Professional Documents
Culture Documents
Aj.Chaiyawat Thongintr
By:
Section 2 Tourism
This project was made for inventor that consider and decision marking to
investment. We spend time 4 months in searching, collecting and studying
information about book store, coffee, cake and rental business. We created and
planned our ideas for making differentiation in this project. In addition, we have to
worked as process since beginning until finished for completely of this project which
is including generally of book store and coffee corner business management,
competition analysis and marketing feasibility, the technical process in book store and
coffee corner, the financial feasibility and risk of book store and coffee corner
business.
This project will be made certainty to inventor who can decision making easily
for launch this project as well new business in the future.
Organizer
Content
Preface a
Chapter 1 Introduction
2.3 Product/service 10
2.5 Mission 10
2.6 Strategy 11
3.3.1 Product 27
3.3.2 Price 29
3.3.3 Place 29
3.3.4 Promotion 29
3.6 Conclusion 50
4.1.2 Location 54
4.1.3 Machine/Tools/Equipment 55
4.3.2 Depreciation 84
4.4.3 Overhead 85
4.5 Management Analysis 85
4.5.1 Administration 85
Chapter 7 Summary
Appendix
Chapter 1
Introduction
Chapter 1: Introduction
8,000
6,000
Number of
4,000 Students
2,000
0
2006 2007 2008 2009
In addition, Mae Fah Luang University is growing up in the future and the students
have high purchasing power. Especially in front of Mae Fah Luang University have
no book store. So, this location is appropriate to establish En-Gai book stores &
coffee corner because of this store have multi mode of product and service such as
purchase& rent books, coffee & cake and internet in one place and as a result En-Gai
book store & coffee corner can attract a lot of customers.
Source: www.mfuzone.com/nboard/index.php?showtopic=10175
Project Objectives
1) To study behaviors of customer
2) To study activities of market
3) To study types of book which target require
4) To study expectation of customer when they go to book store
5) To study the way to success goal of our organization
6) To study purchasing power of customers how much which they spend are
7) To study new technology can apply in the store
Benefits of Project
The benefit of project, we are learn what behaviors of customer will be, to
know which the customers’ expectation when they go to book store, have applies
strategy and new technology running the business to achieve goal of our organization.
These all information will be able to assist top ten in business of book service in
Chiang Rai province such gain more the profits in 2 ways include: book store and
coffee. Alternatively, we are offer for best option to customers satisfies on En-Gai
book store & coffee corner, when the customers have participate to the En-Gai book
store & coffee corner, they are feeling be compared as live in their home and relax.
Moreover, we are going to develop our service for modernize. Also, the meeting
center of teen-age and working age for exchange opinion of new books, discusses
who loved to read books in same type or authors. As well as we will not stop extend
and we will make an efficiency business through new creation, new idea and new
strategy.
Activities/Time Frame
Nature of Industry
Bookstore is immediately for exchange books, magazine, newspapers and etc
between seller and buyer. In Thailand not clear about bookstore’s history that when is
it start? Or where is it from? Now a day, there are a lot of the bookstores was built in
Thailand, for example Dokya, Nai In, B2S, SE-ED and etc. they are big bookstore and
many branch around province in Thailand. In addition, they are small bookstores in
every province in Thailand such as Chiang Rai has many bookstores include;
General information:
• Located within Big C supercenter
• Major product is computer and science book
• Web online http://www.se-ed.com
• 36 categories of books following;
1) Legal - contracts – tax 19) Management education
2) Medicine & Pharmacy 20) General Knowledge
3) Computer 21) Study Guide – Exam
4) Hobbies – crafts 22) General Psychology
5) Music 23) Travel
6) General 24) Nature
7) Administration 25) Homes and housing
8) History - biography 26) Linguistics
9) Political Science 27) Literature
10) Forecast - Astrology 28) Plants and agriculture
11) Dictionary& encyclopedia 29) Science and technology
12) Science 30) Religion and philosophy
13) Art 31) Economics
14) Architecture 32) Social Sciences
15) Animals and agriculture 33) Health - Beauty
16) Children's book 34) Reference
17) Royal writing& specifically books 35) Food &Beverage
18) Sports, recreation, gaming 36) Family - relationships &
Psychology and Parenting
Source: www.se-ed.com/eshop/Products/BookRecommend.aspx?CategoryId=4
General information:
• Located in Mae Fah Luang University
• Major product is textbook
• Other products are cosmetic products, souvenir, gift, cloth and
equipment for study
• Web online http://www.bookcenter.mfu.ac.th/aboutus.html
• 13 categories of books following;
1. Legal - contracts – tax 10. Magazine
2. Computer 11. Art
3. Travel 12. Economic
4. Novel 13. Cartoon
5. Dictionary 14. Science
6. Administration and management 15. Food and health
7. Royal writing& specifically books
Source: http://www.bookcenter.mfu.ac.th/aboutus.html
General information:
• Located near Chiang Rai clock tower.
