

2.5 Situation 14

2.6 Middle market 14

2.7 Vision 15

2.8 Mission 15

2.9 Strategies of company 16

2.10 Corporate level strategy 16

2.11 Business level strategy 17

2.12 Functional level strategy 17

Chapter 3 Market feasibility study and analysis

3.1 Market Analysis 18

3.2 STEEP analysis 18

3.2.1Competition Analysis (3Cs analysis) 20

3.2.2Competitor Analysis 20

3.2.3Customer analysis 21

3.2.4Competitive Analysis 22

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3.3 STP Analysis 23

3.4 Marketing Mix Strategy 27

3.5 Sales Forecast 28

Figure 3.3: Sales Forecast Year 1 68

Figure 3.4: Sales Forecast Year 2 69

Figure 3.5: Sales Forecast Year 3 70

Figure 3.6: Sales Forecast Year 4 71

Figure 3.7: Sales Forecast Year5 72

3.6 Marketing Expenses 73

3.7 Conclusion 77

Chapter 4 Investment analysis

4.1 Investment Cost 79

4.1.1 Tools & Equipments 79

4.1.2 Office supply and Waiting room 81

4.1.3 Land and Building 82

4.1.4 Fee 82

4.1.5 Depreciation Expense 83

Chapter 5 Productions and operation analysis

5.1 Electricity expense 85

5.2 Water supply expense 88

5.3 Medical Cost 89

5.4 Product Characteristic 90

5.4.1 Dental Implant 90

5.4.2 Oral Surgery 91

5.4.3 Restorative Dentistry 92

5.4.4 Prosthodontics 93

5.4.5 Periodontal Treatment 94

5.4.6 Endodontic 95

5.4.7 Pedodontics 96

5.4.8 Orthodontics 96

5.4.9 Teeth Whitening 97

5.5 Production process 98

5.5.1 The principle of dentist center 98

5.5.2 The service method 98

Figure 4.1: Production process Flowchart 99

5.6 Location 100

5.6.1 Chiang Rai Branch 100

5.7 Lay out 101

5.7.1 Overall layout 101

5.7.2 Entrance layout 102

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5.7.3 Registration layout 102

5.7.4 Living area layout 103

5.7.5 Toilet 103

5.7.6 Dentist room 104

5.7.7 The beside view of the clinic 104

5.8 Machine/Tools/Equipment 105

5.8.1 Machine 105

5.8.2 Tools/Equipment 106

5.9 Administration Expense 107

5.10 Other expenses 108

Chapter 6 Organization and administration

6.1 Organization Chart 112

6.2 Recruitment plan 113

6.2.1 Dentist Center Manager 113

6.2.2 Cashier 114

6.2.3 General dentist 115

6.2.4 Orthodontist 116

6.2.5 Dentist assistants 117

6.2.6 Receptionist 118

6.2.7 House keeping 119

6.2.8 Security 120

Chapter 7 Financial analysis

7.1 Interest Rate 121

7.2 Income Statement 122

7.3 Cash Flow Statement 127

7.4 Balance Sheet 134

7.5 NPV 139

7.6 IRR 139

7.7 Conclusion 139

Chapter 8 Risk management

8.1 External Risk 140

8.1.1 Politic 140

8.1.2 Economic 140

8.1.3 Socio-Cultural 141

8.2 Internal Risk 141

8.2.1 Strategic Risk 141

8.2.2 Marketing Risk 142

8.2.3 Operation Risk 142

8.2.3.1 The risk of the giving data 143

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8.2.3.2 The risk of safety 143

8.2.3.3 The risk of infection 144

8.2.3.4 Health 144

8.2.4 Financial risk 147

8.2.4.1 Sales decrease 147

8.2.4.2 Interest increase 149

8.2.4.3 Expense increase 151

8.3 Conclusion 153

Chapter 9 Summary 154

References 155

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CHAPTER 1: INTRODUCTION

1.1 Background & significant of the project

Thailand has many devoted dental health facilities that provide a variety of dental

treatments. Using professional techniques and standardized treatments, performing laser

whitening in Bangkok may be your answer to effective laser procedures. There are three

commonly used methods to perform tooth whitening. The first one is the laser teeth whitening

procedure by using highly deepen lights to activate the bleaching process. This can produce

dramatically great results within only one hour. The latter does take longer time to see results,

but is usually much cheaper than the laser procedure. The dental clinic would be making a

special plastic foam-lined tray, which is made in the lab accurately fitting your own teeth.

A Carbamide Peroxide bleaching gel is issued for self at-home application at a frequency

of one hour per day, or overnight, for 14 days, or twice the frequency over 7 days. If the patient

has a habit of smoking, drinking tea/coffee or drinking sodas, the teeth may become slightly

yellowish/braun in color over time. It is recommended to stay away from drinks mentioned

above, but if the patient cannot, then brushing the teeth right after consumption, would help

sustain better and whiter teeth in the long term. The third method is to perform an in office

power bleaching, which would involve using trays, similar to the home kit. Using this technique,

a bleaching solution is applied to the teeth for about 30-45 minutes. This technique should be

applied two times and the results would be comparable to the laser whitening.

Many dental clinics in Bangkok are open every day of the week and can offer their

treatments of high quality standard and professional service. These consultants can also advise

you for what kind of treatment or procedure will benefit your individual needs.

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Many Bangkok dental hospitals and clinics have exceptionally friendly and service

oriented staff who can guide you to get a better treatment. Latest equipments and technologies

are employed throughout the facility for check-ups and treatments both. The sterilization process

in the dental industry is very important. The instruments that contact teeth in drilling and

polishing are either sterilized or discarded between patients. All dental offices have extra sets of

instruments which allows for proper sterilization time.

(Source: http://www.allbestarticles.com/health/dental/what-you-need-to-know-about-the-

dental-industry-in-thailand.html)

1.2 Project Objectives

To work as a term and can work effectively.

To study about the detail information of dental business.

To study the dental market trend.

To study the customer trend of dental care.

To investigate the feasibility of dental business.

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1.3 Benefits of project

We have to understand the market share and competitors in our business and what are the

company strategies to race with them.

We have to understand how we can be successful business.

We also know the factors and impact that effect to our dental business.

We can set the good plans and good objective that it can make the customer loyalty.

We can manage our business to be long-term business in the market.

1.4 Company Brand and Logo

We are the business that related with the health care so we create the brand that it’s can

attract the client both adult and children that we called “Dentist Center”.

Dentist Center : It is our company name that means this is the dental clinic where there are

professional dentist in various knowledge to take care with your dental problems.

Blue teeth : It means when the customer come to our clinic to treatment their tooth after that

their tooth will white and clear sky.

Your tooth is our teeth : It means we take care the customer teeth like we take care my teeth

that our dentist consider every your teeth problems.

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1.5Activities and Gantt Chart

Activities

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Trying to find group member

Establish group

Brainstorming in order to choose the

business

Finding the information of chosen business

Submit the business topic to the instructor

Identify background, objective and benefits

Identify STP, 4Ps and market analysis

Find the place for business and make layout

Technical analysis and administration

Consultant with lecturer

Renew the wrong tasks

Making an advertisement and cover page

Financial analysis

Consult with financial lecturer

Edit financial analysis

Risk analysis

Submit the final project

Figure 1: Gantt Chart

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CHAPTER 2 : NATURE OF INDUSTRY

2.1 The nature of industry

Dentistry is the branch of medicine that is involved in the study, diagnosis, prevention,

and treatment of diseases, disorders and conditions of the oral cavity, maxillofacial area and the

adjacent and associated structures and their impact on the human body. Dentistry is widely

considered necessary for complete overall health. Doctors who practice dentistry are known

as dentists. The dentist's supporting team – which includes dental assistants, dental

hygienists, dental technicians, and dental therapists – aids in providing oral health services.

Have you ever wondered where the field of dentistry came from or when the first dentists

were brave enough to stick their hands into someone else's mouth? You might be interested to

know that the field of dentistry is over 9,000 years old and that the first dentists began fighting

the evils of tooth decay in the Indus Valley (the area that now makes up India and Pakistan)

around 7000 B.C. Unfortunately, these early dentists did not have access to procaine (Novocain),

nitrous oxide, or even aspirin, and many of their procedures, as a result, were more than slightly

painful. In fact, the first drill, which was known as the bow drill, appeared approximately 8,800

years before procaine and nitrous oxide. In order to get an idea of what this early drill was like,

try to picture a bow like the one you would use to shoot an arrow, but smaller and with a drill

attached to its string that turns when the bow is moved back and forth, certainly not something

that you would want in your mouth.

To make matters worse, no one actually knew what caused tooth decay or any of the

other problems that the people of the time were experiencing with their teeth. The popular beliefs

in the early history of dentistry were that tooth decay was caused by “tooth worms” that would

bore holes into an individual's teeth, evil spirits in an individual's mouth, or a fluid imbalance

that would cause an individual's body to destroy itself from the inside out. These explanations

lingered for thousands of years and were still around long after the first dental bridges came into

use in 700 B.C.

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Many of the facts that dentists now know about our teeth were not actually discovered

until the early part of the 15th century. Up until this time, most of the dental procedures were

performed by monks or barbers. (A barber was considered a jack-of-all-trades during the Middle

Ages, and many functioned as dentists, hair cutters, and surgeons, with varying degrees of

expertise.) The beliefs on which the field of dentistry had been based for over 6,000 years finally

began to change, however, when the Artzney Buchlein was published in 1530. The Artzney

Buchlein, whose author is unknown, was one of the first books to discuss dentistry in detail, and

it caused many to look at dentistry as more of a science rather than a matter of superstition. The

new way in which the Artzney Buchlein portrayed dentistry also encouraged medical

professionals to specialize in the study and treatment of oral diseases and disorders.

This new view on dentistry ultimately led Charles Allen to publish the first dentistry

textbook, Operator for the Teeth, in 1685 and led Pierre Fauchard, a French doctor commonly

considered the father of modern dentistry, to publish his book The Dentist Surgeon, a Treatise on

Teeth in 1728. The Dentist Surgeon was the first book that attempted to prove that tooth decay

was related to sugar and not worms or spirits, and the first to discuss in detail some of the more

modern dental procedures that a dentist could use. In fact, The Dentist Surgeon discussed almost

everything that a dentist might need to know and included information about subjects such as

braces, cleanings, fillings, and the procedures that a dentist could use to make a patient more

comfortable. Many of the procedures and tools discussed in The Dentist Surgeon are still used

today, but these were not formally taught until the 1840s, when the first dental schools were

established.

The first of these dental schools was the Baltimore College of Dental Surgery, which

opened its doors in Baltimore, Maryland, on February 1, 1840. The school's opening eventually

led to the establishment of a series of dental schools in the United States. These schools not only

allowed American dentists to learn the skills that they needed to practice, but also allowed

dentists from across the world to invent the tools and refine the procedures that we still use to

protect our teeth today.

(source : http://www.godentalschool.com/history-of-dentistry.html)

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2.2 The Dentistry in Thailand

2.2.1 The Establishment of the Dental Council

The Dental Council was founded in 1994 under the "Dental

Treatment Profession Act B.E.2527".

2.2.2 Objectives

The Dental Council is committed to;

1. Promote the study, research and practice in dental treatment profession;

2. Promote the solidarity and uphold the honor of its members;

3. Uphold the rights, fairness and promote the welfare for its members;

4. Control the behavior of the dental professionals according to the code of professional

conduct;

5. Assist, advocate, publicize and educate public and other organization regarding

dentistry and dental health;

6. Advise the Government and put forward for consideration about dentistry and public

dental health;

7. Represent the dental professionals in Thailand

2.2.3 Obligation and responsibility

1. Register and issue professional license

2. In cases where a dental professional is charged with or held responsible for

malpractice, the Council will be the judge and will have the power to;

(1) Remove the charge or the incrimination

(2) Reprimand;

(3) Suspend such person from duty;

(4) Suspend the professional license for an appropriate term but not exceeding

two years

(5) Revoke the professional license of such person

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3. Certify degrees or certificates in dentistry and other institutions' diplomas in dentistry

for the benefit of applying for a member of the Dental Council.

4. Certify the professional training courses in different fields of dentistry for other dental

institutions.

5. Certify the academic status of said institutions in.

6. Issue permissions or diplomas of competency in different fields of dentistry and other

appropriate certificates in dentistry.

7. Operate in accordance with the objectives of the Dental Council.

2.2.4 The Definition of Dental Profession

The Dental Treatment Profession Act B.E.2527 defines the meaning of "Dental

Profession" as

1.A practice done to human.

2.Such practice is involving on of the following;

2.2.5 The Dental Council

1.1. The Dental Council Board of Trustees consists of trustees from 3 different sectors,

the third term (2001-2004):

1. Direct trustees:

1.1 Permanent-Secretary for Ministry of Public Health

1.2 President of the Dental Association of Thailand

1.3 Dean of the Faculty of Dentistry (from 8 different universities in Thailand)

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2. Trustees appointed from 3 Ministries

2.1 Ministry of Public Healt

2.2 Ministry of Defence

2.3 Ministry of Interior

Total of 15 direct and appointed trustees

3. Trustees voted by members of the Dental Council

A total numbers of trustee by vote shall be equal to the number of direct and appointed ones

(1+2) = 15 persons

2.2.6 The Dental Council Policy

Vision:

The Dental council shall uphold the equality among professionals and is committed to the

promotion and the development of professional and ethical standard. It shall advocate and

promote the public's oral health as well as their quality of life.

Mission:

The Dental Council is an association of dentists committed to the promotion of moral

integrity, ethic, professional standard, academic advancement, research and dental innovations,

leading to social advocacy, government consultancy regarding public's oral health and quality of

life. It shall protect the rights of dentists as well as the public by participating in the appropriate

activities.

(source : http://www.dentalcouncil.or.th/eng/organize/index.php)

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2.3 Dental problems

A major problem causing or contributing to poor health and many diseases are our teeth.

Frequently there are mercury amalgam fillings or different types of metal in the mouth that act

like an electric battery and dead teeth with filled root canals or inflammation inside the jawbone

(cavitations) even after removal of teeth. These problems may not cause any local pain and so

are difficult to detect but they cause a lot of health problems in other parts of the body. Through

acupuncture meridians each tooth is connected with a specific organ or other part of the body as

shown in the following table.

Table 1. TEETH - ORGAN CONNECTIONS

(Teeth are numbered from 1 to 8 starting at the mid-line of the jaw).

1 & 2 upper & lower jaw kidney, bladder, pineal gland (upper jaw), adrenals (lower

jaw), frontal sinus, sacrum, coccyx, foot.

3 upper & lower jaw liver, gall bladder, hip, eye, pituitary (upper jaw), gonads

(lower jaw).

4, 5 upper & 6, 7 lower jaw lung, large intestine, shoulder, elbow, thymus (upper jaw),

arteries, veins (lower jaw).

4, 5 lower & 6, 7 upper jaw pancreas, spleen, stomach, breast, thyroid (upper jaw), lymph

system (lower jaw), jaws, knee.

8 upper & lower heart, small intestines, shoulder, elbow, ear, nervous system,

pituitary (upper jaw).

(source : http://www.health-science-spirit.com/dental.html)

Heart disease, for instance, is commonly connected with inflammations or infections in

the number 8 or wisdom tooth positions, while kidney problems are related to the front teeth. A

four thousand year-old papyrus describes the dialog between the Pharaoh and his physician. The

Pharaoh complains of severe arthritis and his doctor replies that this is due to the bad condition

of some teeth that need to be removed. Even orthodox medicine is now slowly catching up to

realize that heart disease is frequently associated with microbes originating from infected teeth,

gums or jawbones.

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Root-canal filled teeth appear to be a major contributing factor in many health problems,

not only cancer but also heart disease, kidney disease and auto-immune diseases. This is due to

microbes that multiply in the multitude of tiny canals or tubuli in the dentine and gradually leach

out into the lymph system. Even normally harmless microbes become very dangerous under the

anaerobic conditions in dead teeth.

Weston Price, a former Director of Research for the American Dental Association,

observed that the removal of root-filled teeth from patients with kidney or heart disease would in

most cases lead to an improvement. When he then inserted a removed root-filled tooth under the

skin of a rabbit it would die within 2 days. When he implanted normal teeth there was no adverse

health effect. In some experiments he implanted the same fragments of root-filled teeth in

succession under the skins of up to 100 rabbits and they all died within 2 weeks of the same

disease that the human donor had!

If you cannot immediately have all dead teeth removed but also after their removal

continue you may use a magnetic pulser on these tooth positions for several weeks or months, in

addition to courses of colloidal silver and other natural anti-microbials.

In addition try to have amalgam fillings replaced with plastic composite preferably by a

holistic dentist. A rubber dam and suction should be used when removing old fillings. If you

cannot pay for proper replacements, just seal them with cheap temporary filler and do not chew

any hard items. However, with serious conditions and large fillings, extraction of amalgam-filled

teeth can bring much better results than simple replacement.

In a large German study of Multiple Sclerosis patients extraction resulted in a 85%

recovery rate versus only 16% for filling replacement alone. Other studies have found that

recovery from serious autoimmune diseases, dementia, or cancer may require more aggressive

mercury removal techniques than simple filling replacement due to body burden. This appears to

be due to migration of mercury into roots & gums that is not eliminated by simple filling

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replacement. Such mercury in the teeth and gums has direct routes to the brain and central

nervous system.

A main problem with the replacement of amalgam fillings is the use of analgesic or pain-

relieving injections. These dull the pain response so that dentists more easily drill into the nerve

cavity. This then causes them to suggest or simply do a root-canal filling. Therefore, just endure

the temporary pain of drilling, and your reaction will show the dentist when he gets too close to

the nerve, and that is likely to save your tooth.

Try to find a dentist who is familiar with safe amalgam removal procedures as

recommended by holistic dentists associations. Before and after amalgam removal use a

supplement program high in vitamin C, the amino acids L-cysteine and L-methionine, as well as

MSM, chlorella and fresh vegetable juices. These are also helpful in removing mercury from

tissues. Preferably also use homeopathic mercury 1M and higher potencies.

Professionally injections of the mercury chelator DMPS may be used. However, these

have occasionally lead to complications and the oral DMSA not only is much cheaper but

apparently also safer. Nevertheless, both of these chelators can activate very high mercury levels

from the bones and cause serious problems especially with sensitive individuals and neurological

diseases. Therefore, I generally prefer the slower but safer method of using careful cleansing

diets together with detoxifying natural supplements.

The pink color of dentures may be due to heavy metals, possibly mercury or cadmium. If

you cannot get a guarantee that the coloring is free of heavy metals, it is safer to ask for clear

plastic dentures made of Methyl Methacrylate or Flexite for partial dentures. Use plastic denture

teeth rather than porcelain teeth that have a metal base. Bridges and metal partials should be

changed to clear plastic partial dentures. Nickel as in stainless steel can suppress the immune

system and is generally classified as being carcinogenic.

Even dental gold can be a problem because to make it cheaper it is commonly blended

with 20% of the more harmful palladium. A small amount of gold as for one crown may be

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acceptable but as a general rule keep your mouth free of metals and make sure only metal-free

plastics are used as replacement. Nevertheless, any metal in the mouth can lead to allergy and on

average about 30% of individuals are allergic to the metal in their mouth. For wide-ranging

scientific information on the harmful health effects of amalgam fillings and heavy metals see.

For a detailed documentation of the problems associated with amalgam fillings

see Bernard Windham.

Even after removal of bad teeth, health problems can arise or continue from root or metal

fragments or due to chronic infection and inflammation in the jawbone. This may be discovered

by an experienced dentist with panoramic X-rays. If you cannot do all of this to sanitise the

inside of your mouth, just do the best you can and do not worry. Compensate any shortcomings

here with a better diet and positive thinking.

Inflammatory gum diseases or periodontal diseases such as gingivitis and pyorrhea are

greatly helped by removing amalgam fillings and other metals from the mouth. In addition,

alkalise the body with dolomite and select foods with a high calcium-phosphorus ratio as

suggested in The Acid-Alkaline Balance. Furthermore, often rinse the mouth with diluted

hydrogen peroxide, use a diet high in bioflavonoids and check for food allergies and chemical

sensitivities.

2.4 Regular customer

Students and teenagers around Chiang Rai city

The patient incur the dentist problem

Chiang Rai people

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2.5 Situation

Dental Industrial in Thailand is more acceptable for Thai people because of the ability of

doctors in Thailand have the potential to increase as well as technology. Currently, the dental

clinics have increased because the teeth are part of the mold body needs and require special care

because dental care is an organ that it is necessary to rely on a doctor. The teeth are very popular

in the teens. The current treatment is popular with teenagers because of orthodontic treatment the

teeth to allow for chewing efficiency and may reduce the risk of tooth decay or gum disease

because of the difficulty in cleaning teeth and gums where the teeth arranged in irregular and

may also enhance the personality of a tooth sort.

2.6 Middle market

This business has great growth as businesses need people with expertise and currently

there are not many dentists, however it is interesting because a business has a good income.

Nowadays people were also interested in orthodontics so the business has grown rapidly and

have relatively high market competition. This business is depend on the promotion and technical

care of business owners if you have a promotion that will allow customers to use our services is

increasing.

(source : http://www.health-science-spirit.com/dental.html)

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2.7 Vision

“To treat the dentist problem with the ethical and need to be the leader of

dentistry in northern.”

The dentist center has service about to solve the problem about the dental with ethical to

server service to the customer. The dentist center doesn’t treat the dental problem only but we

want to make the customer happy with the dental because the most of people fear the dental

cause the dental hurting and the most of people think about the dental is expensive or exceed

price, so we want to server service with the ethical and need to mind the customer and make the

customer happy with the dental at DENTIST CENTER. The dentist center needs to be a leader

about the dental service in northern. We will provide a good service and treat the dental problem

to the best. And make the customer satisfaction at DENTIST CENTER.

2.8 Mission

The dentist centers provide a good service about the dental and have highest

technology to treat a patient. The dentist center has advising about the dental problem. Moreover

the dentist center has a service about cosmetic dentistry such as orthodontic, teeth whitening etc.

And the dentist center has a good quality product to treat teeth.

We will provide a good service for the customer because we find a genius doctor

from the hospital and have degree of support, so the doctor is a professional exactly. We will a

best center of dental who the people confront the problem about dental by the professional and

high technology. We believe our business can be successful because we offer the high quality in

the clinic and offer the high service to the customer.

We will not use the low quality medicine we will use the high quality medicine

for the life and happiness of the customer and decrease the hazard will occur to the customer.

When the customer allergy in the medicine or accident in something we will responsibility in

customer life.

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2.9 Strategies of company

The dentist center is a new dental clinic company in Chiang Rai and need to be a leader

in the northern but in Chiang Rai it is a difficult to success because most of people in Chiang Rai

have status is enough and when the people have the problem about the dental they want to go to

the hospital because the hospital have a welfare to the people. So we must to know the goal and

SWOT (strength, weakness, opportunity, threats) because we are a new business so we must to

analyze everything about the business because we have a few experience to complete and open

the business. When we can know the weakness we can reduce the hazard to disaster and increase

the opportunity in the business.

2.10 Corporate level strategy

We will use growth strategy because we are a new business we don’t have the

skill to plan the marketing and don’t have the professional marketer to create a good plan and we

want to survive in the business. When we have the high skill we move strategy to the

concentration growth strategy because that strategy depends on the professional level of the

business and can make the good point for our business or make a competitive advantage than the

competitor. Our business is the dentist and hires a doctor to serve service to customer so we have

the expense about the salary of the doctor and the staff and have high cost to pay a salary. So we

move the strategy to retrenchment strategy because we need to reduce cost for prevent our

business to survive.

17

2.11 Business level strategy

This step can help us to be the competitive advantage and emphasize to make a

profit and increase our sell. We make the differential for attraction the customer and increase in

sell of the business.

Competitive differentiation

In Chiang rai have many dentist clinics so we have many competitors also. So we

will provide the high quality and provide good service to customer. We need to be a superior

from the competitor. The dentist center has the advisor for give the advice to the customer while

the competitor not has this. So that is the differentiation from the competitor effect to attract the

customer to get service in our business

2.12 Functional level strategy

This step focuses on the using of the resource to effectiveness and helps us to earn

more profit. The function of this step relates many parts such as Marketing, Human and resource,

Financial.

18

CHAPTER 3 : MARKET FEASIBILITY STUDY AND ANALYSIS

3.1 Market Analysis

3.1.1General information about location and area

Dental center will locate in downtown. The area about 30.4 rai that nearly with

Sankhongluang Rd.. The dental center has a park car for the customers who use our services.

Places nearby are Chiang Rai Pracha Nukhro Hospital, The Overbrook Hospital, Chiang Rai

Wittayakhom School.

3.2 STEEP analysis

Social

In Thailand, many people have problems with teeth of all ages. In Chiang Rai province

has not much for clinic or dental center and comprehensive teeth. We saw the problem and

create the dental center allow people to use the service comfortably. Our center joins

participation in dental care projects for social such as Children’s dental health program for free

and the projects of National health in every year. We saw problem of dental treatment cost that

effect with people do not use the service for teeth. Therefore, our center contact with social

security card for card holder price of 500 baht per year.

Economic

Dental center was created to generate revenue for the economy and contribute the

expense to people. Also the center promoted dentist to the social. Dentistry in Thailand is

popular in Thai and another people because cost of medical care cheaper than foreign such as

Japan, USA, and England. Cost of treatment of our dental center provide for convenience of

customers expense by customer could pay cash or credit card and some case in preserve can pay

by installments. We contribute with credit bank for privilege of membership card and we are

extremely pleased to participate in marketing companies including the provision of services with

special rates for their employees to use our services dental center.

(source:http://www.ddproperty.com/property/show/134456)

Sources: http://www.dek-d.com/board/view.php?id=1008882

http://www.sso.go.th/wpr/postAction.do?method=view&topicId=619&webId=0

19

Politic

Government has promoted and campaign about the dental care of people. They open the

opportunities for people who have limited income by provide the right to treatment of dental.

