SA BAI JAI

SA BAI-JAI

Company

Preface

In the past the competition in business not high and the size of the investment is

small. The entrepreneurs can make the decision making easily and not concern

about feasibility study. Nowadays is globalization there are high competition in

business. There are many factors that influence to the investment. Internal

factors, external factors, technology, economic, demand and supply of

consumer are more influence to decide. So, the entrepreneurs in both small and

big must study the feasibility of project carefully.

The study of feasibility also concerns in details every parts of administration

that cover planning, analysis, financing and marketing until evaluation. We

study the feasibility of beauty salon business to guideline for do the business in

the future.

Sabai-Jai Company

Content

Page

List of Figures

List of Tables

Preface

Chapter 1: Introduction 1

Background and Significance of the Project 1

Project Objectives 4

Expectations 4

Benefits of project 5

Activities 5

Time Frame 6

Chapter 2: Introduction Profile 7

Nature of industry 7

Situation of industry 11

Service (in General) 18

Vision 20

Mission 20

Strategy 21

Chapter 3: Market Feasibility Study

General Environment Analysis 23

- Political, Economy, Social and Environment, and Technology 23

Competition Analysis (3C Analysis) 30

- Competitor Analysis 30

- Customer Analysis 34

- Competitive Analysis 35

STP Analysis 38

Marketing Mix Strategy 42

Sales Forecast/Profit Estimation 44

Marketing Expenses 51

Chapter 4: Technical Feasibility Study

Production and Operations Analysis

- Product Characteristics (in Detail) 56

- Production/Service Process 79

- Location 82

- Facility Management 83

- Machine/Tools/Equipment 86

Cost of Investment

- Pre-Operating 93

Investment Cost 107

- Depreciation 108

Operating Cost

- Raw Material Cost 125

- Direct Labor Cost 125

- Overhead 125

Management Analysis

- Administration Cost (Electricity, Telephone, Fax Salary, etc.) 125

Conclusion

Chapter 5: Financial Analysis

Income Statement

Balance Sheet

Statement of Cash Flow

Chapter 6: Rich Management

Chapter 7: Summary

References

Appendix

Income Statement


Balance Sheet

List of Figures

Page

3.1: segment of population in Chiang Mai 38

3.2: Average of population in Chiang Mai 39

3.3: Average age of people in Chiang Mai 39

3.4: Main target 40

3.5: Positioning of Glow and Glossy 41

3.6: Distribution channel 43

3.7: Sale Forecast in Year 1 46





3.12: Marketing Expense year 1 51





4.1: Facility layout 83

4.2: The map of beauty salon 85

List of Tables

Page

1.1: Show Population municipal in Chiang-Mai province 2551 1

1.2: Show time frame of the study 6

2.1: Hair styling of Thailand and Abroad 14

3.1: Frequency of use service 44

3.2: Income forecast in first month 45

3.3: Income forecast more than first 2 months 45






3.9: Marketing Expense year1 51





4.1: Service Charge 78

4.2: Cost of Furniture 93

4.3: Cost of Electronic equipment 96

4.4: Cost of Equipment in beauty salon 99

4.5: Cost of product in beauty salon 100

4.6: Cost of nail product in beauty salon 101

4.7: Cost of face spa product in beauty salon 101

4.8: Cost of cosmetic bag 102

4.9 Cost of cosmetic for wedding event 103

4.10: Cost of cosmetic for any purpose 106

4.11: Total cost of cosmetic 106

4.12: Total of investment cost 107

4.13: Total of depreciation 100 % 108

4.14: Depreciation Year 1 111





4.19: Income of glow and glossy Beauty Salon 124

4.20: Total administration cost 125

Chapter 1: Introduction

Background and significance of the project

If we talk about the business, there is much business in the world for choosing to do. Sure

that every business should have more competitor. The one business that is interesting for do

that not uses much money to invest and get more profit back to the owner or investor is

Beauty Salon Business because today the group of women population have more than men

people. The average rate of men per women about 1:4-5. When we know that in the world

have more women and the nature of women will come with the beautiful thing, then the

Beauty salon have the good business for invest for investor who want the high profit.

The most investors will think that beauty salon business is a small business and not

interesting more than a big business, such as industry, building, mall like a central, etc. that

their big business have a high return but high risk too and high competition. Therefore the

beauty salon business is a small business but it has more advantages than big business. For

example, Development can start up to 5 years prior to operations; Views are collapsible for

clear summaries; Pay back fast, etc. The beauty salon business is better than big business. It

is the nature business that all of people must hair cut and the nature of women like to make-

up for their good looking. From poll of beauty salon association in Thailand that the most

women in Thailand come to use beauty salon service 1-2 times per week and the most of men

1 time per month.

Our business will be making in municipal of Chiang-Mai province, because of it is second

capital of Thailand (big city) and it become number one of the province in the northern of

Thailand that have high population. From the schedule 1.1 below

Table 1.1: Show Population municipal in Chiang-Mai province 2551

The number of population is evidence of civilian register is in the municipal limits only. It

still has some people come to investment, work, student and tourist that come in Chiang-Mai

in each day. The population in this group is uncertainty (the hide population), that is the

people who have come to use many service within municipal city Chiang-Mai limits. So,

they are another one that important for growing of the population and city.

Source: register civilian work, administration, clerk of a municipality office (The data in April

2551) From the schedule1.1, it gives the information of Chiang Mai people by divide in to the

sexual and we see that in Chiang Mai province there are women than men. It is the good sign

to open Our Beauty Salon in this province because we see that if we open the Beauty Salon in

this province, we will get more and more profit for this business.

The number of population is evidence of civilian register is in the municipal limits only. It

still has some people come to investment, work, student and tourist that come in Chiang-Mai

in each day. The population in this group is uncertainty (the hide population), that is the

people who have come to use many service within municipal city Chiang-Mai limits. So, they

are another one that important for growing of the population and city. Then, we will chose the

Chiang Mai province Because of it is still the second center of event and organize

subordinate from Bangkok (Capital of Thailand). It has more fashion event, such as fashion

show; hair cut; model (Photo), etc. But In this province have many competitors but if we

Year Men Women Total

2551 68,310 78,490 146,800

compare with the Bangkok, Chiang Mai has fewer competitors than Bangkok. It has beauty

salon in Chiang-Mai 68 shops (not include registration), it will be slow revenue in the first

period. It is the good location to open the business. However our business has more

advantage than the shop, because we have a high quality and service. In our business

differentiate by we develop to academic, and we will make a spa.

Income or profit in this business not depend on hair cut, but it depending on quality of

various service that our business provide to the customer to make the group of customer

satisfaction. If we do the Beauty Salon that have the good service and different from the

competitor it can attract more and more customer come to our salon And we still found about

the number of people that use Wi-Fi and internet in this province is high to 94% (from poll of

comment on website in Chiang-Mai), that show you about in 10 houses they use Wi-Fi and

internet 9.4 houses. We will add the Wi-Fi in our Beauty Salon for make people relax. This

Wi-Fi is for people who come with our customer. Not only Wi-Fi but also we have the stereo

to entertain all of people in our Beauty Salon to relax and happy to so their role and reduce

the stress in the job too. Our Beauty Salon applies the new technology that is the hair design

style program. It is the good program for customer chose their hair style by themselves with

our salon’s computer. The other income that we will get from sell hair product by we will get

the product from our supplier and sell it to the customer by we will charge the price for the

product.

When it comes to owning and operating a beauty salon, there are many hopeful owners who

wonder if it is really possible to do. Of course, starting any business can be a stressful and

trying time, but it is more than possible for you to develop and run your own profitable

beauty salon. If you would like to learn more about how you can go about doing so, should

you wish to do so, you will want to continue reading on.

Before deciding to open your own beauty salon, there are a number of important factors that

you may want to take into consideration first. One of those factors is your vision for your

business. Do you want to start out small, like start out of your home, or do you want to start

with your own storefront location? If you would prefer to start your own beauty salon as a

traditional business, not necessarily one that is a home based one, you will want to examine

all available locations. You need to carefully choose the location for your business. Be sure

to choose a location that can accommodate to you and all of your space needs, as well as one

that does not have a lot of competition nearby. Another factor that you may want to take into

consideration is your beauty and fashion knowledge and experience. While a large number

of individuals who wish to open their own beauty salons have a love for beauty and fashion,

not all do. If you haven’t worked for a beauty salon before or if you haven’t attended beauty

school or even just taken a beauty training course, you may want to think about doing so

before you start your business. Yes, there is a good chance that you will end up hiring your

own workers and they can have most of the knowledge, but you will at least want to be

Startup costs are another factor that should be taken into consideration, when trying to

determine if you can make a living running your own beauty salon. Most businesses have

startup costs, but it can be kind of expensive to get a beauty salon up and running. In

addition to building space, you will also need to purchase other fixtures and supplies. There

is a good chance that you will need a receptionist’s desk, hair care stations, nail care

products, and possibly even tanning beds. These pieces of equipment can get fairly costly, but

is there financing assistance out there for you, should you need it. As a reminder, running

your own beauty salon is just one of the many careers that you can have that is focused on

beauty, in one way or another. However, if you have your heart set on running a beauty

salon, it should be more than possible for you to do so.

Project Objectives

The project Beauty salon business has required knowledge and objective as follow.

1. For study in the real situation and analysis situation.

2. For analyze to set the goal and management of project.

3. For analyze competitor of the business in real situation.

4. For study return and risk of project.

familiar with the business that you run.

Expectations

Expectations of the project Beauty salon business are the way that conduct to the objective

and made the business accomplish.

1. Can analysis situation and meet the way to solve the problem.

2. Can accomplish the goal and effective management of the project.

3. Can generate modern beauty salon that have unique different from competitor.

4. Can generate income and achieve sale forecast or more.

Benefits of project

The benefit from project after accomplish from set and learn process of the project, and it

lead you to understand every step to make the project in the real life.

1. Can evaluate and identify the meaning of the Project Feasibility.

2. Have more skill and efficiency to do the project in the real situation.

3. Have more ability to solve the problem when situation change.

4. Generate the creative ideas and think out of box.

Activities

Process of the project beauty salon business has required activities as follow.

1. Meeting discussion for choose the business that we want to do

2. Planning the operation of business.

3. Survey the market of beauty salon.

4. Choose the target market of customer.

5. Set the budget of the beauty salon.

6. Survey of the location near the target market and buy the building.

7. Design and decollate by divide the building into the part of beauty salon.

8. Buy material and equipment.

9. Set up the electronic and equipment such as computer and internet system.

10. Advertising and promote our business.

Time frame

No

Time

Activity

1

2 days

-Meeting discussion for choose the business that we

want to do.

2

1 week

- Planning the operation of business.

3

1 week

- Survey the market of beauty salon.

- Choose the target market of customer.

4

1 week

-Set the budget of the beauty salon

5

2 weeks

-Survey of the location near the target market and buy

the building.

6

2 weeks

-Design and decorate the building

7

1 week

-Buy material and equipment.

8

2 weeks

-Set up the electronic and equipment

9

1 week

-Advertising and promote our business.

Table 1.2: Show time frame of the study

Chapter 2: Industry profile

Nature of industry

Development of hairdressing and hairstyle in Thailand

Sukhothai Era

Man and woman in Sukhothai period have

long hair and tie up hair in a bun at the

middle head. Suppose that in this era are

peacefully and rice bowl for people in this

kingdom. Thai woman tie up hair in a bun

call “Song Kho Dong” and wear garland.

Ayutthaya Era

Thai hairstyle changes because of there were the war many times. Someone has

long hair; someone has short hair but not tie up hair in a bun. Because

Ayutthaya people emigrant from different place and they fight with Burma

many times. Thai man has got short hair that comfortable for the war call

“Mahad Thai” and woman has got short hair that comfortable for disguise to be

men and refugee.

Ratanakosin Era

This period still have Mahad Thai hair style because that period still have war. Therefore,

Thai hairstyle not change.

King Rama IV

This period have development of hairstyle and dressing because receive from Western

culture. Hairstyle of this era still Mahad Thai style but someone use coconut oil mix with

balm to set hair like jell in the present.

King Rama V

King Chulalongkorn often visit foreign country thus, the Western country have influence in

Thai hairstyle. King Rama V command change hairstyle from Mahad Thai to long curry hair

like western people. The hairstyle has develop and the first barber shop has occur. Next, has

got short hair call “Dok Kratoom” it’s like kratoom flower and very popular in this era but no

one put a flower behind one's ear because there was strict rules if someone break the rules

will be punishment.

King Rama VI

King Vajiravudh recommends woman in the palace has got long hair follow Western style.

Hair accessories are very popular in this period such as bead, fillet, etc. The development of

Thai hairstyle change rapidly.

Age of capitalism

After World War I until 1932 in King Rama VII bob or short haircut is very popular for

woman. They favor the big ribbon to fasten with their hair. Man favors a hair style short in

back but long on top. Moreover, some woman likes perm hairstyle.

In 1932, Field Marshal P. Piboonsongkram legislate that’s all women must has got long hair

and not permission the hairdresser cut short hair for woman customer. Thai woman likes

perm hairstyle by use electric equipment. Long hairstyle is more popular than the past. Old

women tie up hair is a bun. Western hairstyles are very influence in barbershop and

government legislate rules to control hairdresser so, this occupation are very popular.

In 1958-1997 is modern period. Western culture

more influences that change Thai hairstyle and

costume. Hairdresser has more knowledge must cut

American style. In 1970 Hippy style is very famous

and has more new hairstyle such as bobsingle, perm

or afro, etc. Service charge is quite expensive.

Next The Beatles have influences in bob hairstyle especially, man

student. In seventies, trend of hairstyle that use spray for hair stable is

old trend because spray has chemical that damage hair. After ten years

colored hair is very popular and in trend for people in Bangkok.

In 1997 to present government cancel the rules to control hairdresser because the world wide

become globalization to open free trade. This reason changes the style of fashion and

hairstyle that influences from Western. In 2001 long straight hair is very popular especially,

rebonding.

In 2005 perm trend come again and in 2006 bob hairstyle is very popular.

For example, Victoria Beckham is bob hairstyle idol. European counties still

lead world fashion.

Beauty salon in this period developing rapidly and hairdressers are more professional. They

have ability both haircut and administrate skills. Hairdressers use new innovations for

improve quality of services and provide manicures pedicure services. Therefore, beauty salon

should develop up to date.

Situation of industry

Present

Beauty salon business is the business that expands clearly. Now there are about 200,000

beauty salon shops that have value 50,000 million baht per year. Nowadays beauty salon

shops have more competitions the important feature are modernity and style of shop and

support services such as facial etc.

In the present have school of hair design, beauty salon school and wedding studio that

provide hairdressing and makeup services. The value is 30,000 million baht per year.

Thai hairdressers have more potential to compete because Thai have features in service mind.

Level of beauty salon business

1. Small business have not more than 4 chairs for hair cut, there are 60%.

2. Medium or SMEs business have 4-10 chairs for hair cut, there are 30%.

3. Big business has11 or more chairs for hair cut, there are 10%.

Nature of beauty salon in General

Not complex can be open if have money for investment.

Low cost equipment not too expensive and buy easily.

Should have special skills and experiences.

It’s necessary service for everyone.

Now the customer concerns the quality of service so, they will choose the best

choice.

Medium and small shop can be located in small community.

Thai people can open beauty salon shop easily than foreigner.

Professional hairdresser who love to serve the service hard to found and high rate

of change occupations.

Not true standard of service depend on emotion of hairdresser.

The good location have high rate for renting.

Decrease high purchasing power of customer because of economic crisis.

High competition.

Hard to find good location in big city because of high rate for renting.

In 2008, business owner should develop style of shop to modern style and in trend because

the image of shop is the good way to advertise the shop. Globalization help to improve the

equipment buy new innovations and technology for up to date like beauty salon shop in

Europe and America.

Level of shop can divide into 3 levels

1. High class

2. Medium class

3. Normal class

High class levels have more competition in style of shop that can create the reliable to the

customer and the service charge will high too. The decorations will choose the best material

and appropriate with the shop. The big shop emphasis light tone colors look clean use white,

cream or black tone. The silver color is the newest trend. The chair could be white or cream

that look clean and trusty. The important point is modernity not old fashion. In 2007 the

shape of mirrors emphasis big square shape it helps to look wide. Circle shape will not be

popular. The equipment should not clutter. There will have special cabinet to keep its.

Electric light is very popular in beauty salon shop that emphasis light tone and look

cleanness. Lamps emphasis dark tone that match with topside covering and wall. Use silver

decorates help to look glow and glossy. The down lighting emphasis picture on the wall or in

hair wash room and decorates plants in the corner of the shop for look fresh and natural.

Decorations in the front emphasis brightness not too much advertise words or big pictures.

Emphasis not too big picture on the mirror but appropriate 1-2 pictures because big picture

make it out of fashion. The shop that is good creation and uniqueness will be the leader in the

market. The popular furniture use to decorates are sofa or waiting chair that help the shop

look private and relax to the customer while they waiting for use the services.

Although, now economic crisis occur in Thailand but, decoration still main factor of

customer decision making that is good looking shop but not too expensive services charge.

Beauty salon business develops all the time but not too fast. This business makes profits from

any ages. The features are different and modern. Now many people are unemployment so, the

number of people who interest in beauty salon business increase. Beauty salon schools are

very popular and high rate completions. This business cans survival but, other business has

declined. According to Manager Newspaper “female pay at least 100 baths per month for use

beauty salon services in general”

The woman who loves to take care themselves can divide in 3 levels.

1. Employee’s salaries between 2,500-5,000 baths will pay 100-1,000 per month.

2. Salaries between 5,000-10,000 baths will pay 1,000-3,000 baths per month.

3. Business woman is very care in good personality will pay 5,000 baths or more per

month.

Nowadays, there are many beauty salon businesses from high class to normal class make

more high competitions. The competitions of beauty salon business emphasis on skills and

new technique to gain more market share.

Hair styling of Thailand and Abroad

Somsak Chalachol Chalachol Hair Studio

Aj. Ple-NaTha Jaiwat Khun Ple salon-Soi Lasalle

Wanphen Prasittiapa Phen the stylist salon

Narong Srikreangthong THDK Association

Phannee Jitphongaumpai SHISEDO Photo Contest Winner

Somchai Bhunprakop Hair World Champion

Narong Srikreangthong THDK Association

Mr. Yannick Kraemer From Luise Kraemer Artisan

Coiffeur, France

Mr. Orima Guru from Japan

Mr. Tadashi Harada From Japan

Table 2.1: Hair styling of Thailand and Abroad

Trend Hairstyle

French Braid Styles

French braids look elegant and can be a practical hairstyle for those who don’t have time to

freshen up throughout the day. It could keep even very curly hair under control and remain a

good way to keep cool on a hot summer day.

The Bob Hairstyles

Bob is one classic hairstyle that is loved by many, and seems to never go out of style, no

matter how hard you try. There will always be a bob on a top ten list somewhere. This is one

hair fashion trend that has strong staying power and most likely will look great in a short

medium cut, with lots of highlights, especially for those warmer months.

Sleek Side Parting

This is a very simple look that can be done by simply, taking one side of your hair with a

regular comb, and creating a part on the side of your main. Usually this look is accompanied

by a soft ponytail or an elegant chignon, or the hair is just laying flat in sedu type look.

The Fringe Hair Style

The Fringe is a popular hairstyle that is a simple look that still makes a bold statement, where

most of the hair lays flat and than the front of the mane is cut into a full voluminous bang

with fringed edges that usually fall below your forehead right before your eyes, some people

are daring and wear the look longer than it should be.

The Crop Haircut for Women

The crop is a bold and sophisticated look, that most women with confidence wear proudly

and knowing that they are the talk of the town. The crop is a fun and flirty look that is easy to

maintain and style. Most people choose crops for the warmer months, because of its breezy

style.

Curly hair styles

Curly hair styles are sexy and cute no matter if you have short medium or long hair. Curly

short hair styles are best for a confident woman because the short curly hair gives you sex

appeal. Curly Hair is completely different from straight hair, like short hair styles of any

other type, short curly hair styles are sexy and modern. Curly hair demands a different

approach, curly hair styles that look wonderful are the natural result of combining those two

essential ingredients – the curly hair cut, and the curly hair care.

Service in (Gerneral)

We provide 11 types of services. There are

1. Hair Spa

Hair spa is one of the best ways of maintaining and enhancing the

beauty of your hair. Hair as said is the crowning glory of our body which

is usually caring mostly of woman.

2. Haircuts

Haircuts divide into 4 styles; Short Hair Styles, Long Hairstyles, Medium Hair Style and

Formal Hairstyles

Short Hair Styles Medium Hair Style Long Hairstyles

3. Hair color

Formal Hairstyles

Hair Color Is Not Hair Paint. Color, as we perceive it, is actually the reflection of light off of

the colored pigments in the hair shaft. This "reflection of light" is what we see as "color".

4. Perms

A hair perm is a chemical process that changes the hair shape to create a

new look.

5. Highlights

Unlike a simple hair coloring, hair highlights can be magical and make a

stunning impression. But also hair highlight can be very technical and

artful jobs, one need to be very careful to the hair's shade and tone

6. Facials Face

Facials Face is process that help to maintain the skin tone for longer

time, and of course, they help to keep the skin clean of impurities.

7. Manicures

A manicure is a beauty treatment for your hands and nails.

8. Pedicures

A pedicure is a way to improve the appearance of the feet and

their nails. It provides a similar service to a manicure.

9. Rebonding

Rebonding is a chemical hair treatment that makes your hair straight, sleek and shiny. It

is a permanent and expensive procedure. Prices for the treatment may vary across salons

http://www.wisegeek.com/what-is-a-chemical.htm

due to products used, service, your hair type and post treatment care.

10. Make up

Make-up is a sub-set of cosmetics and refers mainly to the colored

products which are used to change the user's appearance. In today's

world when there are ample of make-up products in the markets, it

becomes difficult for a person to choose the right ones.

11. Shampoo & set

The shampoo and set used to be the staple of hairdressers and salons,

although these days salons may not perform as many as they might

have in your grandmother’s day. Styles change and trends come and

go. The shampoo and set comes back into usage as fashions. dictate.

Vision

The perfect service is our goals. We try to the best service business and seek new innovations

to improve progressive. Change beauty salon business into new attractive concept and

modern with IT. Become popular beauty salon business in the northern of Thailand. We will

make our customer enjoyable experience. Our emphasis is to provide our clients with

reasonable prices a commitment to quality products and services in a relaxing atmosphere.

Mission

At the Glow & Glossy, we believe that everyone aspires to beauty. Our mission to help men

and women realize that aspiration, and express their individual personalities to the full. We

are committed to the continued development of the brand and product that practice with

quality standards and product safety at all times. We bring technology to assist in customer

service for more convenience and create new services in the beauty salon that different

beauty salon in Chiang Mai. We use quality products and good products. We will service

customers efficiently and courteously as the main focus.

Strategy

Our marketing strategy focuses on serve the customer satisfaction are our best marketing tool.

We focus on differentiate of service are maintain our position of service or develop the

service better than the competitor and use quality and the famous of the product that serve to

customer. Especially the skill or high performance of beautician that we have the professional

hair stylist and professional makeup artist who will make the good personality and has been

providing service, guidance and counseling on hairstyles to the customer because the skill of

beautician is most importance because the customer must believe in them skill that can serve

the satisfaction of the customer expectation. We focus on the good relationship between the

customer and employee that our employees have more the experience that can understand the

standard of service to serve good service and can get to know about the customer want. We

focus on the empathy or take care, honesty and reliability of shop is the guarantee that the

increase of new customer and customer royalty. Moreover we emphasize the security of

service that not has the danger or risk. Creation the service be impressive and be know about

the quality of service. We must serve the equality service in time and faster and customer can

appointment before come to my shop by call center or e-mail and my web site. We emphasize

the good decoration of my shop that is the modern design help to attract the new customer.

The decoration of my shop that refer to the target market that don’t look over luxury because

the customer will fear to enter our shop because the customer think that shop is expensive or

overcharge. As the customer come to reception area there will no doubt feel the exclusivity

yet comfortable feeling of their surroundings. Once customers are shown to one of the

stylists’ areas they will notice that each is fully equipped with a personal built-in TV, stereo.

Take their seat, enjoy a cup of coffee and watch TV or listen to music whilst their chosen

stylist transforms them. When the customer has the satisfactions in the service our beauty

salon, they are talking our shop and quality to other people. That is the word of mouth is best

advertising for this business. Glow & Glossy salon will make member card for regular

customers who use our service. It makes attract customer to use our service more. In special

occasion New Year festival and Songkran festival, we will have gift set or gift vouchers for

customers who have member card that use our service. They can use member card for

discount 5% for they use service from 500 baht up. This strategy can help our customer occur

royalty to our beauty salon. In addition, sometime we will make promotion for casual

customers. Such as New Year festival customers who use our service from 500 baht up get

discount 5% and member will get discount 10% or get little gift from our beauty salon. And

we will have promotion for children in children day in half price when they use service in

part shampoo setting. For attract customer who have children.

In addition, we will use channel advertise in our strategy. We use technology come in help to

our strategy. Example, we have notice about our promotion to member by send e-mail. And

we use radio station help promote our beauty salon by offer gift voucher for contestant who

join answer to question in radio program. For make our beauty salon more famous. When

they ever use our service from gift voucher and they receive good service from our beauty

salon. Word of mouth will makes people interest which use our service. Sometime, we create

the brochures to people for they will know about our service and promotion. So, the most

important is we will satisfy in our service and friendly to customers. We must make

impression to customer when they use our service in first time.

Chapter 3: Market Feasibility Study

Market Analysis

General Environment Analysis

Environment

In general of beauty salon business can divide in 3 categories. First beauty salon in

dormitory, low cost investment and limit customer. Second beauty salon in town house and

the last beauty salon in department store. But the data of National Statistical Office and

Department of Employment classify beauty salon from the number of staff of hair dresser by

small business have less than 5 person, medium have 5-9 person and large have staff more

than 10 person.

Nowadays Thai have many beauty salon businesses differentiate. The product and service in

business have many brands and quality. Thai government and The Beauty Association of

Thailand contribution for promote Beauty product and health product for international;

because of in 2007 Thai have income from product of health and beauty 40,000 million bath.

Political

Policy of government and The Beauty Culture Association of Thailand affect to beauty salon

business by following:

1. Support by create trade show Thailand Health & Beauty Show 2009 (THAILAND

HBS 2009) for the center of health & beauty in Asia by invite specific professor to

give the information about knowledge of beauty & health product.

2. President of The beauty culture association of Thailand told about reason for

“Queen’s Cup Grand Champion Hair World Festival Salon Cluster 2005”, because

they will support “one district one product”, Fashion town and for new enterprise.

Which The beauty culture association salon explain that encourage beauty salon

business to international and fashion world, because Thai hair dresser approve from

international and always get the awards.

3. Committee vocational ling office cooperate The Beauty Culture Association of

Thailand precede the project Beauty @ Spa for education by propose for development

standard of beautician and administration beauty business.

Registration of business

Individual- It has one owner, several owners or partnership not registration.

Enterprise of individual beauty salon business not registration commerce.

Classify by corporate, limited company, partnership, common partnership.

Enterprise must registration following commercial law.

Location for registration

Request for registration at Department of Business Development in Chiang-Mai.

Admission

1. Partnership

Partner not more than 3 persons 1,000 bath

Partner more than 3 persons paid for add per person 200 bath

2. Limited company

Registration for memorandum of association 500-25,000 bath

Registration for organization 5,000-25,000 bath

Income Tax

Individual

Request identity personal pay tax card for Revenue Department in the area, that the location

of the establishment.

Must refer form of list of personal income tax annual year or semi year (income tax

90and 94).

If you have income more than 1,200,000 per year, must refer value at tax following

VAT. 30

Corporation

Request identity personal pay tax card for Revenue Department in the area, that the location

of the establishment.

Must refer personal income tax annual year and half year (personal income tax 50and

51)

If you have income more than 1,200,000 per year, must refer value at tax following

VAT. 30

Billboard tax

Enterprise that install new board or show new board; you will paid billboard tax to officer

within 15 days and will pay for billboard tax annual year.

The place ask for permission

Request at institute of municipality, Sanitation or Organization Administrates Tampon of

Chiang-Mai.

Law and particular regulation of business.

License Organization that risk for health.

If you have cut the nail, pick the ears service.

Request at institute of municipality, Sanitation or Organization Administrates Tampon of

Chiang-Mai and paid for run fee 500 bath.

License for establish or use place for hair dress service, and to be hair dresser.

Permission station at institute of municipality, Sanitation or Organization Administrates

Tampon of Chiang-Mai, which administer in that location of organization.

Fee for location 20-200 bath

Employee for hair cut 20 bath

Organize poster for show service charge.

Middle committee about goods price and serve Ministry of Commerce declare for determine

beauty salon business must install price board, that easy to see at the location. The

disobedience is punished fine 10,000 not exceed a baht; moreover It has the law concern

with public, environment, labor protection and welfare law, that must performance.