• Major product is textbook and child book.
• Web online http://www.dkdist.com
• 18 categories of books following;
1) Additional skills 10) Administration.
2) Dictionary 11) Food and health
3) Social Sciences 12) Professional
4) Math 13) General
5) Economics 14) Literature
6) History 15) Foreign language
7) Personal Biography 16) Historical novels
8) Education 17) Science
9) The market 18) Agriculture
General information:
• Located opposites old transport passenger station of Chiang Rai
• Major product is Thai novel book
• Web online http://www.dokya.com
• 20 categories of books following;
1) Stories 11) Royal writing
2) Politics 12) Juvenile literature
3) Art / music 13) Academic books
4) Dictionary 14) Health / beauty / family
5) General fiction 15) Legal / contract / tax
6) Children's book 16) Computer technology
7) Travel and maps 17) China within the novel
8) Hobbies / crafts 18) Religion / Philosophy / astrology
9) Literary translation 19) Administration and management
10) Historical / cultural / social 20) Food & home furnishings
Source: www.dokya.com/view_sub.asp?sec=1&sub=1
Nai In Book Store
General information:
• Located near Wiang Inn Hotel Chiang Rai.
• Major products are magazine, newspaper and travel Thailand
book.
• Web online http://www.naiin.com
• 18 categories of books following;
1) Cartoon 10) Parent and child
2) Lovers health 11) Royal writing
3) Computer / technology 12) General story
4) Psychology 13) Thai literary stories
5) Thai novel 14) Subject Investigation
6) Concept / life celebrities 15) Juvenile literature
7) Home and garden 16) Food
8) Literary translation 17) Children's book / fairy tale
9) Interesting documentary 18) other
Source: www.naiin.com/Home.aspx?AspxAutoDetectCookieSupport=1
Besides, the bookstore many type bookstore for alternative to customer such
as secondhand bookstore, online bookstore and rent bookstore. All of these, it is the
growth bookstore in the present which is strategy in selling books. In the present they
divide type of books inside bookstore following;
Types of book
Product/Service
Vision of Organization
En-Gai boos store & coffee corner will be the leader in providing knowledge
source and entertainment where is completely place.
Mission
En-Gai will be business to provide several books and full service inside our
bookstore for relaxation and to be good example bookstore business which cerate
various to customer. Furthermore, En-Gai will be new alternative for beloved reader.
Strategy
• Competitor Analysis
Analyze the ability in proceeding business of SE-ED Book Center
Strength of SE-ED Book Center
o The company is located within Big-C supercenter, so they have many
customers.
o The company is market leader of computer book.
o The company has market share around 40% more than the average in the
market every year.
o The company has administration structure manages the capital that is
excellent. They can build profit rate has high 30% every year.
o The company has return on equity increase in good rate around 18%
o The company has high quality website www.se-ed.com for support business in
the future. In present time have 1.4 million clicks to visits in this web site.
o The company can open new branch fastness, expenses low capital and
certainly in high success.