Health insurance system in Thailand is provided by the government such as The Golden Card,

Social Security, and welfare health care system for officials, employees of the state, and

enterprise. The government promoted about the solve of dental of people by build many projects

such as “Good smile for The Princess Mother of Thailand” established for maintain oral health

of Thai people on The National Public Health Dentistry Day. Moreover, dentists in our center

contribute the project of government and foundation for give back the social for help people in

each local. Dentistry is the responsibility of the department of medical science therefore; the

government has provided Institute of Dentistry for develop potentials in process to dentists and

dental staff. Also develop medical services to standard level and be acceptable.

Technology

In our center use the modern technology and high quality. We ensure the quality and

capability of tools that available to uses. Our center is the dental service to comprehensive

dentistry. We have modern dental rooms and comprehensive laboratories dental and

professional dentist. We are responsible for X-ray photography of digital including dental

imaging and 3D CT scan, the latest technology to improve the accuracy of the new diagnostic.

Nowadays technology, laser teeth whitening through the use of the Diode Laser is the quickest

and most dramatic way to brighten your smile if porcelain laminates are not an option.

Sources: http://www.osknetwork.com/modules.php?name=News&file=print&sid=735

http://tongchan.wordpress.com/2010/08/31/dentis/

http://www.weddingsquare.com/forum_posts.asp?TID=107161

http://www.dt.mahidol.ac.th/departments/community/thai/dentistry.html

http://dental.anamai.moph.go.th/elderly/

http://dental.anamai.moph.go.th/elderly/konthaifundee54/index.html

http://www.dentistry.go.th/about_history_x1.html

20

There are a new approach to use for confidence and safety of patients. Modern

technology can help dentists convenience and faster. It’s easy to use. Moreover, from

equipments of teeth technology then, we use high technology for contact customers or patients

irrespective of operator automatic or queue machine.

3.2.1Competition Analysis (3Cs analysis)

In order to compete successfully in the business that needs to know the competitors. It is

useful to study how and why they achieve success. Also need to be aware of their failures to

avoid committing the same errors.

(source: http://www.businessfirst.com.mt/en/planning/business-plan/05-competition-analysis)

3.2.2Competitor Analysis

Competitor analysis helps management understand the competitive

advantage/disadvantage relative to competitor, in case we focus the competitor in downtown.

Advantage of our center is the new technology and complete center. Dentists are updating the

knowledge that concern with the technology. We support employees for customers. Our center

has wide area to support the customer such as parking and seats for wait, also we have

multimedia for waiting time to customers such as TV and internet WIFI. Disadvantage of our

center is poor the customer because it is the new center in Chiang Rai and customer who use

with other dental center so, it is difficult to change or transfer their case such as surgery teeth.

Department of Dental at The Overbrook Hospital: There are small division because

department of dental just has one floor and It’s too small to support patients. There has a long

queue for meet dentist because they have not much the dentists. Dentist not receives for patients

who have ever done at another before and want to continue in hospital.

Sources: http://www.dentalimplantsla.com/dental-ct-scan.asp

http://www.dentalaegis.com/cced/2011/06/cao-group-leading-in-the-

development-of-dental-diode-lasers

21

Prajak Clinic: There has only one dentist in the clinic and receives patients for

Orthodontics only. The service in there is not good.

Ulaiwan Clinic: There has a long queue for meet dentist and not good for services

3.2.3Customer analysis

We will focus all ages of customers and take care of the expense in dentistry. We ensure

that customers can use in our service without worry about expense because we have many way to

pay expense. We look at duration and quality of treatments and services. We will look feedback

from customers and bring to adjusts. We will look at the importance of understanding and

provide the choices to service in deciding the appropriate method correctly by dentists who

graduated from reputable institution and have experiences.

Dental disease in each age:

Childhood: Decayed tooth, the permanent tooth replace the deciduous tooth.

Teenage: Tooth impaction at molar, Orthodontics

Elder: Oral Surgery, Periodontal Treatment

Older: False tooth

(Source : http://www.businessfirst.com.mt/en/planning/business-plan/05-competition-analysis)

22

3.2.4Competitive Analysis

Figure 3.1 Five Forces Analysis Model

(Source: http://www.oknation.net/blog/print.php?id=106730)

We use Five- force model by Michael Porter to analysis the competitive.

Rivalry: We focus on people who live in Chiang Rai and also word of mouth of

customers can be bringing our center to know on broad. The number of competitors existing

such as The Overbrook hospital, Prajak clinic, Ulaiwan clinic which in each place has a similar

performance characteristic but in our clinic working rather than comprehensive. Economic of

Thailand has wave chart so, we careful about the investment.

Bargaining power of customer: Customers not bargain for the cost and service because

we provide the quality and quantity of service appropriately. However, customers have many

choices in the town or neighboring province such as Chiang Mai.

23

Bargaining power of supplier: raw materials may be high cost because supplier has orders

from several distributors while, the opportunity to get in cheap price is less. Also materials are

difficult to produce then suppliers will have power for contact with us but if we are regular

customer we may get the discount from suppliers.

Threats of substitute: no have the others product to replace our business.

Threats of new entrants: This business require high cost of capital investment to enter the

market, Moreover the new entrants should have knowledge and experience for professional

dental in this field.

3.3 STP Analysis

Our clinic is First dental center in Chiang Rai. So, it has advantage over to competitors

because the clinic provides comprehensive services and decorated clinics in modern style. Make

attention to those who are interested to use our services in our clinic. Dental marketing is not

wide in Chiang Rai to expand too much.

24

Market Segmentation

The market consists of many types of customers, products and needs. So, we have to

divide to 4 segments offer the best opportunities.

Infancy and childhood (between the ages of 0-12 years.)

Infants - Care of mouth and teeth as well as from the beginning of life. Even before the

first tooth of a child going up. There are several factors that affect the appearance and health of

children in the future; Classes of antibiotics have been widely used one. It does can affect the

oral health of children. For this reason Breastfeeding mothers and pregnant women should not be

used during the last half.

Segmentation

Kids(5-12 years)

Teenager(13-19 years)

Adult(20-54 years)

Elder(55 years)

25

Teenage (between the ages of 13-19 years.)

Care, smile bright and healthy teeth is to create habits of teenagers in the care of the

mouth and teeth since childhood.

Middle age (between the ages of 20-54 years.)

The health and sanitation of the mouth and teeth properly. Even adults can have tooth

decayed tooth and gum disease as well. This can lead to serious problems over the past years of

our age.

Old age (who was 55 years old.)

Elderly tend to have some problems within the oral cavity. Wearing false teeth

Taking certain drugs and health problems in general. The most common problems in the elderly.

It is a good dentist. And our doctor can help you through these problems easily.

Target Market Selection.

Target market of our clinic has many segments because we focus on service to everyone

who wants to take care to oral health. Most of client is teenager. They need to maintain oral

health in order to have a beautiful smile. Orthodontic treatment has become very popular in this

age group. The process of orthodontic treatment need of health care in the mouth before a scaling

tooth decayed tooth through tooth, etc. The above treatment is completed, it takes time for

treatment. Continuously for at least 2 years of clinical technology, it has been continued.

26

Market Positioning

Our clinic is First dental center in Chiang Rai. The advantage of the many ways in which

our Clinic experts provide direct care to clients and provide a parking. It also has a modern style,

which is when I feel like I came into this maintained. Although our clinic is newly opened but

with the availability of maintained and response to customer needs as well as parking, kids

corner. So it's attracted to watcher and wants to be our client.

Figure 3.2 the market position of competitor and our business

27

3.4 Marketing Mix Strategy

Product

Our group offer “Dentist Center”. We provide a range of dentistry by modern tools of

dental and professional dentists. Our company consider to teeth’s healthy and safety of customer.

So, they will receive service excellence from quality staff. Dental Center will respond demand of

customer behavior. If the customer comes to our company, they will feel like your family

because our slogan is “Your tooth is our teeth”.

Price

We set the price from the real cost that we calculate from any expense in our company

such as dentist, water, electricity. The price is not expensive. Everyone in Chiang Rai can come

to treatment their teeth with our company both adult and child. The rate of fee we set by we

compare with our competitor. Any price depend on real teeth of the customer.

Place

Total area 13 Acres

Located in the center of Chiang Rai province. There are many channels to contact with us.

Located near the Chiang Rai Prachanukroh Hospital

Promotions

If you orthodontics with us /get free for Scaling.

If you tooth bleaching with us / discount 15% within November 2012

Promotion father’s day / For your father will get discount 15%

Promotion New Year New Teeth / The gift for client Free!! Toothbrush

Promotion for Children’s day Free for the children to Dental examination

28

3.5 Sales Forecast

For the first year we estimate that we can get the income to our business about

64,000,000 Baht from 7,000 people per annual from the number of population in Chiang Rai

province about 1,198,218 people according to the Statistics report that show the number of

people and homes in each region and province. For the next four years we expect to increase the

number of profit that come from the word of mouth and new customer.

We hope that we can be the first one of dental business in Chiang Rai. We expect for the

five year, we can earn the income almost 200,000,000 baht. We don’t hope to earn over income

by set the high cost because Chiang Rai are just small province if we set high cost the customer

will visit to the other dental clinic so we set the suitable price that everyone in Chiang Rai can

come to our center to take care them with their tooth problems and we can give an advising to

make them satisfy.

For the future we try to increase the number of customer that they can generate profit to

our company. We still provide the best dental service to the customer and we also maintain the

standard to make customer satisfy and happy with our service all the time. We calculate for the

dental service from the dental equipment, land , miscellaneous cost.

Sources: http://www.thaiwaysmagazine.com/chiang_rai/chiang_rai_glance.html

Sources: http://www.worldsalaries.org/dentist.shtml

29

Tools

http://www.kabdental.com/dental-equipment/owandyusa/owandy-imaxtouch-tomography.html

I Max Touch1: Price 389,000 BAHT

Tomography: radiological technique for obtaining clear x-ray images of internal structures by

focusing on a specific plane of the body to produce a cross-sectional image. It allows the

examination of structures that are obscured by overlying organs and soft tissues. The tomogram is

obtained by moving the source of x-rays in one direction and the receptor (film or digital sensor) in

the opposite direction around the object in the focal plane. This sharpens the object in the rotation

centre as it is always in the same place on the sensor, and blurs/hides the structures that are not in

the focal plane as they are projected in different parts of the sensor during the movement.

DBI 20E Air Motor: Price 2,000 BAHT

http://www.kabdental.com/small-dental-equipment/high-low-speed-handpieces/d.b.i.-

handpieces.htm

The DBI 20E Air Motor “E” type is designed to be a multi-procedural hand piece.

The speed is adjustable from 2,5000 rpm to 24,000 rpm.

Optional cooling system through external spray port.

Available in 2 or 4 hole.

Fully autoclavable.

30

DBI Straight Nose: Price 3,200 BAHT

http://www.kabdental.com/small-dental-equipment/high-low-speed-handpieces/d.b.i.-

handpieces.htm

The Straight hand piece is designed to accept disposable prophy-angle or burs.

Up to 40,000 rpm. Low vibration due to use of 3 ball bearings.

1:1 “E” Type.

Fully autoclavable.

DBI Contra Angle: Price 3,300 BAHT

http://www.kabdental.com/small-dental-equipment/high-low-speed-handpieces/d.b.i.-

handpieces.htm

The Contra Angle hand piece is designed for greater precision in preparing cavities.

Up to 30,000 rpm features low vibration due to the use of 2 ball bearings latch type.

1:1 “E” Type.

Fully autoclavable.

31

Maxi Torque Fiber Optic: Price 4,000 BAHT

http://www.kabdental.com/small-dental-equipment/high-low-speed-handpieces/d.b.i.-

handpieces.htm

The Maxi Torque Fiber Optic hand piece is a push button hand piece with speeds up to

420,000 rpm and three spray cooling ports.

Equipped with two focused lights emitting white light towards the bur to enhance

visibility.

The cool light source is delivered by a fiber optic bundle inside the hand piece.

DBI JP390 : Price 3,200 BAHT

http://www.kabdental.com/small-dental-equipment/high-low-speed-handpieces/d.b.i.-

handpieces.htm

The Jp390 provides good visibility and easy access to hard-to-reach areas of the tooth.

Speed of up to 390,000 rpm and one cooling spray port.

Available in 2 or 4 hole push button.

Fully autoclavable.

32

DBI Maxi Torque: Price 4,700 BAHT

http://www.kabdental.com/small-dental-equipment/high-low-speed-handpieces/d.b.i.-

handpieces.htm

The Maxi Torque is ideal for job requiring extra torque such as crown removal. Seed of up

to 420,000 rpm and three cooling spray port. Available in 4 hole push button. Fully autoclavable.

M20 Low-Speed Handpiece System: Price 7,500-11,000 BAHT

A low-speed headpiece system providing a variety of speed and torque ranges featuring

durability economy, operator comfort and no lube maintenance. Offers variable speed ranges of

0-20,000 rpm with straight and angle attachments. 360 degree swivel provides operator comfort.

Motors and attachments are made in the USA. All products are fully autoclaviable.

33

E-Type, Low-Speed Handpiece System, Ultra Light Aluminum

A low-speed handpiece system providing a variety of speed and torque ranges featuring

durability, economy, operator comfort and no lube maintenance. Offers variable speed ranges of

0-20,000 rpm with straight and angle attachments. 360 degree swivel provides operator comfort.

Motors and attachments are made in the USA. All products autoclaviable.

ITEM# DESCRIPTION PRICE:BAHT

M20-a 20,000 RPM MOTOR 6,200

M5-a 5,000 RPM MOTOR 7,600

M1:1S-a 1:1 NOSE CONE 3,600

M4:1S-a 4:1 REDUCTION NOSE CONE 4,400

MHL-N MANUAL LATCH HEAD 1,100

MHP-N PUSH LATCH HEAD 2,000

MPR-N PROPHY HEAD SCREW TYPE 1,000

MHE-N QUARTER TURN ENDO HEAD 2,000

M1:1A-a 1:1 CONTRA ANGLE 2,000

M4:1A-a 4:1 REDUCTION CONTRA ANGLE 3,000

MHL-N MANUAL LATCH HEAD 1,100

34

MHP-N PUSH LATCH HEAD 2,000

MPR-N PROPHY HEAD SCREW TYPE 1,000

MHE-N QUARTER TURN ENDO HEAD 2,000

MHL-NS LATCH TYPE SECTIONAL 890

GENTLE ray 980 Classic: Price 169,800 BAHT

http://www.kabdental.com/small-dental-equipment/kavo-handpieces-accessories/gentleray-

980-classic.html

Every office can now begin to integrate laser treatment and expand the range of procedures

performed in their practice due to the intuitive design of the GENTLE ray 980. The portable

diode laser can be used for a wide range of surgical, antibacterial and bleaching procedures. The

GENTLE ray 980 delivers quality treatment with less side effects (bleeding, swelling, suturing )

and makes procedures easier to perform with increased patient comfort. Unique to any other soft

tissue diode laser, the GENTLE ray 980 Classis offers:

35

http://www.kabdental.com/small-dental-equipment/high-low-speed-

handpieces/dentex.htm#M1 PUSH BUTTON, FIXED BACK Handpiece

2010 Bundle Packages

KAVO PART # DESCRIPTION PRICE:BAHT

1.005.7646 HIGH-SPEED ELECTRICS 93,300

1.005.7647 ENDO BASIC PACKAGE HIGH-SPEED 112,900

1.005.7648 HIGH SPEED AIR 65000 BR 56,800

1.007.1227 HIGH SPEED MINI 75,800

1.007.1228 HIGH SPEED CLASSIC 646B 40,500

1.007.1230 HIGH SPRRD FIXED-BACK 30,700

1.007.1231 ELECTRIC PACKAGES 105,000

1.007.1232 TLC PREMIUM PACKAGE 152,000

1.007.8888 AIR LOW SPEED PACKAGE 41,000

1.007.8889 PROPHYLAXIS PACKAGE 37,000

1.007.8108 COMFORT DRIVE PACKAGE 96,000

1.007.8887 ELECTRIC LOW SPEED PACKAGE 39,200

36

KaVo MULTI LED: Price 5,500 BAHT

http://www.kabdental.com/small-dental-equipment/kavo-handpieces-accessories/multiled-

handpiece-lighting.html

KaVo presents cutting edge LED technology for your MULTIflex couplers. Now going

LED is easy.Efficient and Economical. KaVo's innovative solutions is an LED that can easily

replace your existing halogen lamp. MULTI LED offers efficient and superior light, with color

temperature similar to daylight (5,500K and 25,000 lux) at the bur tip. It is also economical as it

leverages your existing MULTI LED couplers.

465LED MULTI flex LUX Coupler: Price 8,500 BAHT

http://www.kabdental.com/small-dental-equipment/kavo-handpieces-accessories/multiled-

handpiece-lighting.html

6 pin fiber optic with MULTI LED bulb in coupler. Spray regulator. Anti-retraction valve.

Use with LCM illuminator and tubing. Not sterilizable.

37

CORONAflex 2005

CORONAflex 2005 Crown and Bridge Remover : Price 11,000 BAHT

http://www.kabdental.com/small-dental-equipment/kavo-handpieces-accessories/coronaflex-

2005.html

Pneumatically operated instrument to remove crowns and bridges. In most cases the

restoration can be removed undamaged. Excellent tool if patient needs recommendation of a

loose bridge anchor, endodontic treatment, etc. Comes with detailed instructions; easy to use.

MULTI flex connection. Operates between 35-60 psi. 1 bar = 14.50 psi.

CORONA flex Tools :Price 6,050 BAHT

http://www.kabdental.com/small-dental-equipment/kavo-handpieces-accessories/coronaflex-

2005.html

38

Position the forceps below the height of contour or at the margin of the crown. Position

the CORONA flex against the forceps arch to ensure an axial pulling direction. Depending on the

kind of cement used, several impact pulses may be necessary.

CORONAflex 2005

Clamps :Price 550 BAHT

http://www.kabdental.com/small-dental-equipment/kavo-handpieces-accessories/coronaflex-

2005.html

In 80% of the cases, the forceps technique prevails for crowns but the CORONA flex

clamp may be an option for difficult posterior cases. With the addition of the loop technique for

bridges, you have a complete selection of solutions at your fingertips for a fast, effective

prosthesis removal.

39

CORONAflex 2005

Loops holder and Loops : Price 1,500 BAHT

http://www.kabdental.com/small-dental-equipment/kavo-handpieces-accessories/coronaflex-

2005.html

The loops

For removing bridge elements in the anterior and posterior regions. The loop is threaded under

the bridge as close to the anchor tooth as possible. The loop is then connected to the loop holder.

Position the CORONA flex against the loop holder. Applying pressure to the loop holder in an

axial direction to the root, and triggering the impact impulse are usually necessary for this

procedure.

40

INTRA surg Systems – INTRA surg 300 plus : Price 37,500 BAHT

http://www.kabdental.com/small-dental-equipment/kavo-handpieces-accessories/surgical-

systems.htm

Unique surgical unit with light. Compact stand-alone unit for implant logy, oral and

maxillofacial and periodontal surgery. Ideal for beginners in implant logy - works with any

implant system! Easy to customize to doctor's needs.

System Advantages:25,000 LUX light output. Automatically recognizes optic surgical

attachment and gear ratio. Memory chip to remember max. torque used during each procedure

step. 1 program with max of 6 steps - in each step user can program desired parameters: gear

ratio of attachment, max. speed, max. torque, amount of coolant flow, motor fwd/reverse

displays actual speed and torque. Autoclavable optic brushless motor INTRA-SL 550 with

sterilizable tubing. Easy to operate - only five keys. Multifunctional foot control can be used to

control unit hands free. Integrated irrigation pump with automatic rinse cycle for saline removal.

41

SMARTair Mobile - Dust Extraction Systems :Price 25,600 BAHT

http://www.kavousa.com/US/Other-Products/Laboratory-Products/Dust-Extraction-

Systems/SMARTair--1-user.aspx

The Powerful KaVo single-station extraction system

Get to know the strong and at the same time quiet suction power and benefit from further

properties.

67LH Reduction Latch Head – Operative :Price 3,000 BAHT

http://kabdental.com/small-dental-equipment/kavo-handpieces-accessories/kavo-gentle-mini-

lux.htm

Push button auto chuck. For latch type endow files or latch burs. 360 degree rotation. For

use with 20 LP and ELECTRO torque TLC Torque Limit Control.

42

2931 CHC : Price 3,700 BAHT

http://www.kabdental.com/small-dental-equipment/kavo-handpieces-accessories/kavo-

Gentlesilence-8000BR.htm

Speed range up to 2,700 rpm (electric motor) 1,350 rpm (air motor). Universal "E" type

connection. Internal air/water coolant. For snap-on/screw-on cups/brushes.

10 CHC : Price 4,700 BAHT

http://www.kabdental.com/small-dental-equipment/kavo-handpieces-accessories/kavo-

Gentlesilence-8000BR.htm

For straight hand piece burs. Speed range up to 40,000 rpm (electric motor) and 20,000

rpm (air motor). 1 port spray. Universal "E" type connection. Internal air/water coolant.

43

The CEREC Acquisition Center :Price $250,000 BAHT

http://buydentalequipment.com/digital-imaging-equipment-digital-cad-cam-c-207_215/the-

cerec-acquisition-center-powered-by-bluecam-cad-cam-p-1164

The CEREC Acquisition Center (AC) powered by Blue cam gives you access to a myriad of

CAD/CAM restorative solutions that are every bit as reliable, proven and trusted as the company

it comes from. Blue cam’s LED technology takes digital impressions to the highest levels of

precision and efficiency for impeccable results. CEREC AC provides you with...

Access to the most comprehensive array of chair side CAD/CAM solutions

Access to the highest level of digital impression precision and efficiency

Access to connect with current and future digital dental technologies, processes and

procedures

Simply put, CEREC AC has the highest precision, ease of use, and speed than any system on the

market today, whether for single units, full arches, or anything in between.

44

A mouth mirror : Price 1,200 BAHT

http://en.wikipedia.org/wiki/Mouth_mirror

A mouth mirror or dentist's mirror is an instrument used in dentistry. The head of the

mirror is usually round, and the most common sizes used are the No. 4 and No. 5. A No. 2 is

sometimes used when a smaller mirror is needed, such as when working on back teeth with a

dental dam in place. The mouth mirror has a wide range of uses. Three of its most important

functions are allowing indirect vision by the dentist, reflecting light onto desired surfaces, and

retraction of soft tissues.

Semi-adjustable articulator: Price $11,500 BAHT

http://en.wikipedia.org/wiki/Articulator

An articulator which is adjustable in one or more, but not all of the following areas:

condoyle angle, Bennett side-shift, incises and cupid guidance, and shape of the globoid fosses

and emininent. By nature, this sort of articulator's use is only meaningful if the position of the

maxillae are duplicated with respect to the skull. Normally this is achieved by the use of a face-

bow.

45

Dental Explorer: Price 1,000 BAHT

http://en.wikipedia.org/wiki/Dental_explorer

A dental explorer or sickle probe is an instrument in dentistry commonly used in the dental

armamentarium. A sharp point at the end of the explorer is used to enhance tactile sensation.

Collection of various burs used in dentistry : Price 1,200 BAHT

http://en.wikipedia.org/wiki/Dental_drill

A dental bur is a type of burr (cutter) used in a hand piece. The burs are usually made of

tungsten carbide or diamond. The three parts to a bur are the head, the neck, and the shank.

The head of the bur contains the blades which remove material. These blades may be

positioned at different angles in order to change the property of the bur. More obtuse angles will

produce a negative rake angle which increases the strength and longevity of the bur. More acute

angles will produce a positive rake angle which has a sharper blade, but which dulls more

quickly.

46

Ligature (Orthodontic): Price 1,200 BAHT

http://www.archwired.com/Changing_Your_Own_Ligatures.htm

Ligature is a term used in orthodontics for the small elastic that is used to affix the arch

wire to the bracket. Ligatures are usually changed at each adjustment, and come in many varied

colors including transparent. A series of ligatures connected to each other and used to pull teeth

together with more strength is called a power chain. Ligatures can also be made of wire.

Helix Mount Dental Operatory System: Price 82,000 BAHT

http://www.dentalequipmentus.com/beaverstate-dental.html

Unit Package Features:

Helix - left/right swing posts and bracket with bushing (only available on helix operatory

H-3500 - 3 handpiece automatic control, top post mount system (only available on helix

operatory)

H-5200 - Telescoping Vacuum Arm (only available on Helix operatory)

47

CLX-110 - Operatory Light

DR-96 - Doctor's Operatory Stool

AT-96 - Assistant's Operatory Stool

EVOL-3 - Evolution Operatory Chair Wide back, 110V

110-062 - Post Mounted Water Bottle Kit

Power Vac: Price 75,000 BAHT

http://kabdental.com/dental-equipment/vacuum-pumps/apollo-dental-products.htm

Midmark introduces PowerVac, the first dry vacuum to combine the dental professional's

most desired features into one flexible, space-saving, performance-driven system. The PowerVac

creates a new standard for dental dry vacuums by offering:

Power/Performance:

With a specifically designed 2.0 HP motor matched to a revolutionary rotary claw

vacuum pump, each PowerVac unit can produce up to 18" Hg continuously

Zero Maintenance:

Due to its water-less and oil-less design, the PowerVac requires no routing maintenance.

No filters, strainers, or oil to check, change, or replace make the PowerVac a true hassle-

free dry vacuum.

Quiet Operation:

With a 72db-A rating, the PowerVac operates at a pleasingly quiet sound level, allowing

the PowerVac to be Conveniently located in an equipment room close to an operatory

suite, staff lounge, or doctor's office.

48

Upgradeable Flexibility:

The PowerVac can be field-upgraded to accommodate nearly any dental practice growth,

bringing complete confidence for the doctor and staff. An investment in the PowerVac

equals

security in the long-term.