Food and Drug administration

Protect and administer consumer of health and beauty product. In case that consumer use the

product and allergy, food and drug administration have a standard to investigate quality of

product and manufacture, and in case of consumer want to claim for damages or coordinate

with to whom it may concerns, And they will warn the consumers that; If consumers use and

allergy, they should not use it again.

Economy

World Economic Crisis 2008

Economic of USA affect to global, because of value of immovable property lower price than

money of bank loan. So account receivable of bank can’t liquidate, generate bad debt and the

liquidity of the financial institution in United States of America country severally. That effect

generate unreliable of financial institution severally. Cause to international business in

Thailand closed for risk of liquidity by pull money gets back to the country for new

investment or new location or deposit in the safety bank; That financial crisis effect to

industry countries, such as U.S.A., Japan, England. Affect for power to purchase of import

country by the way that Thailand Have GDP 67% and include effect to investment delay

because of, liquidity problem in finance worldly system will decrease investment and travel.

Impact to Chiang-Mai province in travel, export, commerce and investment

Interest rate

Fast of change and severe in financial marketing that significant countries for the financial

market world, such as U.S.A., Europe and Japan. It have certainty sign that will reach the

recession and Many country have to use financial policy by reduce interest rate for solve the

deterioration of the country from central United States of America bank, or FED declare for

decrease interest rate to 1%. In the same time, economy of country decelerate from political

problem impact to flat travel and investment flat too. December 2551 policy finance

committee; Bank of Thailand determine decrease interest rate 1% reduce to 2.75 %, impact to

reduce loan interest 0.50%. So it make interest rate of big customer (MLR) of loan reduce to

6.75% and reduce interest deposit 0.4-1% follow financial amount and period of entrustment

time. Those stimulate to generate credit, reliable of consumer and investors investment.

Even thought government will use financial policy by decrease interest rate for stimulate

expense and investment; they sing to the commercial bank tries to enhance the credit for the

investment more and more, but trend of demand marketing decrease support with carefulness

of bank to allow the credit for reduce risk from NPL. Trend of Chiang-Mai investment will

increase in few numbers.

Social

Quantity of people that care about beauty will increase all the time both of man and woman and the

span of age that enlarges the framework goes up both of young and old. Conform to doctor wing

commander Titima Promsiri chief of a section the medicine tell about number of beauty salon’s

customer, that most people that use service of beauty salon are 30 age woman or more, but changing

of social average of age will have young and old, in the same time the number of man is increase too.

Nowadays number of beauty salon’s customer not limit for woman anymore, but number of man are

increase 30-40 not particular gay but include really man but, there are the pay much attention to one's

appearances specially. In the same time, numbers of women that begin to care yourself expand to both

young and old, and girls 9-10 ages to woman 40-50 ages.

Technology

To run a salon, you need more than a good pair of scissors and the gift of gab. You

need software to keep those chairs swiveling on time, day in and day out.

The most common salon-management software programs come with appointment books,

inventory control, financial reporting capabilities and payroll functions. You can also build a

list of clients and track their spending patterns.

All of the programs mentioned here run on Microsoft (NASDAQ: MSFT - news - people)

Windows' XP or Vista operating systems, and all have similar capabilities, though different

pricing structures. For example, some charge a monthly subscription fee, while others require

only an upfront purchase.

Barber chairs built for long-term salon and barbershop service. Our barber

chairs are comfortable with modern styling to improve the professional

appearance of your hair salon or barber studio.

Turbo Power hair dryers and styling irons. Turbo Power has been

producing high quality salon products for over 30 years. Priding itself on

superior craftsmanship Turbo Power extends to you the finest quality

tools for your salon.

Hair dryers, hair steamers and hooded hair dryers from well-known salon

equipment manufacturer Virgo, Kwik Dri, E-Z Dryer and more. Our dryer

chairs are designed for comfort, smooth reclining and made with quality

PVC/vinyl fabric for even the heaviest use.

Rolling carts are perfect for organizing all your salon and barber tools with

security and mobility. Choose from our variety of deluxe rolling carts with

various storage options and colors to choose from.

Durable and stylish free standing hair styling stations and wall mount stations for all

your beauty salon or barber shop needs. Sure to provide an efficient work area

without sacrificing style.

Strong, safe and durable body; Inner strong electromagnetic vibrating motor; . Low

noise and long life blade.

Competition Analysis

Competitor Analysis

We choose the Tom Lay cut Professional and O&B HAIR DRESSING is the competitive of

our beauty salon beauty business because both shop is the same level of service and same

target market. But in case of Tom Lay cut Professional have the high price of service than

our shop that is the positive of my shop that the customer choose to service my shop and have

same and more quality of service and use the high quality of product in each service with

customer and have a full-service beauty salon dedicated to consistently providing high

customer satisfaction by rendering excellent service, quality products, and furnishing an

enjoyable atmosphere at an acceptable price/value relationship. The customer who live

around Chiang Mai University have the accessibility come to service at the Glow & Glossy

have the convenience and safe the time more than go to Tom Lay cut at Chiang Mai central

airport. Glow & Glossy have many promotions and more discount price of service because

our shop is the new beauty salon business for attracts the new customer.The Glow & Glossy

have only one shop or don’t have the franchise so, the professional hair style stay at shop and

ready to serve special service all time and we will also maintain a friendly, fair, and creative

work environment, which respects diversity, ideas, hard work and appreciate to take care the

customer expectation.

Tom Lay Cut Professional

With endless queues of clients at all five of its Bangkok branches, the latest outlet of Tom

Lay cut Professional was opened in Chiang Mai to offer northerners the same service that has

made them so popular in the south. Owner, 'Tom' Thanadol Songklao is one of the top ten

hair stylists in the country and is a trend setter of many new color collections by recognized

brands. His expert salons offer the best in advice and attention with respect to hair care, cuts

and coloring. Only L’Oreal products are used.

Competitor analysis wants to know about The Quality of product and service of Tom Lay Cut

Professional are Hair Cut, Hair Color, Coloring and Highlights, Hair Treatment, Gloss

Treatment, Pedicure & Medicure,Permanent, Perm Hair Rebounding, Studio. Color Expert

and make up. Owner 'Tom' Thanadol Songklao is one of the top ten hair stylists in the

country Only L’Oreal products are used and good style décor that focus on white & blue

tone .

The price of the product and service

- Hair Cut and Style

Ladies - 250 Baht

Guys - 200 Baht

- Hair Color

(short hair) - 1200 Baht

(long hair) - 1500 baht

- Coloring and Highlights

From 2000 Baht

- Hair Treatment

800 Baht

- Gloss Treatment

800 Baht

- Pedicure & Medicare

300 Baht

- Permanent / Perm

From 2000-3000 Baht

- Hair Rebounding

From 2500 - 4000 Baht

- Make up 500 up

The advertisement and channel distribution are advertisement on internet and other hair style

magazine. The location to distribute the product and service is Tom Lay cut Professional was

opened in Chiang Mai to offer northerners the same service that has made them so popular in

the south.

- Tom Lay Cut Professional emphasize on the Quality of the machine and

equipment of the business.

- The business has the promotion or not? Tom Lay cut professional have more

promotion for attraction the customer in each occasion.

- The quality of staff the tom Lay cut professional have more quality of staff

because Mrs. Tanadul Songklao is the famous professional of Thailand and he is

the developer of the Mahogany Tom Lay cut Academy and SONGKLAO

ACADEMY.

- The market policy focus on the good service and serve the customer satisfaction

from the personality of each customer by have target customer are the student,

worker that have the age between 25-30 years.

The channel distribution of goods and service of Tom lay cut are on internet and other

fashion magazine.

Strange and weakness of competitor company.

Strange

-The reputation of owner is Mrs. Tom or Mrs.Tanadul Songklao.

Weakness

Other with same level of ability will open the

same service, since this business model is

easy to replicate.

This salon cannot growth for everything is

depending on the Tanadul Songklao ability.

Mrs. Tanadul Songklao don’t stay on the shop everyday because this branch of him.

High cost of service

The strategy to promote the product and service to attract the customer are updating the new

trend hair style all time.

Customer Analysis

We target customer is the group of student around Chiang Mai University that they want to

have the good look for good personality, like new hair trend ,like the modern style of shop

,good equipment or innovation in service of beauty salon and want the good service that can

serve the satisfy of them expectation. Normally the customer are the student of university

want the fast service, quality and fair price of service especially in female often to use the

service for their self confident such as hair cut, shampoo& set ,hair color ,hair light

,straightening and facial and nail etc. The customer come to use the service by recognize the

shop by word of mouth of other people or friend and the internet and the time of period that

the customer come to beauty salon have many time are in the morning before go to work or

study,week end ,holiday or after finish from work and go to the party or each occasion etc.

The period of time that customer most like to use the service is in evening are during 16.00-

20.00.The influential for the customer in use the service are friend ,the trend of fashion at that

time and one self. The location of the beauty salon that the students of university like to go is

near the university and area in department store. The Glow & Glossy provide everything and

inclusive beauty salon service to serve their expectation by have the professional hair stylist

and professional make up artist to serve them .The Glow & Glossy up date the new fashion of

hair style all time for serve the customer satisfy by the customer can up date the new trend of

fashion in many choice of service such as many famous hair style magazine or the program

for choose the appropriate hair style of each customer personality etc.The Glow & Glossy

will avoid everything that the customer don’t expectation are the customer don’t wait long

time ,don’t give the bad information about service ,say yes ! in the customer expectation by

appreciate with the possibility ,listen the problem of customer and create the reliable or trust

with the customer ,have the good relationship with the customer ,show the skill of service to

customer have the impression and receive the appointment of customer for prepare create the

hair style for them. The Glow & Glossy provide more comfortable for the customer during

wait for use service by have the relax zone for customer such as the free coffee shop,

television, magazine and wi-fi for the customer not boring in service and our shop prepare the

sufficient parking area for customer. The Glow & Glossy locate on good area in Chiang Mai

University for the student and people around have the good convenience to come to use the

service by our shop appreciate to serve the more value of service to the customer in the fair

price in good and more quality with other beauty salon. The Glow & Glossy have the special

service for the customer in before, during and after service for the customer are the customer

can appointment for service, check feedback of customer in after service, and have the

guarantee in after service by the customer can improve their hair if they don’t expectation or

want to add something for good look .

Competitive Analysis

The beauty salon competitive trend today beauty salons are more growth and develop in the

society. This business can receive the money from every sexual in the society too. Today

there are many beauty salon business and they have the own Modern and different design to

attract the customer, Then the competitive in this business depend on the new technical for

this business and increase market share. More Salon institution fight with other competitor to

find the customer by they focus on the worker, student and housewife group. For the poll of

this business, you see that most women consume beauty salon service more than 100 baht

then this reason our business will focus on the women group more than men group because of

women will take care herself more than men. They will spend more money for this business

to make the good personality. We will divide the women in 3 levels

1. The group of worker who has income between 2,500-5,000 Baht per month.

For this group they spend money for Beauty salon business 100-1,000 baht

per month.

2. The group of working who have more income from the first level between

5,000-1000 baht per month. For this group they will spend their money for

Beauty salon business between1, 000-3,000 baht per month.

3. The group of manager or people who socialist. For this group they interest in

beauty so much. They will spend much money for Beauty salon about 5,000

baht per month or more than that.

For other group is the women who do service business. They use the beauty salon frequency.

For the month the will spend the money for Salon more than 3,000 baht. Not only women but

also the man group who love to take care himself to consume the Beauty salon business.

From the poll we will get that there is opportunity for do this business because of people will

spend money per month more than million Baht. The important thing The Beauty salon is the

business that make more income for the country about 3,000 million Baht, however the

economic in our country is recession but the income or sale fall down only 20%.It is less

effect for these business if compare with other product.

Most effect for this business depend on the competitor and competitive. For the past most

people who come to Beauty salon, they will wash and cut the hair only because they spend

the normal price. When people who want to face spa will spend the high price, then the

customer who have the high income will do the face spa. For the next generation the owners

of Beauty salon business modify and apply the new service to serve to their customer for

increase market share and their profit. In 2522 Beauty Salon business has clear status it called

the “Gold Stage of Beauty Salon”. The beauty salon is the formal form and more standard.

More over The owner of each Beauty salon use the product of inside country such as herb to

apply in the business too.

For the past the barber career is appropriate for people who have the lower knowledge and

rural people but now more people interest to study about cut the shirt and salon.

If we compare for these 2 businesses we will make sure that people interest in beauty salon

more than cut the shirt because of It not use money, time and when graduate you will open

the own Beauty Salon business. This business gets the cash. Then Beauty Salon business

today is open in type institution including in Beauty salon. The competitive of this business

make the business still in the society because of the qualification of the Salon is the modern

and different from the competitor. According to Chiang Mai Province, We see that the

population in Chiang Mai is women more than men. It means that if we open Our Beauty

Salon in Chiang Mai, Our business will growth and get more profit from our target group. We

open the Salon near the Chiang Mai University. It’s is the opportunity for our business

because of near the main target group and it easy to access because of it is in the Chiang Mai

city. Not only this reason for the high season most tourists come to travel in Chiang Mai, It is

an opportunity to make more profit if our Salon advertise or promote our business. For the

material in this business, it is easy to find because of there are many Beauty Shops in this

Chiang Mai. We will link with the Beauty Shop to buy the Beauty product such as shampoo,

Treatment or so on. Then if we were the network with them, when we buy the product from

them we will get the discount from them. It is good for our Salon because we can reduce the

cost in our business too. However Chiang Mai has many Beauty Salons, but if our salons

serves the good service to them and make them satisfies in our service, the indirect cost that

we can reduce is the promotion cost because it is the WOM (Word Of Mouth) in the customer

group. Not only we will reduce the cost but also our Salon is enter to the Salon Market and

we were the best 1 choice for people choose.

According to our Beauty Salon business. For the high competition of this business in the

society situation. If we will open the Beauty Salon business we see that the most competition

is depend on the location and design of the Salon because these 2 things can attract more

people to come to our Salon. We design our Salon by ourselves and study from competitor

design especially the Foreign Salon design and mix it to our Beauty salon. But for this step

we think about the customer feeling and appropriate to the target too. We divide the area in

the salon for easy to mange. Now we will talk about the design of our salon the color tone of

our Salon is red and white because of the 2 tone can mix and match to modern design and

make the Salon is wide and clear. The lamps have 2 tones too that are White and yellow

because It’s safe the eye and support the essential part in the Salon. We will install the lamp

into the wall to make it modern by use the standard equipment. The focus point of the Salon

is the barber chair. We choose the good design, red color, strong and comfortable for the

customer. The next is Shampoo Bed have the modern design and hi-class and comfortable.

Our name label is “Glow and Glossy”. We will do this name label in big size and hang it on

our Salon building. The last is we will emphasize of the entertainment in the Salon to reduce

the boring of customer, barber and the waiter too including the hi-tech technology such as

computer, Wi-Fi and so on.

STP Analysis

Segment

Figure 3.1: segment of population in Chiang Mai

Segment of our group is according to the population in Chiang Mai province in 2007. All

house of Chiang Mai province have 71,514 houses. All People in Chiang Mai146, 800 and

these all people divide into 2 groups that are men and women. The groups of women have

78,490 and men 68,310.We will show the average men and women into the pie chart follow

these

Figure 3.2: Average of population in Chiang Mai

Then for these segment market of our business for general aspect we will chose the women

groups because there are more people and percentage than the men group. Then for segment

of the people in our business follow the age. We can divide to 5 segments that are the group

of baby, child, teenager, worker, and older. For the percent of each group we will show in

type of pie chart follow these.

Figure 3.3: Average age of people in Chaing Mai

You will see that the group of working women have 54% of all group and the second is

teenager 20%. The third is child12%. The forth is older 11 % and the last is baby 3%.

Then for these 2 chart we will said that the segment of our beauty salon can divide into 2

thing that are sex and age of people in Chiang Mai province.

Target

Figure 3.4: Main target

The main target is the student and working men and women because of

1. Purchasing power: People in this group have enough money and freedom choice to choose

the product. They have ability to buy the product and service for respond their want and need.

2. Lifestyle: Now a day more women in Chiang Mai have follow the hair trend and the nature

of women, they like to do everything that make them fresh. Today the Korea trend is cover

the teenager in Chiang Mai and some of student in Chiang Mai University want to be like

Korea star, they will dress or change their often hair. Then it is the good opportunity of our

salon to open in that area because we were near the target group.

3. Influencing Power to buy and consume the product and service: it is depend on their

decision to buy the product and service .They will accept in the product that they buy. Not

only their self for decision to buy but also including their friend to support to do the hair style

because the nature of teenager is more believe their friend.

The second target group

1. Purchasing power: if we talking about for this group there are the largest segment that we

will target because all of all of people in this target group are worked. They have more money

and ability for purchase and consume our product and service by themselves for respond their

want and need.

2. Lifestyle: Now a day working men and women is not the same like the past. They modify

the dresser and the hair style follows the trend. Then it is the good opportunity for our beauty

salon to open the business near Chiang Mai University and open early from competitor.

Because for respond to this target group and make more money for our business too.

3. Influencing Power to buy and consume the product and service: For this target more

influence to buy the product is them because of they have more money and whatever they

want they will buy, some time the advertisement the product have to support their decision

making too.

Positioning

Figure 3.5: Positioning of Glow and Glossy

The positioning of the product is in the area that has many people arrive such as near the

university or in the city because it near to the target group. We will know that the target

group of our company is the student and working women and men. And we know that they

want to make them good personality. Then we will make them satisfy by build the beauty

salon in front of the university and near the road side because it easy to access for the student

who don’t have the car or motorcycle. They can walk to our beauty salon because of it isn’t

far from the university. The structure building of our beauty salon is the modern style and it is

in the good location. Inside the shop have the many option of service about the beauty for

serve the customer. Every service that we serve to customer by the expert people who have

more knowledge for the hair. We use the good product for the customer such as L’Oreal and

Shisedo and so on. The price of our service have different price, it depending on the product

that we use and it appropriate for that service too. Every barber can give the advice for the

customer before they cut. The customer can order and design their hair style by themselves.

The Employee in our beauty salon has to smile for customer and make them friendly. It

makes them happy and satisfies for come to use our service from our university. When the

customer satisfy in our service they will come beck our beauty salon again and I will get the

customer loyalty and when our customer tell to other it is the WOM in the group of our

customer. This is the good reason to make high profit to our beauty salon.

Marketing Mix Strategy

Product

Our product is beauty salon the heart of product is making differentiated and the good

services quality for creating the values to customers. Our product is the skill of beautician and

high professional of beautician that serve the special and good service for customer. We offer

the services into eleven types there are shampoo&set, hair cut, hair color, highlights, hair spa,

rebounding, perms, facials face, cosmetology, manicures and pedicures. We select high

quality materials and equipments to use with customers by order the good quality materials

and equipments from professional products that are famous in Thailand and Japan. Most of

the responsibilities for keeping customers satisfy. Employees are given intensive training in

takes great care to the customer. Our branding is Glow&Glossy shows the brightness and

shining we create the good appearances to be glow and glossy for customers. We provide the

warranty in our services about materials after the customer use the services for make reliable

to the users.

Price

We select the premium pricing strategy use a high price is uniqueness about the service. High

price are charge for professional products and good quality services. The premium price that

refer to the value customers perceive of a product and service. We use Meet market price

policy are set price equal the competitors, have discount for customer and set the price by use

flexible level policy for each different customer and have any discount for them such as in

case of new customer and exiting customer or member of our shop have the different level of

price. In fact prices are also determined by competitor's products. If the competitors have the

same product, then the price of a product will go down for attract the customer come to use

Place

We locate near the Chiang Mai University because the main customers are students of Chiang

Mai University. We use direct channel to customers and fast delivery services that make

competitive advantage.

Figure 3.6: Distribution channel

Direct channel

Glow&Glosssy

Beauty salon

The Customers

Service my shop.

Promotion

We advertise by use e-advertising and brochure or leaflets. We use the personal selling have

the call center and encounter or face to face between employee and customer. Sale

promotion in our shop have special offer suitable for occasion such as in February month of

love we have special price for the lovers. We also have Glow&Glossy membership when the

customers come to use the services we collecting the point and have free gift to them. And we

have admission member for customers who want to use our service often. We will have

member card for customers who register with our beauty salon. They can use member card

for get discount 5% which use our service since 500 baht up. And they will get gift set or gift

voucher in other occasion such as New Year festival, Chinese New Year festival etc. For

thank customers who always use our service. In casual customer or new customer, sometime

we will have promotion for them. We have promotion for casual customer 5% and member

10% which use our service since 500 baht up. And we will have promotion for children in

children day in half price when they use service in part shampoo setting. For attract customer

who have children.

Sale Forecast

In first 4 months, we Design and decorate the building. Next Buy material and equipment.

Then Set up the electronic and equipment. We think 1 customer can use 1 service or more

than that. So we can forecast percentage of frequency that customers will use our service like

table below.

Table 3.1: Frequency of use service

Service

Frequency of use service (percentage)

Men Women

Shampoo & set - 70%

Hair spa - 25%

Hair cut 70% 50%

Hair color 20% 15%

Perm - 10%

Highlight 10% 5%

Facial face 5% 20%

Manicures - 10%

Pedicures - 10%

Rebonding - 15%

Make-up - 8%

We open our shop in 5 th

month. In our opinion, first 2 months after open the shop our shop

is not well-known. So the numbers of customers are not too much. It will be 15 people per

day that will be 450 people per month. We forecast customers 80% or 360 people is women

and 20% or 90 people is men.

After that we can forecast income like the table below.

Table 3.2: Income forecast in first month

Income forecast in first month after open

Service

Income (Baht)

Men

90 people

Women

360people

Total

450 people

Shampoo & set - 75,600 75,600

Hair spa - 54,000 54,000

Hair cut 22,050 63,000 85,050

Hair color 27,000 81,000 108,000

Perm - 54,000 54,000

Highlight 9,000 18,000 27,000

Facial face 4,500 72,000 76,500

Manicures - 12,600 12,600

Pedicures - 7,200 7,200

Rebonding - 135,000 135,000

Make-up - 28,000 28,000

Total 62,550 600,400 662,950

For the next month income will same the first month. In month 3 after open the shop our

shop will be well-known more than first 2 months. We assume that our employees can serve

beauty salon service for 25 people per day. Therefore, we will have customers 750 people per

year. We forecast customers 80% or 600 people is women and 20% or 150 people is men.

We can forecast income like the table below.

Table 3.3: Income forecast more than first 2 months

Service

Income (Baht)

Men

150 people

Women

600 people

Total

750 people

Shampoo & set - 126,000 126,000

Hair spa - 90,000 90,000

Hair cut 36,750 105,000 141,750

Hair color 45,000 135,000 180,000

Perm - 90,000 90,000

Highlight 15,000 30,000 45,000

Facial face 7,500 120,000 127,500

Manicures - 21,000 21,000

Pedicures - 12,000 12,000

Rebonding - 225,000 225,000

Make-up - 48,000 48,000

Total 104,250 1,002,000 1,106,250

We will have incentive sale promotion every 4 month so; our income will increase 15 %

every 4 month too. After that our income increase 5% in year 2. In year 3 our income

increase 5% from year 2. Next in year 4 we employ more barbers and staff so, the income

increase 10% from year 3. In year 5, our income has reached a peak and gain more loyalty

customers. Therefore, the income will increase 15 %.

We can summary our sale forecast in the table below.

Table 3.4: Sale Forecast in Year 1

Sale forecast in year1

Month Income(Baht)

1 -

2 -

3 -

4 -

5 662,950

6 662,950

7 1,106,250

8 1,272,188

9 1,106,250

10 1,106,250

11 1,106,250

12 1,272,188

Total 8,295,276

Figure 3.7: Sale Forecast in Year 1

0200000400000600000800000

100000012000001400000

income

2 3 4 5 6 7 8 9 10 11 12month

Sale Forecast in Year 1



Month Income(Baht)

1 1,161,563

2 1,161,563

3 1,161,563

4 1,335,797

5 1,161,563

6 1,161,563

7 1,161,563

8 1,335,797

9 1,161,563

10 1,161,563

11 1,161,563

12 1,335,797

Total 14,461,458


0

500,000

1,000,000

1,500,000

incomer

1 2 3 4 5 6 7 8 9 10 11 12month




Month Income(Baht)

1 1,219,641

2 1,219,641

3 1,219,641

4 1,402,587

5 1,219,641

6 1,219,641

7 1,219,641

8 1,402,587

9 1,219,641

10 1,219,641

11 1,219,641

12 1,402,587

Total 15,184,530


0

500,000

1,000,000

1,500,000

income

1 2 3 4 5 6 7 8 9 10 11 12month




Month Income(Baht)

1 1,341,605

2 1,341,605

3 1,341,605

4 1,542,846

5 1,341,605

6 1,341,605

7 1,341,605

8 1,542,846

9 1,341,605

10 1,341,605

11 1,341,605

12 1,542,846

Total 16,702,983


0

500,000

1,000,000

1,500,000

2,000,000

income

1 2 3 4 5 6 7 8 9 10 11 12month




Month Income(Baht)

1 1,542,846

2 1,542,846

3 1,542,846

4 1,774,273

5 1,542,846

6 1,542,846

7 1,542,846

8 1,774,273

9 1,542,846

10 1,542,846

11 1,542,846

12 1,774,273

Total 19,208,433


0

500,000

1,000,000

1,500,000

2,000,000

income

1 2 3 4 5 6 7 8 9 10 11 12month


Marketing Expense

In first 2 months after open the shop we spend money about 143,058 baht per month for

advertise and promote our shop. Then we will spend money about 5,000 baht for advertise

and promote our shop every month. But we will have incentive sale promotion every 4

month. Therefore, in the month of incentive sale promotion will spend money about 10,000

baht for advertise and promote our shop. In year 4 – year 5 we will spend money about

7,000 baht for advertise and promote our shop every month. In the month of incentive sale

promotion will spend money about 15,000 baht for advertise and promote our shop.

Table 3.9: Marketing Expense year1

Marketing Expense year1

Month Marketing Expense(Baht) Profit(Baht)

1 - -

2 - -

3 - -

4 - -

5 143,058 519,892

6 143,058 519,892

7 5,000 1,102,250

8 9,000 1,263,188

9 5,000 1,102,250

10 5,000 1,102,250

11 5,000 1,102,250

12 9,000 1,263,188

Total 324,116 7,975,160

Figure 3.12: Marketing Expense year 1

0200000400000600000800000

100000012000001400000

money

1 3 5 7 9 11 month

Marketing Expense in Year 1

Marketing

Expense (baht)

Profit (Baht)

Table 3.10: Marketing Expense year 2



1 5,000 1,156,563

2 5,000 1,156,563

3 5,000 1,156,563

4 9,000 1,326,797

5 5,000 1,156,563

6 5,000 1,156,563

7 5,000 1,156,563

8 9,000 1,326,797

9 5,000 1,156,563

10 5,000 1,156,563

11 5,000 1,156,563

12 9,000 1,326,797

Total 72,000 14,389,458


0200000400000600000800000

100000012000001400000

profit

1 2 3 4 5 6 7 8 9 10 11 12month


Marketing

Expense (Baht)

Profit (Baht)





1 5,000 1,214,641

2 5,000 1,214,641

3 5,000 1,214,641

4 9,000 1,393,587

5 5,000 1,214,641

6 5,000 1,214,641

7 5,000 1,214,641

8 9,000 1,393,587

9 5,000 1,214,641

10 5,000 1,214,641

11 5,000 1,214,641

12 9,000 1,393,587

Total 72,000 15,112,530


0

200000

400000

600000

800000

1000000

1200000

1400000profit

1 2 3 4 5 6 7 8 9 10 11 12

month


Marketing

Expense (Baht)

Profit (Baht)




1 7,000 1,334,605

2 7,000 1,334,605

3 7,000 1,334,605

4 12,000 1,530,846

5 7,000 1,334,605

6 7,000 1,334,605

7 7,000 1,334,605

8 12,000 1,530,846

9 7,000 1,334,605

10 7,000 1,334,605

11 7,000 1,334,605

12 12,000 1,530,846

Total 99,000 16,603,983


02000004000006000008000001000000120000014000001600000

profit

1 3 5 7 9 11

month


Marketing

Expense (Baht)

Profit (Baht)





1 7,000 1,535,846

2 7,000 1,535,846

3 7,000 1,535,846

4 12,000 1,762,273

5 7,000 1,535,846

6 7,000 1,535,846

7 7,000 1,535,846

8 12,000 1,762,273

9 7,000 1,535,846

10 7,000 1,535,846

11 7,000 1,535,846

12 12,000 1,762,273

Total 99,000 19,109,433


0200000400000600000800000

10000001200000140000016000001800000

profit

1 2 3 4 5 6 7 8 9 10 11 12

month


Marketing

Expense (Baht)

Profit (Baht)

Chapter 4: Technical Feasibility Study

Production and Operation Analysis

Service Characteristic

Hairstyles Cut

Short Hairstyle

Short hair can be cut close, cropped or layered in a variety of hairstyles. This type of

haircut is assertive, confident, glamorous, and most of all very stylish. The potential payoffs

for short hair styles are great - easier to manage, less time spent on caring your hair, cooler

(not as hot in the summer), very cute, sexy, bob, and fun! Short hair style should always be in

rip-top condition and this is achieved by regular cutting and conditioning.