Weakness of SE-ED Book Center
o The company has same pattern of another book store.
o The shop are small, and can not manage about place some time client seat on
floor to read and other client can not access to book, and they far from
university.
.
Analyze the ability in proceeding business of Dokya Book Store
Strength of Dokya Book Store
o Brand awareness, they have headquarters for support about books,
management system are good and they are pioneering business book, so they
have brand loyalty from local people and visitor.
Weakness of Dokya Book Store
o The shop locates on commonplace and books are not popular.
10,000
8,000
Persons
6,000
Number of
4,000 Students
2,000
0
2006 2007 2008 2009
Years
2,000
1,500
1,000
500 2007
2008
0 2009
School
Figure 1.2: Total Student each school
500
400
300
2007
200
2008
100
2009
0
Majors
700
600
500
400
2007
300
2008
200
2009
100
0
English Business Thai Local
Chinese Language Government
and Culture
Majors
Figure 1.4: Total Student School of Law
700
600
500
400
2007
300
200 2008
100 2009
0
English Business Thai Local
Chinese Language and Government
Culture
Majors
120
100
80
2007
60
2008
40
2009
20
0
Biosciences Applied
Chemistry
Majors
Figure 1.6: Total Student School of Information Technology
250
200
150
100
50
0 2007
2008
2009
Majors
120
Amount of student
100
80
60
2007
40
2008
20 2009
0
Food Postharvest
Technology and
Packaging
Technology
Majors
Figure 1.8: Total Student School of Cosmetic Science
300
Amount of student
250
200
150 2007
2008
100
2009
50
0
Cosmetic Beauty
Science Technology
Majors
300
Amount of student
250
200
150 2007
2008
100
2009
50
0
Public Health Apply Thai Health Care
Medicine Service
Majors
Figure 1.10: Total Student School of Nursing
200
Amount of student
150
2007
100 2008
2009
50
0
Nursing
Majors
• Competitive Analysis
At Mae Fah Luang University has only one book store that is Mae Fah Luang
University book center. So, there is comparison between Mae Fah Luang University
book centers and En-Gai book store & coffee corner follow:
Table 1: Comparison between En-Gai book store & coffee corner and Mae Fah
Luang University book center
Book shop
Advantages Disadvantages
Impact
Segmentation of Bookstore
En-Gai Bookstore & Coffee
Industry
Corner
Buying Books / /
Renting Books / /
Stationeries /
Postcards /
Souvenirs /
F&B /
Coffee /
Cake /
Internet Cafe /
Target Analysis
The target group that En-Gai book store & coffee corner use on the concept
“market specialization” that mean at En-Gai book store & coffee corner has many
product for serve needs of only one target group which focus on student of Mae Fah
Luang University.
Figure 2: Target of En-Gai book store & coffee corner
Internet
Buying
18% Buying Books
Books
31% Renting Book
Coffee Cake
16% Coffee
Internet
Cake
Renting
10%
Book
25%
Position Analysis
En-Gai book store coffee corner & internet café will update new books and
services for our customers’ satisfaction to increase opportunities in sale than
competitor ambient, have promotion every month in order to pay back some special
things to make the loyalty of customer on En-Gai and establishing new customer at
the same time. The point of best service, we give precedence which more opportunity
than other book stores to attract customer come. So, En-Gai book store & coffee
corner is extra store than another.
Place strategy
En-Gai bookstore and coffee corner is located in front of Mae Fah Luang
University because of this place have no book store and more convenience for
customers both buy product and service. And our company has a direct distribution
channel because of this channel doesn’t intermediaries and cheaper than other channel
and as a result fast delivery. In addition this location is the centre of student and work-
age, so this place is appropriate to locate of En-Gai book store and coffee corner.
Promotion strategy
In En-Gai bookstore coffee corner has diversity promotion include:
advertising, personal selling, public relations & publicity and sales promotion.