Unmatched warranty:

The PowerVac backs up its robust, durable image with a warranty to match

- 5year/10,000-hour full product

-10-year/20,000-hour rotary claw pump warranty.

Floss pick: Price 150 BAHT

http://en.wikipedia.org/wiki/Floss_pick

floss pick is a disposable oral hygiene device generally made of plastic and dental

floss. The instrument is composed of two prongs extending from a thin plastic body of high-

impact polystyrene material. A single piece of floss runs between the two prongs. The body of

the floss pick generally tapers at its end in the shape of a toothpick.

49

Interdental brush: Price 180 BAHT

http://en.wikipedia.org/wiki/Interdental_brush

An interdental brush, also called an interproximal brush or a proxy brush, is a small brush,

typically disposable and supplied with a reusable angled plastic handle, used for cleaning

between teeth and between the wire of dental braces and the teeth. Brushes are available in a

range of widths.

Beaver state Asepsis Design Cuspidor with Vacuum :Price 10,000 BAHT

http://buydentalequipment.com/dental-operatories-cuspidors-c-18_29/beaverstate-asepsis-

design-cuspidor-with-vacuum-p-251

Features:

Easy clean asepsis design

Ceramic bowl

Quick release autoclavable cup filler and bowl rinse spout

Adjustable timed bowl rinse

50

Gravity drain with dual venting

Vacuum canister with removable screen

1 autoclavable HVE and saliva ejector valve with tubing

1/4" Female water quick disconnect

Low voltage electric vacuum switch

2" dia. post mount

6' umbilical tubing

Hart Quality 202 Dual Vacuum System: Price 29,000 BAHT

http://www.kabdental.com/dental-equipment/vacuum-pumps/hart-dental.htm

Feature:

Solid Brass Housing

Certified Balanced Impellar

Solid State 3400 Motors

Low Voltage Switching

Full Installation Package

2 Year Warranty

Full installation package includes:

Waterline Connection

Flexible PVC & Waste Connections

Mufflers - Dual does not include on Muffler

51

Reconditioned Film Processors: Price 21,000 BAHT

http://kabdental.com/dental-equipment/reconditioned-film-processors/reconditioned-film-

processors.htm

Ortho Mobile Dental Cart Cabinet Only :Price 11,600 BAHT

http://buydentalequipment.com/cabinetry-and-furniture-dental-carts-c-35_36/ortho-mobile-

dental-cart-cabinet-only-p-406

A Dental Cart Writing surface/slide out 7 drawers

Delivery System Not Included

Download Cart Drawing and Options 5

Year Guarantee on WorkmanshipCustom sizes and designs available with your choice of accent

colors. Call today for details.Solid surface tops available on all cabinets

52

Providence Combo Unit : Price 11,000 BAHT

http://buydentalequipment.com/cabinetry-and-furniture-providence-i-cabinets-c-

35_37/providence-combo-unit-p-387

Stainless steel sink

Touch latch doors and drawers

Electronic gooseneck faucets shown (optional)

Metal base

Assembled prior to shipping

36"w x 37"h x 20"d

Reception Furniture Room : Price 3,000 BAHT / UNIT

http://www.beyondtheofficedoor.com/reception-room-chairs.php

53

It is curved back for added comfort and quite comfortable. Available in many vinyl

designer colors.

Rear Treatment Modular Cabinetry with Dentex Units: Price 35,000 BAHT

http://www.hellotrade.com/dental-equipment-australia/center-island-modular-cabinetry-with-

dentex-unit.html

Features:

Full end panels

Lower end panels

Lower storage cabinets

Lower cabinet with retractable surface

Chase with partial back

Post formed counter top

Lower Color lines, power bars, upper end panels

Upper cabinets with 2 shelves

Upper cap and color lines

Dentech Model #10-14-218 (L or R) Assistant's Instrumentation

Dentech Model #SLD2300-3 delivery System

54

Water pick oral irrigator: Price 8,000 BAHT

http://sale.dentist.net/products/waterpik-wp-100-ultra-dental-water-jet

An oral irrigator is a home care device that uses a stream of pulsating water to remove

plaque and food debris between teeth and below the gumline and improve gum health. The first

oral irrigator was developed in 1962 by a dentist and an engineer, both from Fort Collins, CO.

Since that time, the Waterpik Water Flossed has been evaluated in more than 50 scientific

studies. It has been tested and shown effective on people in periodontal maintenance, and those

with gingivitis, diabetes, orthodontic appliances, crowns, and implants.

Periodontal scalars : Price 1,500 BAHT

http://www.healthbase.com/resources/dental-procedures/dental-procedures/dental-scaling-root-

planing-periodontal-care-plaque-affordable-dental-tourism-mexico-belgium-hungary.html

Periodontal scalars are dental instruments used primarily in the prophylactic and

periodontal care of human teeth The working ends come in a variety of shapes and sizes, but they

are always narrow at the tip, so as to allow for access to narrow embrasure spaces between teeth.

They differ from periodontal curettes, which possess a blunt tip.

55

Retainer :Price 600 BAHT

http://en.wikipedia.org/wiki/Retainer_(orthodontics)

Retainers are custom-made devices, made usually of wires or clear plastic, that hold teeth

in position after surgery or any method of realigning teeth. They are most often used before or

after dental braces to hold teeth in position while assisting the adjustment of the surrounding

gums to changes in the bone. Most patients are required to wear their retainer(s) every night at

first, with many also being directed to wear them during the day - at least initially. There are

three types of retainers typically prescribed by orthodontists and dentists: Hawley, Essie, and

Bonded (Fixed) retainers.

Steamboat C60D Full Featured Stool For Tall/Plus Size Operator: Price 3,500 BAHT

http://www.kabdental.com/dental-equipment/stools/60-series.htm

Benefits

Revolutionary seat pan mechanism allows the backrest to massage user's lower back.

Multiple layers of foam facilitate better upper body weight support and alleviates

pressure under the legs.

56

Triple lever adjustment allows user to operate in comfort through maximum adjustability.

Full tilting seat and back promote a better and healthier posture.

With the control lever in the "Free-Float" position, the seat and the backrest will follow

you as you lean forward and back on the stool.

ABS shrouds provide easy cleaning surfaces.

Deep seat is ideal for tall/plus size users.

Carpet or hard floor casters glide easily in any environment.

Steamboat C60ABT Sophisticated Stool With Backrest For Tall/Plus Size Assistant : Price 4,500

BAHT

http://www.kabdental.com/dental-equipment/stools/60-series.htm

Benefits

Revolutionary seat pan mechanism allows the backrest to massage users lower back.

Triple lever adjustment allows user to operate in comfort through maximum adjustability.

Full tilting seat and back promote a better and healthier posture.

ABS shrouds provide easy cleaning surfaces.

With the control lever in the "Free-Float" position, the seat and the backrest will follow

you as you lean forward and back on the stool.

Deep seat is ideal for medium to tall/plus size users.

Adjustable foot ring allows the user to further personalize seating position.

57

TSC-8 Sterilization Centers : Price 50,000 BAHT

http://www.kabdental.com/dental-equipment/dental-cabinetry/Ils/sterilization-center.htm

Features

20”x 19” Stainless steel sink.

Delta Euro faucet with pullout spray.

Water foot control.

Wrapping drawers (2)

Pre-soaking tub.

Towel/Glove dispenser.

Thermal formed pullout shelves.

Task lighting and valance.

Upper cabinet with blue light, tray storage.

Pullout step stool.

Full laminate back splash

58

Assistant's Mobile MFB217PK : Price 7,500 BAHT

http://www.kabdental.com/dental-equipment/mobile-cabinets/mcc.htm

Features

SAME FEATURES AS MFB217FFSP INCLUDES MB20 STORAGE ORGANIZER

18" W x 7" D

Set of three tubs. Also available separately.

Available on any mobile 20" wide or greater.

Each tub comes with vertical divider and one half depth adjustment.

Angle mounted for convenient access.

Tubs available in white only.

Mounting bracket available in grey only.

Laundry Cart - HL13 : Price 2,100 BAHT

http://www.amazon.com/Luxor-HL13-LUXHL13-Laundry-Cart/dp/B0037XBHAO

59

Folds for easy storage.

Comes complete with an orange nylon laundry bag.

3˝ casters.

Blue frame.

25˝W x 25˝D x 361/2˝H.

Assembly required.

Wt. 29 lbs.

Mille Dental Washer Disinfector (G7781) : Price 27,000 BAHT

Dental Max Basic Practice Management Software : Price 13,000 BAHT

Package Includes

Scheduling

Billing

E-claims

Statements

Treatment Planning

60

Dental Braces and Colors : Price 1,000 BAHT

http://www.identalhub.com/article_choosing-right-type-of-braces-159.aspx

Amalgam Filling : Price 120 BAHT

http://en.wikipedia.org/wiki/Amalgam_(dentistry)

The type of filling material made of an alloy of tin and silver and other metals. About 50%

and about 50% mercury, silver, thus seen as a time when we had just finished fillingnew. Is

interesting. I know people used the mall a destination for over 100 years.

Denture : Price 1,500 BAHT

Anesthetic and Syringe : Price 750 BAHT

61

The fee of dental service

Orthodontics

Treatment Unit Price

Examination Record Visit 2,600

Metal Appliances Case 70,000-90,000

Ceramic Appliances Case 85,000-105,000

Damon Appliances Case 90,000-110,000

ICE Appliances Case 90,000-110,000

Invisalign Appliances Case 180,000

Lingual Appliances Case 250,000

Rebond Metal Bracket Bracket 500

Rebond Ceramic Bracket Bracket 800

Retainer Piece 3,000

Mouth guard / Splint guard / Sport guard Piece 5,000

Minimum payment for transfer Case 45,000

Transfer case adjustment Visit 2,500-3,000

62

General Dentistry

Treatment Unit Price

Scaling and Polishing Visit 900-1,500

Fluoride Application Case 300

Hydroprophy jet Case 800

Periodontal Scaling and Root Planing Quadrant 1,500

Amalgam Filling Tooth 600-2,500

Resin Composite Filling Tooth 700-3,000

Inlay / Onlay Tooth 3,000-9,000

Dental Implant

Treatment Unit Price

Zimmer Tooth 75,000

Astra Tech Tooth 75,000

ITI Standard SLA Implant Tooth 75,000

ITI Bone Level SLA Implant Tooth 80,000

ITI Immediate Load SLA Active Implant Tooth 85,000

63

Prosthodontics

Treatment Unit Price

Complete Denture Piece 15,000-30,000

Metal Frame Denture Piece 8,500-12,000

Temporary Plate Piece 1,500

Added Tooth Tooth 500

Cast Post / Pin Tooth 3,500-5,000

Veneers

IPS Empress II Tooth 12,000

IPS Empress Esthetics Tooth 12,000

Layering Veneers Tooth -

Procera Tooth -

Lumineers Tooth -

Crown

Procelain + Non precious metal Tooth 7,500

Procelain + Palladium metal Tooth 10,000

Procelain + Semi-Percious metal Tooth 18,000

Procelain + Percious metal (high gold) Tooth 22,000

Full Gold Crown Tooth -

All Ceramic Crown Tooth 16,000

IPS Empress II all ceramic Tooth 16,000

Empress E-Max Tooth 16,000

Zirconia Crowns – Cercon Smart Ceramics Tooth 20,000

Zirconia Crowns – Lava All Ceramics Tooth 20,000

64

Zirconia Crowns – Procera All Porcelain Tooth 20.000

Bridge

Procelin + Non precious Tooth 7,500

Procelin + Palladium metal Tooth 10,000

Procelin + Semi-Precious metal Tooth 18,000

Procelin + Precious metal (high gold) Tooth 22,000

Full Gold Crown Tooth -

All ceramic Bridge Tooth 16,000

IPS Empress II All ceramic Tooth 16,000

Empress E-Max Tooth 16,000

Zirconia Crown – Cercon Smart Ceramics Tooth 20,000

Zirconia Crown – Lava All Ceramics Tooth 20,000

Zirconia Crown – Procera All Porcelain Tooth 20,000

Treatment Unit Price

Porcelain Veneer : IPS Empress II Tooth 12,000

Porcelain Veneer : IPS Empress Esthetics Tooth 12,000

Layering Veneers Tooth -

Procera Tooth -

Lumineers Tooth 23,000 - 25,000

65

Veneers

Surgery&X-ray

Treatment Unit Price

Tooth Extraction Tooth 800 - 1,500

Surgical Removal of Impacted Tooth

(Simple)

Tooth 3,200 - 4,200

Surgical Removal of Impacted Tooth

(Complicated)

Tooth 5,200 - 7,200

Periapical Film 150

Panoramic / Cephalometric Film 600

CT scan Film 6,000

Aesthetics

Treatment Unit Price

LED tooth Whitening - Opalescence, USA person 12,000

Take -Home Bleaching (trays + 2

bleaching gels)

person 7,000

Airflow person 800

Diastema Closer Tooth 15,00

Crown Lengthening Tooth 3,500-4,000

Veneers

Porcelain Veneer : IPS Empress II Tooth 12,000

Porcelain Veneer : IPS Empress Esthetics Tooth 12,000

Layering Veneers Tooth -

Procera Tooth -

Tooth -

66

Crown

Procelain + Non precious metal Tooth 7,500

Procelain + Palladium metal Tooth 10,000

Procelain + Semi-Percious metal Tooth 18,000

Procelain + Percious metal (high gold) Tooth 22,000

Full Gold Crown Tooth 18,000

All Ceramic Crown Tooth 16,000

IPS Empress II all ceramic Tooth 16,000

Empress E-Max Tooth 16,000

Zirconia Crowns – Cercon Smart

Ceramics

Tooth 20,000

Zirconia Crowns – Lava All Ceramics Tooth 20,000

Zirconia Crowns – Procera All Porcelain Tooth 16,000

Bridge

Procelin + Non precious Tooth 7,500

Procelin + Palladium metal Tooth 10,000

Procelin + Semi-Precious metal Tooth 18,000

Procelin + Precious metal (high gold) Tooth 22,000

Full Gold Crown Tooth 18,000

All ceramic Bridge Tooth 16,000

IPS Empress II All ceramic Tooth 16,000

Empress E-Max Tooth 16,000

Zirconia Crown – Cercon Smart Ceramics Tooth 20,000

Zirconia Crown – Lava All Ceramics Tooth 20,000

Zirconia Crown – Procera All Porcelain Tooth 20,000

67

Endodontics

Treatment Unit Price

Anterior Tooth Tooth 4,000 - 5,500

Premolar Tooth Tooth 5,000 - 7,500

Molar Tooth 6,000 - 9,500

Special Treatment

Treatment Unit Price

Oral Appliances(Dentinore) Case 60,000

Migrain Prevention Device Visit 9,000

Oral cancer screening Visit 1,500

Pedodontics

Treatment Unit Price

Prophylaxis Case 500

Fluride Application Case 300

Sealant Tooth 400

Extraction Deciduous Tooth 600

Amalgam Filling Deciduous Tooth 450-2,000

Resin Composite Filling Deciduous Tooth 500-2,500

Preventive Resin Restoration Tooth 600

Pulpatomy / Pulpectomy Tooth 4,000

Stainless Steel Crown Tooth 2,000

Space Maintainer Piece 4,500

(Source: http://www.dentajoy.com/price.asp , http://www.perfectsmilethailand.com/th/dental-fees.php ,

http://www.smileplusbangsaen.com/index.php?option=com_content&task=view&id=33&Itemid=47 , http://xn-

-72cf8bxajef1ego9byc3ixbze.com/price.php )

68

0

500,000

1,000,000

1,500,000

2,000,000

2,500,000

3,000,000

Jan

Feb

Mar

Ap

r

May

Jun

Jul

Au

g

Sep

Oct

No

v

Dec

Dental Implant

Oral Surgery

Restorative Dentistry

Prosthodontics

Periodontal Treatment

Endodontic

Pedodontics

Orthodontics

Teeth Whitening

Year 1

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

Dental

Implant 1,375,000 1,925,000 2,200,000 825,000 2,090,000 2,750,000 2,200,000 1,100,000 1,925,000 1,375,000 1,925,000 2,090,000 21,780,000

Oral Surgery 60,000 150,000 90,000 450,000 90,000 120,000 120,000 150,000 210,000 150,000 135,000 105,000 1,830,000

Restorative

Dentistry 20,000 30,000 40,000 50,000 45,000 30,000 35,000 47,000 46,000 55,000 39,000 40,000 477,000

Prosthodontics 400,000 700,000 800,000 1,000,000 1,400,000 1,200,000 1,600,000 1,300,000 1,100,000 1,400,000 1,100,000 1,500,000 13,500,000

Periodontal

Treatment 14,000 21,000 24,500 35,000 31,500 42,000 24,500 42,000 49,000 28,000 31,500 35,000 378,000

Endodontic 175,000 245,000 245,000 210,000 350,000 420,000 490,000 420,000 560,000 455,000 525,000 490,000 4,585,000

Pedodontics 175,000 245,000 315,000 157,500 192,500 210,000 227,500 280,000 315,000 297,500 262,500 269,500 2,947,000

Orthodontics 2,250,000 900,000 950,000 1,000,000 1,050,000 1,100,000 1,150,000 1,200,000 1,250,000 1,300,000 1,350,000 1,400,000 14,900,000

Teeth

Whitening 156,000 195,000 175,500 214,500 253,500 156,000 292,500 312,000 390,000 370,500 331,500 312,000 3,159,000

Total 4,625,000 4,411,000 4,840,000 3,942,000 5,502,500 6,028,000 6,139,500 4,851,000 5,845,000 5,431,000 5,699,500 6,241,500 63,556,000

Table of sales forecast

Figure 3.3: Sales Forecast Year 1

69

0

500,000

1,000,000

1,500,000

2,000,000

2,500,000

3,000,000

3,500,000

Jan

Feb

Mar

Ap

r

May

Jun

Jul

Au

g

Sep

Oct

No

v

Dec

Dental Implant

Oral Surgery

Restorative Dentistry

Prosthodontics

Periodontal Treatment

Endodontic

Pedodontics

Orthodontics

Teeth Whitening

Year 2 Description Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total

Dental Implant 1,750,000 2,000,000 1,500,000 2,250,000 3,000,000 2,750,000 1,375,000 1,925,000 2,200,000 1,750,000 2,090,000 2,750,000 25,340,000

Oral Surgery 300,000 135,000 210,000 180,000 135,000 120,000 120,000 150,000 210,000 150,000 135,000 210,000 2,055,000

Restorative

Dentistry 67,500 97,500 82,500 75,000 52,500 90,000 67,500 46,000 55,000 82,500 40,000 120,000 876,000

Prosthodontics 1,500,000 1,600,000 1,100,000 1,000,000 1,200,000 1,300,000 1,120,000 800,000 1,200,000 1,600,000 740,000 980,000 14,140,000

Periodontal

Treatment 80,000 100,000 55,000 90,000 150,000 140,000 160,000 155,000 165,000 145,000 180,000 200,000 1,620,000

Endodontic 225,000 412,500 487,500 487,500 637,500 525,000 750,000 712,500 487,500 630,000 900,000 975,000 7,230,000

Pedodontics 350,000 420,000 525,000 332,500 297,500 262,500 315,000 297,500 262,500 269,500 630,000 577,500 4,539,500

Orthodontics 1,000,000 1,020,000 1,040,000 1,060,000 1,080,000 1,100,000 1,120,000 1,140,000 1,160,000 1,180,000 1,200,000 1,220,000 13,320,000

Teeth

Whitening 390,000 585,000 370,500 390,000 546,000 331,500 382,200 214,500 429,000 468,000 312,000 331,500 4,750,200

Total 5,662,500 6,370,000 5,370,500 5,865,000 7,098,500 6,619,000 5,409,700 5,440,500 6,169,000 6,275,000 6,227,000 7,364,000 73,870,700

Figure 3.4: Sales Forecast Year 2

70

0

1,000,000

2,000,000

3,000,000

4,000,000

5,000,000

6,000,000

Jan

Feb

Mar

Ap

r

May

Jun

Jul

Au

g

Sep

Oct

No

v

Dec

Dental Implant

Oral Surgery

Restorative Dentistry

Prosthodontics

Periodontal Treatment

Endodontic

Pedodontics

Orthodontics

Teeth Whitening

Year 3

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

Dental Implant 3,330,000 3,690,000 4,320,000 4,680,000 4,950,000 4,530,000 3,330,000 5,610,000 4,650,000 3,750,000 3,930,000 4,200,000 50,970,000

Oral Surgery 315,000 330,000 285,000 360,000 450,000 327,000 372,000 465,000 297,000 315,000 399,000 360,000 4,275,000

Restorative

Dentistry 208,500 249,000 267,000 166,500 183,000 283,500 217,500 198,000 183,000 265,500 232,500 256,500 2,710,500

Prosthodontics 2,220,000 3,060,000 2,480,000 2,780,000 3,080,000 3,380,000 3,740,000 3,560,000 3,820,000 3,940,000 3,980,000 3,900,000 39,940,000

Periodontal

Treatment 145,000 164,000 169,000 142,000 138,000 163,000 192,000 148,000 129,000 154,000 127,000 182,000 1,853,000

Endodontic 960,000 1,087,500 1,215,000 1,297,500 1,230,000 1,282,500 1,035,000 1,117,500 1,380,000 1,372,500 1,260,000 1,305,000 14,542,500

Pedodontics 350,000 385,000 402,500 332,500 490,000 332,500 490,000 472,500 420,000 367,500 402,500 437,500 4,882,500

Orthodontics 1,390,000 1,420,000 1,450,000 1,480,000 1,510,000 1,540,000 1,570,000 1,600,000 1,630,000 1,660,000 1,690,000 1,720,000 18,660,000

Teeth

Whitening 585,000 468,000 507,000 585,000 565,500 468,000 4,875,000 507,000 370,500 577,200 546,000 643,500 10,697,700

Total 9,503,500 10,853,500 11,095,500 11,823,500 12,596,500 12,306,500 15,821,500 13,678,000 12,879,500 12,401,700 12,567,000 13,004,500 148,531,200

Figure 3.5: Sales Forecast Year 3

71

Year 4

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

Dental

Implant 5,500,000 4,675,000 6,765,000 7,260,000 7,810,000 7,975,000 9,075,000 8,195,000 7,645,000 8,690,000 9,515,000 8,470,000 91,575,000

Oral Surgery 384,000 402,000 507,000 429,000 435,000 447,000 459,000 465,000 477,000 483,000 495,000 567,000 5,550,000

Restorative

Dentistry 123,000 142,000 131,000 149,000 139,000 167,000 169,000 172,000 188,000 154,000 176,000 191,000 1,901,000

Prosthodontics 2,620,000 2,680,000 2,980,000 3,340,000 2,980,000 3,240,000 3,140,000 3,520,000 3,760,000 3,580,000 3,420,000 3,980,000 39,240,000

Periodontal

Treatment 124,000 165,000 153,000 157,000 108,000 149,000 104,800 176,000 131,000 132,000 215,000 231,000 1,845,800

Endodontic 720,500 687,500 803,000 951,500 819,500 896,500 918,500 781,000 896,500 836,000 737,000 918,500 9,966,000

Pedodontics 469,000 476,000 514,500 605,500 546,000 574,000 591,500 486,500 563,500 623,000 584,500 577,500 6,611,500

Orthodontics 43,000,000 2,300,000 2,400,000 2,700,000 3,000,000 3,300,000 3,600,000 3,900,000 4,200,000 4,500,000 4,800,000 5,100,000 82,800,000

Teeth

Whitening 760,500 721,500 643,500 600,600 526,500 721,500 643,500 604,500 585,000 682,500 647,400 604,500 7,741,500

Total 53,701,000 12,249,000 14,897,000 16,192,600 16,364,000 17,470,000 18,701,300 18,300,000 18,446,000 19,680,500 20,589,900 20,639,500 247,230,800

0

5,000,000

10,000,000

15,000,000

20,000,000

25,000,000

30,000,000

35,000,000

40,000,000

45,000,000

50,000,000

Jan

Feb

Mar

Ap

r

May

Jun

Jul

Au

g

Sep

Oct

No

v

Dec

Dental Implant

Oral Surgery

Restorative Dentistry

Prosthodontics

Periodontal Treatment

Endodontic

Pedodontics

Orthodontics

Teeth Whitening

Figure 3.6: Sales Forecast Year 4

72

0

2,000,000

4,000,000

6,000,000

8,000,000

10,000,000

12,000,000

14,000,000 Ja

n

Feb

Mar

Ap

r

May

Jun

Jul

Au

g

Sep

Oct

No

v

Dec

Dental Implant

Oral Surgery

Restorative Dentistry

Prosthodontics

Periodontal Treatment

Endodontic

Pedodontics

Orthodontics

Teeth Whitening

Year 5

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

Dental Implant 1,815,000 2,255,000 2,805,000 2,090,000 2,310,000 1,980,000 2,640,000 2,695,000 3,355,000 2,915,000 3,685,000 3,025,000 31,570,000

Oral Surgery 333,000 429,000 408,000 444,000 492,000 513,000 522,000 387,000 465,000 519,000 549,000 447,000 5,508,000

Restorative

Dentistry 213,000 186,000 229,500 214,500 244,500 259,500 291,000 264,000 232,500 250,500 276,000 208,500 2,869,500

Prosthodontics 3,300,000 3,600,000 3,475,000 3,850,000 3,275,000 3,600,000 4,175,000 3,825,000 3,225,000 3,700,000 3,175,000 3,350,000 42,550,000

Periodontal

Treatment 154,000 132,000 187,000 230,000 232,000 176,000 186,000 197,000 165,000 256,000 234,000 123,000 2,272,000

Endodontic 732,000 804,000 834,000 894,000 984,000 924,000 894,000 1,038,000 808,000 1,014,000 1,032,000 930,000 10,888,000

Pedodontics 427,000 4,515,000 546,000 539,000 521,500 570,500 581,000 605,500 619,500 633,500 626,500 591,500 10,776,500

Orthodontics 1,700,000 2,680,000 3,660,000 4,640,000 5,620,000 6,600,000 7,580,000 8,560,000 9,540,000 10,520,000 11,500,000 12,480,000 85,080,000

Teeth

Whitening 479,700 499,200 542,100 530,400 557,700 581,100 561,600 596,700 639,600 659,100 581,100 733,200 6,961,500

Total 9,153,700 15,100,200 12,686,600 13,431,900 14,236,700 15,204,100 17,430,600 18,168,200 19,049,600 20,467,100 21,658,600 21,888,200 198,475,500

Figure 3.7: Sales Forecast Year 5

73

3.6 Marketing Expenses

Marketing Expenses

The advertising expense is the expenses that paid for promote products and create

customers awareness. Dentist Center also provides the advertising in various way as follow:

Radio

Radio broadcasts is a one important thing of communication and popular for general

people. No matter where we live in northern, southern, eastern, western, and central part, we can

catch the voice from the radio. Because of the cost of radio is cheap that easy to buy for the

general people. Radio work like a persuade advertisement. People can hear our message from the

radio every time that can attract customers to interest our business. So, this is the opportunity for

create relationship with customers and encourage emotions which will increase a chance of sale.