Short hairstyle is perfect for all types of hair. One of the short hair styles that are on the most

wanted list is the Halle Berry Short Haircut, which is great for medium to thick hair texture.

We will guide you and give best tips and information needed for Beautiful Short Hairstyle. If

you have thick hair, then layers can be added to create a sleeker look while for think hair, a

Bob or Crop cut can be done, giving the hair a fuller appearance.

Choosing a Short Hairstyle

There are many factors to consider when choosing a short hair

style. Short hair cut should match your face shape, personality,

career, lifestyle, body shape, hair color and texture, eye color and

others. Hairstyles cut must create a sense of balance between your

head, face, and body. Short hair needs to be trimmed every 4-6

weeks to keep it looking at its best. Asking a personal hair stylist

might be the best way to locate trendy, new hairstyles.

Latest 2009 Short Hairstyles Gallery

http://www.hairstylescut.com/short-hairstyles/short-hairstylescut.htm



The perfect short hair style for you

Your ideal short hair style is one which makes your feel confident and

happy. Today neat, short hair style and cuts are an acceptable part of being

a modem woman and is softer, more natural, and more versatile than ever.

High fashion cuts have heavy fringes and internal layering. To encourage

movement and texture of short hair style a new cutting technique called

'slicing' is often used.

Tools for Styling Short Hairstyles

Colour plays an important part on shorter hair. For dark heads, blackberry, redcurrant and

blueberry tones create vibrant shine and texture. For blonde short hair, shades are cooler and

more natural paler hues to pure red tones. For brunettes, burnished lights can be added for

depth and intensity. Wash-in, wash-out colors are the easiest way to give your hair that subtle

difference without having the problem of regrowth. Most temporary colors have built-in

conditioners which also add extra shine to your short hairstyle. Highlights are always popular

but forget 'blonde streaks'. Today's techniques aim to give a sun kissed look. Dappled effects

can be achieved using slices of rich, warm brown or burgundy.


Great things about short haircuts

- Short haircut is sexy. A man will see you and your personality.

- Well-cut short hair emphasizes femininity, especially if you get chunky layers and

softness cut into the style.

- Your hair looks thicker and glossier. Shorter hair looks healthier than the dull,

damaged ends of longer hair. It's a good choice for women with fine hair.

- Short hair is easy to manage. You just step into it and go.

You can look younger. Wrinkles are emphasized by the straight lines of long hair, but the

softer shape of short hair makes them less obvious.

Medium Hair Style

We will guide you and give best tips and information needed for Beautiful Medium

Hairstyles. Not too long and not too short, the medium hair style is perfect for just about

everyone. From letting it flow down, Bunning it up, to curling up the ends, medium hair

styles offer a variety of beautiful hairdos. Medium length haircut styles, are also called as

mid-length, in-between hairstyles and shoulder length by some hairstylists, have great

qualities:

- You hair can be changed flexibly.

- It creates volume and movement for your hair.

Medium hairstyle look great with a lot of volume and bounce, so any medium hairstyle you

choose, it is wise to get a product that assist in adding extra volume and shine. Some people

with medium length hair feel that is difficult for them to achieve a formal look. However

there are some formal looks that would look great on medium length hair, a classic up do

probably will not be recommended unless you planned on adding hair extensions. A great

formal look for medium hairstyles would be pulled back hair into a low ponytail or bun,

accented with a fringe or side swept bangs. The medium hair style is easier and

quicker to style than longer hair and it affords more versatility than shorter styles. Today

there are so many looks and resources available to find on medium haircuts. Courtney Cox

Arquette and Nicole Ritchie are precisely two of the many celebrities with a huge collection


http://www.hairstylescut.com/medium-hairstyles/medium-hairstylescut.htm



of medium hairstyles. Browse our medium hairstyle gallery where you will find a galaxy of

styles to suit every type of mid-length hair.

Latest 2009 Medium Hairstyles Gallery

How to Wear Medium Hair Style

Mid-length hair is perhaps the most versatile length. It can be worn straight and sleek,

wavy or curly to give a variety of looks. If the nape hair is left longer it is possible to gel

medium length hair into a short ponytail and combs can be used to great effect by clasping

side hair up and away from the face. Medium Bob is a great change of from long locks to a

shorter, chic style. One of the most important points to remember if you choose a medium

length bob cut is the importance of regular trimming. Split ends ruin a good line and the only

solution is to snip them off. There is no product on the market that will repair hair that is

damaged in this way. The medium bob is a safe cut that is not too short for those who fear

short hair.

Medium Long Bob Cut Hairstyle

Hair worn mid-length, especially in a long bob, needs to shine and glimmer in the light. If

your hair lacks luster it could be that the cuticle or outer layer has been damaged. The cuticles

should be perfectly smooth and covered in a natural secretion of oil. The hair shaft which is

made up of overlapping layers will only reflect the light when it is smooth. The main reason


for damaged cuticles is chemical treatments which literally have to lift the layers in order to

penetrate the shaft. Use a conditioner on your medium bob hair to smooth down the cuticles

and coat each hair with a fine layer of oil which will make it more manageable and help

eliminate tangles. However, beware of over-conditioning as this can have the reverse effect

making the hair dull and lank.

Long Hairstyles

Long hairstyles look fabulous with any style. Hairstylescut.com will guide you and give best

tips and information needed for Beautiful Long Hairstyle. There are so many things you can

do with long hairstyles, from curling to crimp, to putting it up in a fabulous and elegant up

do. There are some popular looks with long hair that never seem to fail, because long hair can

basically go with any face type. Long hairstyles must have lots of natural shine, flirtatious

flips and long loose layers whether your hairstyle is straight, wavy or curly. Hair grows at the

rate of approximately half-an-inch (1 cm) a month, so very long hair is several years old. It

has borne the stress of brushing, shampooing and detangling over all that time.

New 2009 Long Hairstyles Ideas

Side swept long hairstyles are classy and popular in 2009

Women, young and old, are wearing the beautiful side swept

long hairstyle. It is a perfect way to compliment great cheek

bones, or to bring out the sparkle in your eyes.

Whatever feature you want to promote, the side swept long

hair style can do so. You can also use an elegant hair clip to

make the side swept style even prettier.

Lift your long hair up in a bun or ponytail and give your face a youthful boost

There's just something about lifted up hairstyles. It doesn't matter whether it's a ponytail, or

an elegant swoop.

Long Up 2009 Hair Trends

Long Up hair styles tend to bring to life your gorgeous face. They

make one look youthful and fun. So, try one of the many styles,

Long Side Swept Hairstyles

http://www.hairstylescut.com/long-hairstyles/long-hairstylescut.htm



hoisted high on the head. Some of the more formal of these are typically worn during

weddings.

Explore Long Hairstyles Pictures Gallery Collection

Long hair offers many different hairstyling options, that other hair lengths do not. A layered

long hairstyle is a very versatile cut that gives definition to the face. The long hair style works

out for any occasions. It goes well in a prom dance, it goes well for pageants and it is also a

favorite of the weddings. Weddings have special long hair styles that are meant just for the

occasion. Long hairstyles take a while to grow, so if you haven't got the patience and time,

try extensions.

Choosing Long Hairstyles

There are many factors to consider when choosing Long hairstyles. Long hair cut should

match your personality, career, lifestyle, time constraints, body shape, face shape, hair

texture, hair density, eye color, and skin tone. Just as you would with your regular hair, with

this type of long hair style, you can wear your hair up or down, whichever you prefer. Long

hairstyles make the look more sexy and feminine. But in the long run they are difficult to

maintain, take time to keep looking good, else would go to be damaged if you don't take good

care of them.

Formal Hairstyles

Formal hairstyle is all about looking good and special on the important occasions of your life.

Formal occasions can include prom night, wedding, homecoming or any official event. You

need to make sure that your chosen hairstyle matches with your dress and accessories. So, be

preparing to get ready for your formal day!

http://www.hairstylescut.com/gallery/long/index.htm


http://www.hairstylescut.com/formal-hairstyles.htm

Prom Formal Hair Style

So, it is the prom night. You are neatly dressed up, you are completely

made up, you have got the perfect accessories to go well with

your clothing, and you are ready to rock the prom night - right? Wrong.

You have missed out one of the most important things that you need to

take care of in a formal occasion, your hairstyle. A lot of people are not

aware of the fact that just as you have formal wear for formal occasions,

you do have formal hairstyles which make you look best for the occasion.

Your hairstyle plays a vital role in your overall looks and you need to get

the right hairstyle for the right occasion if you want to "steal the thunder". Prom is one of the

most important occasions in your life, the memories of which will linger in your mind for a

long time. So, it is important to make sure you style your hair the right way to look best at the

formal day. Updo is probably the best formal hairstyle for the prom night and you can find a

lot of girls going for Updos these days. You can also go for a French Twist which can spice

up your looks a tad. Braids are also a popular choice with teenage girls these days and they

can also give you that funky look that you have always wanted. Long hair with curls and

weaves has always been a classic pick for prom and you can bet it will never go out of

fashion.

Formal Hairstyles Ideas for Wedding

The wedding day is perhaps the most important day in your life and

you obviously want to look your best on the day. Needless to say,

your formal hairdo plays an important role in making you look like

a million bucks. Classic updos have always been the most favorite

formal hairstyle among women for the special day. Alternatively,

you can also try out double buns, which have become the current

favorite among girls. If you are the one that loves to go the old

school way, you can also try out elegant curls, which give you that

classic look to die for.




Formal Hairstyles for Office

Attending an executive meeting or a formal group discussion could always

make you a little nervous and don't let your hairstyle become one of the

reasons to make you feel so. Make sure you are perfectly dressed up and

make sure your hairdo makes you look confident and poised, ideal for the

occasion. If you are wearing formal wear, you can try out long hair to give it

a peppy twist. Long, flowing hair always ensures you get enough attention

and it tends to give you a dignified look and make people pay attention to

your upper body, especially your face. A low ponytail could also be a good

choice for formal occasions. It gives you a casual yet at the same time rich look, especially

with formalwear and minimum jewelry.

If you are on the wrong side of the 30s and 40s and if you are struggling to find the right

formal hair style that goes well with your formal-wear, Shiny Bob could be the perfect choice

for you.

Hair spa

Hair spa is one of the best ways of maintaining and

enhancing the beauty of your hair. Hair as said is the

crowning glory of our body which is usually caring

mostly of woman. Hair spa helps to develop the natural

beauty composition of our hair. Hair spa includes

different treatment to make our hair much attractive and

Hair spa will help your hair to become more healthy and beautiful.

This treatment will moisturize the hair and helps to prevent

dandruff. There are lots of hair treatments purchased by drugstore

and salons and you can do this at home. You must also know the

present condition of your hair before doing the treatment.

glow in its natural way.


Hair coloring

Hair Color Is Not Hair Paint. Color, as we perceive it, is actually the reflection of light off

of the colored pigments in the hair shaft. This "reflection of light" is what we see as "color".

Different Types of Hair Color

There are several different types of hair color. Be sure to read this section carefully.

Permanent Hair color

Permanent is just what it means. This makes a 'permanent' change in the pigment of the hair

shaft. It does not wash out!

It will fade in time, but cannot be simply removed to "bring back" your natural color. All

hair that has been colored in this way has the natural color pigments irreversibly chemically

altered.

It can be removed, leaving the "altered" hair shaft pigments, which can be "corrective

colored" back close to the original color.

This is a job which should be left to the Pros Only! It can be one visit or many visits to the

salon to try to correct a bad color job; it is expensive and is hard on the hair to varying

degrees.

Single Process Color

Single Process Color Is The Only Permanent Color That Should Be Attempted By The

Amateur! Single process means that the color is lifted and deposited in one step.

Semi-Permanent

Semi-Permanent color is what it says it is, it can cover gray and go darker, but can not

lighten. It lasts varying lengths of time depending on the product. Suitable for amateur

colorists.

Warning: Double Process (bleaching and toning to the desired color) should never be

attempted by a home hair colorist!. This is definitely a pro-only process.

Deposit Only Color

Deposit Only color can only "deposit" color into the hair, there are many varieties on the

market for the home user. These are very "User Friendly'' and usually condition and color in

one step.

The very popular color "glazes or translucent" colors are among the easiest to start with to

enhance your color. Most use a very low 3% peroxide to activate them. Some are capable of

lifting or lightening one level. Professionally, Red ken SHADES EQ is my favorite, bar none!

Doing the Math for Hair coloring

Don't panic when I say reddish or blonde undertones. Remember, I said that the color you

"see" is a combination of colors reflecting off of the hair. Now you must do the math part of

the 'homework'.

You must use a swatch book or ring to compare your hair color as it is now to match levels

and tones in natural light if at all possible. Not what you perceive, or think, or what your

Aunt Flo called your color when you were a kid!!

Now that you know where you are now and where you are going, let's look at the following

example of how to get there!

Target color level X 2 = 16

subtract this from target color level of 16 16-6=10

Desired color-Warm Blonde Level = Level 8

Natural color-Light Ash Brown = Level 6

This gives you the number of levels to lift (= 2) and the level of color to use (=10).

Note: If the total number for the level of color is 13 or larger, pre-lightening is required to

achieve the desired color. You need to go off to a professional for double process coloring.

Hair Highlights

Unlike a simple hair coloring, hair highlights can be magical and make a

stunning impression. But also hair highlight can be very technical and

artful jobs, one need to be very careful to the hair's shade and tone.

Successful hair highlights also depend on your hair's health and

texture, the amount of time the chemicals stay on and the number of

hair highlights you want. Here in hair-highlight.com, we offer full

information and fact of hair highlights, with tips, trends, styles and

products that you need to know before you go for a hair highlight

either at home or in the salon.

Hair Color and Highlights

The reason to get a hair highlight is to gain the effect of a sun-kissed glow and give

dimension to your hairstyle. Vary the shade and intensity of the color depending on your skin

color and the effect you'd like to achieve. So, it is important to get the right tone of color and

make your highlight perfect. Here are some tips for you to go through for the right hair

Highlight colors.

First you should consider your natural or colored hair color and

the contrast you desire when get the hair highlight. No matter

you are blondes, red heads or brunettes, you can always

highlight your hair. Results will vary depending on your

original hair color and the formula you choose.

If you have cool skin tones, complement with shades of ash or

beige for blonds and brunettes and violet based reds for redheads. If you have warm skin

tones, enhance with golden and caramel hues for brunettes, light golden shades and straw

hues for blondes, and auburn or copper shades for red heads.

Hair Highlights

Getting hair highlights is an easy way to rejuvenate your looks. Highlights can make you look

younger, tanner, and even more awake. Whether you choose to highlight at the salon or at

home, proper maintenance is key to keeping your locks luscious.

Heading to a beauty salon for highlights is a great way to get professional looking results,

especially if you want to go more than 2-3 shades lighter than your natural color. Salon

personnel have experience helping to pick the right shade that compliments skin tone and eye

color.

Salon stylists also are trained in several techniques of hair highlighting. Foil highlights

involves painting color onto hair, and folding it into a foil. It is precision-based, hard to touch

up, and time consuming, but produces great results. Another technique is bialiage, which is

the simple painting technique. Chunking and piecing can create a trendy and customized look

with thicker strands of color put in. Low lighting involves adding darker pieces to minimize

brassy tones or simply darken hair.

To get the look you want, bring in a photograph or two of people whose highlights you

admire. However, if your skin tone is significantly lighter or darker than those people, your

results may not look the same. Making an appointment for a consultation with your stylist

before doing the color can help the two of you achieve the best look. If you have never

colored your hair before, ask friends for stylist and salon recommendations.

Facial Face

Facials are some of the most popular spa treatments. Professional facials, when well done,

can help to maintain the skin tone for longer time, and of course, they help to keep the skin

clean of impurities (that open the pores and make the skin look dull).

Hair perm

A hair perm is a chemical process that changes the hair

shape to create a new look. Those with naturally straight

hair can transform their hair into waves or curls and those

with curly hair can tame their curls by adding body.

Some of the different types of hair perms include spiral,

stack, spot and volumizing.

http://www.wisegeek.com/what-is-a-chemical.htm

Manicure

A manicure is a beauty treatment for your hands and nails. A

manicurist uses a variety of tools, creams, oils, waxes and

massage techniques to clean and shape your nails, care for

your cuticles, and generally improve the look and feel of

your hands.

A manicure should improve the texture and health of both the

nails and the skin of your hands, as well as leaving them looking polished and perfect.

A good manicure will:

* Clean, shape, strengthen and even "dress" your nails

* attend to any skin problems you might have around the

nail, such as broken or sore skin

* use acupressure or hand-massage techniques to stimulate

the blood and lymph flow to improve the health of your

skin

* use oils, creams and waxes to exfoliate, cleanse and improve the texture of your nails and

the skin of your hands

Apart from making sure your hands and nails look and feel good, a manicure often has the

side-effect of relaxing and soothing you; there are pressure points on your hands that

correspond to other areas of your body (see Reflexology).

Different kinds of manicure

There are various kinds of manicure available, which may involve a different shaping of the

nail, the use of different oils and cream, or even of electro-pulse or hot stone massage as part

of the treatment. Some examples include:

French: a classic manicure using clear or ivory-colored polish on the body of the nail, and

whitens the tip. The nail is cut quite square.

Intensive paraffin wax: includes warm wax being rubbed into your nails, hands and wrists

to moisturize and soften.

American: a very natural-looking manicure which shapes the nails to your finger tip.

http://www.goodspaguide.co.uk/treatment_details.cfm?e=63

Luxury: a whole-hand treatment which includes a hand massage, softening paraffin wax and

heated mittens or a wrap which warms and soothes your hands, and softens and hydrates your

nails.

Hot stone manicure: this manicure features a hand massage using hot stone therapy to

soothe and relax your hand.

Pedicures

A pedicure is a way to improve the appearance of the feet and

their nails. It provides a similar service to a manicure. The word

pedicure comes from the Latin words pedis, which means of the

ankle, and cura, which means care. It also means the care of the

feet and toenails. A pedicure can help prevent nail diseases and

nail disorders. Pedicures are not just limited to nails; usually

dead skin cells on the bottom of feet are rubbed off using a

rough stone called a pumice stone. Additionally, leg care below

the knee became a common and now expected service included in pedicures. Leg care

includes a depilatory via either shaving or waxing followed by granular exfoliation,

moisturizing creams, and a brief leg massage. Any persons at risk for blood clots should

forgo leg massage.

Rebonding

Rebonding is a chemical hair treatment that makes your hair

straight, sleek and shiny. It is a permanent and expensive

procedure. Prices for the treatment may vary across salons

due to products used, service, your hair type and post

Each type of hair has a natural bond. Curly or wavy, are the result of natural bonds that give

the hair its physical quality. The cream softener or relaxant used in the rebonding treatment

breaks the hair structure. Then a neutralizer bonds the

structure again and makes hair straight. In simpler terms

the rebonding treatment changes your natural hair

Once your hair is straightened you have to touch up the

new growth every three months, six months or a year,

depending upon your growth.

TheProcessofRebonding

The time taken to complete a rebonding treatment depends

upon the length, type and thickness of your hair. Hair till

mid back can take about 8 hours or more to be rebonded. A

man’s hair might need three hours. Here’s the step by step

approachtorebonding.

1. Hair is washed with a mild shampoo. No conditioner is applied. Hair is dried completely

2. Hair is separated into parts. The cream softener or relaxant is

applied to every hair shaft, keeping it straight. A thin plastic

type and post treatment care.

structure and restructures

it.

completely with a blow dryer keeping it on the medium level.

board is used to keep hair straight.

3. Cream softener or relaxant is kept on hair for at least half an hour or depending upon the

hair type. Keeping it for too long may even harm hair. After that hair is steamed for 10 to 40

minutes, depending upon hair type and condition, and

4.

5. A flat iron is used to straighten hair further and break any remaining curls. The iron should

not exceed 180 degrees. A ceramic iron is better than other metal irons. The

6.

7.

8. The neutraliser is rinsed off with cold water. Hair is blow dried and hair serum is applied.

A last touch of ironing is given

A salon professional will restrict you from washing your hair for

minimum three days. It allows the treatment to set. You will be

asked not to clip your hair, tie a rubber band or wear any other

accessories in your hair for minimum three days. Wearing a shower

cap while having a bath is also advisable, to prevent hair from

becoming wet.

bonds and stabilise the hair.

then rinsed.

Hair is blow dried and then keratin lotion is applied.

salon expert will iron your hair until it is satisfactorily straight and shiny.

Hair is again parted and a neutraliser is applied to set.

The neutraliser is kept for at least 30 minutes.

With the straightening iron.

Hair appears silky straight and shiny.

Make-up

Make-up is a sub-set of cosmetics and refers mainly to the

colored products which are used to change the user's

appearance. In today's world when there are ample of make-up

products in the markets, it becomes difficult for a person to

choose the right ones.

Seasonal Makeup

All seasons have their unique style, technique and type of makeup that may

look out of place in other climatic and weather conditions.

Monsoon Makeup

In monsoons, dense makeup has a risk of being smudged and washed out

severely and so light and sheer makeup is more advisable. Use waterproof mascara, transfer-

resistant lipsticks and waterproof liners and may even use waterproof foundation, if it is a

must for you.

Summer Makeup

Summer is the time to give your body the healthy tan and protect it from the horrors of

sunburn, baked and dry lips and even sun-scorched skin cancer! There are some makeup

disasters that can happen in summer sun and a relaxing beach noon that we do not pay

adequate attention too.

Winter Makeup

There are so many people who dread winter for the mere reason that it brings a

challenge to maintaining healthy and well-moisturizer skin. Extra care and attention is

needed during the winter season, because during the cold months, the oil glands situated

just below the surface of the skin tend to become relatively inactive and produce less

moisture than usual.

http://beauty.iloveindia.com/makeup/seasonal-makeup/monsoon-makeup.html

http://beauty.iloveindia.com/makeup/seasonal-makeup/summer-makeup.html

http://beauty.iloveindia.com/makeup/seasonal-makeup/winter-makeup.html

Shampoo & set

The shampoo and set used to be the staple of hairdressers and salons, although these days

salons may not perform as many as they might have in your grandmother’s day. Styles

change and trends come and go. The shampoo and set comes back into usage as

Simply put, the shampoo and set is simply shampooing and conditioning the hair, then

winding the wet (or towel-dried) hair on rollers to create a curly hair. The hair can be

wrapped on the rollers using water or any number of styling products, depending on the

amount of hold you want in the style.

In many cases, especially in years past, the shampoo and set (also known as a roller set or wet

set) was used to create the hairstyle all on its own. The hair was shampooed, rolled, dried and

combed out to create a style with curl and volume. The amount of curl was dependent on the

size of the rollers used. Today, the shampoo and set can be used to create a style but is often

used when creating up-styles to give the hair a base of volume and curls upon which

elaborate hair designed are built.

The shampoo and set can offer versatility in any haircut by adding volume and curl as

desired. You can create looks that range from soft and romantic to wild and energized, all by

choosing the right amount of curl.

The length of time for a shampoo and set depends on a few factors, such as the length of the

hair you’re working with, and the size and number of rollers you are using. On average, a

shoulder-length head of hair can be completely rolled on medium rollers in around 20-30

minutes. After that you need 45-60 minutes of drying time under a hooded dryer (possibly

more or less, depending on the thickness of the hair) and about 15 to 20 minutes for the

comb-out and finishing touches. This makes a total styling time of 1-1/2 to 2 hours

This sounds like a lot of time for the styling, but remember that while one client is under the

dryer, you can be working on another client. Or if you are doing this on your own, you can be

working on other things while drying your hair, such as doing your nails.

Fashions dictate.

Table 4.1: Service Charge

Service Charge

Service Price(Baht)

Shampoo & set 300

Hair Spa 600

Haircuts 350

Perms 1500

Pedicure 200

Manicures 350

Facial face 1000

Hair color 1500

Highlights 1000

Makeup 1000 per day

Rebonding 2500

Production/ service process

Our service process starts from customer walk in to our beauty salon. We have electronic for

customers choose to meet their service and queue number, then we have staff to conduct you

to service that you choused, after finish, customer will go to the cashier to pay the money

and meet satisfaction and suitable price. Our service is S.M.A.R.K.

1. S=Sincere and Service mind: Our business is service for make the customer

satisfaction and come back again. Hair dressers must love and work by hearth, it will

get a good job, for hair dressers when cutting hair is important, because it is training,

experience and development. Our service include acting of staffs, because our service

is good or bad it depend on feel and satisfaction of customer, atmosphere is one thing

that important to our business. So our company will develop all the time.

2. M=Maturity: Maturity is an important thing to beauty salon business, because of this

business is sale emotion and satisfaction for customer. Our product is emotional

product; they have hearth, feel and think. Thinking of customer and thinking of hair

designers some time is not worked, so emotion control is very important to this job,

because we can’t know that what are customer feel? And we must control our staff’s

emotion too. We must meeting for talk together and solve the problem (work with

team).

3. A=Active: We have active all the time for atmosphere of beauty salon, and make

customer enjoy our service. Active will make customer see that we have feel to work

or not. It looks like the window of hearth. If customers know, they will return to our

service and can create loyalty of customer.

4. R=Run a Business: Beauty salon business is one of all business, which have evolution

about technology. Technology will help to reduce time and cost. Nowadays

technology and internet will help you too easy to search information. This business

necessary to modernize and trend of fashion. Technology will help to management

and develop our company include convenience for customers.

5. K=Knowledge: Hair designers must have knowledge many ways for talk with

customer. If customer asks and hair designers can’t talk with them, it doesn’t make

customer enjoy with us. It necessary to know all of things but should know some

thing

Location

We choose the location near ChiangMai University because it nears the target group. There

are a lot of people is stay around these location. It is Not only student but also working

women/men and the traveler too. This location is appropriate to do beauty salon business.

There is the building for sale and we see that this is the good location because of the building

have 2 arched spaces and 3 floor. For the past, the old owners do the spa business and clinic.

Inside the building is rather perfect. The more furniture comes from Home Pro. The wall

made with the good wall paper. The cost of the building with furniture is only 7,000,000

Baht. We should buy this building and modify inside the building in our design. It doesn’t use

much money to modify if compare with we buy the free space and produce the new one.

Building inside

Counter

In massage room Zone of massage In front of shop

Relax zone The gate way In the bathroom

Facility Layout

Figure 4.1

The facilities Layout management in our beauty salon that our will refer to the layout of

shop by we will beginning from the shop entrance since the customer reach our shop .We

want to serve the good service to the our customer and other people who come with them

by laying plan a shop are appropriate and comfortably by have wide area enough for walking

around the shop. When come to a shop will meet the cashier table that locate at the right side

of the exit because for the comfortably of the customer pay service cost and customer can

choose many hair from the hair style program that locate on left side of cashier table . The

wall behind cashier table has the television sets up for customer waits for service. In the part

of the television that sets up in this part will opposite with the sofa for customer seat to wait

for use service and it is the good location .In the part of left side of shop entrance will show

the our product that uses for serves to the customer that we use the high quality of product

in hair care ,facial care and manicure .

After that we have the beverage zone that locate at right side of the shop because this corner

has a plug and can see the customer who to come to our shop distinct that easy to serve

any beverage to a customer at the sofa them seat by our shop has the fresh water , coffee

and tea that customer can choose the beverage that them want .The customer can relax by

read many hair style magazine or other magazine ,listen the music that we provide for them

and customer can use the Wi-Fi with their note book or their mobile phone during wait for

use service .We divide the zone of our shop have two zone . In first zone that we yet

explained in part of the facilities Layout management shop plan but in part of electric system

that we have the plug in every corner at uses the electric equipment are area television ,are

http://dict.longdo.com/search/manicure

refrigerator, beverage zone, be hide of sofa at for a relax zone for the customer bring the

not book come to our shop and we provide the flowerpot or vase in each zone for good

atmosphere ,the beauty of our shop ,and can attract the customer. In beauty zone divide

clearly in each zone that are hairdressing zone, facial zone and manicure .which the zone that

use water must stay in together because ,we set the drain in the same way is the left side of

shop that have the hairdressing zone that locate on inmost of shop .We have the shampoo

bed and arrange beautifully .near shampoo bed has the towel cabinet for wipe the hair for the

convenience of staff and we have the hair cut zone locate near shampoo zone that appreciate

to the convenience of the customer .We have the drainage before drain to the river .