Advertising, to have 2 ways for advertising our company. First way by use
the internet because of this is a cheapest way and can accessibility to target group for
promote, update and share information about the product. For leaflet is the last way to
our company use to attract new customer. Both of 2 ways can save the cost of us.
Personal Selling, our company has staff that service mind and recommend about
book, cake and coffee for customers and as a result to have advantage for company
such as stimulating sales, and creating relationship. In addition, it has a special one
or call “after purchase service” for the customers feel good and loyalty in our
company.
Public relations & Publicity, En-Gai bookstore& coffee corner has activities with
customers on festival or weekend for creating good image and crate relationship
between our company and customers.
Sales promotion, In En-Gai bookstore & coffee corner is special promotion
for customer.
o Collect point: The customer can get points when they buy books in 300 baht,
then they will receive free coffee or cake but the price not exceed 70 baht.
o Special day: En-Gai bookstore & coffee corner set a special day if the
customer buys books on Wednesday, they will get 10% discount rate.
10%
Discount
Announcement
Special Day
for our customer.
En Gai Bookstore & Coffee
Corner give 10% discount for
customer who go to buy our
product in Wednesday.
o Member book club: the customer can register in member book club at En-Gai
bookstore & coffee corner. Then, the customer has a special privilege such as
discount or a present of festival.
Sale forecast
General Information
Bookstore
• To have customer around 150 – 200 per day.
Coffee shop
• To have income around 3,250 baht per days.
• For weekend has income around 7,000 – 8,000 baht per day.
• To sale beverage around 100 cups per day
• Price of beverage around 30 -35 baht per cup.
Bakery shop
• To have income around 3,000 baht per day.
• To sale bakery around 80 – 100 pieces per day.
• Price of bakery around 35 – 60 baht per pieces.
Market survey
Frequency go to bookstore
3%
12%
1-2/weeks
15% 3-4/weeks
1-2/month
70% Everyday
Figure 3.1: Popular kind of book
25% Price
Satisfy
Design
52%
5% Content
Others
16%
Figure 3.14: If the bookstore has several services such as rent books, buy books,
bakery, coffee and internet do you like it?
6%
Yes
No
94%
Sale book
1 people to purchase 2 books per week
61 people to purchase 2*61/1 = 122 books
So, to purchase 122 books per week and as a result 122*4 = 488 books per month
Price of book
Magazine = 60 baht
Novel = 199 baht
Business = 259 baht
Textbook = 327 baht
Computer = 225 baht
So, price average = 60+199+259+327+225/5
= 214 baht
Rent book
1 people to rent 4 books per week
53 people to rent 4*53/1 = 212 books
So, to rent 212 books per week and as a result 212*4 = 848 books per month
Price of rent book = 4 baht per book.
Coffee
1 people to drink 3 cups per week
51 people to drink 3*51/1 = 153 cups
So, to drink 153 cups per week and as a result 153*4 = 612 cups per month
Price of coffee
Average price of beverage = 30 baht
Bakery
1 people to eat 3 pieces per week
41 people to eat 3*41/1 = 123 pieces
So, to eat 123 pieces per week and as a result 123*4 = 492 cups per month
Price of bakery
Average price of bakery = 40 baht
Internet
** En-Gai bookstore & coffee corner open 10.00 am. – 10 .00pm.
Computer of En-Gai bookstore & coffee corner 4 units per day.
1 hours price 20 baht
12 hours price 20*12 = 240 baht
Computer 1 unit 12 hours = 240 baht
Computer 4 units 240*4 = 960 baht
So, to use computer of En-Gai bookstore & coffee corner 960 baths per day and as a
result 960*30 = 28,800 baths per month
Notebook of customer
**Price of wireless is 20 baht per hours
1 day ( 12 hours) : 1 notebook = 12*20*1 = 240
So, there are sale & rent book, coffee, cake and internet consider about season,
open & end of semester for sale forecast. In addition, it has promotion for support
product and service and as a result increasing sale.