The cost of advertising through radio is 3,000 Baht per month. We select Witthayu Khon

Chiang Rai FM 106.00 MHz because this wave focuses on urban people that match with our

target group.

(source : http://www.fm106cri.com/)

Brochure

Brochure is a one piece of paper that shows the information of our business and

introduces a new business to the market. Brochure is a one of advertisement that is a fast method

to introduce products to the market and create a new opportunity to the business. It can distribute

directly to target customers.

We select 10,000 with grade premium that component of A4 160 game, 4 colors 2 sides,

and size of paper is A4 21.0 x 29.7 cm. We should this grade because we want attract customers

with the similar picture that customers can face the true. The expense of brochure is

12,000 Baht (1.2 ฿/sheet)

(source : http://www.naitamtook.com/brochour.html)

74

Nakhon Chiang Rai News

This is a newspaper of Chiang Rai province and present about the situation that occur in

Chiang Rai. The majority of Chiang Rai people ever were read this newspaper. It is easy to put

our business for advertise in this newspaper. We select one page for advertise include with full

colors and similar building picture. The expense is about 300,000 baht per month.

(source : http://www.nakornchiangrainews.com/index.php/contact-us)

Social Network

Social networking on the Internet is popular for business owners as channels to advertise

their businesses and products. Social networking is not only a channel where people exchange

their comments but also a channel where new products are widely advertised in no time. So, it is

easy to promote our business to Facebook fanpage and create business website. It’s free.

Other

There is contingency budget for support advertising activities 1,000 Baht per month.

75

Year 1

Description JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Total

Radio 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 36,000

Brochure 12,000 0 12,000 0 12,000 0 12,000 0 12,000 0 12,000 0 72,000

Nakhon Chiang

Rai News 300,000 0 0 300,000 0 0 300,000 0 0 300,000 0 0 1,200,000

Social Network 0 0 0 0 0 0 0 0 0 0 0 0 0

Other 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 12000

Total 316,000 4,000 16,000 304,000 16,000 4,000 316,000 4,000 16,000 304,000 16,000 4,000 1,320,000

Year 2

Description JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Total

Radio 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 36,000

Brochure 12,000 0 0 0 12,000 0 0 0 12,000 0 0 0 36,000

Nakhon Chiang

Rai News 300,000 0 0 0 300,000 0 0 0 300,000 0 0 0 900,000

Social Network 0 0 0 0 0 0 0 0 0 0 0 0 0

Other 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 12000

Total 316,000 4,000 4,000 4,000 316,000 4,000 4,000 4,000 316,000 4,000 4,000 4,000 984,000

76

Year 3

Description JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Total

Radio 3,000 0 0 3,000 0 0 3,000 0 0 3,000 0 0 12,000

Brochure 12,000 0 0 0 12,000 0 0 0 12,000 0 0 0 36,000

Nakhon Chiang

Rai News 300,000 0 0 0 0 0 300,000 0 0 0 0 0 600,000

Social Network 0 0 0 0 0 0 0 0 0 0 0 0 0

Other 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 12000

Total 316,000 1,000 1,000 4,000 13,000 1,000 304,000 1,000 13,000 4,000 1,000 1,000 660,000

Year 4

Description JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Total

Radio 3,000 0 0 0 3,000 0 0 0 3,000 0 0 0 9,000

Brochure 12,000 0 0 0 12,000 0 0 0 12,000 0 0 0 36,000

Nakhon Chiang

Rai News 300,000 0 0 0 0 0 300,000 0 0 0 0 0 600,000

Social Network 0 0 0 0 0 0 0 0 0 0 0 0 0

Other 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 12000

Total 316,000 1,000 1,000 1,000 16,000 1,000 301,000 1,000 16,000 1,000 1,000 1,000 657,000

Year 5

Description JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Total

Radio 3,000 0 3,000 0 3,000 0 3,000 0 3,000 0 3,000 0 18,000

Brochure 12,000 0 0 0 12,000 0 0 0 12,000 0 0 0 36,000

Nakhon Chiang

Rai News 300,000 0 0 0 0 0 300,000 0 0 0 0 0 600,000

Social Network 0 0 0 0 0 0 0 0 0 0 0 0 0

Other 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 12000

Total 316,000 1,000 4,000 1,000 16,000 1,000 304,000 1,000 16,000 1,000 4,000 1,000 666,000

77

3.7 Conclusion

Nowadays people in the society aware themselves with their oral problems. Dental

businesses are growth fast in many cities of Thailand. For Chiang province there are not enough

dental clinic to respond the high demand of the customer. The hospital and private clinic don’t

provide the good dental service for the customer. Our group saw this problem so we create the

professional dental clinic that we called Dentist Center where we include everything with dental

health care in one place. We have various service that cover the dental problems such as Dental

Implant, Oral Surgery, Restorative Dentistry, Prosthodontics, Periodontal Treatment,

Endodontic, Orthodontics, Pedodontics, Teeth Whitening. We open daily 10.00 am. - 08.00 pm.

We provide our service in high safety modern technology that the customer can trust in our

service when they visit to our dentist. Our dentists are the people who have high dental

experience that we are three dentists in the first year of our business. We expect to increase the

number of the customer every year by we have a lot of promotion to attract them and also we

take care the customer like they are a part of our family. Although there are many dental clinic in

Chiang Rai, but we trust in our service that we can be the first on of dental business in Chiang

Rai within 3 year. We will improve our dental knowledge while we will improve our service

quality all the time that it can generate the customer loyalty. We try to be the efficiency long-

term dental business in Chiang Rai where if the patient who have dental problems, they have to

think Dentist Center first. We will expand the branch if we can be successful with our company

objectives and we have get enough money to investment already. We promise that our service is

the best dental service business that we will respond and give advising the dental problem with

caring together with you all time.

78

CHAPTER 4 : INVESTMENT ANALYSIS

Our business use the machine to treat or serve service to the customer so we have a

depreciation cost relate to the machine to use in daily. In 5 years we have a cost of depreciation

of the machine and the cost of electricity

79

4.1 Investment Cost

4.1.1 Tools & Equipments

Description

Price/Baht

Amount

Total Note

1.X-ray 389,865 2 779,730 I Max Touch

2.Air motor 3,000 8 24,000 DBI 20E

3.Straight Nose 3,600 8 28,800 DBI

4.Contra Angle 3,600 10 36,000 DBI

5.Maxi Torque Fiber Optic 4,500 8 36,000 -

6.JB390 3,600 8 28,800 DBI

7.Maxi Torque 5,700 3 17,100 DBI

8.Low-Speed Hand piece 8,700 4 34,800 M20

9.20,000 RPM Motor 6,174 2 12,348 M20-a

10.5,000 RPM Motor 7,644 2 15,288 M5-a

11.1:1 Nose Cone 3,675 2 7,350 M1:1S-a

12.4:1 Reduction Nose Cone 4,410 2 8,820 M4:1S-a

13.1:1 Contra Angle 2,058 2 4,116 M1:1A-a

14.Manual Latch Head 1,087 2 2,175 MHL-N

15.Push Latch Head 2,028 2 4,057 MHP-N

16.Prophy screw type 1,029 2 2,058 MPR-N

17.Quarter turn undo head 2,028 2 4,057 MHE-N

18.Reduction Contra Angle 3,087 2 6,174 M4:1A-a

19.Latch Type Sectional 887 2 1,764 MHL-NS

20.Gentle Ray980 169,807 2 339,615 Classic

21.Kavo Multi LED 5,264 4 21,065 Multi LED

22.Multi flex lax coupler 9,144 4 36,576 465LED

23.Crow and Bride

Remover

11,784 4 47,136 Conon a flex 2005

24.Tools Conon a flex 7,075 4 28,302 -

25.Clamps 660 80 52,800 Conon a flex 2005

26.Loops Holder 1,807 20 36,140 -

80

27.Intra surg Systems 47,593 2 95,187 300 Plus

28.Dust extraction Systems 28,622 2 57,244 Smart tair mobile

29.Electic Motor 5,738 4 22,953 10CHC

30.AC 297,000 1 297,000 The Cerec

31.Mouth mirror 1,202 12 14,428 -

32.Semi-adjustable

articulator

11,672 4 46,689 -

33.Dental explorer 1,052 20 21,048 -

34.Cutter 1,472 10 14,775 -

35.Ligature 1,492 50 74,625 -

36.Helix Mount Dental 82,846 4 331,386 DR-96

37.Power Vac 76,050 4 304,200 72db

38.Floss pick 150 50 7,500 -

39.Interdental brush 180 50 9,000 -

40.Beaver state asepsis

design cuspidor with

vacuum

10,125 4 40,500 -

41.Dual Vacuum systems 29,700 2 59,400 Hart quality 802

42.Reconditional film

process

21,000 1 21,000 -

43.Stainless Still sink 11,940 4 47,760 36”w*37”h*20”d

44.Rears treatment

modular cabinet with

dentex units

35,370 2 70,740 SLD2300

45.Water pick oral irrigator 8,7177 4 34,870 -

46.Sterilization Center 51,000 1 51,000 TSC-8

47.Assistant’s mobile 7,950 4 31,800 MFB217

48.Landry cart 2,100 2 4,200 HC13

49.Washer 27,000 2 54,000 G7781

50.Software 13,500 2 27,000 -

51.Dental braces and colors 1,050 20 21,000 -

52.Amalgam filling 90 200 18,000 -

53.Denture 1,500 20 30,000 -

54.Anesthetic and Syringe 750 50 37,500 -

Total 3,459,876

81

4.1.2 Office supply and Waiting room

Description Price/Baht Amount Total Note

1. Sofa 27,500 2 55,000.00 RICHY

2. Chair 31,900 1 31,900.00 TAZZANIA

3. Air condition 33,000 6 198,000.00 MS-SGF24VC

4. Book shelf 16,500 1 16,500.00 SELECTOR SYSTEM

2.20 M.

5. Reservation desk 13,900 1 13,900.00 OPTIMUS HOME

OFFICE 1.2 M

6. Rubber boots 20 10 200.00 -

7. Personnel computer 17,100 1 17,100.00 HP TouchSmart 320M

8. Printer 4,500 1 4,500.00 HP office jet pro 8000

9. pencil 30 1 30.00 Horse pencil pack 12

10. pen 30 1 30.00 Quantam

11. rubber 5 2 10.00 -

12. Liquid paper 65 1 65.00 -

13. Ruler 5 1 5.00 -

14. Receipt book 30 12 360.00 -

15. Appointment book 30 12 360.00 -

16. telephone 990 2 1980.00 Panasonic KX-

TC2100BX

17. Document file 35 10 350.00 Chang document file

18. Max 70 1 70.00 -

19. A4 paper 89 5 445.00 Double A paper

20. EDC 19,500 1 19,500.00 EDC Vx670 GPRS

21. bin 35 3 105.00

22. cold water maker 5,450 1 5,450.00 Imarflex IF-111

23. water strainer 7,900 1 7,900.00 STIEBEL ELTRON

RAIN

82

24. LCD TV 13,990 1 13,990.00 SONY KDL32CX520

25. Fan 1,615 3 4,845.00 Panasonic FBL16A

26. soap 20 5 100.00 Johnson and Johnson

27. Cotton paper 159 2 318.00 Zilk

28. iMAC 49,900 6 299,400

total 692,413

4.1.3 Land and Building

Description Price Amount Total

Land and Building 5,000,000 13 rai 65,000,000

Total 65,000,000

4.1.4 Fee

Description Fee(Baht)

Registering the commerce 60

Permission to build the building 30

Registering the trademark 500

Ask to use the telephone with telephone authority

Installation+ fee in each month

Insurance

5,100

8,863

Total 7,590

83

4.1.5 Depreciation Expense

Investment Amount Depreciation(Year) Annual

Depreciation

Monthly

Depreciation

Land and Building 65,000,000 25 2,600,000 216,666.67

Computer 299,400 4 74,850 6,238

Office supply 393,013 5 78,603 6,550

Dental equipment 3,459,876 5 691,975 57,665

Total 69,152,289 3,445,428 287,209

84

CHAPTER 5 : PRODUCTIONS AND OPERATION ANALYSIS

We buy medicine total 118,677,950 baht for five years. About water supply, all most we use

for consume and utilize and electricity: we use all the day for using the dental machine.

85

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

Dental Implant 1,500 1,000 1,200 1,250 1,700 1,100 1,200 1,300 1,000 1,050 1,500 1,100 14,900

Oral Surgery 1,000 1,500 1,400 1,500 1,398 1,394 1,340 1,700 1,450 1,270 1,650 1,660 17,262

Restorative

Dentistry 1,200 1,600 1,200 1,400 1,300 1,334 1,590 1,900 1,320 1,890 1,890 1,980 18,604

Prosthodontics 1,000 1,300 1,300 1,300 1,398 2,134 1,276 1,899 1,540 1,670 1,680 1,230 17,727

Periodontal

Treatment 1,230 1,400 1,100 1,300 1,490 1,444 1,245 1,800 1,890 1,455 1,450 1,390 17,194

Endodontic 1,300 1,200 1,200 1,200 1,530 1,267 1,423 1,654 1,670 1,459 1,670 1,540 17,113

Pedodontics 1,200 1,000 1,000 1,700 1,550 1,467 1,398 1,876 1,789 1,654 1,780 1,450 17,864

Orthodontics 1,000 1,300 1,000 1,500 1,200 2,246 1,435 1,652 1,524 1,543 1,890 1,430 17,720

Teeth Whitening 1,300 1,200 1,100 1,400 1,300 1,268 1,234 1,543 1,423 1,234 1,900 1,400 16,302

Total 10,730 11,500 10,500 12,550 12,866 13,654 12,141 15,324 13,606 13,225 15,410 13,180 154,686

5.1 Electricity expense

86

Year 2

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

Dental Implant 1,900 1,650 1,232 1,234 1,564 1,897 1,786 1,786 1,989 1,663 1,488 1,975 20,164

Oral Surgery 1,280 1,290 1,800 1,300 1,454 1,098 1,098 1,098 1,890 1,955 1,965 1,426 17,654

Restorative

Dentistry 1,390 1,460 1,290 1,290 1,987 1,785 1,435 1,424 1,064 1,954 1,954 1,864 18,897

Prosthodontics 1,690 1,590 1,400 1,450 1,678 1,453 1,765 1,567 1,905 1,843 1,865 1,836 20,042

Periodontal

Treatment 1,740 1,340 1,500 1,300 1,786 1,546 1,543 1,556 1,466 1,995 1,844 1,754 19,370

Endodontic 1,345 1,309 1,500 1,400 1,245 1,873 1,378 1,675 1,895 1,883 1,933 1,844 19,280

Pedodontics 1,460 1,498 1,087 1,450 1,543 1,446 1,765 1,853 1,854 1,743 1,794 1,468 18,961

Orthodontics 1,300 1,560 1,460 1,690 1,256 1,785 1,432 1,642 1,484 1,785 1,775 1,543 18,712

Teeth Whitening 1,450 1,399 1,690 1,546 1,356 1,885 1,753 1,478 1,584 1,890 1,854 1,437 19,322

Total 13,555 13,096 12,959 12,660 13,869 14,768 13,955 14,079 15,131 16,711 16,472 15,147 172,402

Year 3 Description Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total

Dental Implant 1,324 1,456 1,980 1,247 1,865 1,344 1,541 1,565 1,098 1,098 1,564 1,873 17,955

Oral Surgery 1,987 1,450 1,780 1,245 1,543 1,398 1,655 1,564 1,780 1,099 1,980 1,760 19,241

Restorative

Dentistry 1,090 1,565 1,678 1,986 1,553 1,546 1,560 1,655 1,789 1,099 1,651 1,780 18,952

Prosthodontics 1,908 1,453 1,909 1,964 1,548 1,770 1,470 1,566 1,987 1,876 1,009 1,098 19,558

Periodontal

Treatment 1,098 1,099 1,779 1,643 1,765 1,780 1,040 1,069 1,655 1,098 1,877 1,655 17,558

Endodontic 1,677 1,090 1,098 1,879 1,540 1,454 1,690 1,078 1,890 1,567 1,655 1,987 18,605

Pedodontics 1,455 1,455 1,546 1,475 1,768 1,769 1,576 1,078 1,898 1,909 1,098 1,000 18,027

Orthodontics 1,467 1,987 1,454 1,654 1,988 1,670 1,577 1,980 1,655 1,098 1,874 1,098 19,502

Teeth Whitening 1,457 1,677 1,876 1,098 1,980 1,456 1,890 1,980 1,989 1,987 1,988 1,987 21,365

Total 13,463 13,232 15,100 14,191 15,550 14,187 13,999 13,535 15,741 12,831 14,696 14,238 170,763

87

Year 4

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

Dental Implant 1,243 1,780 1,670 1,879 1,654 1,975 1,567 1,575 1,908 1,760 1,780 1,565 20,356

Oral Surgery 1,434 1,760 1,780 1,908 1,768 1,578 1,467 1,589 1,091 1,435 1,654 1,560 19,024

Restorative

Dentistry 1,767 1,098 1,670 1,897 1,165 1,435 1,353 1,368 1,098 1,765 1,098 1,560 17,274

Prosthodontics 1,098 1,679 1,678 1,543 1,786 1,546 1,543 1,745 1,560 1,655 1,897 1,675 19,405

Periodontal

Treatment 1,765 1,567 1,780 1,680 1,650 1,555 1,525 1,468 1,565 1,340 1,780 1,870 19,545

Endodontic 1,780 1,780 1,678 1,654 1,430 1,568 1,324 1,885 1,543 1,560 1,780 1,509 19,491

Pedodontics 1,670 1,650 1,560 1,432 1,980 1,390 1,245 1,775 1,885 1,680 1,650 1,890 19,807

Orthodontics 1,454 1,890 1,543 1,456 1,890 1,309 1,656 1,654 1,456 1,980 1,655 1,098 19,041

Teeth Whitening 1,556 1,567 1,890 1,560 1,890 1,780 1,546 1,433 1,784 1,890 1,765 1,875 20,536

Total 13,767 14,771 15,249 15,009 15,213 14,136 13,226 14,492 13,890 15,065 15,059 14,602 174,479

Year 5 Description Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total

Dental Implant 1,098 1,760 1,780 1,651 1,650 1,546 1,541 1,654 1,543 1,651 1,231 1,231 18,336

Oral Surgery 1,098 1,980 1,546 1,546 1,980 1,413 1,569 1,657 1,671 1,651 1,456 1,244 18,811

Restorative

Dentistry 1,890 1,654 1,981 1,545 1,654 1,541 1,761 1,678 1,687 1,761 1,431 1,651 20,234

Prosthodontics 1,540 1,435 1,980 1,760 1,780 1,615 1,654 1,690 1,899 1,980 1,543 1,090 19,966

Periodontal

Treatment 1,650 1,567 1,765 1,560 1,987 1,768 1,541 1,671 1,890 1,679 1,567 1,091 19,736

Endodontic 1,780 1,565 1,908 1,567 1,891 1,980 1,761 1,780 1,567 1,098 1,890 1,871 20,658

Pedodontics 1,675 1,570 1,890 1,895 1,789 1,544 1,761 1,780 1,654 1,567 1,890 1,541 20,556

Orthodontics 1,980 1,760 1,450 1,560 1,780 1,514 1,431 1,654 1,876 1,655 1,541 1,676 19,877

Teeth Whitening 1,560 1,340 1,435 1,345 1,671 1,675 1,980 1,981 1,789 1,554 1,554 1,654 19,538

Total 14,271 14,631 15,735 14,429 16,182 14,596 14,999 15,545 15,576 14,596 14,103 13,049 177,712

(source: http://www.eppo.go.th/power/pw-Rate-PEA.html)

88

(source : http://www.mwa.co.th/watercost.html)

Year 1 description JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Total

water

supply 3500 3700 3650 3600 4000 4000 3500 3800 4500 3400 5500 6500 49,650

total 3,500 3,700 3,650 3,600 4,000 4,000 3,500 3,800 4,500 3,400 5,500 6,500 49,650

Year 2 description JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Total

water

supply 4000 6000 7400 5300 5500 6700 5400 5500 6000 6200 5700 5900 69,600

total 4000 6000 7400 5300 5500 6700 5400 5500 6000 6200 5700 5900 69,600

Year 3 description JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Total

water

supply 7000 6800 6500 5500 6500 7500 7000 7400 7320 7300 7700 6500 83,020

total 7000 6800 6500 5500 6500 7500 7000 7400 7320 7300 7700 6500 83,020

Year 4 description JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Total

water

supply 7600 7500 6500 6900 6800 7000 6500 6500 6700 7600 7500 7000 84,100

total 7600 7500 6500 6900 6800 7000 6500 6500 6700 7600 7500 7000 84,100

Year 5 description JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Total

water

supply 6900 6800 7600 7500 7700 7300 7400 7300 7200 6800 7300 6900 86,700

total 6900 6800 7600 7500 7700 7300 7400 7300 7200 6800 7300 6900 86,700

5.2 Water supply expense

89

Year 1

description JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Total

Medicine 1,559,500 1,247,600 779,750 467,850 779,750 1,559,500 1,559,500 623,800 623,800 623,800 1,871,400 623,800 12,320,050

total 1,559,500 1,247,600 779,750 467,850 779,750 1,559,500 1,559,500 623,800 623,800 623,800 1,871,400 623,800 12,320,050

Year 2

description JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Total

Medicine 1,559,500 1,559,500 935,700 935,700 1,871,400 1,559,500 1,247,600 1,247,600 1,559,500 1,559,500 1,559,500 1,559,500 17,154,500

total 1,559,500 1,559,500 935,700 935,700 1,871,400 1,559,500 1,247,600 1,247,600 1,559,500 1,559,500 1,559,500 1,559,500 17,154,500

Year 3

description JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Total

Medicine 2,183,300 2,339,250 2,339,250 2,339,250 2,339,250 3,119,000 2,183,300 2,183,300 3,119,000 2,183,300 2,183,300 3,119,000 29,630,500

total 2,183,300 2,339,250 2,339,250 2,339,250 2,339,250 3,119,000 2,183,300 2,183,300 3,119,000 2,183,300 2,183,300 3,119,000 29,630,500

Year 4

description JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Total

Medicine 3,119,000 3,119,000 3,742,800 2,183,300 2,183,300 3,119,000 3,742,800 3,742,800 3,119,000 2,183,300 2,183,300 3,742,800 36,180,400

total 3,119,000 3,119,000 3,742,800 2,183,300 2,183,300 3,119,000 3,742,800 3,742,800 3,119,000 2,183,300 2,183,300 3,742,800 36,180,400

Year 5

description JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Total

Medicine 1,247,600 1,247,600 1,247,600 2,183,300 2,183,300 1,559,500 1,559,500 1,871,400 1,871,400 3,119,000 3,119,000 2,183,300 23,392,500

total 1,247,600 1,247,600 1,247,600 2,183,300 2,183,300 1,559,500 1,559,500 1,871,400 1,871,400 3,119,000 3,119,000 2,183,300 23,392,500

5.3 Medical Cost

90

5.4 Product Characteristic

5.4.1 Dental Implant

A dental implant is a "root" device, usually made of titanium, used in dentistry to

support restorations that resemble a tooth or group of teeth to replace missing teeth.

Virtually all dental implants placed today are root-form endosseous implants. The bone

of the jaw accepts and osseointegrates with the titanium post. Osseointegration refers to

the fusion of the implant surface with the surrounding bone. Dental implants will fuse

with bone, however they lack the periodontal ligament, so they will feel slightly different

than natural teeth during chewing.

(Source: http://sites.google.com/site/tomtudds/dental-care-and-oral-health/general-

dentistry)

91

5.4.2 Oral Surgery

Oral Surgery is a recognized international specialty in dentistry. It includes the

diagnosis, surgical and related treatment of diseases, injuries and defects involving both

the functional and esthetic aspects of the hard and soft tissues of the head, mouth, teeth,

gums, jaws and neck.

(Source:

http://www.seniorfitness.com/tutorials/TAKE_THE_HELP_OF_ORAL_SURGEON_TO

_CL_2743118_0_article.html)

92

5.4.3 Restorative Dentistry

Restorative dentistry is the study, diagnosis and integrated management of

diseases of the teeth and their supporting structures and the rehabilitation of the dentition

to functional and aesthetic requirements of the individual. Restorative dentistry

encompasses the dental specialties of endodontics, periodontics and prosthodontics and

its foundation is based upon how these interact in cases requiring multifaceted care.