Then when the customer shampoo already, we will take them to the barber chair. The barber

chair is near the shampoo bed because it comfortable for the customer because between

shampoo zone and haircut zone we have the wide walk way for customer walk. The zone of

barber chair we manage it to the circle type to match with our Salon style. For the electricity

system in our Beauty Salon we will set the plug in all places in the Salon. We consider the

electronic machine. Then, for the haircut zone we will set the plug between the circles of

barber chair for connects of electric machine such as hair dryer, or hair straighter.

Near the shampoo zone and haircut zone we will manage this area to hair spa and treatment

zone .The electric machine that we use to do treatment is hair steamer, then we will set some

plug maybe 1-2 plugs for this zone. In the same side of hair treatment we have the face spa

for serve to the customer. We clear divide zone of face and hair spa. We have the face sink to

serve the customer to clean their face with before they do the spa. For the right side of the

entrance to inside we have the cosmetic corner called this zone is cosmetic zone. This zone

has the expert cosmetic to give the advice to the customer before they decide to make. For

makeup, our Beauty salon will serve the service for inside and outside the salon and we have

the waiting chair for serve to customer who have long queue. The zone of nail spa is the same

side of cosmetic but it is in the right inside corner and it clear divide to the cosmetic zone. We

can manage the zone and electric machine for easy and appropriate for customer and

employee in our salon. Not only manage the zone but also we will manage the entertainment

such as TV, Music, and Stereo. This entertainment will make customer and employee relax

and reduce the stress inside the Salon too. Then we have the little tree to make the fresh air in

the salon too.

http://dict.longdo.com/search/atmosphere

http://dict.longdo.com/search/hairdressing

http://dict.longdo.com/search/manicure

http://dict.longdo.com/search/hairdressing

http://dict.longdo.com/search/inmost

The map of beauty salon

Figure 4.2

Machine/Tools/Equipments

-Equipment in salon beauty

The equipment in salon beauty from Serechai department store because of this department

store produces their beauty product, sell and distribute the beauty salon equipment of all brands

from inside and outside country.

Salon Straight Seduce There are many type of hair straight machine.

The popular one that “Chromium hair straight machine”. This type of

Salon Straight Seduce can use with all type of hair. Most of beauty salon

uses the gold Salon Straight Seduce because they have the high power

heater and cover with Teflon to protect hair with high heater

It can use to every hair and hit in expert hairdresser.

Hair curler very popular in now because doesn’t damage hair. It

transforms the signal of electric current and releases the electronegative

to heater.

Hood Dryers Use for bend, stretch, hair highlight or whatever that uses

with the heat.

Hair steamer Use the heat for help to get the good hair.

Hair dryer Use for dry the hair or make the good hair style.

Chair Bases It should have the good design and comfortablr for the customer.

Barber chair use to sit for cut the hair to customer.It should comfortable and

can adjust to high and low follow the high of customer.

Mirror use for customer view their new hair style before they go outside the

salon to make them confident.

Barber scissors We chose “Kasho” because of it import from Japan

country and popular in world hairdresser.

Electronic Clippers We chose “Wahl professional” that import from USA

and more expert hair dresser use.

Facial bed The bed use for customer sleep on the bed and staff spa

them body to make them relax. The bed should have the good design

and standard.

Shampoo bed We chose the good one that comfortable and good design.

Hair equipment with the rolling cart The rolling cart use for lay down the

hair equipment of the hairdresser to cut the hair ,dry the hair and so on such as

scissor, Hair dryer, comb and so on.

Nail equipment with the rolling cart Use with lay the nail equipment.

Spa and cleanser machine The machine use to make the good

face without the pimple and make them baby face.

Cosmetic in beauty salon

My beauty Salon have the many famous brand of cosmetic depend on the customer

expectation or the customer want.

Covermarkกปิดริ้วรอยหม่นหมอง และปกป้องผิวสวยจา

Covermark is product of Japan have the target for the

many requairment in every age of woman that especially the

products in the group ofBase Make Up that have mention

widely and advise that is the best products for a Asian

woman by, Beauty Editor of famous magazine Covermark is

the cosmetic have a role in the daily life of Thai woman .

Cosmetics are formulated to perfectly cover and esthetically

correct or treat skin imperfections of the face and body. Just

like its name the brand Covermark Cosmetics believes in

effectively concealing imperfections of skin and provide a

breather for the skin to come up with "beauty" that is

synonymous with "radiance". This unique line of

dermocosmetics prevents and treats innumerable skin problems

and helps you to combat basic skin troubles.

Bsc

BSC Cosmetology by ICC Company that is the best seller

cosmetic in Thailand and the BSC is large sponsor of Miss

Thailand Universes 2007 and other beauty contest. Therefore, we

must to choose this cosmetic brand in my beauty salon that has

most quality.

Artistry

Artistry is a brand of skin care and colour

cosmetics, produced by Access Business

Group and marketed by Amway with a

variety of products, colours, and styles,

cosmetics offers you the premium-quality

tools you need to craft your own exquisite style, put your best face forward, and let your

natural beauty come shining to the fore.

Furniture and electronic equipment in salon beauty

We select furniture from Koncept Furniture because the best measure quality. Good

design and character of their product to respond customer want. Every product still thinks

about the safety and quality to customer.Trust in the good service not only the standard

quality product but also they will serve the good service to their customer by anyway by send

the product on time and quality expert by the expert staff of company. Electronic equipment

we select buy in Central Airport Plaza because near our shop and easily transportation.

Sofa

Brand:ADANA

Price: 27,900.-

Table and chair

Brand:SYNTAS#2 & ROLY

Price: 14,900.-

Down light cabinet /show cabinet

Price:9600.-

Air conditioner

Brand: DAIKIN INVERTER

Price:31900.-

Television

Brand: samsung PS50B450

Price:33500.-

Stereo

Brand:Sony

Price:21900.-

Vacuum cleaner

Brand:TOSHIBA VC-SP550T 1500 W

Price:4590.-

Water heater

Brand:Panasonic DH-3HT1T 3500W

Price:4490.-

Refrigerator

Brand:SHARP SJ-D2ON 6.5Q

Price:7590.-

Telephone

Brand:Panasonic KX-TG2359BXB

Price:5490.-

Calculator/cashier machine Brand:

OLYMPIA

Price: 1790.-

Computer

Brand: Samsung

Price: 17000.-

Cost of investment

Pre cost of investment

The Stock of the furniture and electronic equipment in salon beauty

- Furniture

No Product Brand Price Number Total

1. Sofa ADANA 21,900.-

2 43,800

2. Table and chair

SYNTAS#2 &

ROLY

11,900.- 1 11,900

3. Down light cabinet /show

cabinet

- 2600.-

3 7,800

Table 4.2 Cost of Furniture

- Electronic equipment

No Product Brand Price Number Total

1. Air conditioner

DAIKIN

INVERTER

25,900.-

3 89,700

2. Television

Samsung

PS50B450

22,000.-

1 22,000

3. Stereo

Sony 12,900.- 1 12,900

4. Vacuum cleaner

TOSHIBA

VC-SP550T

1500 W

1,450.-

1 1,450

5. Water heater

Panasonic DH-

3HT1T 3500W

2,500.-

2 5,000

6. Refrigerator

SHARP

SJ-D2ON 6.5Q

4,200.-

2 8,400

7. Telephone

Panasonic KX-

TG2359BXB

1,900.-

1 1,900

8. Calculator/cashier machine

OLYMPIA 1,150.-

1 1,150

9. Computer Samsung 17,000.- 2 34,000

Total 240,000

Table 4.3 Cost of Electronic equipment

- Equipment in beauty salon

No. Product Brand Price Number Total

1. Salon Straight Seduce

UNIX 1,200.- 4 4,800

2. Hair curler UNIX 1,200.- 4 4,800

3. Hood Dryers

Kingdom 5,000.- 2 10,000

4. Hair steamer Ozone Hair 3,500.- 2 7,000

5. Hair dryer UNIX 1,100.- 2 2,200

6. Chair Bases - 1,900.- 4 7,600

7. Barber chair - 450.- 4 1,800

8. Mirror - 1200.- 4 4,800

9. Barber scissors

Kasho 2,500.- 2 5,000

10. Electronic Clippers Wahl

professional

1,700.- 2 3,400

11. Facial bed - 2,900.- 2 5,800

12. Shampoo bed - 3,000.- 3 9,000

13. Hair equipment with the rolling

cart

- 450.- 2 900

14. Nail equipment with the rolling

cart

- 450.- 2 900

15. Spa and cleanser machine - 12000.- 1 12,000

Total 80,000

Table 4.4 Cost of Equipment in beauty salon

The product in beauty salon


1 Shampoo L'oreal 300 5 1,500

Shiseido 350 5 1,750

bsc 200 5 1,000

2 Conditioner L'oreal 300 5 1,500


bsc 200 5 1,000

3 Hair Repair Treatment L'oreal 300 2 600

Shiseido 350 2 700

bsc 150 3 450

4 Hair detox L'oreal 500 5 2,500

bsc 700 5 3,500

5 Hair spa L'oreal 500 5 2,500

bsc 700 5 3,500

6 Rebonding L'oreal 900 3 2,700

Shiseido 1,100 3 3,300

Palty 300 5 1,500

7 Hair coloring L'oreal 350 5 1,750

Palty 300 5 1,500

8 Hair curling L'oreal 400 5 2,000


9 Hair Highlighting L'oreal 300 5 1,500


10 Hair serum L'oreal 130 10 1300

11 Hair wax L'oreal 300 5 300

Total 213 42,100

Table 4.5 Cost of product in beauty salon

The nail product in beauty salon


1 Nail Polish OPI 300 10 3,000

Skin food 250 10 2,500

China

Glaze

280 10 2,800

2 Nail Polish Remover OPI 350 5 1,750

3 Nail Top & Base coat OPI 300 5 1,500

Skin food 90 5 450

4 Nail Cream Etude 200 5 1,000

Skin food 250 5 1,250

5 Nail UV drying machine 1300 2 2,600

6 Nail clippers 200 2 400

7 Nail file 150 6 900

8 300 1 300

9 Arclylic 350 1 300

Total 67 18,750

Table 4.6 Cost of nail product in beauty salon

The face spa product in beauty salon


1 Cleansing cream Skinfood 350 5 1,750

Rojukiss 550 5 2,750

2 Massage cream Skinfood 300 5 1,500


3 Facial scrub Skinfood 200 5 1,000


4 Facial mask Skinfood 200 10 2,000

Rojukiss 250 10 2,500

5 Serum Skinfood 200 5 1,000


6 Cream Skinfood 550 5 2,750


7 Lotion Skinfood 300 5 1,500


8 Vitamin c Skinfood 500 5 2,500


9 TreatMent Skinfood 400 5 2,000


Total 100 36,250

Table 4.7 Cost of face spa product in beauty salon

The Stock of the Makeup of Glow and Glossary Beauty Salon.

The Cosmetic Bag.

No Product Brand Price Number total

1

Cosmetic

bag

Etudy

300

4

1,200

Total 1,200 -

Table 4.8 Cost of costmetic bag

The cosmetic For Wedding Event.

No.

Product

Brand

Price

Number

total

1

Lunasol -

Smoothing Makeup

Base 30g

Kanebo

900

2

1,800

2

Loose Powder

Makeup Base 30ml

Beaute de

Kose

1,000

2

2,000

3

Foundation

Powder No2 for

Fair to Medium

Yellow Tone

Laura

Mercier

850

2

1,700

4

Photo Op Under

Eye Brightener

Smashbox

700

2

1,400

http://www.lilacorner.com/product-th-98964-1290713-Kanebo+++Lunasol+++Smoothing+Makeup+Base+30g.html

http://www.lilacorner.com/product-th-98964-1253037-Beaute+de+Kose+++Loose+Powder+Makeup+Base+30ml.html

http://www.lilacorner.com/product-th-98964-1253037-Beaute+de+Kose+++Loose+Powder+Makeup+Base+30ml.html

http://www.lilacorner.com/product-th-155084-1403065-Smashbox+++Photo+Op+Under+Eye+Brightener.html

http://www.lilacorner.com/product-th-155084-1403065-Smashbox+++Photo+Op+Under+Eye+Brightener.html

5

Face Tint 9.3g

#Apricot

Laura

Mercier

450

2

900

6

Brush-On Cream

Liner #True Black

Clinique

350

2

700

7

Defining Power

Mascara #Black

Clinique

420

2

840

8

Duo Cream

Eyeshadows #Pink

Panther

Nars

650

2

1,300

http://www.lilacorner.com/product-th-273238-834047-Laura+Mercier+++Face+Tint+9.3g+#Apricot.html

http://www.lilacorner.com/product-th-273238-834047-Laura+Mercier+++Face+Tint+9.3g+#Apricot.html

http://www.lilacorner.com/product-th-100299-782701-Clinique+++Brush+On+Cream+Liner++#True+Black.html



http://www.lilacorner.com/product-th-100298-922555-Clinique+++Defining+Power+Mascara+#Black.html

http://www.lilacorner.com/product-th-100298-922555-Clinique+++Defining+Power+Mascara+#Black.html

http://www.lilacorner.com/product-th-100295-1098355-Nars+++Duo+Cream+Eyeshadows+#Pink+Panther.html



9

Lip Twins SPF8

#06 Pink Harmony

(Satin/Shine)

Yves Saint

Laurent

750

2

1,500

Total 12,140

For Any purpose

No.

Product

Brand

Price

Number

total

1

BSC Cover light

powder SPF 30PA++

BSC

350

2

700

2

BSC Natural face

powder

BSC

325

2

650

Table 4.9 Cost of cosmetic for wedding event

http://www.lilacorner.com/product-th-100284-1816065-ลิปสติก+++Yves+Saint+Laurent+++Lip+Twins+SPF8+#06+Pink+Harmony+(Satin+Shine).html

3

BSC Jean volume

Mascara

BSC

325

2

650

4

BSC Chic Lip Colors

BSC

350

2

700

5

BSC Chic Eye Colors

BSC

200

2

400

6

BSC Chic Brush On

Colors

BSC

250

2

500

7

BSC

300

2

600

BSC Tint natural

PDT

8

BSC Flashy Glitz

Liner

BSC

260

2

520

9

BSC Eye Shadow

Collection

BSC

650

2

1,300

10

White Grape Fresh

Foundation

Skin Food

400

2

800

11

Mushroom Multi

Care BB Cream

SPF20 PA+

Skin Food

500

2

1,000

http://shoppingnaka.shoppingserviceshop.com/products/detail/241?ShopId=63





12

SkinFood BaNaNa

Concealer stick

Skin Food

520

2

1,040

Total

8,860

Table 4.10 Cost of cosmetic for any purpose

Total cost of cosmetic

No. Cosmetic of Cost Total

1 Cosmetic bag 1,200 1,200

2 Wedding 11,940 11,940

3 Other event 8,738 8,860

Total 22,000

Table 4.11 Total cost of cosmetic



Investment cost

Investment Cost

1. Land and building

2. Furniture

3. Electronic equipment

4. Equipment in salon beauty

10,000,000

63,500

176,500

80,000

Total 10,320,000

Table 4.12 Total of investment cost

Depreciation

No List Price per 1

unit

No of unit price percent

1 Land

6,000,000 58.14%

2 Building

4,000,000 38.76%

3 Sofa

21,900 2 43,800 0.42%

4 Table and chair

11,900 1 11,900 0.12%

5 Down light cabinet

/show cabinet

2600

3 7,800 0.08%

6 Air conditioner 25,900

3 89,700 0.87%

7 Television 22,000

1 22,000 0.21%

8 Stereo 12,900 1 12,900 0.13%

9 Vacuum cleaner 1,450

1 1,450 0.01%

10 Water heater 2,500

2 5,000 0.05%

11 Refrigerator 4,200

2 8,400 0.08%

12 Telephone 1,900

1 1,900 0.02%

13 Calculator/cashier

machine

1,150

1 1,150 0.01%

14 Computer 17,000 2 34,000 0.33%

15 Salon Straight Seduce 1,200 4 4,800 0.05%

16 Hair curler 1,200 4 4,800 0.05%

17 Hood Dryers 5,000 2 10,000 0.10%

18 Hair steamer 3,500 2 7,000 0.07%

19 Hair dryer 1,100 2 2,200 0.02%

20 Chair Bases 1,900 4 7,600 0.07%

21 Barber chair 450 4 1,800 0.02%

22 Mirror 1200 4 4,800 0.05%

23 Barber scissors 2,500 2 5,000 0.05%

24 Electronic Clippers 1,700 2 3,400 0.03%

25 Facial bed 2,900 2 5,800 0.06%

26 Shampoo bed 3,000 3 9,000 0.09%

27 Hair equipment with

the rolling cart

450 2 900 0.0083%

28 Spa and cleanser

machine

12,000 1 12,000 0.12%

Total 10,319,100 100%

Depreciation rate 0.2

Life time building (month) 60

Salvage value 0.05

Life time equipment (month) 59

Depreciation

Year 1

Investment Cost Jan Feb Mar May April June July Aug Sep Oct Nov Dec Total

Salvage

value

Building ฿

4,000,000 ฿63,333 ฿63,333 ฿63,333 ฿63,333 ฿63,333 ฿63,333 ฿63,333 ฿63,333 ฿63,333 ฿63,333 ฿63,333 ฿63,333

฿

760,000

฿

200,000

Sofa ฿43,800 ฿694 ฿694 ฿694 ฿694 ฿694 ฿694 ฿694 ฿694 ฿694 ฿694 ฿694 ฿694 ฿8,322 ฿2,190

Table and

chair ฿11,900 ฿188 ฿188 ฿188 ฿188 ฿188 ฿188 ฿188 ฿188 ฿188 ฿188 ฿188 ฿188 ฿2,261 ฿595

Down light

cabinet

/show

cabinet

฿7,800 ฿124 ฿124 ฿124 ฿124 ฿124 ฿124 ฿124 ฿124 ฿124 ฿124 ฿124 ฿124 ฿1,482 ฿390

Air

conditioner

฿89,700 ฿1,420 ฿1,420 ฿1,420 ฿1,420 ฿1,420 ฿1,420 ฿1,420 ฿1,420 ฿1,420 ฿1,420 ฿1,420 ฿1,420 ฿17,043 ฿4,485

Television ฿22,000 ฿348 ฿348 ฿348 ฿348 ฿348 ฿348 ฿348 ฿348 ฿348 ฿348 ฿348 ฿348 ฿4,180 ฿1,100

Stereo ฿12,900 ฿204 ฿204 ฿204 ฿204 ฿204 ฿204 ฿204 ฿204 ฿204 ฿204 ฿204 ฿204 ฿2,451 ฿645

Vacuum

cleaner

฿1,450 ฿23 ฿23 ฿23 ฿23 ฿23 ฿23 ฿23 ฿23 ฿23 ฿23 ฿23 ฿23 ฿276 ฿73

Water heater ฿5,000 ฿79 ฿79 ฿79 ฿79 ฿79 ฿79 ฿79 ฿79 ฿79 ฿79 ฿79 ฿79 ฿950 ฿250

Refrigerator ฿8,400 ฿133 ฿133 ฿133 ฿133 ฿133 ฿133 ฿133 ฿133 ฿133 ฿133 ฿133 ฿133 ฿1,596 ฿420

Telephone ฿1,900 ฿30 ฿30 ฿30 ฿30 ฿30 ฿30 ฿30 ฿30 ฿30 ฿30 ฿30 ฿30 ฿361 ฿95

Calculator/ca

shier

machine

฿1,150 ฿18 ฿18 ฿18 ฿18 ฿18 ฿18 ฿18 ฿18 ฿18 ฿18 ฿18 ฿18 ฿219 ฿58

Computer ฿34,000 ฿538 ฿538 ฿538 ฿538 ฿538 ฿538 ฿538 ฿538 ฿538 ฿538 ฿538 ฿538 ฿6,460 ฿1,700

Salon

Straight

Seduce ฿4,800 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿927 ฿240

Hair curler ฿4,800 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿927 ฿240

Hood Dryers ฿10,000 ฿161 ฿161 ฿161 ฿161 ฿161 ฿161 ฿161 ฿161 ฿161 ฿161 ฿161 ฿161 ฿1,932 ฿500

Hair steamer ฿7,000 ฿113 ฿113 ฿113 ฿113 ฿113 ฿113 ฿113 ฿113 ฿113 ฿113 ฿113 ฿113 ฿1,353 ฿350

Hair dryer ฿2,200 ฿35 ฿35 ฿35 ฿35 ฿35 ฿35 ฿35 ฿35 ฿35 ฿35 ฿35 ฿35 ฿425 ฿110

Chair Bases ฿7,600 ฿122 ฿122 ฿122 ฿122 ฿122 ฿122 ฿122 ฿122 ฿122 ฿122 ฿122 ฿122 ฿1,468 ฿380

Barber chair ฿1,800 ฿29 ฿29 ฿29 ฿29 ฿29 ฿29 ฿29 ฿29 ฿29 ฿29 ฿29 ฿29 ฿348 ฿90

Mirror ฿4,800 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿927 ฿240

Barber scissor ฿5,000 ฿81 ฿81 ฿81 ฿81 ฿81 ฿81 ฿81 ฿81 ฿81 ฿81 ฿81 ฿81 ฿966 ฿250

Electronic

Clippers ฿3,400 ฿55 ฿55 ฿55 ฿55 ฿55 ฿55 ฿55 ฿55 ฿55 ฿55 ฿55 ฿55 ฿657 ฿170

Facial bed ฿5,800 ฿93 ฿93 ฿93 ฿93 ฿93 ฿93 ฿93 ฿93 ฿93 ฿93 ฿93 ฿93 ฿1,121 ฿290

Shampoo

bed ฿9,000 ฿145 ฿145 ฿145 ฿145 ฿145 ฿145 ฿145 ฿145 ฿145 ฿145 ฿145 ฿145 ฿1,739 ฿450

Hair

equipment

with the ฿900 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿174 ฿45

rolling cart ฿900 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿174 ฿45

Spa and

cleanser

machine ฿12,000 ฿193 ฿193 ฿193 ฿193 ฿193 ฿193 ฿193 ฿193 ฿193 ฿193 ฿193 ฿193 ฿2,319 ฿600

Depreciation

-Equipment ฿80,000 ฿1,288 ฿1,288 ฿1,288 ฿1,288 ฿1,288 ฿1,288 ฿1,288 ฿1,288 ฿1,288 ฿1,288 ฿1,288 ฿1,288 ฿15,458

Table 4.14 Depreciation Year 1

Depreciation

Year 2


Accumul

ate

Deprecia

tion 2

Building ฿

4,000,000 ฿63,333 ฿63,333 ฿63,333 ฿63,333 ฿63,333 ฿63,333 ฿63,333 ฿63,333 ฿63,333 ฿63,333 ฿63,333 ฿63,333 ฿760,000 ฿

1,520,000

Sofa ฿43,800 ฿694 ฿694 ฿694 ฿694 ฿694 ฿694 ฿694 ฿694 ฿694 ฿694 ฿694 ฿694 ฿8,322 ฿16,644

Table and

chair ฿11,900 ฿188 ฿188 ฿188 ฿188 ฿188 ฿188 ฿188 ฿188 ฿188 ฿188 ฿188 ฿188 ฿2,261 ฿4,522

Down light

cabinet

/show

cabinet

฿7,800 ฿124 ฿124 ฿124 ฿124 ฿124 ฿124 ฿124 ฿124 ฿124 ฿124 ฿124 ฿124 ฿1,482 ฿2,964

Air

conditioner

฿89,700 ฿1,420 ฿1,420 ฿1,420 ฿1,420 ฿1,420 ฿1,420 ฿1,420 ฿1,420 ฿1,420 ฿1,420 ฿1,420 ฿1,420 ฿17,043 ฿34,086

Television ฿22,000 ฿348 ฿348 ฿348 ฿348 ฿348 ฿348 ฿348 ฿348 ฿348 ฿348 ฿348 ฿348 ฿4,180 ฿8,360

Stereo ฿12,900 ฿204 ฿204 ฿204 ฿204 ฿204 ฿204 ฿204 ฿204 ฿204 ฿204 ฿204 ฿204 ฿2,451 ฿4,902

Vacuum

cleaner

฿1,450 ฿23 ฿23 ฿23 ฿23 ฿23 ฿23 ฿23 ฿23 ฿23 ฿23 ฿23 ฿23 ฿276 ฿551

Water heater ฿5,000 ฿79 ฿79 ฿79 ฿79 ฿79 ฿79 ฿79 ฿79 ฿79 ฿79 ฿79 ฿79 ฿950 ฿1,900

Refrigerator ฿8,400 ฿133 ฿133 ฿133 ฿133 ฿133 ฿133 ฿133 ฿133 ฿133 ฿133 ฿133 ฿133 ฿1,596 ฿3,192

Telephone ฿1,900 ฿30 ฿30 ฿30 ฿30 ฿30 ฿30 ฿30 ฿30 ฿30 ฿30 ฿30 ฿30 ฿361 ฿722

Calculator/ca

shier

machine

฿1,150 ฿18 ฿18 ฿18 ฿18 ฿18 ฿18 ฿18 ฿18 ฿18 ฿18 ฿18 ฿18 ฿219 ฿437

Computer ฿34,000 ฿538 ฿538 ฿538 ฿538 ฿538 ฿538 ฿538 ฿538 ฿538 ฿538 ฿538 ฿538 ฿6,460 ฿12,920

Salon

Straight

Seduce ฿4,800 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿927 ฿1,855

Hair curler ฿4,800 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿927 ฿1,855

Hood Dryers ฿10,000 ฿161 ฿161 ฿161 ฿161 ฿161 ฿161 ฿161 ฿161 ฿161 ฿161 ฿161 ฿161 ฿1,932 ฿3,864

Hair steamer ฿7,000 ฿113 ฿113 ฿113 ฿113 ฿113 ฿113 ฿113 ฿113 ฿113 ฿113 ฿113 ฿113 ฿1,353 ฿2,705

Hair dryer ฿2,200 ฿35 ฿35 ฿35 ฿35 ฿35 ฿35 ฿35 ฿35 ฿35 ฿35 ฿35 ฿35 ฿425 ฿1,778

Chair Bases ฿7,600 ฿122 ฿122 ฿122 ฿122 ฿122 ฿122 ฿122 ฿122 ฿122 ฿122 ฿122 ฿122 ฿1,468 ฿2,937

Barber chair ฿1,800 ฿29 ฿29 ฿29 ฿29 ฿29 ฿29 ฿29 ฿29 ฿29 ฿29 ฿29 ฿29 ฿348 ฿696

Mirror ฿4,800 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿927 ฿1,855

Barber scissor ฿5,000 ฿81 ฿81 ฿81 ฿81 ฿81 ฿81 ฿81 ฿81 ฿81 ฿81 ฿81 ฿81 ฿966 ฿1,932

Electronic

Clippers ฿3,400 ฿55 ฿55 ฿55 ฿55 ฿55 ฿55 ฿55 ฿55 ฿55 ฿55 ฿55 ฿55 ฿657 ฿1,314

Facial bed ฿5,800 ฿93 ฿93 ฿93 ฿93 ฿93 ฿93 ฿93 ฿93 ฿93 ฿93 ฿93 ฿93 ฿1,121 ฿2,241

Shampoo

bed ฿9,000 ฿145 ฿145 ฿145 ฿145 ฿145 ฿145 ฿145 ฿145 ฿145 ฿145 ฿145 ฿145 ฿1,739 ฿3,478

Hair

equipment

with the ฿900 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿174 ฿348

rolling cart ฿900 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿174 ฿348

Spa and

cleanser

machine ฿12,000 ฿193 ฿193 ฿193 ฿193 ฿193 ฿193 ฿193 ฿193 ฿193 ฿193 ฿193 ฿193 ฿2,319 ฿4,637

Depreciation

-Equipment ฿80,000 ฿1,288 ฿1,288 ฿1,288 ฿1,288 ฿1,288 ฿1,288 ฿1,288 ฿1,288 ฿1,288 ฿1,288 ฿1,288 ฿1,288 ฿15,458 ฿30,915


Depreciation

Year 3


Accumul

ate

Deprecia

tion 3

Building ฿

4,000,000 ฿63,333 ฿63,333 ฿63,333 ฿63,333 ฿63,333 ฿63,333 ฿63,333 ฿63,333 ฿63,333 ฿63,333 ฿63,333 ฿63,333 ฿760,000 ฿

2,280,000

Sofa ฿43,800 ฿694 ฿694 ฿694 ฿694 ฿694 ฿694 ฿694 ฿694 ฿694 ฿694 ฿694 ฿694 ฿8,322 ฿24,966

Table and

chair ฿11,900 ฿188 ฿188 ฿188 ฿188 ฿188 ฿188 ฿188 ฿188 ฿188 ฿188 ฿188 ฿188 ฿2,261 ฿6,783