First year
Second year
Third year
Fourth year
Fifth year
Description
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total
Sep
117,058 3,120 14,100 18,600 129,600 165,420
Oct
118,770 3,060 13,980 18,400 108,000 262,210
Nov
120,054 3,160 14,400 18,800 151,200 307,614
Dec
121,980 3,240 14,550 19,120 158,400 317,290
Total
1,261,744 35,080 164,910 217,360 1,461,600 3,140,694
Radio 2,500 2,500 2,500 2,500 2,500 2,500 2,500 2,500 2,500 2,500 2,500 2,500 30,000
Advertise
Total 30,820 2,500 2,500 2,500 2,500 32,850 2,500 2,500 2,500 2,500 32,800 2,500 118,970
First year
Second year
Description Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total
Radio 4,000 4,000 4,000 4,000 4,000 4,000 4,000 4,000 4,000 4,000 4,000 4,000 48,000
Advertise
Leaflets - - - - - - - - - - - - -
Fascias - - - - - - - - - - - - 10,000
Total 14,000 4,000 4,000 4,000 4,000 34,000 4,000 4,000 4,000 34,000 4,000 4,000 128,000
Third year
Description Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total
Radio 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 36,000
Advertise
Leaflets - - - - - - - - - - - - -
Fascias - - - - - - - - - - - - -
Total 13,000 3,000 3,000 3,000 3,000 33,000 3,000 3,000 3,000 33,000 3,000 3,000 106,000
Fourth
Description Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total
Radio 3,200 3,200 3,200 3,200 3,200 3,200 3,200 3,200 3,200 3,200 3,200 3,200 38,400
Advertise
Leaflets - - - - - - - - - - - - -
Total 23,200 3,200 3,200 3,200 3,200 33,200 3,200 3,200 3,200 33,200 3,200 3,200 118,400
Fifth year
Description Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total
Radio 4,000 4,000 4,000 4,000 4,000 4,000 4,000 4,000 4,000 4,000 4,000 4,000 48,000
Advertise
Leaflets - - - - - - - - - - - - -
Total 24,000 4,000 4,000 4,000 4,000 34,000 4,000 4,000 4,000 34,000 4,000 4,000 128,000
Conclusion
Nowadays, the business of bookstore is rapid expand because of people or
student in Mae Fah Luang University is more interest to read book, the amount of
student in Mae Fah Luang University increase rapidly in every year, this university
will be grow up in the future and this place has no book store. Especially En-Gai
book store & coffee corner would like to establish a new trend of book store in
Chiang Rai province. Then, there is multi mode of product and service includes: sale
book, rent book, coffee & cake and internet in one place. This strategy is the best way
to attract the customer and as a result En-Gai book store & coffee corner has several
incomes and easily to get maximum profit.
Chapter 4
Technical Feasibility
Chapter 4: Technical Feasibility
Product and Operations Analysis
• Product process
Book
Input
o Paper
o Printer
o Ink
o Pen
Process
Output
Book
Coffee
Input
• Ingredient of cake
1. Coffee pulp.
2. 100% fresh milk.
3. Sugar or syrup.
4. Powdered chocolate or
cinnamon powder.
5. 4-6 oz size cup.
Process
Output
Coffee
Cake
Input
• Ingredient of cake
o Dough
o Fresh butter
o Egg
o Sugar
o Baking powder
o Fresh cream
o Other
Process
Output
Cake
• Location
En-Gai book store & coffee corner is located in front of Mae Fah Luang
University.
• Machine/Tools/Equipment
Table3: Name of Machine/Tools/Equipment
Types Picture
Building
Books
Cash register
Computer
Aluminum ladder
Computer table
Chair
Strainer
Counter
Telephone
Bookshelf
Sanitary ware
Kitchen set
Coffee machine
Coffee equipment
Coffee material
Oven
Locker
Sofa
• Facility Layout
• Logistics Management
o Book, to order from internet then the publishing sent to En-Gai book
stores & coffee by post office.
o Coffee, to order coffee bean from Doi-Tung by private car every
month.
o Cake, to purchase the raw material every week.