(Source: http://t32dental.com/branch-of-dentistry/restorative-dentistry)

93

5.4.4 Prosthodontics

Also known as dental prosthetics or prosthetic dentistry is one of nine dental

specialties recognized by the American Dental Association, Royal College of Dentists of

Canada, and Royal Australasian College of Dental Surgeons. Prosthodontics is the dental

specialty pertaining to the diagnosis, treatment planning, rehabilitation and maintenance

of the oral function, comfort, appearance and health of patients with clinical conditions

associated with missing or deficient teeth and/or oral and maxillofacial tissues using

biocompatible substitutes.

(Source: http://www.drmartindentalclinic.com/treatments.html)

94

5.4.5 Periodontal Treatment

Periodontitis is a set of inflammatory diseases affecting the periodontium, i.e., the

tissues that surround and support the teeth. Periodontitis involves progressive loss of the

alveolar bone around the teeth, and if left untreated, can lead to the loosening and

subsequent loss of teeth. Periodontitis is caused by microorganisms that adhere to and

grow on the tooth's surfaces, along with an overly aggressive immune response against

these microorganisms.

(Source: http://www.ezsmilesdental.com/patient-resources.html)

95

5.4.6 Endodontic

Endodontic therapy is a sequence of treatment for the pulp of a tooth which

results in the elimination of infection and protection of the decontaminated tooth from

future microbial invasion. This set of procedures is commonly referred to as a "root

canal." Root canals and their associated pulp chamber are the physical hollows within a

tooth that are naturally inhabited by nerve tissue, blood vessels and other cellular entities.

Endodontic therapy involves the removal of these structures, the subsequent cleaning,

shaping, and decontamination of the hollows with tiny files and irrigating solutions, and

the obturation (filling) of the decontaminated canals with an inert filling such as gutta

percha and typically a eugenol-based cement. After endodontic surgery the tooth will be

"dead," and if an infection is spread at apex, root end surgery is required.

(Source: http://www.bnhhospital.com/en/dentalcentre.aspx?id=8)

96

5.4.7 Pedodontics

Pedodontics or Pediatric Dentistry refers to a branch of dentistry that specializes

in dental care for children under the age of 16. Pediatric dentists require an extra two to

three years of dental training that prepare them in meeting the unique dental needs of

infant children and adolescent dental care. This also includes those with special health

care needs.

(Source: http://www.mysmilenshine.com/pedidontics.php)

5.4.8 Orthodontics

Orthodontics is an area of dentistry that corrects teeth and jaw alignment

problems using devices such as braces and plates, to encourage the teeth to align

correctly. Crooked or overcrowded teeth can cause a variety of difficulties, including

tooth decay, gum disease and damage to jaw joints.

(Source:

http://www.betterhealth.vic.gov.au/bhcv2/bhcarticles.nsf/pages/Teeth_orthodontic)

97

5.4.9 Teeth Whitening

Dental bleaching, also known as tooth whitening, is a common procedure in

general dentistry but most especially in the field of cosmetic dentistry. A child's

deciduous teeth are generally whiter than the adult teeth that follow. As a person ages the

adult teeth often become darker due to changes in the mineral structure of the tooth, as

the enamel becomes less porous.

(Source: http://www.jdc.com.my/dental-teeth-whitening.html)

98

5.5 Production process

5.5.1 The principle of dentist center

1. Select a location convenient to the customer.

2. Near the city

3. Near main road.

4. There is enough space to accommodate customers.

5. Away from competitors

5.5.2 The service method

1. Preparation equipment and tools related to dentistry and medicine.

2. Monitoring equipment and availability before serving.

3. Opening and welcome by the clinic staff to ask customers to do that today and give

information clients.

4. Send information to doctors and detailed information such as clients allergic to any

drugs or any detail that clients request.

5. Bring clients to sit and wait to be treated by the clinical site's waiting for treatment.

6. Taking customer is treated with medical professionals.

7. Distribution of drugs to patients and make an appointment to the next.

99

All of those methods can be summarized into a flowchart as shown;

Figure 4.1: Production process Flowchart

Preparation equipment Monitoring equipment Opening and

welcome

Send information to

doctors

Bring clients to sit and

wait

Taking customer is

treated

Distribution of drugs

to patients

100

5.6 Location

5.6.1 Chiang Rai Branch

Location of our clinic is located at Kong Chang road, Mueng Chiang Rai. This area has

convenience and landscape is proper. Our clinic occupies 13 Rais. This location is convenient to

all customers because of the conveniently and there is enough parking space for customers.

(source:http://www.ddproperty.com/property/show/134456)

101

5.7 Lay out

5.7.1 Overall layout

102

5.7.2 Entrance layout

5.7.3 Registration layout

103

5.7.4 Living area layout

5.7.5 Toilet

104

5.7.6 Dentist room

5.7.7 The beside view of the clinic

105

5.8 Machine/Tools/Equipment

5.8.1 Machine

Our clinics buy High – Technology machine for treat to patient. Our machine can be

convenience to dentist and can be cover to treat. Each machine has different performance. Our

clinic can treat all diseases of the oral cavity. Such as, Sterilization Machine to cleaning

equipment and to maintain equipment. So, Patient can confident to treat at our clinic.

Sterilization Machine

X-Ray Orthoralix 9000 is the best machine to X- Ray the oral that can x-ray panorama

style. So, It’s a advantage to help dentist when analysis disease and planning to treat accurately

like a Dental implants, dental implant treatment. Including Oral Surgery, Orthodontics, and see

the bones in the treatment of gum disease.

106

X-Ray Orthoralix 9000

5.8.2 Tools/Equipment

We buy equipment from manufacturers of medical equipment. It’s imported directly from

abroad. It is equipped with a standard and safe to use. These are needed to be cleaned after every

use, it must ensure that the equipment must be qualified and endure to demand for work. So, it

must be without from lead in mouth of a patient. It is wisely investment.

107

5.9 Administration Expense

The standard administration expense covers the following

Description Position Salary

(Baht/person)

Total Salary

(Baht/month)

Dentist Center Manager 1 30,000 30,000

Cashier 1 15,000 15,000

General dentist 2 40,000 80,000

Orthodontist 2 50,000 100,000

Dentist assistants 4 15,000 60,000

Receptionist 2 10,000 20,000

House keeping 2 7,000 14,000

Security 2 7,000 14,000

Total salary expense/month 16 333,000

108

Year1

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

Employee salary 333,000 333,000 333,000 333,000 333,000 333,000 333,000 333,000 333,000 333,000 333,000 333,000 3,996,000

Water supply 3,500 3,700 3,650 3,600 4,000 4,000 3,500 3,800 4,500 3,400 5,500 6,500 49,650

Electricity

expense 10,730 11,500 10,500 12,550 12,866 13,654 12,141 15,324 13,606 13,225 15,410 13,180 154,686

Telephone,

internet and UBC 5,590 1,790 1,250 1,000 1,500 1,345 1,670 1,780 1,350 1,789 1,600 1,450 22,114

Office Insurance 8,863 0 0 0 0 0 0 0 0 0 0 0 8,863

Social security

insurance 12,800 0 0 0 0 0 0 0 0 0 0 0 12,800

Training expense 3,000 0 0 0 0 0 3,000 0 0 0 0 0 6,000

Tax rate (30%) 1,387,500 1,323,300 1,452,000 1,182,600 1,650,750 1,808,400 1,841,850 1,455,300 1,753,500 1,629,300 1,709,850 1,872,450 19,066,800

Total 1,764,983 1,673,290 1,800,400 1,532,750 2,002,116 2,160,399 2,195,161 1,809,204 2,105,956 1,980,714 2,065,360 2,226,580 23,316,913

Year2

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

Employee salary 333,000 333,000 333,000 333,000 333,000 333,000 333,000 333,000 333,000 333,000 333,000 333,000 3,996,000

Water supply 4,000 6,000 7,400 5,300 5,500 6,700 5,400 5,500 6,000 6,200 5,700 5,900 69,600

Electricity

expense 13,555 13,096 12,959 12,660 13,869 14,768 13,955 14,079 15,131 16,711 16,472 15,147 172,402

Telephone,

internet and UBC 5,590 1,790 1,250 1,000 1,500 1,345 1,670 1,780 1,350 1,789 1,600 1,450 22,114

Office Insurance 0 0 0 0 0 0 0 0 0 0 0 0 0

Social security

insurance 12,800 0 0 0 0 0 0 0 0 0 0 0 12,800

Training expense 3,000 0 0 0 0 0 3,000 0 0 0 0 0 6,000

Tax rate (30%) 1,698,750 1,911,000 1,611,150 1,759,500 2,129,550 1,985,700 1,622,910 1,632,150 1,850,700 1,882,500 1,868,100 2,209,200 22,161,210

Total 2,070,695 2,264,886 1,965,759 2,111,460 2,483,419 2,341,513 1,979,935 1,986,509 2,206,181 2,240,200 2,224,872 2,564,697 26,440,126

5.10 Other expenses

109

Year3

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

Employee salary 333,000 333,000 333,000 333,000 333,000 333,000 333,000 333,000 333,000 333,000 333,000 333,000 3,996,000

Water supply 7,000 6,800 6,500 5,500 6,500 7,500 7,000 7,400 7,320 7,300 7,700 6,500 83,020

Electricity expense 13,463 13,232 15,100 14,191 15,550 14,187 13,999 13,535 15,741 12,831 14,696 14,238 170,763

Telephone, internet

and UBC 5,590 1,790 1,250 1,000 1,500 1,345 1,670 1,780 1,350 1,789 1,600 1,450 22,114

Office Insurance 0 0 0 0 0 0 0 0 0 0 0 0 0

Social security

insurance 12,800 0 0 0 0 0 0 0 0 0 0 0 12,800

Training expense 3,000 0 0 0 0 0 3,000 0 0 0 0 0 6,000

Tax rate (30%) 2,851,050 3,256,050 3,328,650 3,547,050 3,778,950 3,691,950 4,746,450 4,103,400 3,863,850 3,720,510 3,770,100 3,901,350 44,559,360

Total 3,225,903 3,610,872 3,684,500 3,900,741 4,135,500 4,047,982 5,105,119 4,459,115 4,221,261 4,075,430 4,127,096 4,256,538 48,850,057

Year4

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

Employee salary 333,000 333,000 333,000 333,000 333,000 333,000 333,000 333,000 333,000 333,000 333,000 333,000 3,996,000

Water supply 7,600 7,500 6,500 6,900 6,800 7,000 6,500 6,500 6,700 7,600 7,500 7,000 84,100

Electricity expense 13,767 14,771 15,249 15,009 15,213 14,136 13,226 14,492 13,890 15,065 15,059 14,602 174,479

Telephone, internet

and UBC 5,590 1,790 1,250 1,000 1,500 1,345 1,670 1,780 1,350 1,789 1,600 1,450 22,114

Office Insurance 8,863 0 0 0 0 0 0 0 0 0 0 0 8,863

Social security

insurance 12,800 0 0 0 0 0 0 0 0 0 0 0 12,800

Training expense 3,000 0 0 0 0 0 3,000 0 0 0 0 0 6,000

Tax rate (30%) 16,110,300 3,674,700 4,469,100 4,857,780 4,909,200 5,241,000 5,610,390 5,490,000 5,533,800 5,904,150 6,176,970 6,191,850 74,169,240

Total 16,494,920 4,031,761 4,825,099 5,213,689 5,265,713 5,596,481 5,967,786 5,845,772 5,888,740 6,261,604 6,534,129 6,547,902 78,473,596

110

Year5

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

Employee salary 333,000 333,000 333,000 333,000 333,000 333,000 333,000 333,000 333,000 333,000 333,000 333,000 3,996,000

Water supply 6,900 6,800 7,600 7,500 7,700 7,300 7,400 7,300 7,200 6,800 7,300 6,900 86,700

Electricity expense 14,271 14,631 15,735 14,429 16,182 14,596 14,999 15,545 15,576 14,596 14,103 13,049 177,712

Telephone, internet

and UBC 5,590 1,790 1,250 1,000 1,500 1,345 1,670 1,780 1,350 1,789 1,600 1,450 22,114

Office Insurance 0 0 0 0 0 0 0 0 0 0 0 0 0

Social security

insurance 12,800 0 0 0 0 0 0 0 0 0 0 0 12,800

Training expense 3,000 0 0 0 0 0 3,000 0 0 0 0 0 6,000

Tax rate (30%) 2,746,110 4,530,060 3,805,980 4,029,570 4,271,010 4,561,230 5,229,180 5,450,460 5,714,880 6,140,130 6,497,580 6,566,460 59,542,650

Total 3,121,671 4,886,281 4,163,565 4,385,499 4,629,392 4,917,471 5,589,249 5,808,085 6,072,006 6,496,315 6,853,583 6,920,859 63,843,976

111

*** Electricity – the cost per unit is 3.00Baht.

***Telephone, internet and UBC cost –Fee of setting about 5,000 baht and fee for TT&T

Internet per month is 590 Baht. Include with telephone cost for contact to our customer and

relevant agencies.

*** Insurance cost – we choose The LC Broker Insurance Company for fire insurance. The cost

is about 8,863 per 3 years. The charges of premium are 3 million baht. AIA for social security

insurance

(Source: http://www.lc-broker.com/index.php?option=com_content&view=article&id=9&Itemid=16,

http://www.insurance-aiaonline.com/images/1213199832/3InOne.pdf,

http://www.mwa.co.th/watercost.html,

http://www.eppo.go.th/power/pw-Rate-PEA.html)

112

CHAPTER 6 : ORGANIZATION & ADMINISTRATION

6.1 Organization Chart

113

6.2 Recruitment plan

6.2.1 Dentist Center Manager

Job position: 1

Job type: full time

Job time: 10.00am – 08.00pm.

Job qualification

Male / female, age at least 30 years.

Master's or Bachelor's Degree

Thai nationality

Well English communication

They have to have more knowledge and experience about managing, , financing,

marketing at least 3 years, He/ She can control all function in the center such as

operating.

work with the team and they should have excellent communicate to other people as well.

High responsibility

Job description

They must display exceptional planning skills and the ability to control all aspects of the running

of the dental practice. An aptitude for numbers is also advantageous as is a keen interest in dental

care and how it is delivered. They have to maintain the practice accounts for audit. They have to

prepare associate pay schedules. They have to ensure accurate maintenance of financial and

patient records. They have to ensure the reception and nursing teams carry out there duties in

support of the clinical team.

Job requirement

We will announce the job vacancy for apply a job at the front of center We will announce

in the internet, social network and dentist council, We will interview them before start the job

and check we will check her/him job qualification to match with the dentist center target. We

will tell them about salary, scope of work, test the skill of control and negotiation, and ask about

experience from working.

(Sources :http://careerplanning.about.com/cs/occupations/p/cashier.htm)

114

6.2.2 Cashier

Job position: 1

Job type: full time

Job time: 10.00am – 08.00pm.

Job qualification

Male / female, age at least 27 years.

Master's or Bachelor's Degree in financial program or related

Thai nationality

Well English communication

They have to have more knowledge financing, tax

They can work with the team

High responsibility and accurately

Job description

They have to have the techniques to operate the electronic equipment used for recording

the money transaction. Other basic requirements to become a cashier, are, ability to do

repetitive work with accuracy, maintain a cheerful attitude towards the customer and ability

to handle unfriendly customers. As mentioned earlier, duties of a cashier vary. Provide good

service to all customers by maintaining a friendly environment. They must have good

knowledge of all the products available in the store. They maintain accurate records of the

sale of goods and services, without any errors. They are good communication between the

customer and the management.

Job requirement

We will announce the job vacancy for apply a job at the front of center We will announce

in the internet, social network and dentist council, We will interview them before start the job

and check we will check her/him job qualification to match with the dentist center target. We

will tell them about salary, scope of work, test the skill of control and negotiation, and ask about

experience from working about financial.

115

6.2.3 General dentist

Job position: 2

Job type: full time

Job time: 10.00am – 08.00pm.

Job qualification

Male / female, age at least 27 years.

Master's or Bachelor's Degree in dental

Thai nationality

Well English communication

They have to have more knowledge and vary about dental.

They can work with the team

High responsibility

Job description

Dentists diagnose prevent and treat problems with teeth or mouth tissue. They remove

decay, fill cavities, examine x rays, place protective plastic sealants on children's teeth, straighten

teeth, and repair fractured teeth. They also perform corrective surgery on gums and supporting

bones to treat gum diseases. Dentists extract teeth and make models and measurements for

dentures to replace missing teeth. They provide instruction on diet, brushing, flossing, the use of

fluorides, and other aspects of dental care. They also administer anesthetics and write

prescriptions for antibiotics and other medications. Dentists use a variety of equipment, including

x-ray machines drills and instruments such as mouth mirrors, probes, forceps, brushes, and

scalpels. They wear masks, gloves, and safety glasses to protect themselves and their patients

from infectious diseases.

Job requirement

We will announce the job vacancy for apply a job at the front of center We will announce

in the internet, social network and dentist council, We will interview them before start the job

and check we will check her/him job qualification to match with the dentist center target. We

will tell them about salary, scope of work, test the skill of control and negotiation, and ask about

experience from working.

(Sources : http://www.healthcaresalaryonline.com/dentist-job-description.html)

116

6.2.4 Orthodontist

Job position: 2

Job type: full time

Job time: 10.00am – 08.00pm.

Job qualification

Male / female, age at least 27 years.

Master's or Bachelor's Degree in Orthodontic

Thai nationality

Well English communication

They have to have more knowledge and well education Orthodontic.

They can work with the team

High responsibility

Job description

Orthodontics is a specialty of dentistry that is concerned with the study and treatment of

malocclusions which may be a result of tooth irregularity, disproportionate jaw relationships, or

both. Orthodontic treatment can focus on dental displacement only, or can deal with the control

and modification of facial growth. Orthodontic treatment can be carried out for purely aesthetic

reasons improving the general appearance of patients' teeth and face for cosmetic reasons but

treatment is often prescribed for practical reasons, providing the patient with a functionally

improved bite Orthodontists typically deal with hardware such as retainers and headgear with

goal of aligning teeth to improve the appearance or the ability of the person to chew and swallow

food without difficulty or pain.

Job requirement

We will announce the job vacancy for apply a job at the front of center We will announce

in the internet, social network and dentist council, We will interview them before start the job

and check we will check her/him job qualification to match with the dentist center target. We

will tell them about salary, scope of work, test the skill of control and negotiation, and ask about

experience from working.

(Sources : http://www.healthcaresalaryonline.com/orthodontist-job-description.html)

117

6.2.5 Dentist assistants

Job position: 2

Job type: full time

Job time: 10.00am – 08.00pm.

Job qualification

Female, age at least 25 years.

Bachelor's Degree in any program

Thai nationality

basic dental knowledge

High responsibility

Job description

The dental assistant works under a dentist’s supervision to prepare equipment that will be

used in dentistry procedures, to ready patients for these procedures, and to help the dentist during

these procedures by passing instruments, holding the suction catheter in place, and generally

anticipating the dentist’s needs. Some dental assistants are trained to perform more sophisticated

functions such as removing sutures, processing x-rays and taking the oral impressions that are

used to fit crowns. During a dental procedure, the dental assistant will wield the oral suction

cannula and hand equipment to the dentist as needed. Dental assistants are also charged with

teaching the basics of oral hygiene and instructing patients in follow-up care after the procedure

is through. While working with patients, dental assistants are required to wear protective gowns,

latex gloves, face masks and goggles to safeguard themselves and their patients against

infectious diseases.

Job requirement

We will announce the job vacancy for apply a job at the front of center We will announce

in the internet, social network and dentist council, We will interview them before start the job

and check we will check her/him job qualification to match with the dentist center target. We

will tell them about salary, scope of work, test the skill of control and negotiation, and ask about

experience from working.

(Sources : http://www.dentalassistantsalary.net/dental-assistant-job-description-includes-a-lot-of-

responsibilities.html)

118

6.2.6 Receptionist

Job position: 2

Job type: full time

Job time: 10.00am – 08.00pm.

Job qualification

Male/female, age at least 25 years.

Bachelor's Degree in any program

Thai nationality

Basic service knowledge

They can work with the team

High responsibility

High accurately

Job description

A guest interacts with the reservationist dentist center. They are welcoming manner and positive

attitude are required for the role. As well as checking guests with problems such as double dentist

appointment. The ability to keep calm under pressure and have a problem-solving attitude is

beneficial. They are checking in guests and giving out dental service information, interacting with

team leaders and managers, documenting information, handling conflicts or disputes and making

decisions based on company procedures. The role involves dealing with guests, managers and fellow

reservations workers.

Job requirement

We will announce the job vacancy for apply a job at the front of center We will announce

in the internet, social network and dentist council, We will interview them before start the job

and check we will check her/him job qualification to match with the dentist center target. We

will tell them about salary, scope of work, test the skill of control and negotiation, and ask about

experience from working.

(Sources :http://www.best-job-interview.com/receptionist-job-description.html)

119

6.2.7 House keeping

Job position: 1

Job type: full time

Job time: 10.00am – 08.00pm.

Job qualification

Female, not limit aging.

No need education

Thai nationality

Basic service knowledge

They can work with the team

High responsibility

be clean and safety all time

Job description

Housekeepers gather, wash, iron, fold and mend clinic linens throughout the clinic. They

clean bathrooms, floors and all surfaces to maintain sanitary conditions. When a patient is

discharged, they disinfect patient rooms to prepare for the next patient. Housekeepers empty

trash cans and dispose of garbage, recycling and medical waste in accordance with the Dentist

center. They submit and schedule maintenance requests, such as air conditioner repair or

plumbing problems. Housekeepers may assist maintenance staff when needed.

Job requirement

We will announce the job vacancy for apply a job at the front of center We will announce

in the internet, social network and dentist council, We will interview them before start the job

and check we will check her/him job qualification to match with the dentist center target. We

will tell them about salary, scope of work, test the skill of control and negotiation, and ask about

experience from working.

(Sources :http://www.elmbrookhomes.com/pdf/Housekeeper+Job+Description.pdf)

120

6.2.8 Security

Job position: 2

Job type: partly time

Job time: 08.00 am – 06.00 pm, 06.00pm- 08.00 am

Job qualification

Male, not limit aging.

No need education

Thai nationality

Basic fighting skill knowledge, well know in observation

They can work with the team

High responsibility. They have to be awareness all time

Accurately and safety

Job description

The role of a security guard is to safeguard, patrol, and monitor any theft or violence in

the premises where his duty has been assigned. For dentist center, the duties of security guards

are directed by a higher security director, while he may work alone for small buildings. In both

cases, the security guard is responsible for serving his employer by providing safety against any

law violator, and determining any sort of disturbance that will incur losses to the client.

Job requirement

We will announce the job vacancy for apply a job at the front of center We will announce

in the internet, social network and dentist council, We will interview them before start the job

and check we will check her/him job qualification to match with the dentist center target. We

will tell them about salary, scope of work, test the skill of control and negotiation, and ask about

experience from working.

(Sources : http://www.securityguardtrainingacademy.com/security-guard-job-description)

121

CHAPTER 7 : FINANCIAL ANALYSIS

We borrow the loan from the Siam Commercial Bank about 100,000,000 baht that we

assume to repay 0.5 percent of interest rate for each month within five years.