Down light

cabinet

/show

cabinet

฿7,800 ฿124 ฿124 ฿124 ฿124 ฿124 ฿124 ฿124 ฿124 ฿124 ฿124 ฿124 ฿124 ฿1,482 ฿4,446

Air

conditioner

฿89,700 ฿1,420 ฿1,420 ฿1,420 ฿1,420 ฿1,420 ฿1,420 ฿1,420 ฿1,420 ฿1,420 ฿1,420 ฿1,420 ฿1,420 ฿17,043 ฿51,129

Television ฿22,000 ฿348 ฿348 ฿348 ฿348 ฿348 ฿348 ฿348 ฿348 ฿348 ฿348 ฿348 ฿348 ฿4,180 ฿12,540

Stereo ฿12,900 ฿204 ฿204 ฿204 ฿204 ฿204 ฿204 ฿204 ฿204 ฿204 ฿204 ฿204 ฿204 ฿2,451 ฿7,353

Vacuum

cleaner

฿1,450 ฿23 ฿23 ฿23 ฿23 ฿23 ฿23 ฿23 ฿23 ฿23 ฿23 ฿23 ฿23 ฿276 ฿827

Water heater ฿5,000 ฿79 ฿79 ฿79 ฿79 ฿79 ฿79 ฿79 ฿79 ฿79 ฿79 ฿79 ฿79 ฿950 ฿2,850

Refrigerator ฿8,400 ฿133 ฿133 ฿133 ฿133 ฿133 ฿133 ฿133 ฿133 ฿133 ฿133 ฿133 ฿133 ฿1,596 ฿4,788

Telephone ฿1,900 ฿30 ฿30 ฿30 ฿30 ฿30 ฿30 ฿30 ฿30 ฿30 ฿30 ฿30 ฿30 ฿361 ฿1,083

Calculator/ca

shier

machine

฿1,150 ฿18 ฿18 ฿18 ฿18 ฿18 ฿18 ฿18 ฿18 ฿18 ฿18 ฿18 ฿18 ฿219 ฿656

Computer ฿34,000 ฿538 ฿538 ฿538 ฿538 ฿538 ฿538 ฿538 ฿538 ฿538 ฿538 ฿538 ฿538 ฿6,460 ฿19,380

Salon

Straight

Seduce ฿4,800 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿927 ฿2,782

Hair curler ฿4,800 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿927 ฿2,782

Hood Dryers ฿10,000 ฿161 ฿161 ฿161 ฿161 ฿161 ฿161 ฿161 ฿161 ฿161 ฿161 ฿161 ฿161 ฿1,932 ฿5,797

Hair steamer ฿7,000 ฿113 ฿113 ฿113 ฿113 ฿113 ฿113 ฿113 ฿113 ฿113 ฿113 ฿113 ฿113 ฿1,353 ฿4,058

Hair dryer ฿2,200 ฿35 ฿35 ฿35 ฿35 ฿35 ฿35 ฿35 ฿35 ฿35 ฿35 ฿35 ฿35 ฿425 ฿2,203

Chair Bases ฿7,600 ฿122 ฿122 ฿122 ฿122 ฿122 ฿122 ฿122 ฿122 ฿122 ฿122 ฿122 ฿122 ฿1,468 ฿4,405

Barber chair ฿1,800 ฿29 ฿29 ฿29 ฿29 ฿29 ฿29 ฿29 ฿29 ฿29 ฿29 ฿29 ฿29 ฿348 ฿1,043

Mirror ฿4,800 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿927 ฿2,782

Barber scissor ฿5,000 ฿81 ฿81 ฿81 ฿81 ฿81 ฿81 ฿81 ฿81 ฿81 ฿81 ฿81 ฿81 ฿966 ฿2,898

Electronic

Clippers ฿3,400 ฿55 ฿55 ฿55 ฿55 ฿55 ฿55 ฿55 ฿55 ฿55 ฿55 ฿55 ฿55 ฿657 ฿1,971

Facial bed ฿5,800 ฿93 ฿93 ฿93 ฿93 ฿93 ฿93 ฿93 ฿93 ฿93 ฿93 ฿93 ฿93 ฿1,121 ฿3,362

Shampoo

bed ฿9,000 ฿145 ฿145 ฿145 ฿145 ฿145 ฿145 ฿145 ฿145 ฿145 ฿145 ฿145 ฿145 ฿1,739 ฿5,217

Hair

equipment

with the ฿900 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿174 ฿522

rolling cart ฿900 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿174 ฿522

Spa and

cleanser

machine ฿12,000 ฿193 ฿193 ฿193 ฿193 ฿193 ฿193 ฿193 ฿193 ฿193 ฿193 ฿193 ฿193 ฿2,319 ฿6,956

Depreciation

-Equipment ฿80,000 ฿1,288 ฿1,288 ฿1,288 ฿1,288 ฿1,288 ฿1,288 ฿1,288 ฿1,288 ฿1,288 ฿1,288 ฿1,288 ฿1,288 ฿15,458 ฿46,373


Depreciation

Year 4


Accumul

ate

Deprecia

tion 4

Building ฿

4,000,000 ฿63,333 ฿63,333 ฿63,333 ฿63,333 ฿63,333 ฿63,333 ฿63,333 ฿63,333 ฿63,333 ฿63,333 ฿63,333 ฿63,333 ฿760,000 ฿

3,040,000

Sofa ฿43,800 ฿694 ฿694 ฿694 ฿694 ฿694 ฿694 ฿694 ฿694 ฿694 ฿694 ฿694 ฿694 ฿8,322 ฿33,288

Table and

chair ฿11,900 ฿188 ฿188 ฿188 ฿188 ฿188 ฿188 ฿188 ฿188 ฿188 ฿188 ฿188 ฿188 ฿2,261 ฿9,044

Down light

cabinet

/show

cabinet

฿7,800 ฿124 ฿124 ฿124 ฿124 ฿124 ฿124 ฿124 ฿124 ฿124 ฿124 ฿124 ฿124 ฿1,482 ฿5,928

Air

conditioner

฿89,700 ฿1,420 ฿1,420 ฿1,420 ฿1,420 ฿1,420 ฿1,420 ฿1,420 ฿1,420 ฿1,420 ฿1,420 ฿1,420 ฿1,420 ฿17,043 ฿68,172

Television ฿22,000 ฿348 ฿348 ฿348 ฿348 ฿348 ฿348 ฿348 ฿348 ฿348 ฿348 ฿348 ฿348 ฿4,180 ฿16,720

Stereo ฿12,900 ฿204 ฿204 ฿204 ฿204 ฿204 ฿204 ฿204 ฿204 ฿204 ฿204 ฿204 ฿204 ฿2,451 ฿9,804

Vacuum

cleaner

฿1,450 ฿23 ฿23 ฿23 ฿23 ฿23 ฿23 ฿23 ฿23 ฿23 ฿23 ฿23 ฿23 ฿276 ฿1,102

Water heater ฿5,000 ฿79 ฿79 ฿79 ฿79 ฿79 ฿79 ฿79 ฿79 ฿79 ฿79 ฿79 ฿79 ฿950 ฿3,800

Refrigerator ฿8,400 ฿133 ฿133 ฿133 ฿133 ฿133 ฿133 ฿133 ฿133 ฿133 ฿133 ฿133 ฿133 ฿1,596 ฿6,384

Telephone ฿1,900 ฿30 ฿30 ฿30 ฿30 ฿30 ฿30 ฿30 ฿30 ฿30 ฿30 ฿30 ฿30 ฿361 ฿1,444

Calculator/ca

shier

machine

฿1,150 ฿18 ฿18 ฿18 ฿18 ฿18 ฿18 ฿18 ฿18 ฿18 ฿18 ฿18 ฿18 ฿219 ฿874

Computer ฿34,000 ฿538 ฿538 ฿538 ฿538 ฿538 ฿538 ฿538 ฿538 ฿538 ฿538 ฿538 ฿538 ฿6,460 ฿25,840

Salon

Straight

Seduce ฿4,800 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿927 ฿3,710

Hair curler ฿4,800 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿927 ฿3,710

Hood Dryers ฿10,000 ฿161 ฿161 ฿161 ฿161 ฿161 ฿161 ฿161 ฿161 ฿161 ฿161 ฿161 ฿161 ฿1,932 ฿7,729

Hair steamer ฿7,000 ฿113 ฿113 ฿113 ฿113 ฿113 ฿113 ฿113 ฿113 ฿113 ฿113 ฿113 ฿113 ฿1,353 ฿5,410

Hair dryer ฿2,200 ฿35 ฿35 ฿35 ฿35 ฿35 ฿35 ฿35 ฿35 ฿35 ฿35 ฿35 ฿35 ฿425 ฿2,628

Chair Bases ฿7,600 ฿122 ฿122 ฿122 ฿122 ฿122 ฿122 ฿122 ฿122 ฿122 ฿122 ฿122 ฿122 ฿1,468 ฿5,874

Barber chair ฿1,800 ฿29 ฿29 ฿29 ฿29 ฿29 ฿29 ฿29 ฿29 ฿29 ฿29 ฿29 ฿29 ฿348 ฿1,391

Mirror ฿4,800 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿927 ฿3,710

Barber scissor ฿5,000 ฿81 ฿81 ฿81 ฿81 ฿81 ฿81 ฿81 ฿81 ฿81 ฿81 ฿81 ฿81 ฿966 ฿3,864

Electronic

Clippers ฿3,400 ฿55 ฿55 ฿55 ฿55 ฿55 ฿55 ฿55 ฿55 ฿55 ฿55 ฿55 ฿55 ฿657 ฿2,628

Facial bed ฿5,800 ฿93 ฿93 ฿93 ฿93 ฿93 ฿93 ฿93 ฿93 ฿93 ฿93 ฿93 ฿93 ฿1,121 ฿4,483

Shampoo

bed ฿9,000 ฿145 ฿145 ฿145 ฿145 ฿145 ฿145 ฿145 ฿145 ฿145 ฿145 ฿145 ฿145 ฿1,739 ฿6,956

Hair

equipment

with the ฿900 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿174 ฿696

rolling cart ฿900 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿174 ฿696

Spa and

cleanser

machine ฿12,000 ฿193 ฿193 ฿193 ฿193 ฿193 ฿193 ฿193 ฿193 ฿193 ฿193 ฿193 ฿193 ฿2,319 ฿9,275

Depreciation

-Equipment ฿80,000 ฿1,288 ฿1,288 ฿1,288 ฿1,288 ฿1,288 ฿1,288 ฿1,288 ฿1,288 ฿1,288 ฿1,288 ฿1,288 ฿1,288 ฿15,458 ฿61,831


Depreciation

Year 5


Accumul

ate

Deprecia

tion 5

Building ฿

4,000,000 ฿63,333 ฿63,333 ฿63,333 ฿63,333 ฿63,333 ฿63,333 ฿63,333 ฿63,333 ฿63,333 ฿63,333 ฿63,333 ฿63,333 ฿760,000 ฿

3,800,000

Sofa ฿43,800 ฿694 ฿694 ฿694 ฿694 ฿694 ฿694 ฿694 ฿694 ฿694 ฿694 ฿694 ฿694 ฿8,322 ฿41,610

Table and

chair ฿11,900 ฿188 ฿188 ฿188 ฿188 ฿188 ฿188 ฿188 ฿188 ฿188 ฿188 ฿188 ฿188 ฿2,261 ฿11,305

Down light

cabinet

/show

cabinet

฿7,800 ฿124 ฿124 ฿124 ฿124 ฿124 ฿124 ฿124 ฿124 ฿124 ฿124 ฿124 ฿124 ฿1,482 ฿7,410

Air

conditioner

฿89,700 ฿1,420 ฿1,420 ฿1,420 ฿1,420 ฿1,420 ฿1,420 ฿1,420 ฿1,420 ฿1,420 ฿1,420 ฿1,420 ฿1,420 ฿17,043 ฿85,215

Television ฿22,000 ฿348 ฿348 ฿348 ฿348 ฿348 ฿348 ฿348 ฿348 ฿348 ฿348 ฿348 ฿348 ฿4,180 ฿20,900

Stereo ฿12,900 ฿204 ฿204 ฿204 ฿204 ฿204 ฿204 ฿204 ฿204 ฿204 ฿204 ฿204 ฿204 ฿2,451 ฿12,255

Vacuum

cleaner

฿1,450 ฿23 ฿23 ฿23 ฿23 ฿23 ฿23 ฿23 ฿23 ฿23 ฿23 ฿23 ฿23 ฿276 ฿1,378

Water heater ฿5,000 ฿79 ฿79 ฿79 ฿79 ฿79 ฿79 ฿79 ฿79 ฿79 ฿79 ฿79 ฿79 ฿950 ฿4,750

Refrigerator ฿8,400 ฿133 ฿133 ฿133 ฿133 ฿133 ฿133 ฿133 ฿133 ฿133 ฿133 ฿133 ฿133 ฿1,596 ฿7,980

Telephone ฿1,900 ฿30 ฿30 ฿30 ฿30 ฿30 ฿30 ฿30 ฿30 ฿30 ฿30 ฿30 ฿30 ฿361 ฿1,805

Calculator/ca

shier

machine

฿1,150 ฿18 ฿18 ฿18 ฿18 ฿18 ฿18 ฿18 ฿18 ฿18 ฿18 ฿18 ฿18 ฿219 ฿1,093

Computer ฿34,000 ฿538 ฿538 ฿538 ฿538 ฿538 ฿538 ฿538 ฿538 ฿538 ฿538 ฿538 ฿538 ฿6,460 ฿32,300

Salon

Straight

Seduce ฿4,800 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿927 ฿4,637

Hair curler ฿4,800 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿927 ฿4,637

Hood Dryers ฿10,000 ฿161 ฿161 ฿161 ฿161 ฿161 ฿161 ฿161 ฿161 ฿161 ฿161 ฿161 ฿161 ฿1,932 ฿9,661

Hair steamer ฿7,000 ฿113 ฿113 ฿113 ฿113 ฿113 ฿113 ฿113 ฿113 ฿113 ฿113 ฿113 ฿113 ฿1,353 ฿6,763

Hair dryer ฿2,200 ฿35 ฿35 ฿35 ฿35 ฿35 ฿35 ฿35 ฿35 ฿35 ฿35 ฿35 ฿35 ฿425 ฿3,053

Chair Bases ฿7,600 ฿122 ฿122 ฿122 ฿122 ฿122 ฿122 ฿122 ฿122 ฿122 ฿122 ฿122 ฿122 ฿1,468 ฿7,342

Barber chair ฿1,800 ฿29 ฿29 ฿29 ฿29 ฿29 ฿29 ฿29 ฿29 ฿29 ฿29 ฿29 ฿29 ฿348 ฿1,739

Mirror ฿4,800 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿77 ฿927 ฿4,637

Barber scissor ฿5,000 ฿81 ฿81 ฿81 ฿81 ฿81 ฿81 ฿81 ฿81 ฿81 ฿81 ฿81 ฿81 ฿966 ฿4,831

Electronic

Clippers ฿3,400 ฿55 ฿55 ฿55 ฿55 ฿55 ฿55 ฿55 ฿55 ฿55 ฿55 ฿55 ฿55 ฿657 ฿3,285

Facial bed ฿5,800 ฿93 ฿93 ฿93 ฿93 ฿93 ฿93 ฿93 ฿93 ฿93 ฿93 ฿93 ฿93 ฿1,121 ฿5,603

Shampoo

bed ฿9,000 ฿145 ฿145 ฿145 ฿145 ฿145 ฿145 ฿145 ฿145 ฿145 ฿145 ฿145 ฿145 ฿1,739 ฿7,105

Hair

equipment

with the ฿900 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿174 ฿869

rolling cart ฿900 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿14 ฿174 ฿869

Spa and

cleanser

machine ฿12,000 ฿193 ฿193 ฿193 ฿193 ฿193 ฿193 ฿193 ฿193 ฿193 ฿193 ฿193 ฿193 ฿2,319 ฿11,593

Depreciation

-Equipment ฿80,000 ฿1,288 ฿1,288 ฿1,288 ฿1,288 ฿1,288 ฿1,288 ฿1,288 ฿1,288 ฿1,288 ฿1,288 ฿1,288 ฿1,288 ฿15,458 ฿77,288


Income of glow and glossy Beauty Salon

Year 1

In the first fourth month, we will begin to start our business. We do not have everything, so

we will buy and invest everything new for our business it makes our business does not have

income in this period.

Month List of Menu Income Expense Total

1 Land and building 10,000,000

Others 5,000

10,005,000

2 Design and modify Salon 50,000

Furniture 63,500

Electronic equipment 176,500

Equipment in Beauty Salon 80,000

Others 5,000 375,000

3 Design and modify Salon 50,000

Wi-Fi 590

Others 5,000 55,590

4 Product and cosmetic 119,100

Drinking & magazine 1,000

Staff trainer 10,000

Others 5,000

135,100

Total

10,570,690

Table 4.19 Income of glow and glossy Beauty Salon

-Operating cost

Raw materail

- Cosmetics 22,000

- Product in beauty salon 42,100

- Nail product 18,750

- Face product 36,250

Total 119,100

Direct labor cost (year 1-3)

- Barber 7 people 15,000/person 105,000/month

- Staff 10 people 6,500/person 65,000/month

- Cashier 1 people 5,500/person 5,500/month

- Housekeeping 1 people 5,200/person 5,200/month

- Reception 1 people 5,500/person 5,500/month

186,200

Direct labor cost (year 4-5)