• Facility Management
In En-Gai book store & coffee corner provide variety facility to comfortable
for customer follow:
o Toilet
o Sofa
o Wireless
o Television
o Air-conditioner
Cost of Investment
• Pre-Operating Cost
Raw material:
Overhead:
Depreciation 25,896.65
Insurance 2,500
Total manufacturing overhead cost 28,396.65
Total manufacturing cost 406,986.65
Management Analysis
Administration Cost:
Month Pre-Startup Jan Feb Mar Apr May June July Aug Sept Oct Nov Dec TOTAL
Revenues:
Investment 5,500,000.00 - - - - - - - - - - - - 5,500,000
Selling revenue - 21,400 25,680 19,680 20,180 22,470 23,968 27,000 28,000 28,900 27,000 30,000 30,000 304,278
Rental revenue - 900 900 900 980 970 1,000 1,090 1,200 1,200 1,200 1,200 1,200 12,740
Cake revenue - 2,300 2,400 1,900 2,000 2,500 2,700 2,300 2,500 2,700 2,600 2,800 2,900 29,600
Coffee revenue - 1,800 1,900 1,900 1,600 1,670 1,900 1,980 1,700 2,000 2,100 2,130 2,300 22,980
Internet revenue - 64,000 73,000 28,000 21,000 28,000 44,000 51,000 64,000 57,000 43,000 65,000 73,000 611,000
Total revenue 5,500,000.00 90,400 103,880 52,380 45,760 55,610 73,568 83,370 97,400 91,800 75,900 101,130 109,400 6,480,598
Expenses:
Promotion expense - 10,000 - - - - 30,000 - - - - 30,000 - 70,000
Advertising expense - 2,820 2,500 2,500 2,500 2,500 2,850 2,500 2,500 2,500 2,500 2,800 2,500 30,000.00
Fascias expense - 18,000 - - - - - - - - - - - 18,000
Salaries expense - 17,000 17,000 17,000 17,000 17,000 17,000 17,000 17,000 17,000 17,000 17,000 17,000 204,000
material expense 194,592.50 890 11,347.00 12,896 5,574.00 6,541.00 10,901.00 10,098.00 11,098.00 16,001.00 14,902.00 12,134.00 25,795.00 332,769.50
Net income (Loss) 468,506.50 41,690 73,033 19,984 20,686 29,569 12,817 53,772 66,802 56,299 41,498 39,196 64,105 987,957
Income Statement in 2009
80,000
70,000
60,000
50,000
40,000
30,000
10,000
0
1 2 3 4 5 6 7 8 9 10 11 12
Months
En-Gai book stores & coffee corner
Balance Sheets
For month Ended December 31, 2009
Month Pre-Startup Jan Feb Mar Apr May June July Aug Sept Oct Nov Dec
Asset
Cash 987,957 998,980 999,956 999,780 1,000,900 1,003,809 1,070,900 1,090,780 1,091,290 1,098,095 1,109,050 1,130,983 1,140,000
Equipment & tools:
Land & building 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000
Computer& laptop 55,313 55,313 55,313 55,313 55,313 55,313 55,313 55,313 55,313 55,313 55,313 55,313 55,313
Air condition 28,300 28,300 28,300 28,300 28,300 28,300 28,300 28,300 28,300 28,300 28,300 28,300 28,300
Cash
register 32,000 32,000 32,000 32,000 32,000 32,000 32,000 32,000 32,000 32,000 32,000 32,000 32,000
Calculator 345 345 345 345 345 345 345 345 345 345 345 345 345
Drink water machine 4,990 4,990 4,990 4,990 4,990 4,990 4,990 4,990 4,990 4,990 4,990 4,990 4,990
Refrigerator 19,900 19,900 19,900 19,900 19,900 19,900 19,900 19,900 19,900 19,900 19,900 19,900 19,900