7.1 Interest Rate

5 Years Re

Principal balance Loan interest cash paid

Year 1 100,000,000 20,000,000 80,000,000 500,000 100,500,000

Year 2 80,000,000 20,000,000 60,000,000 400,000 80,400,000

Year 3 60,000,000 20,000,000 40,000,000 300,000 60,300,000

Year 4 40,000,000 20,000,000 20,000,000 200,000 40,200,000

Year 5 20,000,000 20,000,000 0 100,000 20,100,000

Cash Paid for each month

Re Principal Loan 12 month Interest 12 Months Total

loan+interest

Year 1 20,000,000 1,666,666.66 41,667 1,708,333.66

Year 2 20,000,000 1,666,666.66 41,667 1,708,333.66

Year 3 20,000,000 1,666,666.66 41,667 1,708,333.66

Year 4 20,000,000 1,666,666.66 41,667 1,708,333.66

Year 5 20,000,000 1,666,666.66 41,667 1,708,333.66

Sources : http://www.scb.co.th/th/business-banking/credit-for-business/special-credit-

program/sme-business-expansion

Sources :http://www.scb.co.th/stocks/media/ratesfees/fee_loan_business.pdf

122

Year 1

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

Sales

Sales 4,625,000 4,411,000 4,840,000 3,942,000 5,502,500 6,028,000 6,139,500 4,851,000 5,845,000 5,431,000 5,699,500 6,241,500 63,556,000

Total sale 4,625,000 4,411,000 4,840,000 3,942,000 5,502,500 6,028,000 6,139,500 4,851,000 5,845,000 5,431,000 5,699,500 6,241,500 63,556,000

Less Cost of goods sold

Medicine 1,559,500 1,247,600 779,750 467,850 779,750 1,559,500 1,559,500 623,800 623,800 623,800 1,871,400 623,800 12,320,050

Total cost of goods sold 1,559,500 1,247,600 779,750 467,850 779,750 1,559,500 1,559,500 623,800 623,800 623,800 1,871,400 623,800 12,320,050

Gross Income 3,065,500 3,163,400 4,060,250 3,474,150 4,722,750 4,468,500 4,580,000 4,227,200 5,221,200 4,807,200 3,828,100 5,617,700 51,235,950

Operating Expense

Marketing and Promotion 316,000 4,000 16,000 304,000 16,000 4,000 316,000 4,000 16,000 304,000 16,000 4,000 1,320,000

Salaries and wages 333,000 333,000 333,000 333,000 333,000 333,000 333,000 333,000 333,000 333,000 333,000 333,000 3,996,000

Office Insurance 8,863 0 0 0 0 0 0 0 0 0 0 0 8,863

Insurance 12,800 0 0 0 0 0 0 0 0 0 0 0 12,800

Telephone and Internet 5,590 1,790 1,250 1,000 1,500 1,345 1,670 1,780 1,350 1,789 1,600 1,450 22,114

Training Expense 3,000 0 0 0 0 0 3,000 0 0 0 0 0 6,000

Water Supply 3,500 3,700 3,650 3,600 4,000 4,000 3,500 3,800 4,500 3,400 5,500 6,500 49,650

Electricity Supply 10,730 11,500 10,500 12,550 12,866 13,654 12,141 15,324 13,606 13,225 15,410 13,180 154,686

Depreciation 287,119 287,119 287,119 287,119 287,119 287,119 287,119 287,119 287,119 287,119 287,119 287,119 3,445,428

Total operating expenses 980,602 641,109 651,519 941,269 654,485 643,118 956,430 645,023 655,575 942,533 658,629 645,249 9,015,541

Operating Income (Loss) 2,084,898 2,522,291 3,408,731 2,532,881 4,068,265 3,825,382 3,623,570 3,582,177 4,565,625 3,864,667 3,169,471 4,972,451 42,220,409

EBIT 2,084,898 2,522,291 3,408,731 2,532,881 4,068,265 3,825,382 3,623,570 3,582,177 4,565,625 3,864,667 3,169,471 4,972,451 42,220,409

Income Tax 30% 625,469 756,687 1,022,619 759,864 1,220,480 1,147,615 1,087,071 1,074,653 1,369,688 1,159,400 950,841 1,491,735 12,666,123

Net Income(Loss) 1,459,429 1,765,604 2,386,112 1,773,017 2,847,786 2,677,767 2,536,499 2,507,524 3,195,938 2,705,267 2,218,630 3,480,716 29,554,286

dividend 10% 145,943 176,560 238,611 177,302 284,779 267,777 253,650 250,752 319,594 270,527 221,863 348,072 2,955,429

Retain earnings 1,313,486 1,589,043 2,147,501 1,595,715 2,563,007 2,409,991 2,282,849 2,256,772 2,876,344 2,434,740 1,996,767 3,132,644 26,598,858

7.2 Income Statement

123

Year 2

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

Sales

Sales 5,662,500 6,370,000 5,370,500 5,865,000 7,098,500 6,619,000 5,409,700 5,440,500 6,169,000 6,275,000 6,227,000 7,364,000 73,870,700

Total sale 5,662,500 6,370,000 5,370,500 5,865,000 7,098,500 6,619,000 5,409,700 5,440,500 6,169,000 6,275,000 6,227,000 7,364,000 73,870,700

Less Cost of goods sold

Medicine 1,559,500 1,559,500 935,700 935,700 1,871,400 1,559,500 1,247,600 1,247,600 1,559,500 1,559,500 1,559,500 1,559,500 17,154,500

Other Cost of Goods

Sold

Water Supply 4,000 6,000 7,400 5,300 5,500 6,700 5,400 5,500 6,000 6,200 5,700 5,900 69,600

Electricity Supply 13,555 13,096 12,959 12,660 13,869 14,768 13,955 14,079 15,131 16,711 16,472 15,147 172,402

Total cost of goods sold 1,577,055 1,578,596 956,059 953,660 1,890,769 1,580,968 1,266,955 1,267,179 1,580,631 1,582,411 1,581,672 1,580,547 17,396,502

Gross Income 4,085,445 4,791,404 4,414,441 4,911,340 5,207,731 5,038,032 4,142,745 4,173,321 4,588,369 4,692,589 4,645,328 5,783,453 56,474,198

Operating Expense

Marketing and Promotion 316,000 4,000 4,000 4,000 316,000 4,000 4,000 4,000 316,000 4,000 4,000 4,000 984,000

Salaries and wages 333,000 333,000 333,000 333,000 333,000 333,000 333,000 333,000 333,000 333,000 333,000 333,000 3,996,000

Office Insurance 0 0 0 0 0 0 0 0 0 0 0 0 0

Insurance 12,800 0 0 0 0 0 0 0 0 0 0 0 12,800

Telephone and Internet 5,590 1,790 1,250 1,000 1,500 1,345 1,670 1,780 1,350 1,789 1,600 1,450 22,114

Training Expense 3,000 0 0 0 0 0 3,000 0 0 0 0 0 6,000

Depreciation 287,119 287,119 287,119 287,119 287,119 287,119 287,119 287,119 287,119 287,119 287,119 287,119 3,445,428

Total operating expenses 957,509 625,909 625,369 625,119 937,619 625,464 628,789 625,899 937,469 625,908 625,719 625,569 8,466,342

Operating Income

(Loss) 3,127,936 4,165,495 3,789,072 4,286,221 4,270,112 4,412,568 3,513,956 3,547,422 3,650,900 4,066,681 4,019,609 5,157,884 48,007,856

Interest Expense 41,667 41,667 41,667 41,667 41,667 41,667 41,667 41,667 41,667 41,667 41,667 41,667 500,000

EBIT 3,086,269 4,123,828 3,747,405 4,244,554 4,228,445 4,370,901 3,472,289 3,505,755 3,609,233 4,025,014 3,977,942 5,116,217 47,507,856

Income Tax 30% 925,881 1,237,149 1,124,222 1,273,366 1,268,534 1,311,270 1,041,687 1,051,727 1,082,770 1,207,504 1,193,383 1,534,865 14,252,357

Net Income(Loss) 2,160,389 2,886,680 2,623,184 2,971,188 2,959,912 3,059,631 2,430,603 2,454,029 2,526,463 2,817,510 2,784,560 3,581,352 33,255,499

Beginning Retain

Earnings 29,204,286 31,364,675 34,251,355 36,874,539 39,845,727 42,805,639 45,865,270 48,295,873 50,749,902 53,276,365 56,093,875 58,878,435 527,505,941

Retain earnings 31,364,675 34,251,355 36,874,539 39,845,727 42,805,639 45,865,270 48,295,873 50,749,902 53,276,365 56,093,875 58,878,435 62,459,787 560,761,440

124

Year 3

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

Sales

Sales 9,503,500 10,853,500 11,095,500 11,823,500 12,596,500 12,306,500 15,821,500 13,678,000 12,879,500 12,401,700 12,567,000 13,004,500 148,531,200

Total sale 9,503,500 10,853,500 11,095,500 11,823,500 12,596,500 12,306,500 15,821,500 13,678,000 12,879,500 12,401,700 12,567,000 13,004,500 148,531,200

Less Cost of goods sold

Medicine 2,183,300 2,339,250 2,339,250 2,339,250 2,339,250 3,119,000 2,183,300 2,183,300 3,119,000 2,183,300 2,183,300 3,119,000 29,630,500

Other Cost of Goods Sold

Water Supply 7000 6800 6500 5500 6500 7500 7000 7400 7320 7300 7700 6500 83,020

Electricity Supply 13,463 13,232 15,100 14,191 15,550 14,187 13,999 13,535 15,741 12,831 14,696 14,238 170,763

Total cost of goods sold 2,203,763 2,359,282 2,360,850 2,358,941 2,361,300 3,140,687 2,204,299 2,204,235 3,142,061 2,203,431 2,205,696 3,139,738 29,884,283

Gross Income 7,299,737 8,494,218 8,734,650 9,464,559 10,235,200 9,165,813 13,617,201 11,473,765 9,737,439 10,198,269 10,361,304 9,864,762 118,646,917

Operating Expense

Marketing and Promotion 316,000 1,000 1,000 4,000 13,000 1,000 304,000 1,000 13,000 4,000 1,000 1,000 660,000

Salaries and wages 333,000 333,000 333,000 333,000 333,000 333,000 333,000 333,000 333,000 333,000 333,000 333,000 3,996,000

Office Insurance 0 0 0 0 0 0 0 0 0 0 0 0 0

Insurance 12,800 0 0 0 0 0 0 0 0 0 0 0 12,800

Telephone and Internet 5,590 1,790 1,250 1,000 1,500 1,345 1,670 1,780 1,350 1,789 1,600 1,450 22,114

Training Expense 3,000 0 0 0 0 0 3,000 0 0 0 0 0 6,000

Depreciation 287,119 287,119 287,119 287,119 287,119 287,119 287,119 287,119 287,119 287,119 287,119 287,119 3,445,428

Total operating expenses 957,509 622,909 622,369 625,119 634,619 622,464 928,789 622,899 634,469 625,908 622,719 622,569 8,142,342

Operating Income (Loss) 6,342,228 7,871,309 8,112,281 8,839,440 9,600,581 8,543,349 12,688,412 10,850,866 9,102,970 9,572,361 9,738,585 9,242,193 110,504,575

Interest Expense 41,667 41,667 41,667 41,667 41,667 41,667 41,667 41,667 41,667 41,667 41,667 41,667 500,000

EBIT 6,300,561 7,829,642 8,070,614 8,797,773 9,558,914 8,501,682 12,646,745 10,809,199 9,061,303 9,530,694 9,696,918 9,200,526 110,004,575

Income Tax 30% 1,890,168 2,348,893 2,421,184 2,639,332 2,867,674 2,550,505 3,794,024 3,242,760 2,718,391 2,859,208 2,909,076 2,760,158 33,001,373

Net Income(Loss) 4,410,393 5,480,750 5,649,430 6,158,441 6,691,240 5,951,178 8,852,722 7,566,440 6,342,912 6,671,486 6,787,843 6,440,368 77,003,203

Beginning Retain Earnings 62,459,787 66,870,180 72,350,930 78,000,360 84,158,801 90,850,041 96,801,219 105,653,941 113,220,381 119,563,293 126,234,779 133,022,622 1,149,186,334

Retain earnings 66,870,180 72,350,930 78,000,360 84,158,801 90,850,041 96,801,219 105,653,941 113,220,381 119,563,293 126,234,779 133,022,622 139,462,990 1,226,189,537

125

Year 4

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

Sales

Sales 53,701,000 12,249,000 14,897,000 16,192,600 16,364,000 17,470,000 18,701,300 18,300,000 18,446,000 19,680,500 20,589,900 20,639,500 247,230,800

Total sale 53,701,000 12,249,000 14,897,000 16,192,600 16,364,000 17,470,000 18,701,300 18,300,000 18,446,000 19,680,500 20,589,900 20,639,500 247,230,800

Less Cost of goods sold

Medicine 3,119,000 3,119,000 3,742,800 2,183,300 2,183,300 3,119,000 3,742,800 3,742,800 3,119,000 2,183,300 2,183,300 3,742,800 36,180,400

Other Cost of Goods Sold

Water Supply 7600 7500 6500 6900 6800 7000 6500 6500 6700 7600 7500 7000 84,100

Electricity Supply 13,767 14,771 15,249 15,009 15,213 14,136 13,226 14,492 13,890 15,065 15,059 14,602 174,479

Total cost of goods sold 3,140,367 3,141,271 3,764,549 2,205,209 2,205,313 3,140,136 3,762,526 3,763,792 3,139,590 2,205,965 2,205,859 3,764,402 36,438,979

Gross Income 50,560,633 9,107,729 11,132,451 13,987,391 14,158,687 14,329,864 14,938,774 14,536,208 15,306,410 17,474,535 18,384,041 16,875,098 210,791,821

Operating Expense

Marketing and Promotion 316,000 1,000 1,000 1,000 16,000 1,000 301,000 1,000 16,000 1,000 1,000 1,000 657,000

Salaries and wages 333,000 333,000 333,000 333,000 333,000 333,000 333,000 333,000 333,000 333,000 333,000 333,000 3,996,000

Office Insurance 8,863 0 0 0 0 0 0 0 0 0 0 0 8,863

Insurance 12,800 0 0 0 0 0 0 0 0 0 0 0 12,800

Telephone and Internet 5,590 1,790 1,250 1,000 1,500 1,345 1,670 1,780 1,350 1,789 1,600 1,450 22,114

Training Expense 3,000 0 0 0 0 0 3,000 0 0 0 0 0 6,000

Depreciation 287,119 287,119 287,119 287,119 287,119 287,119 287,119 287,119 287,119 287,119 287,119 287,119 3,445,428

Total operating expenses 966,372 622,909 622,369 622,119 637,619 622,464 925,789 622,899 637,469 622,908 622,719 622,569 8,148,205

Operating Income (Loss) 49,594,261 8,484,820 10,510,082 13,365,272 13,521,068 13,707,400 14,012,985 13,913,309 14,668,941 16,851,627 17,761,322 16,252,529 202,643,616

Interest Expense 41,667 41,667 41,667 41,667 41,667 41,667 41,667 41,667 41,667 41,667 41,667 41,667 500,000

EBIT 49,552,594 8,443,153 10,468,415 13,323,605 13,479,401 13,665,733 13,971,318 13,871,642 14,627,274 16,809,960 17,719,655 16,210,862 202,143,616

Income Tax 30% 14,865,778 2,532,946 3,140,525 3,997,082 4,043,820 4,099,720 4,191,396 4,161,493 4,388,182 5,042,988 5,315,897 4,863,259 60,643,085

Net Income(Loss) 34,686,816 5,910,207 7,327,891 9,326,524 9,435,581 9,566,013 9,779,923 9,710,150 10,239,092 11,766,972 12,403,759 11,347,604 141,500,531

Beginning Retain Earnings 139,462,990 174,149,806 180,060,013 187,387,904 196,714,428 206,150,009 215,716,022 225,495,945 235,206,095 245,445,287 257,212,259 269,616,018 2,532,616,776

Retain earnings 174,149,806 180,060,013 187,387,904 196,714,428 206,150,009 215,716,022 225,495,945 235,206,095 245,445,187 257,212,259 269,616,018 280,963,622 2,674,117,307

126

Year 5

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

Sales

Sales 9,153,700 15,100,200 12,686,600 13,431,900 14,236,700 15,204,100 17,430,600 18,168,200 19,049,600 20,467,100 21,658,600 21,888,200 198,475,500

Total sale 9,153,700 15,100,200 12,686,600 13,431,900 14,236,700 15,204,100 17,430,600 18,168,200 19,049,600 20,467,100 21,658,600 21,888,200 198,475,500

Less Cost of goods sold

Medicine 1,247,600 1,247,600 1,247,600 2,183,300 2,183,300 1,559,500 1,559,500 1,871,400 1,871,400 3,119,000 3,119,000 2,183,300 23,392,500

Other Cost of Goods Sold

Water Supply 6,900 6,800 7,600 7,500 7,700 7,300 7,400 7,300 7,200 6,800 7,300 6,900 86,700

Electricity Supply 14,271 14,631 15,735 14,429 16,182 14,596 14,999 15,545 15,576 14,596 14,103 13,049 177,712

Total cost of goods sold 1,268,771 1,269,031 1,270,935 2,205,229 2,207,182 1,581,396 1,581,899 1,894,245 1,894,176 3,140,396 3,140,403 2,203,249 23,656,912

Gross Income 7,884,929 13,831,169 11,415,665 11,226,671 12,029,518 13,622,704 15,848,701 16,273,955 17,155,424 17,326,704 18,518,197 19,684,951 174,818,588

Operating Expense

Marketing and Promotion 316,000 1,000 4,000 1,000 16,000 1,000 304,000 1,000 16,000 1,000 4,000 1,000 666,000

Salaries and wages 333,000 333,000 333,000 333,000 333,000 333,000 333,000 333,000 333,000 333,000 333,000 333,000 3,996,000

Office Insurance 0 0 0 0 0 0 0 0 0 0 0 0 0

Insurance 12,800 0 0 0 0 0 0 0 0 0 0 0 12,800

Telephone and Internet 5,590 1,790 1,250 1,000 1,500 1,345 1,670 1,780 1,350 1,789 1,600 1,450 22,114

Training Expense 3,000 0 0 0 0 0 3,000 0 0 0 0 0 6,000

Depreciation 287,119 287,119 287,119 287,119 287,119 287,119 287,119 287,119 287,119 287,119 287,119 287,119 3,445,428

Total operating expenses 957,509 622,909 625,369 622,119 637,619 622,464 928,789 622,899 637,469 622,908 625,719 622,569 8,148,342

Operating Income (Loss) 6,927,420 13,208,260 10,790,296 10,604,552 11,391,899 13,000,240 14,919,912 15,651,056 16,517,955 16,703,796 17,892,478 19,062,382 166,670,246

Interest Expense 41,667 41,667 41,667 41,667 41,667 41,667 41,667 41,667 41,667 41,667 41,667 41,667 500,000

EBIT 6,885,753 13,166,593 10,748,629 10,562,885 11,350,232 12,958,573 14,878,245 15,609,389 16,476,288 16,662,129 17,850,811 19,020,715 166,170,246

Income Tax 30% 2,065,726 3,949,978 3,224,589 3,168,866 3,405,070 3,887,572 4,463,474 4,682,817 4,942,887 4,998,639 5,355,243 5,706,215 49,851,074

Net Income(Loss) 4,820,027 9,216,615 7,524,041 7,394,020 7,945,163 9,071,001 10,414,772 10,926,573 11,533,402 11,663,491 12,495,568 13,314,501 116,319,172

Beginning Retain Earnings 280,963,622 285,783,649 295,000,264 302,524,305 309,918,325 317,863,488 326,934,489 337,349,261 348,275,834 359,809,236 371,472,727 383,968,295 3,919,863,495

Retain earnings 285,783,649 295,000,264 302,524,305 309,918,325 317,863,488 326,934,489 337,349,261 348,275,834 359,809,236 371,472,727 383,968,295 397,282,796 4,036,182,667

127

Year 1

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

Cash Provided From

Operating Activities

Cash Inflow

Beginning cash 0 31,399,528 32,365,711 34,156,284 35,132,315 37,536,254 39,714,312 41,704,684 43,656,561 46,523,045 48,737,637 50,305,698

cash sale 4,625,000 4,411,000 4,840,000 3,942,000 5,502,500 6,028,000 6,139,500 4,851,000 5,845,000 5,431,000 5,699,500 6,241,500 63,556,000

Total Cash Inflow 4,625,000 35,810,528 37,205,711 38,098,284 40,634,815 43,564,254 45,853,812 46,555,684 49,501,561 51,954,045 54,437,137 56,547,198 63,556,000

Cash Outflow

Cost of goods sold 1,559,500 1,247,600 779,750 467,850 779,750 1,559,500 1,559,500 623,800 623,800 623,800 1,871,400 623,800 12,320,050

cash paid for tax 30% 0 0 0 0 0 0 0 0 0 0 0 0 0

General & Administration 693,483 353,990 364,400 654,150 367,366 355,999 669,311 357,904 368,456 655,414 371,510 358,130 5,570,113

Total Cash Outflow 2,252,983 1,601,590 1,144,150 1,122,000 1,147,116 1,915,499 2,228,811 981,704 992,256 1,279,214 2,242,910 981,930 17,890,163

Net Cash from Operating

Activities 2,372,017 34,208,938 36,061,561 36,976,284 39,487,699 41,648,755 43,625,001 45,573,980 48,509,305 50,674,831 52,194,227 55,565,268

Cash Provided From

Investing Activities 0 0 0 0 0 0 0 0 0 0 0 0 0

Cash Inflow 0 0 0 0 0 0 0 0 0 0 0 0 0

Sale Equipment 0 0 0 0 0 0 0 0 0 0 0 0 0

Total Cash Inflow

Cash Outflow

Purchased Land & Building 65,000,000 0 0 0 0 0 0 0 0 0 0 0 0

Purchased Office Supply 692,413 0 0 0 0 0 0 0 0 0 0 0 0

Purchased Dental Equipment 3459876 0 0 0 0 0 0 0 0 0 0 0 0

Fee 7,590 0 0 0 0 0 0 0 0 0 0 0 0

Total Cash Outflow 69,159,879 0 0 0 0 0 0 0 0 0 0 0 0

Net Cash from Investing

Activities -69,159,879 0 0 0 0 0 0 0 0 0 0 0 0

Cash Provided From

Financing Activities

Cash Inflow 0 0 0 0 0 0 0 0 0 0 0 0

Borrowing Bank 100,000,000 0 0 0 0 0 0 0 0 0 0 0 100,000,000

Total Cash Inflow 100,000,000 0 0 0 0 0 0 0 0 0 0 0 100,000,000

Cash Outflow

Principal Payment 1666666.66 1666666.66 1666666.66 1666666.66 1666666.66 1666666.66 1666666.66 1666666.66 1666666.66 1666666.66 1666666.66 1666666.66 20,000,000

7.3 Cash Flow Statement

128

cash paid for dividend 145,943

176,560

238,611

177,302

284,779

267,777

253,650

250,752

319,594

270,527

221,863

348,072

2,955,429

Total Cash Outflow

1,812,610

1,843,227

1,905,278

1,843,968

1,951,445

1,934,443

1,920,317

1,917,419

1,986,260

1,937,193

1,888,530

2,014,738

22,955,429

Net Cash from Financing

Activities 98,187,390 -1,843,227 -1,905,278 -1,843,968 -1,951,445 -1,934,443 -1,920,317 -1,917,419 -1,986,260 -1,937,193 -1,888,530 -2,014,738 77,044,571

Net Cash Increase or

Decrease 31,399,528 32,365,711 34,156,284 35,132,315 37,536,254 39,714,312 41,704,684 43,656,561 46,523,045 48,737,637 50,305,698 53,550,529 77,044,571

Year 2

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

Cash Provided From

Operating Activities

Cash Inflow

Sale on cash 5,662,500 6,370,000 5,370,500 5,865,000 7,098,500 6,619,000 5,409,700 5,440,500 6,169,000 6,275,000 6,227,000 7,364,000 73,870,700

Total Cash Inflow 5,662,500 6,370,000 5,370,500 5,865,000 7,098,500 6,619,000 5,409,700 5,440,500 6,169,000 6,275,000 6,227,000 7,364,000 73,870,700

Cash Outflow

Other Cost of goods sold 17,555 19,096 20,359 17,960 19,369 21,468 19,355 19,579 21,131 22,911 22,172 21,047 242,002

Selling 316,000 4,000 4,000 4,000 316,000 4,000 4,000 4,000 316,000 4,000 4,000 4,000 984,000

General & Administration 354,390 334,790 334,250 334,000 334,500 334,345 337,670 334,780 334,350 334,789 334,600 334,450 4,036,914

Interest Expense 41,667 41,667 41,667 41,667 41,667 41,667 41,667 41,667 41,667 41,667 41,667 41,667 500,000

Tax Expense 925,881 1,237,149 1,124,222 1,273,366 1,268,534 1,311,270 1,041,687 1,051,727 1,082,770 1,207,504 1,193,383 1,534,865 14,252,357

Total Cash Outflow 1,655,492 1,636,701 1,524,497 1,670,993 1,980,069 1,712,750 1,444,378 1,451,752 1,795,918 1,610,871 1,595,821 1,936,029 20,015,273

Net Cash from Operating

Activities 4,007,008 4,733,299 3,846,003 4,194,007 5,118,431 4,906,250 3,965,322 3,988,748 4,373,082 4,664,129 4,631,179 5,427,971 53,855,427

Cash Provided From

Investing Activities

Cash Inflow 0 0 0 0 0 0 0 0 0 0 0 0 0

Sale Equipment 0 0 0 0 0 0 0 0 0 0 0 0 0

Total Cash Inflow 0 0 0 0 0 0 0 0 0 0 0 0 0

Cash Outflow

Purchased Land & Building 0 0 0 0 0 0 0 0 0 0 0 0 0

Purchased Office Supply 0 0 0 0 0 0 0 0 0 0 0 0 0

Purchased Dental Equipment 0 0 0 0 0 0 0 0 0 0 0 0 0

Fee 0 0 0 0 0 0 0 0 0 0 0 0 0

Total Cash Outflow 0 0 0 0 0 0 0 0 0 0 0 0 0

129

Net Cash from Investing

Activities 0 0 0 0 0 0 0 0 0 0 0 0 0

Cash Provided From

Financing Activities

Cash Inflow

Borrowing Bank 0 0 0 0 0 0 0 0 0 0 0 0 0

Total Cash Inflow 0 0 0 0 0 0 0 0 0 0 0 0 0

Cash Outflow

Principal Payment 1,666,667 1,666,667 1,666,667 1,666,667 1,666,667 1,666,667 1,666,667 1,666,667 1,666,667 1,666,667 1,666,667 1,666,667 20,000,000

Total Cash Outflow 1,666,667 1,666,667 1,666,667 1,666,667 1,666,667 1,666,667 1,666,667 1,666,667 1,666,667 1,666,667 1,666,667 1,666,667 20,000,000

Net Cash from Financing

Activities -1,666,667 -1,666,667 -1,666,667 -1,666,667 -1,666,667 -1,666,667 -1,666,667 -1,666,667 -1,666,667 -1,666,667 -1,666,667 -1,666,667 -20,000,000

Net Cash Increase or

Decrease 2,340,341 3,066,632 2,179,336 2,527,340 3,451,764 3,239,583 2,298,655 2,322,081 2,706,416 2,997,462 2,964,512 3,761,304 33,855,427

Cash Beginning of the month 198,175,420.44 200,515,761 203,582,393 205,761,730 208,289,070 211,740,834 214,980,417 217,279,072 219,601,153 222,307,569 225,305,031 228,269,543 2,555,807,995

Cash Ending of the month 200,515,761 203,582,393 205,761,730 208,289,070 211,740,834 214,980,417 217,279,072 219,601,153 222,307,569 225,305,031 228,269,543 232,030,848 2,589,663,422

Year 3

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

Cash Provided From

Operating Activities

Cash Inflow

Sale on cash 9,503,500 10,853,500 11,095,500 11,823,500 12,596,500 12,306,500 15,821,500 13,678,000 12,879,500 12,401,700 12,567,000 13,004,500 148,531,200

Total Cash Inflow 9,503,500 10,853,500 11,095,500 11,823,500 12,596,500 12,306,500 15,821,500 13,678,000 12,879,500 12,401,700 12,567,000 13,004,500 148,531,200

Cash Outflow

Other Cost of goods sold 20,463 20,032 21,600 19,691 22,050 21,687 20,999 20,935 23,061 20,131 22,396 20,738 253,783

Selling 316,000 1,000 1,000 4,000 13,000 1,000 304,000 1,000 13,000 4,000 1,000 1,000 660,000