- Barber 10 people 15,000/person 150,000/month

- Staff 14 people 6,500/person 91,000/month

- Cashier 1 people 5,500/person 11,000/month

- Housekeeping 2 people 5,200/person 10,400/month

- Reception 2 people 5,500/person 11,000/month

273,400

Management Analysis

- Administration Cost

We estimate the administration cost per month

No. List Amount

1 Electricity 17,000

2 Telephone 3,000

3 Internet 750

4 Water supply 4,000

Total 24,750

Table 4.20 Total administration cost

Chapter 5: Financial Analysis

Imcome Statement

Balance Sheet


Income

Statement

Year 1

May 31, 2005 June 30, 2005 July 31, 2005 August 31, 2005 September 30, 2005

Sale ฿662,950 ฿662,950 ฿1,106,250 ฿1,272,188 ฿1,106,250

Less: Cost of goods

sold ฿119,100

Gross profit ฿662,950 ฿662,950 ฿1,106,250 ฿1,153,088 ฿1,106,250

Operating expense

-Salaries expense

฿186,200 ฿186,200 ฿186,200 ฿186,200 ฿186,200

-Marketing expense

฿143,058 ฿143,058 ฿5,000 ฿9,000 ฿5,000

Administration

expense

฿24,750 ฿24,750 ฿24,750 ฿24,750 ฿24,750

-Drinking &

magazine expense

฿1,500 ฿1,500 ฿1,500 ฿1,500 ฿1,500

-Promote Salon

expense

฿2,000 ฿2,000

-Tax expense

-Repayment Loan

฿200,000 ฿200,000 ฿200,000 ฿200,000 ฿200,000

-Interest expense

฿28,000 ฿28,000 ฿28,000 ฿28,000 ฿28,000

-Utilities expense

฿3,000 ฿3,000 ฿3,000 ฿3,000 ฿3,000

Total operating

expense ฿588,508 ฿586,508 ฿448,450 ฿454,450 ฿448,450

Net Income ฿74,442 ฿76,442 ฿657,800 ฿698,638 ฿657,800

Income

Statement

Year 1

October 31, 2005 November 30, 2005 December 31, 2005 Year 1

Sale

฿1,106,250 ฿1,106,250 ฿1,272,188 ฿8,295,276

Less: Cost of goods

sold

฿119,100 ฿357,300

Gross profit

฿1,106,250 ฿1,106,250 ฿1,153,088 ฿7,937,976

Operating expense

-Salaries expense

฿186,200 ฿186,200 ฿186,200 ฿1,489,600

-Marketing expense

฿5,000 ฿5,000 ฿9,000 ฿324,116

Administration

expense

฿24,750 ฿24,750 ฿24,750 ฿198,000

-Drinking &

magazine expense

฿1,500 ฿1,500 ฿1,500 ฿12,000

-Promote Salon

expense

฿2,000 ฿6,000

-Tax expense

฿2,000 ฿2,000

-Repayment Loan

฿200,000 ฿200,000 ฿200,000 ฿2,400,000

-Interest expense

฿28,000 ฿28,000 ฿28,000 ฿336,000

-Utilities expense

฿3,000 ฿3,000 ฿3,000 ฿24,000

Total operating

expense

฿448,450 ฿448,450 ฿456,450 ฿4,791,716

Net Income

฿657,800 ฿657,800 ฿696,638 ฿3,146,260

Table 5.1: Income Statement Year 1

Income

Statement

Year 2

January 31, 2006 February 28, 2006 March 31, 2006 April 30, 2006 May 31, 2006

Sale

฿1,161,563 ฿1,161,563 ฿1,161,563 ฿1,335,797 ฿1,161,563

Less: Cost of goods

sold

฿119,100

Gross profit

฿1,161,563 ฿1,161,563 ฿1,161,563 ฿1,216,697 ฿1,161,563

Operating expense

-Salaries expense

฿186,200 ฿186,200 ฿186,200 ฿186,200 ฿186,200

-Marketing expense

฿5,000 ฿5,000 ฿5,000 ฿9,000 ฿5,000

Administration

expense

฿24,750 ฿24,750 ฿24,750 ฿24,750 ฿24,750

-Drinking &

magazine expense

฿1,500 ฿1,500 ฿1,500 ฿1,500 ฿1,500

-Promote Salon

expense

฿2,000 ฿2,000

-Tax expense

-Repayment Loan

฿200,000 ฿200,000 ฿200,000 ฿200,000 ฿200,000

-Interest expense

฿28,000 ฿28,000 ฿28,000 ฿28,000 ฿28,000

-Utilities expense

฿3,000 ฿3,000 ฿3,000 ฿3,000 ฿3,000

Total operating

expense

฿450,450 ฿448,450 ฿448,450 ฿454,450 ฿448,450

Net Income

฿711,113 ฿713,113 ฿713,113 ฿762,247 ฿713,113

Income

Statement

Year 2

June 30, 2006 July 31, 2006 August 31, 2006 September 30, 2006 October 31, 2006

Sale

฿1,161,563 ฿1,161,563 ฿1,335,797 ฿1,161,563 ฿1,161,563

Less: Cost of goods

sold

฿119,100

Gross profit

฿1,161,563 ฿1,161,563 ฿1,216,697 ฿1,161,563 ฿1,161,563

Operating expense

-Salaries expense

฿186,200 ฿186,200 ฿186,200 ฿186,200 ฿186,200

-Marketing expense

฿5,000 ฿5,000 ฿9,000 ฿5,000 ฿5,000

Administration

expense

฿24,750 ฿24,750 ฿24,750 ฿24,750 ฿24,750

-Drinking &

magazine expense

฿1,500 ฿1,500 ฿1,500 ฿1,500 ฿1,500

-Promote Salon

expense

฿2,000

-Tax expense

-Repayment Loan

฿200,000 ฿200,000 ฿200,000 ฿200,000 ฿200,000

-Interest expense

฿28,000 ฿28,000 ฿28,000 ฿28,000 ฿28,000

-Utilities expense

฿3,000 ฿3,000 ฿3,000 ฿3,000 ฿3,000

Total operating

expense

฿448,450 ฿448,450 ฿454,450 ฿448,450 ฿448,450

Net Income

฿713,113 ฿713,113 ฿762,247 ฿713,113 ฿713,113

Income Statement

Year 2

November 30, 2006 December 31, 2006 Year 2

Sale

฿1,161,563 ฿1,335,797 ฿14,461,458

Less: Cost of goods

sold

฿119,100 ฿357,300

Gross profit

฿1,161,563 ฿1,216,697 ฿14,104,158

Operating expense

-Salaries expense

฿186,200 ฿186,200 ฿2,234,400

-Marketing expense

฿5,000 ฿9,000 ฿72,000

Administration

expense

฿24,750 ฿24,750 ฿297,000

-Drinking &

magazine expense

฿1,500 ฿1,500 ฿18,000

-Promote Salon

expense

฿2,000 ฿8,000

-Tax expense

฿2,000 ฿2,000

-Repayment

Loan

฿200,000 ฿200,000 ฿2,400,000

-Interest expense

฿28,000 ฿28,000 ฿336,000

-Utilities

expense

฿3,000 ฿3,000 ฿36,000

Total operating

expense

฿448,450 ฿456,450 ฿5,403,400

Net Income ฿713,113 ฿1,673,147 ฿8,700,758


Income

Statement

Year 3

January 31, 2007 Febuary 28, 2007 March 31, 2007 April 30, 2007 May 31, 2007

Sale

฿1,219,641 ฿1,219,641 ฿1,219,641 ฿1,402,587 ฿1,219,641

Less: Cost of goods

sold

฿119,100

Gross profit

฿1,219,641 ฿1,219,641 ฿1,219,641 ฿1,283,487 ฿1,219,641

Operating expense

-Salaries expense

฿273,400 ฿273,400 ฿273,400 ฿273,400 ฿273,400

-Marketing expense

฿7,000 ฿7,000 ฿7,000 ฿12,000 ฿7,000

Administration

expense

฿24,750 ฿24,750 ฿24,750 ฿24,750 ฿24,750

-Drinking &

magazine expense

฿1,500 ฿1,500 ฿1,500 ฿1,500 ฿1,500

-Promote Salon

expense

฿2,000

-Tax expense

-Repayment Loan

฿200,000 ฿200,000 ฿200,000 ฿200,000 ฿200,000

-Interest expense

฿28,000 ฿28,000 ฿28,000 ฿28,000 ฿28,000

-Utilities expense

฿3,000 ฿3,000 ฿3,000 ฿3,000 ฿3,000

Total operating

expense

฿537,650 ฿537,650 ฿537,650 ฿544,650 ฿309,650

Net Income

฿681,991 ฿681,991 ฿681,991 ฿738,837 ฿909,991

Income

Statement

Year 3


Sale

฿1,219,641 ฿1,219,641 ฿1,402,587 ฿1,219,641 ฿1,219,641

Less: Cost of goods

sold

฿119,100

Gross profit

฿1,219,641 ฿1,219,641 ฿1,283,487 ฿1,219,641 ฿1,219,641

Operating expense

-Salaries expense

฿273,400 ฿273,400 ฿273,400 ฿273,400 ฿273,400

-Marketing expense

฿7,000 ฿7,000 ฿12,000 ฿7,000 ฿7,000

Administration

expense

฿24,750 ฿24,750 ฿24,750 ฿24,750 ฿24,750

-Drinking &

magazine expense

฿1,500 ฿1,500 ฿1,500 ฿1,500 ฿1,500

-Promote Salon

expense

฿2,000

-Tax expense

-Repayment Loan

฿200,000 ฿200,000 ฿200,000 ฿200,000 ฿200,000

-Interest expense

฿28,000 ฿28,000 ฿28,000 ฿28,000 ฿28,000

-Utilities expense

฿3,000 ฿3,000 ฿3,000 ฿3,000 ฿3,000

Total operating

expense

฿537,650 ฿537,650 ฿544,650 ฿537,650 ฿537,650

Net Income

฿681,991 ฿681,991 ฿738,837 ฿681,991 ฿681,991

Income

Statement

Year 3


Sale

฿1,219,641 ฿1,402,587 ฿15,184,530

Less: Cost of goods

sold

฿119,100 ฿357,300

Gross profit

฿1,219,641 ฿1,283,487 ฿14,827,230

Operating expense

-Salaries expense

฿273,400 ฿273,400 ฿3,280,800

-Marketing expense

฿7,000 ฿12,000 ฿99,000

Administration

expense

฿24,750 ฿24,750 ฿297,000

-Drinking &

magazine expense

฿1,500 ฿1,500 ฿18,000

-Promote Salon

expense

฿2,000 ฿6,000

-Tax expense

฿2,000 ฿2,000

-Repayment Loan

฿200,000 ฿200,000 ฿2,400,000

-Interest expense

฿28,000 ฿28,000 ฿336,000

-Utilities expense

฿3,000 ฿3,000 ฿36,000

Total operating

expense

฿537,650 ฿546,650 ฿6,474,800

Net Income ฿681,991 ฿736,837 ฿8,352,430


Income

Statement

Year 4


Sale

฿1,341,605 ฿1,341,605 ฿1,341,605 ฿1,542,846 ฿1,341,605

Less: Cost of goods

sold

฿119,100

Gross profit

฿1,341,605 ฿1,341,605 ฿1,341,605 ฿1,423,746 ฿1,341,605

Operating expense

-Salaries expense

฿273,400 ฿273,400 ฿273,400 ฿273,400 ฿273,400

-Marketing expense

฿7,000 ฿7,000 ฿7,000 ฿12,000 ฿7,000

Administration

expense

฿24,750 ฿24,750 ฿24,750 ฿24,750 ฿24,750

-Drinking &

magazine expense

฿1,500 ฿1,500 ฿1,500 ฿1,500 ฿1,500

-Promote Salon

expense

฿2,000

-Tax expense

-Repayment Loan

฿200,000 ฿200,000 ฿200,000 ฿200,000 ฿200,000

-Interest expense

฿28,000 ฿28,000 ฿28,000 ฿28,000 ฿28,000

-Utilities expense

฿3,000 ฿3,000 ฿3,000 ฿3,000 ฿3,000

Total operating

expense

฿537,650 ฿537,650 ฿537,650 ฿544,650 ฿537,650

Net Income

฿803,955 ฿803,955 ฿803,955 ฿879,096 ฿803,955

Income

Statement

Year 4


Sale

฿1,341,605 ฿1,341,605 ฿1,542,846 ฿1,341,605 ฿1,341,605

Less: Cost of goods

sold

฿119,100

Gross profit

฿1,341,605 ฿1,341,605 ฿1,423,746 ฿1,341,605 ฿1,341,605

Operating expense

-Salaries expense

฿273,400 ฿273,400 ฿273,400 ฿273,400 ฿273,400

-Marketing expense

฿7,000 ฿7,000 ฿12,000 ฿7,000 ฿7,000

Administration

expense

฿24,750 ฿24,750 ฿24,750 ฿24,750 ฿24,750

-Drinking &

magazine expense

฿1,500 ฿1,500 ฿1,500 ฿1,500 ฿1,500

-Promote Salon

expense

฿2,000

-Tax expense

-Repayment Loan

฿200,000 ฿200,000 ฿200,000 ฿200,000 ฿200,000

-Interest expense

฿28,000 ฿28,000 ฿28,000 ฿28,000 ฿28,000

-Utilities expense

฿3,000 ฿3,000 ฿3,000 ฿3,000 ฿3,000

Total operating

expense

฿537,650 ฿537,650 ฿544,650 ฿537,650 ฿537,650

Net Income

฿803,955 ฿803,955 ฿879,096 ฿803,955 ฿803,955

Income

Statement

Year 4


Sale

฿1,341,605 ฿1,542,846 ฿16,702,983

Less: Cost of goods

sold

฿119,100 ฿357,300

Gross profit

฿1,341,605 ฿1,423,746 ฿16,345,683

Operating expense

-Salaries expense

฿273,400 ฿273,400 ฿3,280,800

-Marketing expense

฿7,000 ฿12,000 ฿99,000

Administration

expense

฿24,750 ฿24,750 ฿297,000

-Drinking &

magazine expense

฿1,500 ฿1,500 ฿18,000

-Promote Salon

expense

฿2,000 ฿6,000

-Tax expense

฿2,000 ฿2,000

-Repayment Loan

฿200,000 ฿200,000 ฿2,400,000

-Interest expense

฿28,000 ฿28,000 ฿336,000

-Utilities expense

฿3,000 ฿3,000 ฿36,000

Total operating

expense

฿537,650 ฿546,650 ฿6,474,800

Net Income ฿803,955 ฿877,096 ฿9,870,883


Income

Statement

Year 5


Sale

฿1,542,846 ฿1,542,846 ฿1,542,846 ฿1,774,273 ฿1,542,846

Less: Cost of goods

sold

฿119,100

Gross profit

฿1,542,846 ฿1,542,846 ฿1,542,846 ฿1,655,173 ฿1,542,846

Operating expense

-Salaries expense

฿273,400 ฿273,400 ฿273,400 ฿273,400 ฿273,400

-Marketing expense

฿7,000 ฿7,000 ฿7,000 ฿12,000 ฿7,000

Administration

expense

฿17,750 ฿17,750 ฿17,750 ฿17,750 ฿17,750

-Drinking &

magazine expense

฿1,500 ฿1,500 ฿1,500 ฿1,500 ฿1,500

-Promote Salon

expense

฿2,000

-Tax expense

-Repayment Loan

฿200,000 ฿200,000 ฿200,000 ฿200,000 ฿200,000

-Interest expense

฿28,000 ฿28,000 ฿28,000 ฿28,000 ฿28,000

-Utilities expense

฿2,000 ฿2,000 ฿2,000 ฿2,000 ฿2,000

Total operating

expense

฿529,650 ฿529,650 ฿529,650 ฿536,650 ฿529,650

Net Income

฿1,013,196 ฿1,013,196 ฿1,013,196 ฿1,118,523 ฿1,013,196

Income

Statement

Year 5


Sale

฿1,542,846 ฿1,542,846 ฿1,774,273 ฿1,542,846 ฿1,542,846

Less: Cost of goods

sold

฿119,100

Gross profit

฿1,542,846 ฿1,542,846 ฿1,655,173 ฿1,542,846 ฿1,542,846

Operating expense

-Salaries expense

฿273,400 ฿273,400 ฿273,400 ฿273,400 ฿273,400

-Marketing expense

฿7,000 ฿7,000 ฿12,000 ฿7,000 ฿7,000

Administration

expense

฿17,750 ฿17,750 ฿17,750 ฿17,750 ฿17,750

-Drinking &

magazine expense

฿1,500 ฿1,500 ฿1,500 ฿1,500 ฿1,500

-Promote Salon

expense

฿2,000

-Tax expense

-Repayment Loan

฿200,000 ฿200,000 ฿200,000 ฿200,000 ฿200,000

-Interest expense

฿28,000 ฿28,000 ฿28,000 ฿28,000 ฿28,000

-Utilities expense

฿2,000 ฿2,000 ฿2,000 ฿2,000 ฿2,000

Total operating

expense

฿529,650 ฿529,650 ฿536,650 ฿529,650 ฿529,650

Net Income

฿1,013,196 ฿1,013,196 ฿1,118,523 ฿1,013,196 ฿1,013,196

Income

Statement

Year 5


Sale

฿1,542,846 ฿1,774,273 ฿19,208,433

Less: Cost of goods

sold

฿119,100 ฿357,300

Gross profit

฿1,542,846 ฿1,655,173 ฿18,851,133

Operating expense

-Salaries expense

฿273,400 ฿273,400 ฿3,280,800

-Marketing expense

฿7,000 ฿12,000 ฿99,000

Administration

expense

฿17,750 ฿17,750 ฿213,000

-Drinking &

magazine expense

฿1,500 ฿1,500 ฿18,000

-Promote Salon

expense

฿2,000 ฿6,000

-Tax expense

฿2,000 ฿2,000

-Repayment Loan

฿200,000 ฿200,000 ฿2,400,000

-Interest expense

฿28,000 ฿28,000 ฿336,000

-Utilities expense

฿2,000 ฿2,000 ฿24,000

Total operating

expense

฿529,650 ฿538,650 ฿6,378,800

Net Income ฿1,013,196 ฿1,116,523 ฿12,472,333


Glow & Glossy

Balance Sheet

Jan31,05 Feb 28,05 Mar 31,05 Apr 30,05 May 31,05 Jun 30,05 Jul 31,05 Aug 31,05 Sep 30,05 Oct 31,05 Nov 30, 05 Dec 31,05 Year 1

Assets

Current assets:

Cash ฿1,767,000 ฿1,189,500 ฿930,910 ฿577,310 ฿422,252 ฿269,194 ฿697,494 ฿1,047,532 ฿1,475,832 ฿1,904,132 ฿2,332,432 ฿2,682,470 ฿2,682,470

Cosmetic product ฿119,100 ฿119,100 ฿119,100 ฿119,100 ฿238,200 ฿238,200 ฿238,200 ฿238,200 ฿357,300 ฿357,300

Design and modify ฿25,000 ฿50,000 ฿50,000 ฿50,000 ฿50,000 ฿50,000 ฿50,000 ฿50,000 ฿50,000 ฿50,000 ฿50,000 ฿50,000

Furniture ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000

Wi-Fi ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590

Drinking & Magazine ฿1,500 ฿3,000 ฿4,500 ฿6,000 ฿7,500 ฿9,000 ฿10,500 ฿12,000 ฿12,000

Equipment in beauty salon ฿78,712 ฿77,424 ฿76,136 ฿74,848 ฿73,560 ฿72,272 ฿70,984 ฿69,696 ฿68,408 ฿67,120 ฿65,832 ฿65,832

Equipment ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500

Other current assets ฿5,000 ฿10,000 ฿15,000 ฿20,000 ฿20,000 ฿20,000 ฿20,000 ฿20,000 ฿20,000 ฿20,000 ฿20,000 ฿20,000 ฿20,000

Land ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000

Building ฿3,936,667 ฿3,873,334 ฿3,810,001 ฿3,746,668 ฿3,683,335 ฿3,620,002 ฿3,556,669 ฿3,493,336 ฿3,430,003 ฿3,366,670 ฿3,303,337 ฿3,240,004 ฿3,240,004

Accumulate dp.-Eq. beauty salon ฿1,288 ฿2,576 ฿3,864 ฿5,152 ฿6,440 ฿7,728 ฿9,016 ฿10,304 ฿11,592 ฿12,880 ฿14,168 ฿14,168

Accumulate dp.-Building ฿63,333 ฿126,666 ฿189,999 ฿253,332 ฿316,665 ฿379,998 ฿443,331 ฿506,664 ฿569,997 ฿633,330 ฿696,663 ฿759,996 ฿759,996

prepaid interest ฿28,000 ฿56,000 ฿84,000 ฿112,000 ฿140,000 ฿168,000 ฿196,000 ฿224,000 ฿252,000 ฿280,000 ฿308,000 ฿336,000 ฿336,000

Total asset

฿11,800,000

฿11,600,000

฿11,400,000

฿11,198,500

฿11,072,942

฿10,949,384

฿11,407,184

฿11,905,822

฿12,363,622 ฿12,821,422

฿13,279,222

฿13,777,860

฿13,777,860

Liabilities

Note payable

฿11,800,000

฿11,600,000

฿11,400,000

฿11,200,000

฿11,000,000

฿10,800,000

฿10,600,000

฿10,400,000

฿10,200,000 ฿10,000,000 ฿9,800,000 ฿9,600,000 ฿9,600,000

Total liabilities

฿11,800,000

฿11,600,000

฿11,400,000

฿11,200,000

฿11,000,000

฿10,800,000

฿10,600,000

฿10,400,000

฿10,200,000 ฿10,000,000 ฿9,800,000 ฿9,600,000 ฿9,600,000

Equity

Owner, Capital ฿0 ฿0 ฿0 ฿0 ฿74,442 ฿150,884 ฿808,684 ฿1,507,322 ฿2,165,122 ฿2,822,922 ฿3,480,722 ฿4,179,360 ฿4,179,360

Total liabilities and equity

฿11,800,000

฿11,600,000

฿11,400,000

฿11,200,000

฿11,074,442

฿10,950,884

฿11,408,684

฿11,907,322

฿12,365,122 ฿12,822,922

฿13,280,722

฿13,779,360

฿13,779,360

Table 5.6: Balance sheet Year 1

Glow & Glossy

Balance Sheet

Jan 31,06 Feb 28,06 Mar31,06 Apr 30,06 May 31,06 Jun 30, 06 Jul 31,06 Aug 31,06 Sep 30,06 Oct 31,06 Nov 30,06 Dec 31,06 Year 2

Assets

Current assets:

Cash ฿3,166,083 ฿3,649,696 ฿4,133,309 ฿4,546,956 ฿5,030,569 ฿5,514,182 ฿5,997,795 ฿6,411,442 ฿6,895,055 ฿7,378,668 ฿7,862,281 ฿8,273,928 ฿8,273,928

Cosmetic product ฿357,300 ฿357,300 ฿357,300 ฿476,400 ฿476,400 ฿476,400 ฿476,400 ฿595,500 ฿595,500 ฿595,500 ฿595,500 ฿714,600 ฿714,600

Design and modify ฿50,000 ฿50,000 ฿50,000 ฿50,000 ฿50,000 ฿50,000 ฿50,000 ฿50,000 ฿50,000 ฿50,000 ฿50,000 ฿50,000 ฿50,000

Furniture ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000

Wi-Fi ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590

Drinking & Magazine ฿13,500 ฿15,000 ฿16,500 ฿18,000 ฿19,500 ฿21,000 ฿22,500 ฿24,000 ฿25,500 ฿27,000 ฿28,500 ฿30,000 ฿30,000

Equipment in beauty salon ฿64,544 ฿63,256 ฿61,968 ฿60,680 ฿59,392 ฿58,104 ฿56,816 ฿55,528 ฿54,240 ฿52,952 ฿51,664 ฿50,376 ฿50,376

Equipment ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500


Land ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000

Building ฿3,176,671 ฿3,113,338 ฿3,050,005 ฿2,986,672 ฿2,923,339 ฿2,860,006 ฿2,796,673 ฿2,733,340 ฿2,670,007 ฿2,606,674 ฿2,543,341 ฿2,480,008 ฿2,480,008

Accumulate dp.-Eq. beauty salon ฿15,456 ฿16,744 ฿18,032 ฿19,320 ฿20,608 ฿21,896 ฿23,184 ฿24,472 ฿25,760 ฿27,048 ฿28,336 ฿29,624 ฿29,624

Accumulate dp.-Building ฿823,329 ฿886,662 ฿949,995 ฿1,013,328 ฿1,076,661 ฿1,139,994 ฿1,203,327 ฿1,266,660 ฿1,329,993 ฿1,393,326 ฿1,456,659 ฿1,519,992 ฿1,519,992


Total asset

฿14,290,973

฿14,804,086

฿15,317,199

฿15,879,446

฿16,392,559

฿16,905,672

฿17,418,785

฿17,981,032

฿18,494,145 ฿19,007,258

฿19,520,371

฿20,080,618

฿20,080,618

Liabilities

Note payable ฿9,400,000 ฿9,200,000 ฿9,000,000 ฿8,800,000 ฿8,600,000 ฿8,400,000 ฿8,200,000 ฿8,000,000 ฿7,800,000 ฿7,600,000 ฿7,400,000 ฿7,200,000 ฿7,200,000

Total liabilities ฿9,400,000 ฿9,200,000 ฿9,000,000 ฿8,800,000 ฿8,600,000 ฿8,400,000 ฿8,200,000 ฿8,000,000 ฿7,800,000 ฿7,600,000 ฿7,400,000 ฿7,200,000 ฿7,200,000

Equity

Owner, Capital ฿4,892,473 ฿5,605,586 ฿6,318,699 ฿7,080,946 ฿7,794,059 ฿8,507,172 ฿9,220,285 ฿9,982,532

฿10,695,645 ฿11,408,758

฿12,121,871

฿12,882,118

฿12,882,118


฿14,292,473

฿14,805,586

฿15,318,699

฿15,880,946

฿16,394,059

฿16,907,172

฿17,420,285

฿17,982,532

฿18,495,645 ฿19,008,758

฿19,521,871

฿20,082,118

฿20,082,118


Glow & Glossy

Balance Sheet

Jan 31,07 Feb 28,07 Mar 31,07 Apr 30,07 May 31,07 Jun 30,07 Jul 31,07 Aug 31,07 Sep 30,07 Oct 31,07 Nov 30,07 Dec 31,07 Year 3

Assets

Current assets:

Cash ฿8,726,419 ฿9,178,910 ฿9,631,401

฿10,021,638

฿10,474,129

฿10,926,620

฿11,379,111

฿11,769,348

฿12,221,839 ฿12,674,330

฿13,126,821

฿13,515,058

฿13,515,058

Cosmetic product ฿714,600 ฿714,600 ฿714,600 ฿833,700 ฿833,700 ฿833,700 ฿833,700 ฿952,800 ฿952,800 ฿952,800 ฿952,800 ฿1,071,900 ฿1,071,900


Furniture ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000

Wi-Fi ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590



Equipment ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500


Land ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000

Building ฿2,416,675 ฿2,353,342 ฿2,290,009 ฿2,226,676 ฿2,163,343 ฿2,100,010 ฿2,036,677 ฿1,973,344 ฿1,910,011 ฿1,846,678 ฿1,783,345 ฿1,720,012 ฿1,720,012


Accumulate dp.-Building ฿1,583,325 ฿1,646,658 ฿1,709,991 ฿1,773,324 ฿1,836,657 ฿1,899,990 ฿1,963,323 ฿2,026,656 ฿2,089,989 ฿2,153,322 ฿2,216,655 ฿2,279,988 ฿2,279,988

prepaid interest ฿700,000 ฿728,000 ฿756,000 ฿784,000 ฿812,000 ฿840,000 ฿868,000 ฿896,000 ฿924,000 ฿952,000 ฿980,000 ฿1,008,000 ฿1,008,000

Total asset

฿20,562,609

฿21,044,600

฿21,526,591

฿22,065,428

฿22,547,419

฿23,029,410

฿23,511,401

฿24,050,238

฿24,532,229 ฿25,014,220

฿25,496,211

฿26,033,048

฿26,033,048

Liabilities

Note payable ฿7,000,000 ฿6,800,000 ฿6,600,000 ฿6,400,000 ฿6,200,000 ฿6,000,000 ฿5,800,000 ฿5,600,000 ฿5,400,000 ฿5,200,000 ฿5,000,000 ฿4,800,000 ฿4,800,000


Equity

Owner, Capital

฿13,564,109

฿14,246,100

฿14,928,091

฿15,666,928

฿16,348,919

฿17,030,910

฿17,712,901

฿18,451,738

฿19,133,729 ฿19,815,720

฿20,497,711

฿21,234,548

฿21,234,548


฿20,564,109

฿21,046,100

฿21,528,091

฿22,066,928

฿22,548,919

฿23,030,910

฿23,512,901

฿24,051,738

฿24,533,729 ฿25,015,720

฿25,497,711

฿26,034,548

฿26,034,548


Glow & Glossy

Balance Sheet


Assets

Current assets:

Cash

฿14,089,553

฿14,664,048

฿15,238,543

฿15,769,039

฿16,343,534

฿16,918,029

฿17,492,524

฿18,023,020

฿18,597,515 ฿19,172,010

฿19,746,505

฿20,275,001

฿20,275,001

Cosmetic product ฿1,071,900 ฿1,071,900 ฿1,071,900 ฿1,191,000 ฿1,191,000 ฿1,191,000 ฿1,191,000 ฿1,310,100 ฿1,310,100 ฿1,310,100 ฿1,310,100 ฿1,429,200 ฿1,429,200


Furniture ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000

Wi-Fi ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590



Equipment ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500


Land ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000

Building ฿1,656,679 ฿1,593,346 ฿1,530,013 ฿1,466,680 ฿1,403,347 ฿1,340,014 ฿1,276,681 ฿1,213,348 ฿1,150,015 ฿1,086,682 ฿1,023,349 ฿960,016 ฿960,016



prepaid interest ฿1,036,000 ฿1,064,000 ฿1,092,000 ฿1,120,000 ฿1,148,000 ฿1,176,000 ฿1,204,000 ฿1,232,000 ฿1,260,000 ฿1,288,000 ฿1,316,000 ฿1,344,000 ฿1,344,000

Total asset

฿26,637,043

฿27,241,038

฿27,845,033

฿28,524,129

฿29,128,124

฿29,732,119

฿30,336,114

฿31,015,210

฿31,619,205 ฿32,223,200

฿32,827,195

฿33,504,291

฿33,504,291

Liabilities

Note payable ฿4,600,000 ฿4,400,000 ฿4,200,000 ฿4,000,000 ฿3,800,000 ฿3,600,000 ฿3,400,000 ฿3,200,000 ฿3,000,000 ฿2,800,000 ฿2,600,000 ฿2,400,000 ฿2,400,000


Equity

Owner, Capital

฿22,038,543

฿22,842,538

฿23,646,533

฿24,525,629

฿25,329,624

฿26,133,619

฿26,937,614

฿27,816,710

฿28,620,705 ฿29,424,700

฿30,228,695

฿31,105,791

฿31,105,791


฿26,638,543

฿27,242,538

฿27,846,533

฿28,525,629

฿29,129,624

฿29,733,619

฿30,337,614

฿31,016,710

฿31,620,705 ฿32,224,700

฿32,828,695

฿33,505,791

฿33,505,791

Glow & Glossy

Balance Sheet Table 5.9: Balance sheet Year 4


Assets

Current assets:

Cash

฿21,058,697

฿21,842,393

฿22,626,089

฿23,396,012

฿24,179,708

฿24,963,404

฿25,747,100

฿26,517,023

฿27,300,719 ฿28,084,415

฿28,868,111

฿29,636,034

฿29,636,034



Furniture ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000

Wi-Fi ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590



Equipment ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500


Land ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000

Building ฿896,683 ฿833,350 ฿770,017 ฿706,684 ฿643,351 ฿580,018 ฿516,685 ฿453,352 ฿390,019 ฿326,686 ฿263,353 ฿200,020 ฿200,020




Total asset

฿34,317,487

฿35,130,683

฿35,943,879

฿36,862,402

฿37,675,598

฿38,488,794

฿39,301,990

฿40,220,513

฿41,033,709 ฿41,846,905

฿43,410,101

฿43,576,624

฿43,576,624

Liabilities

Note payable ฿2,200,000 ฿2,000,000 ฿1,800,000 ฿1,600,000 ฿1,400,000 ฿1,200,000 ฿1,000,000 ฿800,000 ฿600,000 ฿400,000 ฿200,000 ฿0 ฿0

Total liabilities ฿2,200,000 ฿2,000,000 ฿1,800,000 ฿1,600,000 ฿1,400,000 ฿1,200,000 ฿1,000,000 ฿800,000 ฿600,000 ฿400,000 ฿200,000 ฿0 ฿0

Equity

Owner, Capital

฿32,118,987

฿33,132,183

฿34,145,379

฿35,263,902

฿36,277,098

฿37,290,294

฿38,303,490

฿39,422,013

฿40,435,209 ฿41,448,405

฿42,461,601

฿43,578,124

฿43,578,124


฿34,318,987

฿35,132,183

฿35,945,379

฿36,863,902

฿37,677,098

฿38,490,294

฿39,303,490

฿40,222,013

฿41,035,209 ฿41,848,405

฿42,661,601

฿43,578,124

฿43,578,124


Table: 5.11 Statement of cash flow

Glow & Glossy

Statement of Cash Flows

Cash flows from operating activities:

Cash received from customers ฿8,295,276

Cash paid for salaries -฿1,489,600

Cash paid for promote -฿6,000

Cash paid for tax -฿2,000

Cash paid for administratvie -฿198,000

Cash paid for marketing -฿324,116

Cash pais for interest -฿336,000

Cash paid for Wi-Fi -฿590

Cash paid for Drinking and Magazine -฿12,000

Cash paid for product -฿357,300

Net cash provide by operating activities ฿5,569,670

Cash flows from investing activities:

Cash paid for equipment -฿176,500

Cash paid for equipment in beauty salon -฿80,000

Cash paid for design and modify -฿50,000

Cash paid for land -฿6,000,000

Cash paid for furniture -฿63,000

Cash paid for building -฿4,000,000

Net cash provide by investing activities -฿10,369,500

Cash flow from financing activities

Cash received from loan ฿12,000,000

Cash paid for repayment note payable -฿2,400,000

Net cash provide by financing activities ฿9,600,000

Net increase in cash ฿4,800,170

Cash, January 1,2005 ฿1,767,000

Cash, December 31, 2005 ฿6,567,170

Glow & Glossy























Table: 5.12 Statement of Cash Flow Year 1





Cash, January 1,2005 ฿3,166,038

Cash, December 31, 2005 ฿10,798,706

Chapter 6: Risk management

Internal risk

Main Types of hazard

1. Slips, trips and falls

Most accidents occur when staff trip over trailing leads and even floor surfaces, or fall when

trying to reach items e.g. by standing on chairs.

Managing the Risk

Fasten cables and leads securely or re-route overhead if possible.

Unplug all equipment when not in use.

Keep passageways, workstations, and stairs clear. Clean up spillages

immediately

Provide adequate lighting.

Provide proper step ladders to reach anything not accessible from the ground.

2. Fire

Obstructed exit routes, for example by stock, can prevent escape and provide fuel for fires.

Many products used in beauty treatments, particularly aerosols, re highly flammable and

potentially explosive if exposed to high temperatures.

Managing the Risk

Keep all escape routes and fire exits clear, and make regular checks to

ensure his is the case.

Store products, particularly aerosols, away from naked flames or sources

of heat, t or below room temperature and in a dry atmosphere.

Do not use portable gas heaters as they have a naked flame.

Switch off and unplug all electrical appliances at night.

Make sure employees are aware of the action they must take in the event of a fire.

3. Electrical Safety

Many of the electrical appliances used n beauty salons are subjected to considerable wear and

tear.

Managing the Risk

Devise a system for regularly checking all portable electrical equipment,

such as depilation equipment, sunbeds, wax pots etc. and for marking

faulty equipment and preventing its use until repaired. (It is useful to

individually number equipment).

Keep a maintenance log for electrical equipment.

Fit 30mA residual current devices (RCD's) to all sockets which hand held

equipment and sunbeds are plugged into.

Provide adequate sockets at every workstation do not overload sockets and

avoid the use of adaptors.

Ensure all hot and cold water pipes are suitably bonded and earthed.

4. Manual Handling

Lifting and moving stock and working at poorly designed workstations may cause ask injury

or muscular strain.

Managing the Risk

Avoid lifting items which are too heavy - use trolleys, lifts or other devices

here possible.

Train staff in proper lifting techniques.

Design workstations to ensure staff have sufficient room to move around when working and

provide chairs which can be adjusted depending on the size of the client and therapist.

5. Hazardous Substances

Some of the preparations and products used in the beauty salon contain harmful substances

which can cause both skin and respiratory problems. Products used for cleaning can also e

hazardous.

Managing the Risk

Make a list of all hazardous products used in the salon and obtain hazard

data sheets from the manufacturers.

Make sure you are using the safest products available and that they comply

with the Cosmetic Products (Safety) Regulations.

Ensure you assess all new products before use.

Store and use all products in accordance with manufacturers instructions.

Take care when disposing of surplus/out of date stock, following

manufacturers guidance or return to manufacturer.

If signs of dermatitis or asthma are detected suitable action should be taken

to minimize the problem e.g. provide barrier creams and gloves, improve

ventilation and monitor to ensure gloves etc. are used.

Train staff in the safe use of chemicals

6. Hygiene

There is risk of transmission of infection when using equipment and products on different

clients

Managing the Risk

Make sure 'hard' re-usable equipment such as tweezers and cuticle knives can

be sterilised between use on clients by a glass-bead steriliser or an autoclave.

NB. 'Ultra-violet sterilisers' DO NOT sterilise. Ultra violet light has

disinfectant properties only.

. Use disposable products where possible e.g. sterile disposable needles for

electrolysis and orange sticks and emery boards for manicures, to avoid the

need to sterilise such equipment between treatments.

Provide 'sharps' boxes for disposal of needles, blades etc. sharps' boxes

should be disposed of by a registered waste carrier.

Use techniques which prevent cross contamination of creams, make-up

products, wax pots etc. NEVER re-filter depilatory wax.

Thoroughly cleanse brushes, sponges, towels etc. between uses.

Contact your local council to register with them if you are carrying out skin piercing

treatments such as electrolysis, acupuncture or ear piercing.

Financial risk in our beauty Salon

We will example of the risk case of the financial in our salon to show the detail of the

financial if our sale is decrease.

Glow &

Glossy

Sale decrease 20%

Income

Statement

Year 1 Year 2 Year 3 Year 4 Year 5

Sale

6,636,2

21

11,569,

166

12,147,

624

13,36

2,386

15,366,

746

Less: Cost of

goods sold

357,30

0

357,30

0

357,30

0

357,3

00

357,30

0

Gross profit

6,278,9

21

11,211,

866

11,790,

324

13,00

5,086

15,009,

446

Operating

expense

-Salaries

expense

1,489,6

00

2,234,4

00

3,280,8

00

3,280,8

00

3,280,8

00

-Marketing

expense

324,11

6 72,000 99,000 99,000 99,000

-

Administration

expense

198,00

0

297,00

0

297,00

0

297,00

0

213,00

0

-Drinking

& magazine

expense 12,000 18,000 18,000 18,000 18,000

-Promote

Salon expense 6,000 8,000 6,000 6,000 6,000

-Tax

expense 2,000 2,000 2,000 2,000 2,000

-Repayment

Loan

2,400,0

00

2,400,0

00

2,400,0

00

2,400,0

00

2,400,0

00

Table 6.1 Financial risk in our beauty Salon

You will see that follow the table if the sale decrease 20% it effect to our net income.

The net income of each year will decrease 20% follow this

This result makes our business have the less profit every year.