Telephone 1,750 1,750 1,750 1,750 1,750 1,750 1,750 1,750 1,750 1,750 1,750 1,750 1,750
Printer all in one 3,590 3,590 3,590 3,590 3,590 3,590 3,590 3,590 3,590 3,590 3,590 3,590 3,590
Aluminum ladder 529 529 529 529 529 529 529 529 529 529 529 529 529
Computer table 1,259 1,259 1,259 1,259 1,259 1,259 1,259 1,259 1,259 1,259 1,259 1,259 1,259
Chair 1,295 1,295 1,295 1,295 1,295 1,295 1,295 1,295 1,295 1,295 1,295 1,295 1,295
Strainer 5,190 5,190 5,190 5,190 5,190 5,190 5,190 5,190 5,190 5,190 5,190 5,190 5,190
Counter 140,000 140,000 140,000 140,000 140,000 140,000 140,000 140,000 140,000 140,000 140,000 140,000 140,000
Office desk 21,900 21,900 21,900 21,900 21,900 21,900 21,900 21,900 21,900 21,900 21,900 21,900 21,900
Sofa 37,490 37,490 37,490 37,490 37,490 37,490 37,490 37,490 37,490 37,490 37,490 37,490 37,490
Locker 990 990 990 990 990 990 990 990 990 990 990 990 990
Sanitary
ware 11,540 11,540 11,540 11,540 11,540 11,540 11,540 11,540 11,540 11,540 11,540 11,540 11,540
Kitchen equipment 39,525 39,525 39,525 39,525 39,525 39,525 39,525 39,525 39,525 39,525 39,525 39,525 39,525
Coffee machine 49,648 49,648 49,648 49,648 49,648 49,648 49,648 49,648 49,648 49,648 49,648 49,648 49,648
Oven 22,190 22,190 22,190 22,190 22,190 22,190 22,190 22,190 22,190 22,190 22,190 22,190 22,190
- - - - - - - - -
Accumulated Depreciation - -25,896.65 -51,793.30 -77,689.95 103,586.60 129,483.25 155,379.90 181,276.55 207,173.20 233,069.85 258,966.50 284,863.15 310,759.80
Pre-operating cost 104,584 104,584 104,584 104,584 104,584 104,584 104,584 104,584 104,584 104,584 104,584 104,584
Total asset 5,465,701 4,556,431 4,530,535 4,504,638 4,478,741 4,452,845 4,426,948 4,401,051 4,375,155 4,349,258 4,323,362 4,297,465 4,271,568
Liabilities
Account
payable - 152,777.78 152,777.78 152,777.78 152,777.78 152,777.78 152,777.78 152,777.78 152,777.78 152,777.78 152,777.78 152,777.78 152,777.78
Interest rate
paid - 36,025 36,025 36,025 36,025 36,025 36,025 36,025 36,025 36,025 36,025 36,025 36,025
Total liabilities - 188,802.78 188,802.78 188,802.78 188,802.78 188,802.78 188,802.78 188,802.78 188,802.78 188,802.78 188,802.78 188,802.78 188,802.78
Equity
Owner Capital 5,465,701 4,367,628 4,314,732 4,315,835 4,289,938 4,264,042 4,238,145 4,212,248 4,186,352 4,160,455 4,134,559 4,108,662 4,082,765
Total liabilities and equity 5,465,701 4,556,431 4,530,535 4,504,638 4,478,741 4,452,845 4,426,948 4,401,051 4,375,155 4,349,258 4,323,362 4,297,465 4,271,568
Balance Sheet in 2009
4,600,000
4,550,000
4,500,000
4,450,000
4,400,000
4,350,000
4,300,000
4,200,000
4,150,000
4,100,000
1 2 3 4 5 6 7 8 9 10 11 12
Months
En-Gai book stores & coffee corner
Statement of Cash Flow
For month Ended December 31, 2009
Month Pre-Startup Jan Feb Mar Apr May June July Aug Sept Oct Nov Dec