General & Administration 354,390 334,790 334,250 334,000 334,500 334,345 337,670 334,780 334,350 334,789 334,600 334,450 4,036,914

Interest Expense 41,667 41,667 41,667 41,667 41,667 41,667 41,667 41,667 41,667 41,667 41,667 41,667 500,000

Tax Expense 1,890,168 2,348,893 2,421,184 2,639,332 2,867,674 2,550,505 3,794,024 3,242,760 2,718,391 2,859,208 2,909,076 2,760,158 33,001,373

Total Cash Outflow 2,622,688 2,746,381 2,819,701 3,038,690 3,278,891 2,949,203 4,498,359 3,641,141 3,130,469 3,259,795 3,308,738 3,158,013 38,452,069

Net Cash from Operating

Activities 6,880,812 8,107,119 8,275,799 8,784,810 9,317,609 9,357,297 11,323,141 10,036,859 9,749,031 9,141,905 9,258,262 9,846,487 110,079,131

Cash Provided From

Investing Activities

Cash Inflow 0 0 0 0 0 0 0 0 0 0 0 0 0

130

Sale Equipment 0 0 0 0 0 0 0 0 0 0 0 0 0

Total Cash Inflow 0 0 0 0 0 0 0 0 0 0 0 0 0

Cash Outflow

Purchased Land & Building 0 0 0 0 0 0 0 0 0 0 0 0 0

Purchased Office Supply 0 0 0 0 0 0 0 0 0 0 0 0 0

Purchased Dental Equipment 0 0 0 0 0 0 0 0 0 0 0 0 0

Fee 0 0 0 0 0 0 0 0 0 0 0 0 0

Total Cash Outflow 0 0 0 0 0 0 0 0 0 0 0 0 0

Net Cash from Investing

Activities 0 0 0 0 0 0 0 0 0 0 0 0 0

Cash Provided From

Financing Activities

Cash Inflow

Borrowing Bank 0 0 0 0 0 0 0 0 0 0 0 0 0

Total Cash Inflow 0 0 0 0 0 0 0 0 0 0 0 0 0

Cash Outflow

Principal Payment 1,666,667 1,666,667 1,666,667 1,666,667 1,666,667 1,666,667 1,666,667 1,666,667 1,666,667 1,666,667 1,666,667 1,666,667 20,000,000

Total Cash Outflow 1,666,667 1,666,667 1,666,667 1,666,667 1,666,667 1,666,667 1,666,667 1,666,667 1,666,667 1,666,667 1,666,667 1,666,667 20,000,000

Net Cash from Financing

Activities -1,666,667 -1,666,667 -1,666,667 -1,666,667 -1,666,667 -1,666,667 -1,666,667 -1,666,667 -1,666,667 -1,666,667 -1,666,667 -1,666,667 -20,000,000

Net Cash Increase or

Decrease 5,214,145 6,440,452 6,609,132 7,118,144 7,650,942 7,690,630 9,656,474 8,370,192 8,082,365 7,475,238 7,591,595 8,179,821 90,079,131

Cash Beginning of the month 232,030,848 237,244,993 243,685,445 250,294,577 257,412,721 265,063,663 272,754,293 282,410,768 290,780,959 298,863,324 306,338,562 313,930,158 3,250,810,312

Cash Ending of the month 237,244,993 243,685,445 250,294,577 257,412,721 265,063,663 272,754,293 282,410,768 290,780,959 298,863,324 306,338,562 313,930,158 322,109,978 3,340,889,443

131

Year 4

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

Cash Provided From

Operating Activities

Cash Inflow

Sale on cash 53,701,000 12,249,000 14,897,000 16,192,600 16,364,000 17,470,000 18,701,300 18,300,000 18,446,000 19,680,500 20,589,900 20,639,500 247,230,800

Total Cash Inflow 53,701,000 12,249,000 14,897,000 16,192,600 16,364,000 17,470,000 18,701,300 18,300,000 18,446,000 19,680,500 20,589,900 20,639,500 247,230,800

Cash Outflow

Other Cost of goods sold 21,367 22,271 21,749 21,909 22,013 21,136 19,726 20,992 20,590 22,665 22,559 21,602 258,579

Selling 316,000 1,000 1,000 1,000 16,000 1,000 301,000 1,000 16,000 1,000 1,000 1,000 657,000

General & Administration 363,253 334,790 334,250 334,000 334,500 334,345 337,670 334,780 334,350 334,789 334,600 334,450 4,045,777

Interest Expense 41,667 41,667 41,667 41,667 41,667 41,667 41,667 41,667 41,667 41,667 41,667 41,667 500,000

Tax Expense 14,865,778 2,532,946 3,140,525 3,997,082 4,043,820 4,099,720 4,191,396 4,161,493 4,388,182 5,042,988 5,315,897 4,863,259 60,643,085

Total Cash Outflow 15,608,065 2,932,674 3,539,190 4,395,657 4,458,000 4,497,868 4,891,458 4,559,931 4,800,789 5,443,109 5,715,722 5,261,977 66,104,441

Net Cash from Operating

Activities 38,092,935 9,316,326 11,357,810 11,796,943 11,906,000 12,972,132 13,809,842 13,740,069 13,645,211 14,237,391 14,874,178 15,377,523 181,126,359

Cash Provided From

Investing Activities

Cash Inflow 0 0 0 0 0 0 0 0 0 0 0 0 0

Sale Equipment 0 0 0 0 0 0 0 0 0 0 0 0 0

Total Cash Inflow 0 0 0 0 0 0 0 0 0 0 0 0 0

Cash Outflow

Purchased Land & Building 0 0 0 0 0 0 0 0 0 0 0 0 0

Purchased Office Supply 0 0 0 0 0 0 0 0 0 0 0 0 0

Purchased Dental Equipment 0 0 0 0 0 0 0 0 0 0 0 0 0

Fee 0 0 0 0 0 0 0 0 0 0 0 0 0

Total Cash Outflow 0 0 0 0 0 0 0 0 0 0 0 0 0

Net Cash from Investing

Activities 0 0 0 0 0 0 0 0 0 0 0 0 0

Cash Provided From

Financing Activities

Cash Inflow

Borrowing Bank 0 0 0 0 0 0 0 0 0 0 0 0 0

Total Cash Inflow 0 0 0 0 0 0 0 0 0 0 0 0 0

Cash Outflow

132

Principal Payment 1,666,667 1,666,667 1,666,667 1,666,667 1,666,667 1,666,667 1,666,667 1,666,667 1,666,667 1,666,667 1,666,667 1,666,667 20,000,000

Total Cash Outflow 1,666,667 1,666,667 1,666,667 1,666,667 1,666,667 1,666,667 1,666,667 1,666,667 1,666,667 1,666,667 1,666,667 1,666,667 20,000,000

Net Cash from Financing

Activities -1,666,667 -1,666,667 -1,666,667 -1,666,667 -1,666,667 -1,666,667 -1,666,667 -1,666,667 -1,666,667 -1,666,667 -1,666,667 -1,666,667 -20,000,000

Net Cash Increase or

Decrease 36,426,268 7,649,660 9,691,143 10,130,276 10,239,333 11,305,466 12,143,175 12,073,402 11,978,544 12,570,725 13,207,511 13,710,856 161,126,359

Cash Beginning of the month 322,109,978 358,536,247 366,185,906 375,877,050 386,007,326 396,246,659 407,552,125 419,695,300 431,768,702 443,747,246 456,317,971 469,525,482 4,833,569,990

Cash Ending of the month 358,536,247 366,185,906 375,877,050 386,007,326 396,246,659 407,552,125 419,695,300 431,768,702 443,747,246 456,317,971 469,525,482 483,236,338 4,994,696,350

Year 5

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

Cash Provided From

Operating Activities

Cash Inflow

Sale on cash 9,153,700 15,100,200 12,686,600 13,431,900 14,236,700 15,204,100 17,430,600 18,168,200 19,049,600 20,467,100 21,658,600 21,888,200 198,475,500

Total Cash Inflow 9,153,700 15,100,200 12,686,600 13,431,900 14,236,700 15,204,100 17,430,600 18,168,200 19,049,600 20,467,100 21,658,600 21,888,200 198,475,500

Cash Outflow

Other Cost of goods sold 21,171 21,431 23,335 21,929 23,882 21,896 22,399 22,845 22,776 21,396 21,403 19,949 264,412

Selling 316,000 1,000 4,000 1,000 16,000 1,000 304,000 1,000 16,000 1,000 4,000 1,000 666,000

General & Administration 354,390 334,790 334,250 334,000 334,500 334,345 337,670 334,780 334,350 334,789 334,600 334,450 4,036,914

Interest Expense 41,667 41,667 41,667 41,667 41,667 41,667 41,667 41,667 41,667 41,667 41,667 41,667 500,000

Tax Expense 2,065,726 3,949,978 3,224,589 3,168,866 3,405,070 3,887,572 4,463,474 4,682,817 4,942,887 4,998,639 5,355,243 5,706,215 49,851,074

Total Cash Outflow 2,798,954 4,348,866 3,627,840 3,567,461 3,821,118 4,286,480 5,169,209 5,083,108 5,357,679 5,397,490 5,756,913 6,103,280 55,318,400

Net Cash from Operating

Activities 6,354,746 10,751,334 9,058,760 9,864,439 10,415,582 10,917,620 12,261,391 13,085,092 13,691,921 15,069,610 15,901,687 15,784,920 143,157,100

Cash Provided From

Investing Activities

Cash Inflow 0 0 0 0 0 0 0 0 0 0 0 0 0

Sale Equipment 0 0 0 0 0 0 0 0 0 0 0 0 0

Total Cash Inflow 0 0 0 0 0 0 0 0 0 0 0 0 0

Cash Outflow

Purchased Land & Building 0 0 0 0 0 0 0 0 0 0 0 0 0

Purchased Office Supply 0 0 0 0 0 0 0 0 0 0 0 0 0

Purchased Dental Equipment 0 0 0 0 0 0 0 0 0 0 0 0 0

133

Fee 0 0 0 0 0 0 0 0 0 0 0 0 0

Total Cash Outflow 0 0 0 0 0 0 0 0 0 0 0 0 0

Net Cash from Investing

Activities 0 0 0 0 0 0 0 0 0 0 0 0 0

Cash Provided From

Financing Activities

Cash Inflow

Borrowing Bank 0 0 0 0 0 0 0 0 0 0 0 0 0

Total Cash Inflow 0 0 0 0 0 0 0 0 0 0 0 0 0

Cash Outflow

Principal Payment 1,666,667 1,666,667 1,666,667 1,666,667 1,666,667 1,666,667 1,666,667 1,666,667 1,666,667 1,666,667 1,666,667 1,666,667 20,000,000

Total Cash Outflow 1,666,667 1,666,667 1,666,667 1,666,667 1,666,667 1,666,667 1,666,667 1,666,667 1,666,667 1,666,667 1,666,667 1,666,667 20,000,000

Net Cash from Financing

Activities -1,666,667 -1,666,667 -1,666,667 -1,666,667 -1,666,667 -1,666,667 -1,666,667 -1,666,667 -1,666,667 -1,666,667 -1,666,667 -1,666,667 -20,000,000

Net Cash Increase or

Decrease 4,688,080 9,084,668 7,392,093 8,197,772 8,748,915 9,250,954 10,594,724 11,418,425 12,025,254 13,402,943 14,235,020 14,118,253 123,157,100

Cash Beginning of the month 483,236,338 487,924,418 497,009,085 504,401,178 512,598,950 521,347,865 530,598,819 541,193,543 552,611,968 564,637,222 578,040,165 592,275,185 6,365,874,737

Cash Ending of the month 487,924,418 497,009,085 504,401,178 512,598,950 521,347,865 530,598,819 541,193,543 552,611,968 564,637,222 578,040,165 592,275,185 606,393,438 6,489,031,837

134

Year 1

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

Asset

Current Assets

Cash

31,399,528

32,365,711

34,156,284

35,132,315

37,536,254

39,714,312

41,704,684

43,656,561 46,523,045

48,737,637

50,305,698

53,550,529

Total Current Assets

31,399,528

32,365,711

34,156,284

35,132,315

37,536,254

39,714,312

41,704,684

43,656,561

46,523,045

48,737,637

50,305,698

53,550,529

Fixed Assets

Land & Building 65,000,000 65,000,000 65,000,000 65,000,000 65,000,000 65,000,000 65,000,000 65,000,000 65,000,000 65,000,000 65,000,000 65,000,000

Dental Equipments 3,459,876 3,172,757 2,885,638 2,598,519 2,311,400 2,024,281 1,737,162 1,450,043 1,162,924 875,805 588,686 301,567

office supply 692,413 692,413 692,413 692,413 692,413 692,413 692,413 692,413 692,413 692,413 692,413 692,413

Fee

7,590

7,590

7,590

7,590

7,590

7,590

7,590

7,590

7,590

7,590

7,590

7,590

Depreciation 287,119

287,119

287,119

287,119

287,119

287,119

287,119

287,119

287,119

287,119

287,119

287,119

Total Fixed Assets 68,872,760 68,585,641 68,298,522 68,011,403 67,724,284 67,437,165 67,150,046 66,862,927 66,575,808 66,288,689 66,001,570 65,714,451

Total Assets

100,272,288

100,951,352

102,454,806

103,143,718

105,260,538

107,151,477

108,854,730

110,519,488

113,098,853

115,026,326

116,307,268

119,264,980

Liabilities & Owners'

Equity

Current Liabilities

Tax 0 625469

1,382,157

2,404,776 3164640.3 4385119.8 5532734.4 6619805.4 7694458.5 9064146 10223546.1 11174387.4

Tax 30% 625,469 756,687 1,022,619 759,864 1,220,480 1,147,615 1,087,071 1,074,653 1,369,688 1,159,400 950,841 1,491,735 12,666,123

Total Liabilities

625,469

1,382,157

2,404,776

3,164,640

4,385,120

5,532,734

6,619,805

7,694,459

9,064,146

10,223,546

11,174,387

12,666,123 12,666,123

Investor Capital

100,000,000

98,333,333

96,666,667

95,000,000

93,333,333

91,666,667

90,000,000

88,333,333

86,666,667

85,000,000

83,333,333

81,666,667 1,090,000,000

Principal Payment 1666666.66 1666666.66 1666666.66 1666666.66 1666666.66 1666666.66 1666666.66 1666666.66 1666666.66 1666666.66 1666666.66 1666666.66 20,000,000

Remain investor capital

98,333,333

96,666,667

95,000,000

93,333,333

91,666,667

90,000,000

88,333,333

86,666,667

85,000,000

83,333,333

81,666,667

80,000,000

beginning retain earning 0 1,313,486

2,902,529

5,050,030

6,645,745

9,208,752

11,618,742

13,901,591

16,158,363

19,034,707

21,469,447

23,466,214

retained earning

1,313,486

1,589,043

2,147,501

1,595,715

2,563,007

2,409,990.66

2,282,849.10

2,256,771.51

2,876,344

2,434,740

1,996,767

3,132,644 26,598,858

total retain earning

1,313,486

2,902,529

5,050,030

6,645,745

9,208,752

11,618,742

13,901,591

16,158,363

19,034,707

21,469,447

23,466,214

26,598,858

total equity

99,646,819

99,569,196

100,050,030

99,979,078

100,875,418

101,618,742

102,234,925

102,825,030

104,034,707

104,802,780

105,132,880

106,598,858

total liability+ Total

Equity

100,272,288

100,951,352

102,454,806

103,143,718

105,260,538

107,151,477

108,854,730

110,519,488

113,098,853

115,026,326

116,307,268

119,264,980

7.4 Balance Sheet

135

Year 2

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

Asset

Current Assets

Cash

2,340,341

3,066,632

2,179,336

2,527,340

3,451,764

3,239,583

2,298,655

2,322,081

2,706,416

2,997,462

2,964,512

3,761,304

33,855,427

Total Current

Assets

2,340,341

3,066,632

2,179,336

2,527,340

3,451,764

3,239,583

2,298,655

2,322,081

2,706,416

2,997,462

2,964,512

3,761,304

33,855,427

Fixed Assets

Land & Building

65,000,000

65,000,000

65,000,000

65,000,000

65,000,000

65,000,000

65,000,000

65,000,000

65,000,000

65,000,000

65,000,000

65,000,000

780,000,000

Dental Equipments

3,459,876

3,459,876

3,459,876

3,459,876

3,459,876

3,459,876

3,459,876

3,459,876

3,459,876

3,459,876

3,459,876

3,459,876

41,518,512

Office Supply

692,413

692,413

692,413

692,413

692,413

692,413

692,413

692,413

692,413

692,413

692,413

692,413

8,308,956

Fee

7,590

7,590

7,590

7,590

7,590

7,590

7,590

7,590

7,590

7,590

7,590

7,590

91,080

Less : Accumulated

Depreciation

3,732,547

4,019,666

4,306,785

4,593,904

4,881,023

5,168,142

5,455,261

5,742,380

6,029,499

6,316,618

6,603,737

6,890,856

63,740,418

Total Fixed Assets

65,427,332

65,140,213

64,853,094

64,565,975

64,278,856

63,991,737

63,704,618

63,417,499

63,130,380

62,843,261

62,556,142

62,269,023

766,178,130

Total Assets

67,767,673

68,206,845

67,032,430

67,093,315

67,730,620

67,231,320

66,003,273

65,739,580

65,836,796

65,840,723

65,520,654

66,030,327

800,033,557

Liabilities &

Owners' Equity

Current Liabilities

Long-term debt

80,000,000

78,333,333

76,666,667

75,000,000

73,333,333

71,666,667

70,000,000

68,333,333

66,666,667

65,000,000

63,333,333

61,666,667

850,000,000

Less : Loan

Principal

1,666,667

1,666,667

1,666,667

1,666,667

1,666,667

1,666,667

1,666,667

1,666,667

1,666,667

1,666,667

1,666,667

1,666,667

20,000,000

Total Liabilities

78,333,333

76,666,667

75,000,000

73,333,333

71,666,667

70,000,000

68,333,333

66,666,667

65,000,000

63,333,333

61,666,667

60,000,000

830,000,001

Owners' Equity

Retain Earnings

31,364,675

34,251,355

36,874,539

39,845,727

42,805,639

45,865,270

48,295,873

50,749,902

53,276,365

56,093,875

58,878,435

62,459,787

560,761,440

Total Owners'

Equity

31,364,675

34,251,355

36,874,539

39,845,727

42,805,639

45,865,270

48,295,873

50,749,902

53,276,365

56,093,875

58,878,435

62,459,787

560,761,440

Total Liabilities &

Owners' Equity

109,698,008

110,918,022

111,874,539

113,179,060

114,472,305

115,865,270

116,629,206

117,416,568

118,276,365

119,427,208

120,545,101

122,459,787

1,390,761,441

136

Year 3

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

Asset

Current Assets

Cash

5,214,145

6,440,452

6,609,132

7,118,144

7,650,942

7,690,630

9,656,474

8,370,192

8,082,365

7,475,238

7,591,595

8,179,821

90,079,131

Total Current

Assets

5,214,145

6,440,452

6,609,132

7,118,144

7,650,942

7,690,630

9,656,474

8,370,192

8,082,365

7,475,238

7,591,595

8,179,821

90,079,131

Fixed Assets

Land & Building 65,000,000 65,000,000 65,000,000 65,000,000 65,000,000 65,000,000 65,000,000 65,000,000 65,000,000 65,000,000 65,000,000 65,000,000 780,000,000

Dental Equipments 3,459,876 3,459,876 3,459,876 3,459,876 3,459,876 3,459,876 3,459,876 3,459,876 3,459,876 3,459,876 3,459,876 3,459,876 41,518,512

Office Supply 692,413 692,413 692,413 692,413 692,413 692,413 692,413 692,413 692,413 692,413 692,413 692,413 8,308,956

Fee

7,590

7,590

7,590

7,590

7,590

7,590

7,590

7,590

7,590

7,590

7,590

7,590 91,080

Less : Accumulated

Depreciation 7,177,975

7,465,094

7,752,213

8,039,332 8,326,451

8,613,570

8,900,689

9,187,808 9,474,927

9,762,046

10,049,165

10,336,284

Total Fixed Assets 61,981,904 61,694,785 61,407,666 61,120,547 60,833,428 60,546,309 60,259,190 59,972,071 59,684,952 59,397,833 59,110,714 58,823,595 829,918,548

Total Assets

67,196,049

68,135,237

68,016,798

68,238,691

68,484,370

68,236,939

69,915,664

68,342,263

67,767,317

66,873,071

66,702,309

67,003,416

919,997,679

Liabilities &

Owners' Equity

Current Liabilities

Long-term debt

60,000,000

58,333,333

56,666,667

55,000,000

53,333,333

51,666,667

50,000,000

48,333,333

46,666,667

45,000,000

43,333,333

41,666,667 610,000,000

Less : Loan Principal

1,666,667

1,666,667

1,666,667

1,666,667

1,666,667

1,666,667

1,666,667

1,666,667

1,666,667

1,666,667

1,666,667

1,666,667

20,000,000

Total Liabilities

58,333,333

56,666,667

55,000,000

53,333,333

51,666,667

50,000,000

48,333,333

46,666,667

45,000,000

43,333,333

41,666,667

40,000,000

590,000,001

Owners' Equity

Retain Earnings

66,870,180

72,350,930

78,000,360

84,158,801

90,850,041

96,801,219

105,653,941

113,220,381

119,563,293

126,234,779

133,022,622

139,462,990

1,226,189,537

Total Owners'

Equity

66,870,180

72,350,930

78,000,360

84,158,801

90,850,041

96,801,219

105,653,941

113,220,381

119,563,293

126,234,779

133,022,622

139,462,990

1,226,189,537

Total Liabilities &

Owners' Equity

125,203,513.28

129,017,596.32

133,000,360.06

137,492,134.70

142,516,707.74

146,801,218.68

153,987,274.12

159,887,047.26

164,563,293.40

169,568,112.44

174,689,288.58

179,462,990.52

1,816,189,537.08

137

Year 4

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

Asset

Current Assets

Cash

36,426,268

7,649,660

9,691,143

10,130,276

10,239,333

11,305,466

12,143,175

12,073,402

11,978,544

12,570,725

13,207,511

13,710,856

161,126,359

Total Current

Assets

36,426,268

7,649,660

9,691,143

10,130,276

10,239,333

11,305,466

12,143,175

12,073,402

11,978,544

12,570,725

13,207,511

13,710,856

161,126,359

Fixed Assets

Land & Building 65,000,000 65,000,000 65,000,000 65,000,000 65,000,000 65,000,000 65,000,000 65,000,000 65,000,000 65,000,000 65,000,000 65,000,000 780,000,000

Dental

Equipments 3,459,876 3,459,876 3,459,876 3,459,876 3,459,876 3,459,876 3,459,876 3,459,876 3,459,876 3,459,876 3,459,876 3,459,876 41,518,512

Office Supply 692,413 692,413 692,413 692,413 692,413 692,413 692,413 692,413 692,413 692,413 692,413 692,413 8,308,956

Fee

7,590

7,590

7,590

7,590

7,590

7,590

7,590

7,590

7,590

7,590

7,590

7,590 91,080

Less :

Accumulated

Depreciation 10,623,403

10,910,522

11,197,641

11,484,760 11,771,879

12,058,998

12,346,117

12,633,236 12,920,355

13,207,474

13,494,593

13,781,712 146,430,690

Total Fixed

Assets 58,536,476 58,249,357 57,962,238 57,675,119 57,388,000 57,100,881 56,813,762 56,526,643 56,239,524 55,952,405 55,665,286 55,378,167 683,487,858

Total Assets

94,962,744

65,899,017

67,653,381

67,805,395

67,627,333

68,406,347

68,956,937

68,600,045

68,218,068

68,523,130

68,872,797

69,089,023

844,614,217

Liabilities &

Owners' Equity

Current Liabilities

Long-term debt

40,000,000

38,333,333

36,666,667

35,000,000

33,333,333

31,666,667

30,000,000

28,333,333

26,666,667

25,000,000

23,333,333

21,666,667 370,000,000

Less : Loan

Principal

1,666,667

1,666,667

1,666,667

1,666,667

1,666,667

1,666,667

1,666,667

1,666,667

1,666,667

1,666,667

1,666,667

1,666,667

20,000,000

Total Liabilities

38,333,333

36,666,667

35,000,000

33,333,333

31,666,667

30,000,000

28,333,333

26,666,667

25,000,000

23,333,333

21,666,667

20,000,000

350,000,001

Owners' Equity

Retain Earnings

174,149,806

180,060,013

187,387,904

196,714,428

206,150,009

215,716,022

225,495,945

235,206,095

245,445,187

257,212,259

269,616,018

280,963,622

2,674,117,307

Total Owners'

Equity

174,149,806

180,060,013

187,387,904

196,714,428

206,150,009

215,716,022

225,495,945

235,206,095

245,445,187

257,212,259

269,616,018

280,963,622

2,674,117,307

Total Liabilities

& Owners'

Equity

212,483,139.38

216,726,680.02

222,387,903.76

230,047,761.10

237,816,675.64

245,716,022.38

253,829,278.22

261,872,761.36

270,445,187.10

280,545,592.64

291,282,684.48

300,963,621.72

3,024,117,307.78

138

Year 5

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

Asset

Current Assets

Cash

4,688,080

9,084,668

7,392,093

8,197,772

8,748,915

9,250,954

10,594,724

11,418,425

12,025,254

13,402,943

14,235,020

14,118,253

123,157,100

Total Current

Assets

4,688,080

9,084,668

7,392,093

8,197,772

8,748,915

9,250,954

10,594,724

11,418,425

12,025,254

13,402,943

14,235,020

14,118,253

123,157,100

Fixed Assets

Land & Building 65,000,000 65,000,000 65,000,000 65,000,000 65,000,000 65,000,000 65,000,000 65,000,000 65,000,000 65,000,000 65,000,000 65,000,000 780,000,000

Dental

Equipments 3,459,876 3,459,876 3,459,876 3,459,876 3,459,876 3,459,876 3,459,876 3,459,876 3,459,876 3,459,876 3,459,876 3,459,876 41,518,512

Office Supply 692,413 692,413 692,413 692,413 692,413 692,413 692,413 692,413 692,413 692,413 692,413 692,413 8,308,956

Fee

7,590

7,590

7,590

7,590

7,590

7,590

7,590

7,590

7,590

7,590

7,590

7,590 91,080

Less :

Accumulated

Depreciation 14,068,831

14,355,950

14,643,096

14,930,188 15,217,307

15,504,426

15,791,545

16,078,664 16,365,783

16,652,902

16,940,021

17,227,140 187,775,853

Total Fixed

Assets 55,091,048 54,803,929 54,516,783 54,229,691 53,942,572 53,655,453 53,368,334 53,081,215 52,794,096 52,506,977 52,219,858 51,932,739 642,142,695

Total Assets

59,779,128

63,888,597

61,908,876

62,427,463

62,691,487

62,906,407

63,963,058

64,499,640

64,819,350

65,909,920

66,454,878

66,050,992

765,299,795

Liabilities &

Owners' Equity

Current Liabilities

Long-term debt

20,000,000

18,333,333

16,666,667

15,000,000

13,333,333

11,666,667

10,000,000

8,333,333

6,666,667

5,000,000

3,333,333

1,666,667 130,000,000

Less : Loan

Principal

1,666,667

1,666,667

1,666,667

1,666,667

1,666,667

1,666,667

1,666,667

1,666,667

1,666,667

1,666,667

1,666,667

1,666,667

20,000,000

Total Liabilities

18,333,333

16,666,667

15,000,000

13,333,333

11,666,667

10,000,000

8,333,333

6,666,667

5,000,000

3,333,333

1,666,667

0

110,000,001

Owners' Equity

Retain Earnings

285,783,649

295,000,264

302,524,305

309,918,325

317,863,488

326,934,489

337,349,261

348,275,834

359,809,236

371,472,727

383,968,295

397,282,796

4,036,182,667

Total Owners'

Equity

285,783,649

295,000,264

302,524,305

309,918,325

317,863,488

326,934,489

337,349,261

348,275,834

359,809,236

371,472,727

383,968,295

397,282,796

4,036,182,667

Total Liabilities

& Owners'

Equity

304,116,982.68

311,666,931.02

317,524,304.56

323,251,658.10

329,530,154.34

336,934,489.38

345,682,594.12

354,942,500.26

364,809,235.90

374,806,059.94

385,634,961.68

397,282,795.82

4,146,182,667.78

139

7.5 NPV

Net present value is equal to 9,568,138,466.92 for 6o months at the discount rate 15% per

year.