Table 6.2 The result makes our business have the less profit every year

-Interest

expense

336,00

0

336,00

0

336,00

0

336,00

0

336,00

0

-Utilities

expense 24,000 36,000 36,000 36,000 24,000

Total operating

expense

4,791,7

16

5,403,4

00

6,474,8

00

6,474,

800

6,378,8

00

Net Income

1,487,2

05

5,808,4

66

5,315,5

24

6,530,

286

8,630,6

46

Year Income of our business Income from sale decrease

20%

1

3,146,260

1,487,205

2

8,700,758

5,808,466

3

8,352,430 5,315,524

4

9,870,883 6,530,286

5

12,472,333

8,630,646

External forces

Economic condition

Although, now economic crisis occur in Thailand but, decoration still main factor of

customer decision making that is good looking shop but not too expensive services charge.

Beauty salon business develops all the time but not too fast. This business makes profits from

any ages. The features are different and modern. Now many people are unemployment so, the

number of people who interest in beauty salon business increase. Because this business

receive less effect from economic crisis that beauty salon have loyalty customer who must

to use service always such as shampoo or hair cut ,especially female must cut their hair every

1-2 month depend on short hair or long hair , male average about 1 time /month and the

chemistry hair that god generate income such as rebounding ,hair color high light and

straightening also that have make up and manicure as long as people want to good look ,so

this business can .Beauty salon schools are very popular and high rate completions. This

business cans survival but, other business has declined. According to Manager Newspaper

“female pay at least 100 baths per month for use beauty salon services in general”

From the examined for the National Statistical Office in 2002 meet the beauty salon

business can generate income more 5 million baht , and have growth 3 percentage rates per

year , regard the potential business that can generate more incomes but the effect from lose

take care controlled from the government sector long ago that is the caused a problem this

business such as education instruction vocation beauty course that no have the standard , not

have the arrangement tests identity vocation technician card which make people receives to

serve that not justice from the beautician , lose the knowledge and bad management , and

bad planning business ,have about 90 beauty percentage business persons who is the minor

business person that quickly to filed.

From market situation of beauty salon in 2-3 year ago, can observe that has many new beauty

salon which opposite with the investment in the country that beginning to slow down occur

from many sector .Firstly people get to lean beauty vocation more than the in past the beauty

salon that popular for woman who has the a little education and teenager in rural. The

expense for general beauty salon course about 5,000 baht and beauty salon course famous

http://dict.longdo.com/search/examine%20for

about 15,000-50,000 baht. The income from beauty salon business of employee such as the

officer wash the hair the salary about 2,000 a baht up, (exclusive the tips) if be a professional

stylist will get the money about 3,000 -10,000 baht up this only especial very small beauty

salon for owner who get money not less than 3,000 a baht per month that make money better

than people graduate from the commerce. In this reason refer to the popular of beauty salon

school that educate and serve the beauty salon too.

GDP Trends

From the data of the National Statistical Office in year2000 that market cost within year 2002

has about 1,104 million baht. For market foreign countries cost that the government

department encourage the exporting about the income of beauty business in high class shop

has the income from foreigners about 328.50 million baht per year and for middle class shop

has the income from foreigners about 41 million baht per year.

GNP trends

A chance to the foreign countries that mostly no a chance will expand to the foreign countries

because no have money to investment but for the entrepreneur who think to have a chance

because have the specialist beautician can expand the market to the foreign countries.

Government stability

Legal and regulatory risk

In beauty salon business has the character of the organization in a business that likes ordinary

partnership because the character of the business is investing since 2 persons up .The

advantages of this business are easy to establish , there is the stability of the finance,

have effective , decrease the condition of risk but the disadvantages of this business , have

slowly process , and may be have the conflict between the partner , must responsible a

unlimited debt. Mostly in this business will manage in family or family business that protects

the any conflict that will occur.

Register for establish beauty salon

The establishment of beauty salon business must have the influent of government in part of

other legal regulations that have the taxation law, accounting law, social security law,

environment law, publish health law and limited partnership law. Other of government

influence such as registration to make the business, other infrastructure law, and employment

registration and ask for permission about enlarge the building form public works department

of this region etc.

The requirement supports from government have 3 sectors are find the source of investment

funds, encourage to train the knowledge in other skill, and service of department of

employment. The training that wants from 3 states is the administration or organization

management, designing modern hairstyle and customer relationship management.

In beauty salon business have contract are 6 contracts

- Contract business franchise. Why must this contract because it is evidence in

copyright of business which owner buy. For bring it to operations correctly. In the

contract may be identified about processes and procedures that management and

duration which buy copyright. Litigant in this contract are franchise business owner.

- Building rental agreement / area. Why must this contract because it is evidence in

rent. For use is location in operation. It must have identified location which owner

does contract, date made, identified the lessor and renter, rental duration, rental

amount, terms and relevant. Litigant in this contract are venue owners.

- Contracts for investment lending. Why must this contract because it is evidence in

take on loan. For owner will bring money which receive to expense or invest in

business. In contract will identified loan amount, duration in reimburse and

amount to repay. Litigant in this contract are financial institution.

- Contract for the installation and use of infrastructure. Why must this contract

because it is evidence for apply and bring it is functionality within the business.

Litigant in this contract are Metropolitan Electricity Authority, the Water Authority,

Telephone Organization of Thailand.

- Contract design and decoration (external and internal). In the operation, Design

shape and character of business. Foe use image of business. It is important in attract

for people who interest come in service of business. So, in decorate or build location

which use operates. It must to make contract for decorate contract (contractor)

operation completed in duration and conditions which define. Litigant in this contract

are contractors.

- Contract hires people to work in business. Why must this contract because it is

evidence in hire give operate business instead owner business. Contract will identified

about hire duration, amount of employment and other conditions which concern.

Litigant in this contract are employees.

Social factor

“Popularity” is influence which has most important to change behavior of consumers. In each

generation, it is often to change form about beauty and fashion. So, popularity has effect to

people in that social. In addition, culture and environment have influence to change behavior

too. Because people in other culture receive aliment from their culture and environment

which they stay has the part in receive popularity of that culture. Popularity is not happen

from nature but it is believe which build to happen and continue in operate to generation.

Population of beauty do change follow in time and society. Example, in the past, Thai women

believe in if woman have black teeth. She is beautiful. Or in the past, Western women must

have chubby shape that has good look. In the present, beauties of Thailand are having white

and delicate skin and they will have slim shape. This form of beauty has been publishing by

advertising beauty product or stage beauty pageant. Now, that qualification become to

standard of Thai women in the present. That mean Thai women can’t choose beauty in their

style.

In women open this beauty image. It makes women compare with women in magazine or

advertise product, aesthetic service and many women think her has abnormal or has low

beauty than standard. It was according with research in the United Sates that find in open

media which often to present image of beauty women and it makes some women not satisfy

in their beauty and shape. If intimate friends abide in popularity of beauty which have white

and delicate skin and slim beauty. It does pressure to that women group find solution by

make surgery. Media have influence in change beauty popularity in positive and negative.

And in some culture have not popularity in beauty Example, Islam women because they strict

in about their religion. They usually use veil on their face. So, it has little opportunity in serve

beauty service to them.

We can say about risk of beauty salon business that has many factor about social, culture and

environment which have effect to this business. In addition, we must consider about

appropriate in make this business in that social. And we must follow and update to fast

change of popularity in that social for make our business still to securely and long standing.

Technology factor

In the past people don’t appreciate about the relationship of beauty salon and internet that use

in the business for apply to marketing tool depend on the purpose and the imagination will

of each person can apply to succeed and of that business .Beauty salon use the benefit of

internet for promote the performance of hairstylist and make-up artist of Thailand that is the

importance factor that have website to are mass media that promote Thai beauty salon to

the worldwide .In fact objective for aware other people get to know about the performance of

Thai hairstylist and make-up artist not less than the foreign hairstylist and make-up artist ,

especially in about putting up one's hair , Thai hairstylist excellent for this case , but not have

a chance goes to work in the foreign countries . At the present time the beauty salon business

have the encouragement and promote the Thai hair stylist by focus on the component of salon

must to use the performance of Thai people are the stylist or model must to be Thai people

.The information in the home page will have the history of hair stylist ,make up artist and the

http://dict.longdo.com/search/appreciate

http://dict.longdo.com/search/at%20the%20present%20time

tendency of new hairstyle, including , the fashion shows, , include service charge price and

travel map come to at a salon and have the e-mail for check the feedback and answer the

question of customer. The most feedback is having many foreigners get to use service by get

to know the information from internet such as Chalachon Salon etc.

Nowadays the beauty salon change the idea by use the marketing strategy in to beauty salon

business from in the past when saw other people make salon business that get more profit that

refer to have the conform or copy the concept of the competitors because think it is easy,

low invest that can stay for a moment must to fail , or can not to make a profit from this

business, excellently merely break even and in changing way thinks from the beautician to

be executive beauty salon business or beauty expert that help you more succeed and have

more chance to survives in beauty salon business .

Competitors

Beauty salon competitive

Nowadays beauty salons are more growth and develop in the society. This business can

receive the money from every sexual in the society too. Today there are many beauty salon

business and they have the own Modern and different design to attract the customer, Then the

competitive in this business depend on the new technical for this business and increase

market share. More Salon institution fight with other competitor to find the customer by they

focus on the worker, student and housewife group. Other with same level of ability will open

the same service, since this business model is easy to replicate. This salon cannot growth for

everything is depending on the service and expert beautician ability.

In more than ten year ago have less the beauty salon school such as Ges Siam,Duang Dow

and Jantana etc.In each day will have applicants study don't lower than 5 people that pay the

course fee about 5,000 baht up but , nowadays have 100 beauty salon schools this still not

include a branch in rural .The price of course depend upon the level s of the school that about

5,000-50,000 baht when have the beauty salon school more opening that have competition

for attract a customer come to study. The strategies that use to attract the customer to study

are the reputation of beauty salon, instructor and the modern course etc. but it can not to serve

the satisfy of the customer who want to learn in each level because someone want to learn but

http://dict.longdo.com/search/conform

http://dict.longdo.com/search/instructor

not have the money. So, nowadays have some the beauty salon school that more successful

such as Vita Design that focus on the lower

level market and housekeeper level .The course that study in each the department such as

cut the hair , put up one's hair , dress a fingernail , body massage ,facial massage etc. The fee

of each the department about 1,000 baht per department to study in 10 day by the customer

can choose them interesting department. In the beauty salon business have high competition

and the competitive advantage of beauty salon business is the development or the modern of

new trends fashion all time.

http://dict.longdo.com/search/successful

Chapter 7: Summary

Introduction

The one business that is interesting for do that not uses much money to invest and get more

profit back to the owner or investor is Beauty Salon Business because today the group of

women population have more than men people. . Therefore the beauty salon business is a

small business but it has more advantages than big business. Our business will be making in

municipal of Chiang-Mai province, because of it is second capital of Thailand and it become

number one of the province in the northern of Thailand that have high population. The

information of Chiang Mai people by divide in to the sexual and we see that in Chiang Mai

province there are women than men.

Income or profit in this business not depend on hair cut, but it depending on quality of

various service that our business provide to the customer to make the group of customer

satisfaction. And we still found about the number of people that use Wi-Fi and internet in this

province is high to 94% (from poll of comment on website in Chiang-Mai). Our Beauty Salon

applies the new technology that is the hair design style program. It is the good program for

customer chose their hair style by themselves with our salon’s computer. The other income

that we will get from sell hair product by we will get the product from our supplier and sell it

to the customer by we will charge the price for the product.

The project Beauty salon business has required knowledge and objective such as for study in

the real situation and analysis situation. For analyze to set the goal and management of

project. For study return and risk of project, etc.

Expectations of the project Beauty salon business are the way that conduct to the objective

and made the business accomplish such as can analysis situation and meet the way to solve

the problem. Can generate modern beauty salon that have unique different from competitor

and can generate income and achieve sale forecast or more.

The benefit from project after accomplish from set and learn process of the project, and it

lead you to understand every step to make the project in the real life.

Industry profile

Nature of industry

Development of hairdressing and hairstyle in Thailand, First Sukhothai Era is Man and

woman in Sukhothai period have long hair and tie up hair in a bun at the middle head. Thai

woman tie up hair in a bun call “Song Kho Dong” and wear garland. Next Ayutthaya Era is

Thai man has got short hair that comfortable for the war call “Mahad Thai” and woman has

got short hair that comfortable for disguise to be men and refugee. Ratanakosin Era, This

period still have Mahad Thai hair style because that period still have war. Therefore, Thai

hairstyles not change. King Rama IV is hairstyle of this era still Mahad Thai style but

someone uses coconut oil mix with balm to set hair like jell in the present. King Rama V

command change hairstyle from Mahad Thai to long curry hair like western people. The

hairstyle has developed and the first barber shop has occurred. Next, has got short hair call

“Dok Kratoom”. King Rama VI is King Vajiravudh recommends woman in the palace has got

long hair follow Western style. After World War I until 1932 in King Rama VII bob or short

haircut is very popular for woman. In 1932, Field Marshal P. Piboonsongkram legislate that’s

all women must have long hair and not permission the hairdresser cut short hair for woman

customer. Long hairstyle is more popular than the past. In 1958-1997 is modern period.

Western culture more influences that change Thai hairstyle and costume. In 1997 to present

government cancel the rules to control hairdresser because the world wide become

globalization to open free trade. This reason changes the style of fashion and hairstyle that

influences from Western. In 2001 long straight hair is very popular especially, rebonding. In

2005 perm trend come again and in 2006 bob hairstyle is very popular.

Beauty salon in this period developing rapidly and hairdressers are more professional. They

have ability both haircut and administrate skills. Hairdressers use new innovations for

improve quality of services and provide manicures pedicure services. Therefore, beauty salon

should develop up to date.

Situation of industry

Beauty salon business is the business that expands clearly. Now there are about 200,000

beauty salon shops that have value 50,000 million baht per year. In the present have school of

hair design, beauty salon school and wedding studio that provide hairdressing and makeup

services. The value is 30,000 million baht per year.

Level of shop can divide into 3 levels consist of High class, Medium class and Normal class.

High class levels have more competition in style of shop that can create the reliable to the

customer and the service charge will high too.

Nowadays, there are many beauty salon businesses from high class to normal class make

more high competitions. The competitions of beauty salon business emphasis on skills and

new technique to gain more market share.

At present trend Hairstyle has 6 types include French Braid Styles is French braids look

elegant and can be a practical hairstyle for those who don’t have time to freshen up

throughout the day. The Bob Hairstyles is one classic hairstyle that is loved by many, and

seems to never go out of style, no matter how hard you try. Sleek Side Parting is a very

simple look that can be done by simply, taking one side of your hair with a regular comb, and

creating a part on the side of your main. The Fringe Hair Style is a popular hairstyle that is a

simple look that still makes a bold statement, where most of the hair lays flat. The Crop

Haircut for Women is a bold and sophisticated look, that most women with confidence wear

proudly and knowing that they are the talk of the town. Curly Hair is completely different

from straight hair, like short hair styles of any other type, short curly hair styles are sexy and

modern.

We provide 11 types of services. There are 1)Hair Spa 2)Haircuts 3)Hair color 4)Perms

5)Highlights 6)Facials Face 7)Manicures 8)Pedicures 9)Rebonding 10)Make up 11)Shampoo

& set

Vision

The perfect service is our goals. We try to the best service business and seek new innovations

to improve progressive. Change beauty salon business into new attractive concept and

modern with IT. Become popular beauty salon business in the northern of Thailand. We will

make our customer enjoyable experience. Our emphasis is to provide our clients with

reasonable prices a commitment to quality products and services in a relaxing atmosphere.

Mission

At the Glow & Glossy, we believe that everyone aspires to beauty. Our mission to help men

and women realize that aspiration, and express their individual personalities to the full. We

are committed to the continued development of the brand and product that practice with

quality standards and product safety at all times. We bring technology to assist in customer

service for more convenience and create new services in the beauty salon that different

beauty salon in Chiang Mai. We use quality products and good products. We will service

customers efficiently and courteously as the main focus.

Strategy

Corporate level are we will improve our business to be attract customers by improve new

style and good quality of products and services. We will build good image of our company

for build brand loyalty of customer.

Business Level is our company will provide variety of products that customers can have

variety choices to choose. We will focus on the difference of decorate that emphasize the

modernity and innovation. We will apply the new innovation to use in our business.

Operation Level are our marketing strategy is word of mouth that the best advertising for this

type of business. We will also ask clients for referrals, and reward them with discounted or

free services depending on the number of clients they bring. We will create logo and slogan

to build customer recognition.

Market Feasibility Study

Market analysis general environment analysis environment nowadays Thai have many beauty

salon businesses differentiate. The product and service in business have many brands and

quality. Thai government and The Beauty Association of Thailand contribution for promote

Beauty product and health product for international because of in 2007 Thai have income

from product of health and beauty 40,000 million bath. Political policy of government and

The Beauty Culture Association of Thailand affect to beauty salon business. Registration of

business, location for registration, admission, income tax, etc. Economy, economics of USA

affect to global, because of value of immovable property lower price than money of bank

loan. So account receivable of bank can’t liquidate, generate bad debt and the liquidity of the

financial institution in United States of America country severally. Social ,nowadays number

of beauty salon’s customer not limit for woman anymore, but number of man are increase 30-

40 not particular gay but include really man but ,there are the pay much attention to one's

appearances specially. Technology, the most common salon-management software programs

come with appointment books, inventory control, financial reporting capabilities and payroll

functions. Competitor analysis we choose the Tom Lay cut Professional and O&B HAIR

DRESSING is the competitive of our beauty salon beauty business because both shop is the

same level of service and same target market. Customer analysis we target customer is the

group of student around Chiang Mai University that they want to have the good look for good

personality, like new hair trend ,like the modern style of shop ,good equipment or innovation

in service of beauty salon and want the good service that can serve the satisfy of them

expectation. Competitive analysis the competitive in this business depend on the new

technical for this business and increase market share. More Salon institution fight with other

competitor to find the customer by they focus on the worker, student and housewife group.

STP Analysis Segment of our group is according to the population in Chiang Mai province

divide into 2 groups that are men and women. The groups of women have 78,490 and men

68,310. The main target is the student and working men and women. The positioning of the

product is in the area that has many people arrive such as near the university or in the city

because it near to the target group. Marketing mix strategy our product is beauty salon the

heart of product is making differentiated and the good services quality for creating the values

to customers. We offer the services into eleven types. Price we select the premium pricing

strategy use a high price is uniqueness about the service. Place we locates near the Chiang

Mai University because the main customers are students of Chiang Mai University.

Promotion Sale promotion in our shop have special offer suitable for occasion. Sales forecast

we can summary our sale forecast in year 1 total 8,295,276 Bath. After that our incomes

increase 5% in year 2 total 14,461,458 Bath. In year 3 our income increase 5% from year 2

total 15,184,530. Next in year 4 we employ more barbers and staff so, the income increase

10% from year 3 totals 16,702,983 Bath. In year 5, our income has reached a peak and gain

more loyalty customers. Therefore, the income will increase 15 % total 19,208,433 Bath.

Marketing expense in the month of incentive sale promotion will spend money about 10,000

baht for advertise and promote our shop. In year 4 – year 5 we will spend money about 7,000

baht for advertise and promote our shop every month. In the month of incentive sale

promotion will spend money about 15,000 baht for advertise and promote our shop.

Technical Feasibility Study

Hair style, hairdo, or haircut refers to a styling of head hair. The fashioning of hair can be

considered an aspect of personal grooming, fashion, and cosmetics, although practical

considerations also influence some hairstyles. Hairstyles are also influenced by various

subcultures. A hairstyle's aesthetic considerations may be determined by many factors, such

as the subject's physical attributes and desired self-image or the stylist's artistic instincts.

Physical factors include natural hair type and growth pattern, face and head shape from

various angles, and overall body proportions; medical considerations may also apply. Self-

image may be directed toward conforming to mainstream values (military-style crew cuts or

current "fad" hairstyles such as the Dido flip), identifying with distinctively-groomed

subgroups (e.g., dreadlocks or punk hair), or obeying religious dictates (e.g., Orthodox

Jewish peyote or the Sikh practice of kesh), though this is highly context-dependent and a

"mainstream" look in one setting may be limited to a "subgroup" in another. Hairstyling may

also include adding accessories to the hair to hold it in place, enhance its ornamental

appearance, or partially or fully conceal it with coverings such as a kippa, hijab, or turban.

Hairstyling products styling products aside from shampoo and conditioner are many and

varied. Leave-in conditioner, conditioning treatments, mousse, gels, lotions, waxes, creams,

serums, oils, and sprays are used to change the texture or shape of the hair, or to hold it in

place in a certain style. Applied properly, most styling products will not damage the hair

apart from drying it out; most styling products contain alcohols, which can dissolve oils.

Many hair products contain chemicals which can cause build-up, resulting in dull hair or a

change in perceived texture.

Cosmetics are substances used to enhance the appearance or odor of the human body.

Cosmetics include skin-care creams, lotions, powders, perfumes, lipsticks, fingernail and toe

nail polish, eye and facial makeup, permanent waves, colored contact lenses, hair colors, hair

sprays and gels, deodorants, baby products, bath oils, bubble baths, bath salts, butters and

many other types of products. A subset of cosmetics is called "make-up," which refers

primarily to colored products intended to alter the user’s appearance. Many manufacturers

distinguish between decorative cosmetics and care cosmetis.

Manicure is a cosmetic beauty treatment for the fingernails and hands performed either at

home or in a nail salon by a licensed professional nail technician or manicurist. A manicure

treatment is not only a treatment for the natural nails but also for the hands. A manicure

consists of filing, shaping of the free edge, cuticle treatments, and massage of the hand and

the application of polish. There are also manicure services that are specialties for the hands

and feet. For the hands, the soaking of a softening substance and the application of a lotion is

a common speciality. This procedure can be applied to the toenails and feet, this treatment is

referred to as a Pedicure. The word "manicure" derives from Latin: manus for "hand," cura

for "care." An easy way to give someone a manicure is to put the base/your nail color polish

on first, let that dry. Then put your white or other color on at the tip of your nail and slide the

brush over your nail cople times. Then apply a clear coat. Other nail treatments may include

the application of artificial nail tips, acrylics or artificial nail gels. Some manicures can

include the painting of pictures or designs on the nails or applying small decals or imitation

jewels. In many areas, manicurists are licensed and follow regulation. Since skin is

manipulated and is sometimes trimmed, there is a certain risk of spreading infection when

tools are used across many people and, therefore, sanitation is a serious issue.

Pedicure is a way to improve the appearance of the feet and their nails. It provides a similar

service to a manicure. The word pedicure comes from the Latin words pedis, which means of

the ankle, and cura, which means care. It also means the care of the feet and toenails. A

pedicure can help prevent nail diseases and nail disorders. Pedicures are not just limited to

nails; usually dead skin cells on the bottom of feet are rubbed off using a rough stone called a

pumice stone. Additionally, leg care below the knee became a common and now expected

service included in pedicures. Leg care includes a depilatory via either shaving or waxing

followed by granular exfoliation, moisturizing creams, and a brief leg massage. Any persons

at risk for blood clots should forgo leg massage.

Rich Management

According to the risk in our business, it can divide in to big 2 categories

1. Internal risk.

More general risk for internal our business is depend on the employee, machine, material and

the safety in our beauty salon. The main type of the hazard is 1) Slips, trips and falls: Most

accidents occur when staff trip over trailing leads.2) Fire: Obstructed exit routes. 3)

Electrical: Many of the electrical appliances used n beauty salons are subjected to

considerable wear and tear.4) Manual handing: Lifting and moving stock and working at

poorly designed workstations may cause ask injury or muscular strain.5) Hazardous

substance: Some of the preparations and products used in the beauty salon contain harmful

substances which can cause both skin and respiratory problems.6) Hygiene: There is risk of

transmission of infection when using equipment and products on different clients. For the

financial risk, it has direct effect to our Beauty Salon because it effect to the revenue and

profit of our salon. If the salon has decrease in sale it is effect to our profit of each year too.

2. External our business

1. Economic factor: In this side we got the risk from the economic recession it effect to

reduce and changing the career of the people in the community. The price of product is

increase. When the price of the product is higher it effect to the price of our service increase

too. Not only the price of the product is increase, there are more competitors in the same

business too. Today there are high competitions in this business, and then many owner of

beauty salon should design the good style to attract the customer come to their beauty salon.

Our businesses rarely have the effect from the economic recession because our business use

not much money to invest and easy to open this business.

2. Technology factor: Today, the technologies have the influence in our life. The people in

the society are easy access in the quick and short time by use the internet. The technology is

the effect and relate to the Beauty Salon Business such as innovation technology help the

beauty salon business improve the effectiveness of service but it is the high cost and this cost

of this innovation effect to our business because this cost will be add in the service charge.

The beauty Salon should be updating the trend of the global. Then they will use the internet

technology to find the information and attract the new customer to increase the market share

in the business. The benefit of the internet is it is easy to use and it access direct to the

customer. The all of customer can find the information of our Salon and we use the low cost

for advertise our salon. But the disadvantage of the internet is the customer can compare the

service charge with the competitor easily too.

3. Social factor: More social factor effect from the global trend of each generation and this

trend always change such as new trend of short hair, dressing or so on. The group of teenager

is the main point that gets the effect from changing the trend because this group will

influenced from the global trend such as Europe, Japan and Korea. This is the reason that

shows the relation between the changing trend and our Beauty Salon. Not only the trend but

also the culture of each country have an effect to our business too such as Islam’s country, the

people in this country don’t care about their self because they strict in the rule of the region,

they will cover their body always. The last is the environmental is the important factor

because the people in different environment have the different behavior and favor. This is the

sub factor that the Salon should consider.

4. Legal factor: It has effect to our business inside of the product, and then the Beauty Salon

should know the law of the cosmetic because some of the cosmetic don’t have a standard and

it dangerous for the customer. Then the owner or staff of the Beauty salon should find the

detail and information of the product before they buy. The other law that related in this

business is employee contract, building contract, rent contract, public contract such as

telephone, electricity and so on. Then the owner of Beauty Salon should study of the law that

related to the business before they do the business.

Conclusions

Our project has high percentages of possible because of the environment, location, economic

and competition. Our beauty salon in Chiang Mai province is near the target group of our

customer and the revenues of beauty salon have increase every year. In the beginning we loan

the money from the investor 12,000,000 baht. Then we will return on the interest to the

investor 14 % of our loan and every month and we will start to payback the note payable in

the firth month of the loan. We will pay the note payable 200,000 baht and interest 28,000

baht in the end of 5 periods we will have net income more 42,000,000 baht. We have the high

revenue because our beauty salon is quite big. We have more barbers and staff to serve

service for the customer. In the first 2 month we can support the customer about 10 people

/day because it is the new and the customer don’t know our beauty salon. In the first period

we will spend more money to promote our Beauty Salon about 150,000 baht. Moreover we

have the incentive sale promotion every 4 month to all 5 years to attract the new customer.

For the next year we will increase ability to support for customer from 10 people /day to 25

people /day. Then, we will get the high revenue and meet the break even in 2.5 year .For the

forth year we will hire more employee and staff to increase more profit for our beauty salon.