7.6 IRR

Interest rate return of Dentist Center is equal 141%.

7.7 Conclusion

Dentist Center borrows some money from Siam Commercial Bank about 100,000,000

baht to invest in dental business. The bank require interest 0.5% that we have ability to pay loan

within 5 years. The number of profit will be increase since year 2- year 5

140

CHAPTER 8 : RISK MANAGEMENT

8.1 External Risk

8.1.1 Politic

The risk that investment's returns could suffer as a result of political changes or instability

in a country. Instability affecting investment returns could stem from a change in government,

legislative bodies, other foreign policy makers, or military control. Inside of politic, now is big

problem of Thailand, there are conflict between red shirt and yellow shirt. Political risks are

notoriously hard to quantify because there are limited sample sizes or case studies when

discussing an individual nation. Some political risks can be insured against through international

agencies or other government bodies. The outcome of a political risk could drag down

investment returns or even go so far as to remove the ability to withdraw capital from an

investment. Thai government supports the dentist of the country because the teeth problem is the

revolving money of Thailand so, in politics it is not too much trouble.

8.1.2 Economic

Economic has an effect to worldwide and is main factor that affect directly especially the

business. Economic risk is the danger that the economy could turn against our investment.

Economic is an indicator to predict such as income, standard of living, and growth rate of

business. If occur economic problem or income reduce, people will increase more carefully to

spend money many businesses will lose of sale, that may risk to small and new business and may

risk to our business. The possibility that an economic downturn will negatively impact an

investment immediately or during a recession carries a great deal of economic risk. Economic

risk is closely related to political risk as government decisions impacting the economy may also

affect an investment. For example, a central bank may raise interest rates or the legislature may

raise taxes, and this may result in economic conditions impacting an investment.

141

8.1.3 Socio-Cultural

Nowadays the world has change to better than the past. Today people can communicate

around the world and have a new technology. People can communicate around the world. Oral

health has been identified as one of the most challenging global in impact due to the highly

interconnected and integrated world economy along with other unpredictable events such as the

Asian financial crisis and global terrorism Culture of each continent such America, Europe, Asia

come to Thailand include about dental. So, Thailand will focus on oral health Therefore we will

launch campaign for people in the area of Chiang Rai.

8.2 Internal Risk

8.2.1 Strategic Risk

The dentist center we are the dental clinic. We will hire the professional dentist to work at

our clinic. Nevertheless, the professional dentist wants to require high salary but we cannot give

the high salary to them because if we are not successful in our company we also cannot give it to

them. When the dentist can be makes the high satisfaction or the many customers like to treat

with our clinic and the profit of our company trend to increase we will increase the salary for the

employee. Sometime the mistake can occur while treat the teeth that can come from the dentist

and can come from the customer. So, we will brief the dentist is work to be carefully very much.

We will tell to dentist must care the customer like care the family. We try to protect the mistake

that occur when treat the teeth. But the mistake is occurring always we must to fire the dentist or

train a dentist to have high skill o treat the customer as well. The product of the dental is a main

product of our clinic so we try to use the quality material to make the product for protecting the

mistake or dissatisfaction from the customer.

142

8.2.2 Marketing Risk

Changes in the demand of our customer industries affect our operations. Such changes

may be related to, among other things, economic cycles and strategy changes in our customer

companies, competitive position, product requirements, or environmental aspects.

The aim of our company:

To differentiate ourselves from our competitors by offering technological know-how that

supports sustainability, local presence, a comprehensive services offering and a long-term

commitment to our customers.

To operate flexibly and cost-efficiently in an effort to ensure our competitiveness.

Our goal is to strengthen our presence in emerging markets where we estimate the

demand for our products and services will grow in the upcoming years faster than in

developed markets. We actively monitor changes in our competitor field.

(Source: http://www.metso.com/corporation/ir_eng.nsf/WebWID/WTB-041109-2256F-

5732F?OpenDocument)

8.2.3 Operation Risk

FAA Systems Safety Handbook defined the operation risk as “decision-making tool that

helps to systematically identify risks and benefits and determine the best courses of action for

any given situation”(p.2). Operation risk is designed to minimize risks in order to reduce

mishaps, preserve assets, and safeguard the health and welfare. The treatment, whether medical

or dental will have the risk factor or limitation occurred. Operation can be the risk for the dental

business and customers.

143

8.2.3.1 The risk of the giving data

The operating of data record into the system before treating the patient medical records

too carefully. In case of a procedural at high risk or there maybe complications after treatment,

the prognosis is poor, or may not meet the expectations of patients such as dental implant,

medical immobilization. Children make sure that informed the medical to their parent. The

patients who has complex treatment, dentist need to plan the treatment conjunction with written

and some patients need to treatment more than one dentist, in case need to identify dentist’s name

only one person for management of patients treated with continuous appropriately and make

communication more effective and the most benefit for the patient.

Limitation cost to the treatment of patients. Patients or their parent should be aware of

the costs incurred by the treatment plan with the dentist before treatment. Should be providing

proof of medical expenses that are accessible to patients or providing notice of appropriate

treatment before the treatment. When a complication or imperfection of their patients for the

tools. The patient or their parent must be aware of problem and understand include the prognosis

and the treatment is given.

8.2.3.2 The risk of safety

Appointment the patient, called name and last name correct for medical record of each

patient. The extraction of teeth, encourage identifies two ways to remove the tooth such as #16

and 6 or use mark site in diagnostic radiology (X-ray) or dental model.

Measurement of blood pressure and pulse of patients at least 20 years old all of above the

patients who use our service first and before each treatment or procedure with high risk.

Question the patient’s illness history and treatment history every time they come to get service.

The patients who cannot control their disease or not in the process of medical treatment should

be consult a doctor before the treatment. Procedure with a high risk is procedure that can be

caused trauma to the tissues in the mouth. Its impact on other important systems of the body,

whole of procedure or from the stress of the patient’s procedure such as extraction tooth, oral

surgery, root canal treatment is difficult and use long time. According to Prof.Thepsitha,

(2010)”The elderly patients, anesthesia nerves Inferior Alveolar Nerve should stop or absorb to

observe that there is blood flow from the needle into the vein or not? And do not injection into

the end length because prevent the risk of fractures of the needle at the junction with the plastic”

(p.10).

144

8.2.3.3 The risk of infection

Infection of protective barriers those are between patients and dentists, concern with

cleanliness and safety for dentist such as mask, face shield, and cloth to safe bacteria.

Infection of instrument processing, if the tool was already to use and reuse make ensure

that the cleaning, disinfection, and sterilization do not result in distribute bacteria. It should be

packed in appropriately container.

Surface asepsis, need to clean the surface and everything in the area such as table, chair,

dental unit, room wall to the sterile area. Do not use alcohol as a disinfectant for dental and

should not be used Glutaraldehyde to disinfect surfaces.

Promoting measures to control infection within the dental center to clear and educate and

inform or advise workers or those involved to be a real act.

8.2.3.4 Health

Our company has social insurance for our employees because of according to the law that

our companies have more than one staff, so we have to apply social insurance. The social

security are insurance benefits to staff in case of injury or illness, disability, die, maternity,

children welfare, old age, and unemployed. By the way, if employee have less of injure or illness

or accident during work, our company have medical box for first aid.

7 benefits for insured

Department of public welfare have responsibility about take care and protect employee in

the company, and in the company should have employees more than 1 person. When the

employees have an injury, disability, and dies but not as work including confined, welfare of

children, old age, and unemployment of social security act. These benefits will receive the

following benefits in each case.

145

1. Case of injury or illness, not because of work

The employee can admit in the hospital that specify in right certificate. The insured have

not to pay for treatment, but in emergency case, the insured cannot treatment in the hospital that

specify in right certificate, he should treatment in any of hospital, and the relative of insured

should tell the hospital that specify in right certification immediately. In medical expense,

insured can withdrawal medical service actually paid within 72 hours.

2. Case of disability, not because of work

Benefits of insured are

2.1 Receive medical treatment actually paid that not exceed 2,000 Baht

2.2 Receive pay contributions but not less than three months before the medical board

define to a disability.

2.3 Receive compensation for lack of income per month 50 percent of wage forever.

2.4 Receive cost of rehabilitation process of disability of body, mind, and occupation in

the rule of right certificate actually paid not exceed 40,000 Baht.

3. Case of die, not because of work

Benefits of insured are

3.1 Managing funeral are receive the funeral 40,000 Baht

3.2 Decadences of decades have received subvention as follows

3.2.1 Case of insured contribution more than 3 years, but not exceed 10 years, decadence

or person entitled receive subvention equal with wage average of dead once a month.

3.2.2 Case of insured contribution more than 10 years, decadence or person entitled

receive subvention equal to wage average of dead 5 months.

4. Case of maternity

Benefits of insured are

4.1 women insured

4.1.1 Receive maternity benefits 12,000 Baht not over 2 times.

146

4.1.2 To pay contributions for not less than seven months before childbirth.

4.2 Insured men who have wife that is not insured

4.2.1 They can use the right 2 times by receive the cost of confined 12,000 Baht per time,

but cannot receive subvention of vacation for confined.

4.3 Husband and wife are insured

4.3.1 Insured can used the right 2 different times. They should used wife insurance first

because make they receive the subvention of vacation for confined, however confined insured

not exceed 4 times per family, the children who used the right issue that cannot be drawn down

the confined again.

5. Case of children welfare

Benefit of insured are

They receive subvention of children 350 Baht per month for per 1 child for children under

the rule that not more than 6 years at a time, and not exceed 2 persons.

6. Case of old age

Benefit of insured are

6.1 Pension of old age

- They should received when they save the money completed in 180 month or the ages of

insured are 55 years, and finished insured when the insured receive the money per month forever.

6.2 Retirement pay of old age

- They should received when they save the money uncompleted in 180 months or the age

of insured 55 years, and finished the insured when insured are death, and old. They received a

sum of money at once.

7. Case of dentistry

Benefit of insured are

7.1 The insurer is entitled to reimbursement for medical services in dentist only. In case

of dental fillings and scaling a period of not less than 250 baht and 500 baht per year. They have

a dental prosthesis removable base acrylic. the 1-5 Tennessee in the amount not exceeding 1,200

baht more than 5 teeth.

(Source: http://www.tu.ac.th/org/ofrector/person/welfare/soci.htm)

147

8.2.4 Financial risk

There are three cases in financial risk such as sales decrease, interest increase and

expense increase.

8.2.4.1 Sales decrease

We assume that sales volume will be decreased from actual sales 5%, 10% and 15% as

following.

Sale decrease 5% Description Year 1 Year 2 Year 3 Year 4 Year 5

Sales

Total sale 60,378,200 70,177,165 141,104,640 234,869,260 188,551,725

Less Cost of goods sold

Medicine 12,320,050 17,154,500 29,630,500 36,180,400 23,392,500

Other Cost of Goods Sold

Water Supply 49,650 69,600 83,020 84,100 86,700

Electricity Supply 154,686 172,402 170,763 174,479 177,712

Total cost of goods sold 12,524,386 17,396,502 29,884,283 36,438,979 23,656,912

Gross Income 47,853,814 52,780,663 111,220,357 198,430,281 164,894,813

Total operating expenses 8,811,205 8,466,342 8,142,342 8,148,205 8,148,342

Operating Income (Loss) 39,042,609 44,314,321 103,078,015 190,282,076 156,746,471

Interest Expense 500,000 500,000 500,000 500,000 500,000

EBIT 38,542,609 43,814,321 102,578,015 189,782,076 156,246,471

Income Tax 30% 11,562,783 13,144,296 30773404.5 56,934,623 46,873,941

Net Income(Loss) 26,979,826 30,670,025 71,804,611 132,847,453 109,372,530

148

Sale decrease 10%

Description Year 1 Year 2 Year 3 Year 4 Year 5

Sales

Total sale 57,200,400 66,483,630 133,678,080 222,507,720 178,627,950

Less Cost of goods sold

Medicine 12,320,050 17,154,500 29,630,500 36,180,400 23,392,500

Other Cost of Goods Sold

Water Supply 49,650 69,600 83,020 84,100 86,700

Electricity Supply 154,686 172,402 170,763 174,479 177,712

Total cost of goods sold 12,524,386 17,396,502 29,884,283 36,438,979 23,656,912

Gross Income 44,676,014 49,087,128 103,793,797 186,068,741 154,971,038

Total operating expenses 8,811,205 8,466,342 8,142,342 8,148,205 8,148,342

Operating Income (Loss) 35,864,809 40,620,786 95,651,455 177,920,536 146,822,696

Interest Expense 500,000 500,000 500,000 500,000 500,000

EBIT 35,364,809 40,120,786 95,151,455 177,420,536 146,322,696

Income Tax 30% 10,609,443 12,036,236 28545436.5 53,226,161 43,896,809

Net Income(Loss) 24,755,366 28,084,550 66,606,019 124,194,375 102,425,887

Sale decrease 15%

Description Year 1 Year 2 Year 3 Year 4 Year 5

Sales

Total sale 54,022,600 62,790,095 126,251,520 210,146,180 168,704,175

Less Cost of goods sold

Medicine 12,320,050 17,154,500 29,630,500 36,180,400 23,392,500

Other Cost of Goods Sold

Water Supply 49,650 69,600 83,020 84,100 86,700

Electricity Supply 154,686 172,402 170,763 174,479 177,712

Total cost of goods sold 12,524,386 17,396,502 29,884,283 36,438,979 23,656,912

Gross Income 41,498,214 45,393,593 96,367,237 173,707,201 145,047,263

Total operating expenses 8,811,205 8,466,342 8,142,342 8,148,205 8,148,342

Operating Income (Loss) 32,687,009 36,927,251 88,224,895 165,558,996 136,898,921

Interest Expense 500,000 500,000 500000 500,000 500,000

EBIT 32,187,009 36,427,251 87,724,895 165,058,996 136,398,921

Income Tax 30% 9,656,103 10,928,175 26317468.5 49,517,699 40,919,676

Net Income(Loss) 22,530,906 25,499,076 61,407,427 115,541,297 95,479,245

149

8.2.4.2 Interest increase

We assume that interest rate will be increased become to 5%, 10%, and 15%.

Interest Expense increase 5%

Description Year 1 Year 2 Year 3 Year 4 Year 5

Sales

Total sale 63,556,000 73,870,700 148,531,200 247,230,800 198,475,500

Less Cost of goods sold

Medicine 12,320,050 17,154,500 29,630,500 36,180,400 23,392,500

Other Cost of Goods Sold

Water Supply 49,650 69,600 83,020 84,100 86,700

Electricity Supply 154,686 172,402 170,763 174,479 177,712

Total cost of goods sold 12,524,386 17,396,502 29,884,283 36,438,979 23,656,912

Gross Income 51,031,614 56,474,198 118646917 210,791,821 174,818,588

Total operating expenses 8,811,205 8,466,342 8,142,342 8,148,205 8,148,342

Operating Income (Loss) 42,220,409 48,007,856 110504575 202,643,616 166,670,246

Interest Expense 525,000 525,000 525,000 525,000 525,000

EBIT 41,695,409 47,482,856 109979575 202,118,616 166,145,246

Income Tax 30% 12,508,622.70 14244856.8 32993872.5 60,635,585 49,843,574

Net Income(Loss) 29,186,786 33,237,999 76985702.5 141,483,031 116,301,672

Interest Expense increase 10%

Description Year 1 Year 2 Year 3 Year 4 Year 5

Sales

Total sale 63556000 73,870,700 148,531,200 247,230,800 198,475,500

Less Cost of goods sold

Medicine 12,320,050 17,154,500 29,630,500 36,180,400 23,392,500

Other Cost of Goods Sold

Water Supply 49,650 69,600 83,020 84,100 86,700

Electricity Supply 154,686 172,402 170,763 174,479 177,712

Total cost of goods sold 12,524,386 17,396,502 29,884,283 36,438,979 23,656,912

Gross Income 51,031,614 56,474,198 118646917 210,791,821 174,818,588

Total operating expenses 8,811,205 8,466,342 8,142,342 8,148,205 8,148,342

Operating Income (Loss) 42,220,409 48,007,856 110504575 202,643,616 166,670,246

Interest Expense 550,000 550,000 550,000 550,000 550,000

EBIT 41,670,409 47,457,856 109954575 202,093,616 166,120,246

Income Tax 30% 12,501,123 14,237,357 32986372.5 60,628,085 49,836,074

Net Income(Loss) 29,169,286 33,220,499 76,968,202.50 141,465,531 116,284,172

150

Interest Expense increase 15%

Description Year 1 Year 2 Year 3 Year 4 Year 5

Sales

Total sale 63556000 73,870,700 148,531,200 247,230,800 198,475,500

Less Cost of goods sold

Medicine 12,320,050 17,154,500 29,630,500 36,180,400 23,392,500

Other Cost of Goods Sold

Water Supply 49,650 69,600 83,020 84,100 86,700

Electricity Supply 154,686 172,402 170,763 174,479 177,712

Total cost of goods sold 12,524,386 17,396,502 29,884,283 36,438,979 23,656,912

Gross Income 51,031,614 56,474,198 118646917 210,791,821 174,818,588

Total operating expenses 8,811,205 8,466,342 8,142,342 8,148,205 8,148,342

Operating Income (Loss) 42,220,409 48,007,856 110504575 202,643,616 166,670,246

Interest Expense 575000 575,000 575,000 575,000 575,000

EBIT 41,645,409 47,432,856 109929575 202,068,616 166,095,246

Income Tax 30% 12,493,623 14,229,857 32978872.5 60,620,585 49,828,574

Net Income(Loss) 29,151,786 33,202,999 76950702.5 141,448,031 116,266,672

151

8.2.4.3 Expense increase

We assume that expense will be increase 5%, 10% and 15%

Expense Increase 5%

Description Year 1 Year 2 Year 3 Year 4 Year 5

Sales

Total sale 63556000 73,870,700 148,531,200 247,230,800 198,475,500

Less Cost of goods sold

Medicine 12,320,050 17,154,500 29,630,500 36,180,400 23,392,500

Other Cost of Goods Sold

Water Supply 49,650 69,600 83,020 84,100 86,700

Electricity Supply 154,686 172,402 170,763 174,479 177,712

Total cost of goods sold 12,524,386 17,396,502 29,884,283 36,438,979 23,656,912

Gross Income 51,031,614 56,474,198 118646917 210,791,821 174,818,588

Total operating expenses 9,251,765 8,889,659 8,549,459 8,555,615 8,555,759

Operating Income (Loss) 41,779,849 47,584,539 110,097,458 202,236,206 166,262,829

Interest Expense 500,000 500,000 500,000 500,000 500,000

EBIT 41,279,849 47,084,539 109,597,458 201,736,206 165,762,829

Income Tax 30% 12383954.6 14,125,362 32879237.37 60,520,862 49,728,849

Net Income(Loss) 28,895,894 32,959,177 76,718,221 141,215,344 116,033,980

Expense Increase 10%

Description Year 1 Year 2 Year 3 Year 4 Year 5

Sales

Total sale 63,556,000 73,870,700 148,531,200 247,230,800 198,475,500

Less Cost of goods sold

Medicine 12,320,050 17,154,500 29,630,500 36,180,400 23,392,500

Other Cost of Goods Sold

Water Supply 49,650 69,600 83,020 84,100 86,700

Electricity Supply 154,686 172,402 170,763 174,479 177,712

Total cost of goods sold 12,524,386 17,396,502 29,884,283 36,438,979 23,656,912

Gross Income 51,031,614 56,474,198 118646917 210,791,821 174,818,588

Total operating expenses 9,692,326 9,312,976 8,956,576 8,963,026 8,963,176

Operating Income (Loss) 41,339,289 47,161,222 109,690,341 201,828,796 165,855,412

Interest Expense 500,000 500,000 500,000 500,000 500,000

EBIT 40,839,289 46,661,222 109,190,341 201,328,796 165,355,412

Income Tax 30% 12,251,787 13,998,367 32757102.24 60,398,639 49,606,624

Net Income(Loss) 28,587,502 32,662,855 76,433,239 140,930,157 115,748,788

152

Expense Increase 15%

Description Year 1 Year 2 Year 3 Year 4 Year 5

Sales

Total sale 63,556,000 73,870,700 148,531,200 247,230,800 198,475,500

Less Cost of goods sold

Medicine 12,320,050 17,154,500 29,630,500 36,180,400 23,392,500

Other Cost of Goods Sold

Water Supply 49,650 69,600 83,020 84,100 86,700

Electricity Supply 154,686 172,402 170,763 174,479 177,712

Total cost of goods sold 12,524,386 17,396,502 29,884,283 36,438,979 23,656,912

Gross Income 51,031,614 56,474,198 118646917 210,791,821 174,818,588

Total operating expenses 10,132,886 9,736,293 9,363,693 9,370,436 9,370,593

Operating Income (Loss) 40,898,728 46,737,905 109,283,224 201,421,385 165,447,995

Interest Expense 500,000 500,000 500,000 500,000 500,000

EBIT 40,398,728 46,237,905 108,783,224 200,921,385 164,947,995

Income Tax 30% 12,119,618 13,871,371 32634967.11 60,276,416 49,484,398

Net Income(Loss) 28,279,110 32,366,533 76,148,257 140,644,970 115,463,596

153

8.3 Conclusion

In this time people have to take care their health more than the past, particular oral health.

Orthodontic is a one of problem that patient interested and pay more attention to that.

At the same time we have many external risks for example in the case of politics, we have

risk from the none-stable of politic in Thailand, changing the legislative, red shirt and yellow

shirt, and nonsense protest happen all the time. In case of economic risk, it is from the economy

in the worldwide, there is not-stable in the economic including Asian crisis in term of socio-

cultural risk. It affected to the people in the decision purchasing.

About internal risk for example in the case of strategic risk; may happen from the mistake

of dentists and patient in case take care of their self. In the operation risk, we concern in giving

data risk (lack of communication, lack of information), safety risk (fake in registration, confuse

in calling patient name), risk of infection, and risk in health (we provide the insurance to our

employees for make sure that they safety and happy with their job)

In this way our center prepares the solution to support the risk that may be happen as

well.

154

CHAPTER 9 : SUMMARY

Dentist Centre located in downtown. The area about 30 rai that nearly with

Sankhongluang Rd.. The dental center has a park car for the customers who use our services.

Places nearby are Chiang Rai Pracha Nukhro Hospital, The Overbrook Hospital, Chiang Rai

Wittayakhom School. The product of our centre that provide to patient such as Dental Implant,

Oral Surgery, Restorative Dentistry, Prosthodontics, Periodontal Treatment, Endodontic,

Orthodontics, Pedodontics, Teeth Whitening. We open daily 10.00 am. - 08.00 pm. We provide

our service in high safety modern technology that the customer can trust in our service when they

visit to our dentist. Our target customers are focus on the all of age that pays attention to their

oral health. Especially we concern the people who live in Chiang rai and around the northern part

of Thailand. Our centre borrows money from Siam Commercial Bank around 100,000,000 Baht

with interest rate 0.5% of each month in five years. At the first year we gain some profit that is

the symbol of successful. There are 2 main risks such as external and internal risk. We also

provide the way to eliminate those risks.

155

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