Reference

http://www.beautyimagentt.com/product.detail_424931_th_2142077

http://www.indiaparenting.com/beauty/article.cgi?art_id=189&sec_id=1

http://beauty.iloveindia.com/makeup/seasonal-makeup/index.html

http://frenchbraids.org/french_braid_styles.htm

http://www.hairstylescut.com/fashion/hair-fashion.htm

http://women.mthai.com/views_Salon-Guide_21_106_3073_1.women

Phujadkarn online newspaper on 6 February 2010

http://frenchbraids.org/french_braid_styles.htm

http://www.hairstylescut.com/fashion/hair-fashion.htm

http://www.positioningmag.com/prnews/prnews.aspx?id=34144

http://boc.vec.go.th/datas/open.php?id=00074

http://www.handbtoday.com/index.php?lay=show&ac=article&Id=397394&Ntype=11

http://elib.fda.moph.go.th/elib/cgibin/opacexe.exe?op=dsp&cat=sub&lang=1&db=Jindex&pa

t=%A2%E8%D2%C7%E1%A8%A1&cat=sub&skin=u&lpp=20&catop=&scid=zzz&bid=36

915

http://www.boybdream.com/manager-news-content2.php?newid=16184

http://www.forbes.com/2007/04/20/microsoft-beauty-salon-ent-tech-

cx_mc_0420fundsalontech.html

http://www.kellerinternational.com/c-23-Clearance-And-Specials.aspx

http://www.formumandme.com/article.php?a=1060

Reference: Phujadkarn online newspaper on 6 February 2010

http://www.whaf.or.th/content/72

Appendix

Income

Statement

Year 1

October 31, 2005 November 30, 2005 December 31, 2005 Year 1

Sale

฿1,106,250 ฿1,106,250 ฿1,272,188 ฿8,295,276

Less: Cost of goods

sold

฿119,100 ฿357,300

Gross profit

฿1,106,250 ฿1,106,250 ฿1,153,088 ฿7,937,976

Operating expense

-Salaries expense

฿186,200 ฿186,200 ฿186,200 ฿1,489,600

-Marketing expense

฿5,000 ฿5,000 ฿9,000 ฿324,116

Administration

expense

฿24,750 ฿24,750 ฿24,750 ฿198,000

-Drinking &

magazine expense

฿1,500 ฿1,500 ฿1,500 ฿12,000

-Promote Salon

expense

฿2,000 ฿6,000

-Tax expense

฿2,000 ฿2,000

-Repayment Loan

฿200,000 ฿200,000 ฿200,000 ฿2,400,000

-Interest expense

฿28,000 ฿28,000 ฿28,000 ฿336,000

-Utilities expense

฿3,000 ฿3,000 ฿3,000 ฿24,000

Total operating

expense

฿448,450 ฿448,450 ฿456,450 ฿4,791,716

Net Income

฿657,800 ฿657,800 ฿696,638 ฿3,146,260


Income

Statement

Year 2

January 31, 2006 February 28, 2006 March 31, 2006 April 30, 2006 May 31, 2006

Sale

฿1,161,563 ฿1,161,563 ฿1,161,563 ฿1,335,797 ฿1,161,563

Less: Cost of goods

sold

฿119,100

Gross profit

฿1,161,563 ฿1,161,563 ฿1,161,563 ฿1,216,697 ฿1,161,563

Operating expense

-Salaries expense

฿186,200 ฿186,200 ฿186,200 ฿186,200 ฿186,200

-Marketing expense

฿5,000 ฿5,000 ฿5,000 ฿9,000 ฿5,000

Administration

expense

฿24,750 ฿24,750 ฿24,750 ฿24,750 ฿24,750

-Drinking &

magazine expense

฿1,500 ฿1,500 ฿1,500 ฿1,500 ฿1,500

-Promote Salon

expense

฿2,000 ฿2,000

-Tax expense

-Repayment Loan

฿200,000 ฿200,000 ฿200,000 ฿200,000 ฿200,000

-Interest expense

฿28,000 ฿28,000 ฿28,000 ฿28,000 ฿28,000

-Utilities expense

฿3,000 ฿3,000 ฿3,000 ฿3,000 ฿3,000

Total operating

expense

฿450,450 ฿448,450 ฿448,450 ฿454,450 ฿448,450

Net Income

฿711,113 ฿713,113 ฿713,113 ฿762,247 ฿713,113

Income

Statement

Year 2


Sale

฿1,161,563 ฿1,161,563 ฿1,335,797 ฿1,161,563 ฿1,161,563

Less: Cost of goods

sold

฿119,100

Gross profit

฿1,161,563 ฿1,161,563 ฿1,216,697 ฿1,161,563 ฿1,161,563

Operating expense

-Salaries expense

฿186,200 ฿186,200 ฿186,200 ฿186,200 ฿186,200

-Marketing expense

฿5,000 ฿5,000 ฿9,000 ฿5,000 ฿5,000

Administration

expense

฿24,750 ฿24,750 ฿24,750 ฿24,750 ฿24,750

-Drinking &

magazine expense

฿1,500 ฿1,500 ฿1,500 ฿1,500 ฿1,500

-Promote Salon

expense

฿2,000

-Tax expense

-Repayment Loan

฿200,000 ฿200,000 ฿200,000 ฿200,000 ฿200,000

-Interest expense

฿28,000 ฿28,000 ฿28,000 ฿28,000 ฿28,000

-Utilities expense

฿3,000 ฿3,000 ฿3,000 ฿3,000 ฿3,000

Total operating

expense

฿448,450 ฿448,450 ฿454,450 ฿448,450 ฿448,450

Net Income

฿713,113 ฿713,113 ฿762,247 ฿713,113 ฿713,113

Income Statement

Year 2


Sale

฿1,161,563 ฿1,335,797 ฿14,461,458

Less: Cost of goods

sold

฿119,100 ฿357,300

Gross profit

฿1,161,563 ฿1,216,697 ฿14,104,158

Operating expense

-Salaries expense

฿186,200 ฿186,200 ฿2,234,400

-Marketing expense

฿5,000 ฿9,000 ฿72,000

Administration

expense

฿24,750 ฿24,750 ฿297,000

-Drinking &

magazine expense

฿1,500 ฿1,500 ฿18,000

-Promote Salon

expense

฿2,000 ฿8,000

-Tax expense

฿2,000 ฿2,000

-Repayment

Loan

฿200,000 ฿200,000 ฿2,400,000

-Interest expense

฿28,000 ฿28,000 ฿336,000

-Utilities

expense

฿3,000 ฿3,000 ฿36,000

Total operating

expense

฿448,450 ฿456,450 ฿5,403,400

Net Income ฿713,113 ฿1,673,147 ฿8,700,758


Income

Statement

Year 3


Sale

฿1,219,641 ฿1,219,641 ฿1,219,641 ฿1,402,587 ฿1,219,641

Less: Cost of goods

sold

฿119,100

Gross profit

฿1,219,641 ฿1,219,641 ฿1,219,641 ฿1,283,487 ฿1,219,641

Operating expense

-Salaries expense

฿273,400 ฿273,400 ฿273,400 ฿273,400 ฿273,400

-Marketing expense

฿7,000 ฿7,000 ฿7,000 ฿12,000 ฿7,000

Administration

expense

฿24,750 ฿24,750 ฿24,750 ฿24,750 ฿24,750

-Drinking &

magazine expense

฿1,500 ฿1,500 ฿1,500 ฿1,500 ฿1,500

-Promote Salon

expense

฿2,000

-Tax expense

-Repayment Loan

฿200,000 ฿200,000 ฿200,000 ฿200,000 ฿200,000

-Interest expense

฿28,000 ฿28,000 ฿28,000 ฿28,000 ฿28,000

-Utilities expense

฿3,000 ฿3,000 ฿3,000 ฿3,000 ฿3,000

Total operating

expense

฿537,650 ฿537,650 ฿537,650 ฿544,650 ฿309,650

Net Income

฿681,991 ฿681,991 ฿681,991 ฿738,837 ฿909,991

Income

Statement

Year 3


Sale

฿1,219,641 ฿1,219,641 ฿1,402,587 ฿1,219,641 ฿1,219,641

Less: Cost of goods

sold

฿119,100

Gross profit

฿1,219,641 ฿1,219,641 ฿1,283,487 ฿1,219,641 ฿1,219,641

Operating expense

-Salaries expense

฿273,400 ฿273,400 ฿273,400 ฿273,400 ฿273,400

-Marketing expense

฿7,000 ฿7,000 ฿12,000 ฿7,000 ฿7,000

Administration

expense

฿24,750 ฿24,750 ฿24,750 ฿24,750 ฿24,750

-Drinking &

magazine expense

฿1,500 ฿1,500 ฿1,500 ฿1,500 ฿1,500

-Promote Salon

expense

฿2,000

-Tax expense

-Repayment Loan

฿200,000 ฿200,000 ฿200,000 ฿200,000 ฿200,000

-Interest expense

฿28,000 ฿28,000 ฿28,000 ฿28,000 ฿28,000

-Utilities expense

฿3,000 ฿3,000 ฿3,000 ฿3,000 ฿3,000

Total operating

expense

฿537,650 ฿537,650 ฿544,650 ฿537,650 ฿537,650

Net Income

฿681,991 ฿681,991 ฿738,837 ฿681,991 ฿681,991

Income

Statement

Year 3


Sale

฿1,219,641 ฿1,402,587 ฿15,184,530

Less: Cost of goods

sold

฿119,100 ฿357,300

Gross profit

฿1,219,641 ฿1,283,487 ฿14,827,230

Operating expense

-Salaries expense

฿273,400 ฿273,400 ฿3,280,800

-Marketing expense

฿7,000 ฿12,000 ฿99,000

Administration

expense

฿24,750 ฿24,750 ฿297,000

-Drinking &

magazine expense

฿1,500 ฿1,500 ฿18,000

-Promote Salon

expense

฿2,000 ฿6,000

-Tax expense

฿2,000 ฿2,000

-Repayment Loan

฿200,000 ฿200,000 ฿2,400,000

-Interest expense

฿28,000 ฿28,000 ฿336,000

-Utilities expense

฿3,000 ฿3,000 ฿36,000

Total operating

expense

฿537,650 ฿546,650 ฿6,474,800

Net Income ฿681,991 ฿736,837 ฿8,352,430


Income

Statement

Year 4


Sale

฿1,341,605 ฿1,341,605 ฿1,341,605 ฿1,542,846 ฿1,341,605

Less: Cost of goods

sold

฿119,100

Gross profit

฿1,341,605 ฿1,341,605 ฿1,341,605 ฿1,423,746 ฿1,341,605

Operating expense

-Salaries expense

฿273,400 ฿273,400 ฿273,400 ฿273,400 ฿273,400

-Marketing expense

฿7,000 ฿7,000 ฿7,000 ฿12,000 ฿7,000

Administration

expense

฿24,750 ฿24,750 ฿24,750 ฿24,750 ฿24,750

-Drinking &

magazine expense

฿1,500 ฿1,500 ฿1,500 ฿1,500 ฿1,500

-Promote Salon

expense

฿2,000

-Tax expense

-Repayment Loan

฿200,000 ฿200,000 ฿200,000 ฿200,000 ฿200,000

-Interest expense

฿28,000 ฿28,000 ฿28,000 ฿28,000 ฿28,000

-Utilities expense

฿3,000 ฿3,000 ฿3,000 ฿3,000 ฿3,000

Total operating

expense

฿537,650 ฿537,650 ฿537,650 ฿544,650 ฿537,650

Net Income

฿803,955 ฿803,955 ฿803,955 ฿879,096 ฿803,955

Income

Statement

Year 4


Sale

฿1,341,605 ฿1,341,605 ฿1,542,846 ฿1,341,605 ฿1,341,605

Less: Cost of goods

sold

฿119,100

Gross profit

฿1,341,605 ฿1,341,605 ฿1,423,746 ฿1,341,605 ฿1,341,605

Operating expense

-Salaries expense

฿273,400 ฿273,400 ฿273,400 ฿273,400 ฿273,400

-Marketing expense

฿7,000 ฿7,000 ฿12,000 ฿7,000 ฿7,000

Administration

expense

฿24,750 ฿24,750 ฿24,750 ฿24,750 ฿24,750

-Drinking &

magazine expense

฿1,500 ฿1,500 ฿1,500 ฿1,500 ฿1,500

-Promote Salon

expense

฿2,000

-Tax expense

-Repayment Loan

฿200,000 ฿200,000 ฿200,000 ฿200,000 ฿200,000

-Interest expense

฿28,000 ฿28,000 ฿28,000 ฿28,000 ฿28,000

-Utilities expense

฿3,000 ฿3,000 ฿3,000 ฿3,000 ฿3,000

Total operating

expense

฿537,650 ฿537,650 ฿544,650 ฿537,650 ฿537,650

Net Income

฿803,955 ฿803,955 ฿879,096 ฿803,955 ฿803,955

Income

Statement

Year 4


Sale

฿1,341,605 ฿1,542,846 ฿16,702,983

Less: Cost of goods

sold

฿119,100 ฿357,300

Gross profit

฿1,341,605 ฿1,423,746 ฿16,345,683

Operating expense

-Salaries expense

฿273,400 ฿273,400 ฿3,280,800

-Marketing expense

฿7,000 ฿12,000 ฿99,000

Administration

expense

฿24,750 ฿24,750 ฿297,000

-Drinking &

magazine expense

฿1,500 ฿1,500 ฿18,000

-Promote Salon

expense

฿2,000 ฿6,000

-Tax expense

฿2,000 ฿2,000

-Repayment Loan

฿200,000 ฿200,000 ฿2,400,000

-Interest expense

฿28,000 ฿28,000 ฿336,000

-Utilities expense

฿3,000 ฿3,000 ฿36,000

Total operating

expense

฿537,650 ฿546,650 ฿6,474,800

Net Income ฿803,955 ฿877,096 ฿9,870,883


Income

Statement

Year 5


Sale

฿1,542,846 ฿1,542,846 ฿1,542,846 ฿1,774,273 ฿1,542,846

Less: Cost of goods

sold

฿119,100

Gross profit

฿1,542,846 ฿1,542,846 ฿1,542,846 ฿1,655,173 ฿1,542,846

Operating expense

-Salaries expense

฿273,400 ฿273,400 ฿273,400 ฿273,400 ฿273,400

-Marketing expense

฿7,000 ฿7,000 ฿7,000 ฿12,000 ฿7,000

Administration

expense

฿17,750 ฿17,750 ฿17,750 ฿17,750 ฿17,750

-Drinking &

magazine expense

฿1,500 ฿1,500 ฿1,500 ฿1,500 ฿1,500

-Promote Salon

expense

฿2,000

-Tax expense

-Repayment Loan

฿200,000 ฿200,000 ฿200,000 ฿200,000 ฿200,000

-Interest expense

฿28,000 ฿28,000 ฿28,000 ฿28,000 ฿28,000

-Utilities expense

฿2,000 ฿2,000 ฿2,000 ฿2,000 ฿2,000

Total operating

expense

฿529,650 ฿529,650 ฿529,650 ฿536,650 ฿529,650

Net Income

฿1,013,196 ฿1,013,196 ฿1,013,196 ฿1,118,523 ฿1,013,196

Income

Statement

Year 5


Sale

฿1,542,846 ฿1,542,846 ฿1,774,273 ฿1,542,846 ฿1,542,846

Less: Cost of goods

sold

฿119,100

Gross profit

฿1,542,846 ฿1,542,846 ฿1,655,173 ฿1,542,846 ฿1,542,846

Operating expense

-Salaries expense

฿273,400 ฿273,400 ฿273,400 ฿273,400 ฿273,400

-Marketing expense

฿7,000 ฿7,000 ฿12,000 ฿7,000 ฿7,000

Administration

expense

฿17,750 ฿17,750 ฿17,750 ฿17,750 ฿17,750

-Drinking &

magazine expense

฿1,500 ฿1,500 ฿1,500 ฿1,500 ฿1,500

-Promote Salon

expense

฿2,000

-Tax expense

-Repayment Loan

฿200,000 ฿200,000 ฿200,000 ฿200,000 ฿200,000

-Interest expense

฿28,000 ฿28,000 ฿28,000 ฿28,000 ฿28,000

-Utilities expense

฿2,000 ฿2,000 ฿2,000 ฿2,000 ฿2,000

Total operating

expense

฿529,650 ฿529,650 ฿536,650 ฿529,650 ฿529,650

Net Income

฿1,013,196 ฿1,013,196 ฿1,118,523 ฿1,013,196 ฿1,013,196

Income

Statement

Year 5


Sale

฿1,542,846 ฿1,774,273 ฿19,208,433

Less: Cost of goods

sold

฿119,100 ฿357,300

Gross profit

฿1,542,846 ฿1,655,173 ฿18,851,133

Operating expense

-Salaries expense

฿273,400 ฿273,400 ฿3,280,800

-Marketing expense

฿7,000 ฿12,000 ฿99,000

Administration

expense

฿17,750 ฿17,750 ฿213,000

-Drinking &

magazine expense

฿1,500 ฿1,500 ฿18,000

-Promote Salon

expense

฿2,000 ฿6,000

-Tax expense

฿2,000 ฿2,000

-Repayment Loan

฿200,000 ฿200,000 ฿2,400,000

-Interest expense

฿28,000 ฿28,000 ฿336,000

-Utilities expense

฿2,000 ฿2,000 ฿24,000

Total operating

expense

฿529,650 ฿538,650 ฿6,378,800

Net Income ฿1,013,196 ฿1,116,523 ฿12,472,333


Glow & Glossy

Balance Sheet

Jan31,05 Feb 28,05 Mar 31,05 Apr 30,05 May 31,05 Jun 30,05 Jul 31,05 Aug 31,05 Sep 30,05 Oct 31,05 Nov 30, 05 Dec 31,05 Year 1

Assets

Current assets:

Cash ฿1,767,000 ฿1,189,500 ฿930,910 ฿577,310 ฿422,252 ฿269,194 ฿697,494 ฿1,047,532 ฿1,475,832 ฿1,904,132 ฿2,332,432 ฿2,682,470 ฿2,682,470

Cosmetic product ฿119,100 ฿119,100 ฿119,100 ฿119,100 ฿238,200 ฿238,200 ฿238,200 ฿238,200 ฿357,300 ฿357,300

Design and modify ฿25,000 ฿50,000 ฿50,000 ฿50,000 ฿50,000 ฿50,000 ฿50,000 ฿50,000 ฿50,000 ฿50,000 ฿50,000 ฿50,000

Furniture ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000

Wi-Fi ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590

Drinking & Magazine ฿1,500 ฿3,000 ฿4,500 ฿6,000 ฿7,500 ฿9,000 ฿10,500 ฿12,000 ฿12,000

Equipment in beauty salon ฿78,712 ฿77,424 ฿76,136 ฿74,848 ฿73,560 ฿72,272 ฿70,984 ฿69,696 ฿68,408 ฿67,120 ฿65,832 ฿65,832

Equipment ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500


Land ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000

Building ฿3,936,667 ฿3,873,334 ฿3,810,001 ฿3,746,668 ฿3,683,335 ฿3,620,002 ฿3,556,669 ฿3,493,336 ฿3,430,003 ฿3,366,670 ฿3,303,337 ฿3,240,004 ฿3,240,004

Accumulate dp.-Eq. beauty salon ฿1,288 ฿2,576 ฿3,864 ฿5,152 ฿6,440 ฿7,728 ฿9,016 ฿10,304 ฿11,592 ฿12,880 ฿14,168 ฿14,168

Accumulate dp.-Building ฿63,333 ฿126,666 ฿189,999 ฿253,332 ฿316,665 ฿379,998 ฿443,331 ฿506,664 ฿569,997 ฿633,330 ฿696,663 ฿759,996 ฿759,996


Total asset

฿11,800,000

฿11,600,000

฿11,400,000

฿11,198,500

฿11,072,942

฿10,949,384

฿11,407,184

฿11,905,822

฿12,363,622 ฿12,821,422

฿13,279,222

฿13,777,860

฿13,777,860

Liabilities

Note payable

฿11,800,000

฿11,600,000

฿11,400,000

฿11,200,000

฿11,000,000

฿10,800,000

฿10,600,000

฿10,400,000

฿10,200,000 ฿10,000,000 ฿9,800,000 ฿9,600,000 ฿9,600,000

Total liabilities

฿11,800,000

฿11,600,000

฿11,400,000

฿11,200,000

฿11,000,000

฿10,800,000

฿10,600,000

฿10,400,000

฿10,200,000 ฿10,000,000 ฿9,800,000 ฿9,600,000 ฿9,600,000

Equity

Owner, Capital ฿0 ฿0 ฿0 ฿0 ฿74,442 ฿150,884 ฿808,684 ฿1,507,322 ฿2,165,122 ฿2,822,922 ฿3,480,722 ฿4,179,360 ฿4,179,360


฿11,800,000

฿11,600,000

฿11,400,000

฿11,200,000

฿11,074,442

฿10,950,884

฿11,408,684

฿11,907,322

฿12,365,122 ฿12,822,922

฿13,280,722

฿13,779,360

฿13,779,360


Glow & Glossy

Balance Sheet

Jan 31,06 Feb 28,06 Mar31,06 Apr 30,06 May 31,06 Jun 30, 06 Jul 31,06 Aug 31,06 Sep 30,06 Oct 31,06 Nov 30,06 Dec 31,06 Year 2

Assets

Current assets:

Cash ฿3,166,083 ฿3,649,696 ฿4,133,309 ฿4,546,956 ฿5,030,569 ฿5,514,182 ฿5,997,795 ฿6,411,442 ฿6,895,055 ฿7,378,668 ฿7,862,281 ฿8,273,928 ฿8,273,928

Cosmetic product ฿357,300 ฿357,300 ฿357,300 ฿476,400 ฿476,400 ฿476,400 ฿476,400 ฿595,500 ฿595,500 ฿595,500 ฿595,500 ฿714,600 ฿714,600


Furniture ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000

Wi-Fi ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590



Equipment ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500


Land ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000

Building ฿3,176,671 ฿3,113,338 ฿3,050,005 ฿2,986,672 ฿2,923,339 ฿2,860,006 ฿2,796,673 ฿2,733,340 ฿2,670,007 ฿2,606,674 ฿2,543,341 ฿2,480,008 ฿2,480,008


Accumulate dp.-Building ฿823,329 ฿886,662 ฿949,995 ฿1,013,328 ฿1,076,661 ฿1,139,994 ฿1,203,327 ฿1,266,660 ฿1,329,993 ฿1,393,326 ฿1,456,659 ฿1,519,992 ฿1,519,992


Total asset

฿14,290,973

฿14,804,086

฿15,317,199

฿15,879,446

฿16,392,559

฿16,905,672

฿17,418,785

฿17,981,032

฿18,494,145 ฿19,007,258

฿19,520,371

฿20,080,618

฿20,080,618

Liabilities

Note payable ฿9,400,000 ฿9,200,000 ฿9,000,000 ฿8,800,000 ฿8,600,000 ฿8,400,000 ฿8,200,000 ฿8,000,000 ฿7,800,000 ฿7,600,000 ฿7,400,000 ฿7,200,000 ฿7,200,000


Equity

Owner, Capital ฿4,892,473 ฿5,605,586 ฿6,318,699 ฿7,080,946 ฿7,794,059 ฿8,507,172 ฿9,220,285 ฿9,982,532

฿10,695,645 ฿11,408,758

฿12,121,871

฿12,882,118

฿12,882,118


฿14,292,473

฿14,805,586

฿15,318,699

฿15,880,946

฿16,394,059

฿16,907,172

฿17,420,285

฿17,982,532

฿18,495,645 ฿19,008,758

฿19,521,871

฿20,082,118

฿20,082,118


Glow & Glossy

Balance Sheet


Assets

Current assets:

Cash ฿8,726,419 ฿9,178,910 ฿9,631,401

฿10,021,638

฿10,474,129

฿10,926,620

฿11,379,111

฿11,769,348

฿12,221,839 ฿12,674,330

฿13,126,821

฿13,515,058

฿13,515,058

Cosmetic product ฿714,600 ฿714,600 ฿714,600 ฿833,700 ฿833,700 ฿833,700 ฿833,700 ฿952,800 ฿952,800 ฿952,800 ฿952,800 ฿1,071,900 ฿1,071,900


Furniture ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000

Wi-Fi ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590



Equipment ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500


Land ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000

Building ฿2,416,675 ฿2,353,342 ฿2,290,009 ฿2,226,676 ฿2,163,343 ฿2,100,010 ฿2,036,677 ฿1,973,344 ฿1,910,011 ฿1,846,678 ฿1,783,345 ฿1,720,012 ฿1,720,012



prepaid interest ฿700,000 ฿728,000 ฿756,000 ฿784,000 ฿812,000 ฿840,000 ฿868,000 ฿896,000 ฿924,000 ฿952,000 ฿980,000 ฿1,008,000 ฿1,008,000

Total asset

฿20,562,609

฿21,044,600

฿21,526,591

฿22,065,428

฿22,547,419

฿23,029,410

฿23,511,401

฿24,050,238

฿24,532,229 ฿25,014,220

฿25,496,211

฿26,033,048

฿26,033,048

Liabilities

Note payable ฿7,000,000 ฿6,800,000 ฿6,600,000 ฿6,400,000 ฿6,200,000 ฿6,000,000 ฿5,800,000 ฿5,600,000 ฿5,400,000 ฿5,200,000 ฿5,000,000 ฿4,800,000 ฿4,800,000


Equity

Owner, Capital

฿13,564,109

฿14,246,100

฿14,928,091

฿15,666,928

฿16,348,919

฿17,030,910

฿17,712,901

฿18,451,738

฿19,133,729 ฿19,815,720

฿20,497,711

฿21,234,548

฿21,234,548


฿20,564,109

฿21,046,100

฿21,528,091

฿22,066,928

฿22,548,919

฿23,030,910

฿23,512,901

฿24,051,738

฿24,533,729 ฿25,015,720

฿25,497,711

฿26,034,548

฿26,034,548


Glow & Glossy

Balance Sheet


Assets

Current assets:

Cash

฿14,089,553

฿14,664,048

฿15,238,543

฿15,769,039

฿16,343,534

฿16,918,029

฿17,492,524

฿18,023,020

฿18,597,515 ฿19,172,010

฿19,746,505

฿20,275,001

฿20,275,001



Furniture ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000

Wi-Fi ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590



Equipment ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500


Land ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000

Building ฿1,656,679 ฿1,593,346 ฿1,530,013 ฿1,466,680 ฿1,403,347 ฿1,340,014 ฿1,276,681 ฿1,213,348 ฿1,150,015 ฿1,086,682 ฿1,023,349 ฿960,016 ฿960,016




Total asset

฿26,637,043

฿27,241,038

฿27,845,033

฿28,524,129

฿29,128,124

฿29,732,119

฿30,336,114

฿31,015,210

฿31,619,205 ฿32,223,200

฿32,827,195

฿33,504,291

฿33,504,291

Liabilities

Note payable ฿4,600,000 ฿4,400,000 ฿4,200,000 ฿4,000,000 ฿3,800,000 ฿3,600,000 ฿3,400,000 ฿3,200,000 ฿3,000,000 ฿2,800,000 ฿2,600,000 ฿2,400,000 ฿2,400,000


Equity

Owner, Capital

฿22,038,543

฿22,842,538

฿23,646,533

฿24,525,629

฿25,329,624

฿26,133,619

฿26,937,614

฿27,816,710

฿28,620,705 ฿29,424,700

฿30,228,695

฿31,105,791

฿31,105,791


฿26,638,543

฿27,242,538

฿27,846,533

฿28,525,629

฿29,129,624

฿29,733,619

฿30,337,614

฿31,016,710

฿31,620,705 ฿32,224,700

฿32,828,695

฿33,505,791

฿33,505,791

Glow & Glossy

Balance Sheet Table 5.9: Balance sheet Year 4


Assets

Current assets:

Cash

฿21,058,697

฿21,842,393

฿22,626,089

฿23,396,012

฿24,179,708

฿24,963,404

฿25,747,100

฿26,517,023

฿27,300,719 ฿28,084,415

฿28,868,111

฿29,636,034

฿29,636,034



Furniture ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000 ฿63,000

Wi-Fi ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590 ฿590



Equipment ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500 ฿176,500


Land ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000 ฿6,000,000

Building ฿896,683 ฿833,350 ฿770,017 ฿706,684 ฿643,351 ฿580,018 ฿516,685 ฿453,352 ฿390,019 ฿326,686 ฿263,353 ฿200,020 ฿200,020




Total asset

฿34,317,487

฿35,130,683

฿35,943,879

฿36,862,402

฿37,675,598

฿38,488,794

฿39,301,990

฿40,220,513

฿41,033,709 ฿41,846,905

฿43,410,101

฿43,576,624

฿43,576,624

Liabilities

Note payable ฿2,200,000 ฿2,000,000 ฿1,800,000 ฿1,600,000 ฿1,400,000 ฿1,200,000 ฿1,000,000 ฿800,000 ฿600,000 ฿400,000 ฿200,000 ฿0 ฿0

Total liabilities ฿2,200,000 ฿2,000,000 ฿1,800,000 ฿1,600,000 ฿1,400,000 ฿1,200,000 ฿1,000,000 ฿800,000 ฿600,000 ฿400,000 ฿200,000 ฿0 ฿0

Equity

Owner, Capital

฿32,118,987

฿33,132,183

฿34,145,379

฿35,263,902

฿36,277,098

฿37,290,294

฿38,303,490

฿39,422,013

฿40,435,209 ฿41,448,405

฿42,461,601

฿43,578,124

฿43,578,124


฿34,318,987

฿35,132,183

฿35,945,379

฿36,863,902

฿37,677,098

฿38,490,294

฿39,303,490

฿40,222,013

฿41,035,209 ฿41,848,405

฿42,661,601

฿43,578,124

฿43,578,124


Table: 5.11 Statement of cash flow

Glow & Glossy



























Cash, January 1,2005 ฿1,767,000

Cash, December 31, 2005 ฿6,567,170

Glow & Glossy























Table: 5.12 Statement of Cash Flow Year 1





Cash, January 1,2005 ฿3,166,038

Cash, December 31, 2005 ฿10,798,706

Sabai-Jai company Member

Mr. Mek Chompoowong ID 4931205209

Tel.O84-172-6975 E-mail: [email protected]

Ms. Piraphan Pordang ID 5031205053

Tel. 085-845-4611 E-mail: [email protected]

Ms. Yupaporn Thongwattana ID 5031205063


Ms. Kornkamol Parinyajitta ID 5031205121


Ms. Pimdaw Hangkoontod ID 5031205211


Ms. Praewprilin Jaiyen ID 5031205213


Ms. Runglawan Kunnupong ID 5031205216


Ms. Sakuna Kongchai ID 5031205220


Documents

SA BAI JAI