Cash Be. Balance 4,987,957 998,980 999,956 999,780 1,000,900 1,003,809 1,070,900 1,090,780 1,091,290 1,098,095 1,109,050 1,130,983 1,140,000
Change in cash -4,368,395 -36,997 20,242 -6,910 19,689 54,468 63,613 130,465 169,391 184,785 195,881 219,475 270,281
Net cash flow 619,563 961,983 1,020,198 992,870 1,020,589 1,058,277 1,134,513 1,221,245 1,260,681 1,282,880 1,304,931 1,350,458 1,410,281
Statement of Cash Flow in 2009
1,600,000
1,400,000
1,200,000
1,000,000
800,000
400,000
200,000
0
1 2 3 4 5 6 7 8 9 10 11 12
Months
En-Gai book stores & coffee corner
Income Statement
For month Ended December 31, 2010
Month Pre-Startup Jan Feb Mar Apr May June July Aug Sept Oct Nov Dec TOTAL
Revenues:
Investment - - - - - - - - - - - - - -
Selling revenue - 41,000 48,000 40,000 39,800 42,000 44,000 46,000 48,000 51,000 53,000 54,000 55,000 561,800
Rental revenue - 1,300 1,300 1,600 1,300 1,300 1,300 1,300 1,400 1,400 1,490 1,500 1,760 16,950
Cake revenue - 2,700 2,900 2,300 2,400 2,800 2,600 2,700 3,000 3,200 3,000 3,300 3,400 34,300
Coffee revenue - 3,500 3,700 2,900 3,100 3,600 3,300 3,500 3,800 4,100 4,000 4,200 4,800 44,500
Internet revenue - 79,200 64,800 50,400 43,800 37,600 49,200 86,400 93,600 79,200 79,200 86,400 93,000 842,800
Total revenue - 127,700 120,700 97,200 90,400 87,300 100,400 139,900 149,800 91,800 140,690 149,400 157,960 1,453,250
Expenses:
Promotion expense - 10,000 - - - - 30,000 - - - - 30,000 - 70,000
Advertising expense - 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 3,000 36,000.00
Fascias expense - - - - - - - - - - - - - -
Salaries expense - 17,000 17,000 17,000 17,000 17,000 17,000 17,000 17,000 17,000 17,000 17,000 17,000 204,000
material expense - 28,633 18,248 12,814 14,966 16,601 16,043 23,105 16,798 22,617 22,228 21,990 18,162 232,205
equipment expense - - - - - - - - - - - - - -
Total expense - 58,633 38,248 32,814 34,966 36,601 60,751 43,105 36,798 42,617 42,228 61,934 38,162 526,857
Net income (Loss) - 69,067 82,452 62,234 55,434 50,699 39,649 96,795 113,002 49,183 98,732 87,466 119,198 926,393
Income Statement in 2010
120,000
100,000
80,000
60,000
20,000
0
1 2 3 4 5 6 7 8 9 10 11 12
Months
En-Gai book stores & coffee corner
Balance Sheets
For month Ended December 31, 2010
Month Pre-Startup Jan Feb Mar Apr May June July Aug Sept Oct Nov Dec
Asset
Cash 926,393 999,990 999,900 999,990 1,000,900 1,003,809 1,070,900 1,090,780 1,091,290 1,098,095 1,109,050 1,130,983 1,140,000
Equipment & tools:
Land & building 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000
Computer& laptop 55,313 55,313 55,313 55,313 55,313 55,313 55,313 55,313 55,313 55,313 55,313 55,313 55,313
Air condition 28,300 28,300 28,300 28,300 28,300 28,300 28,300 28,300 28,300 28,300 28,300 28,300 28,300
Cash register 32,000 32,000 32,000 32,000 32,000 32,000 32,000 32,000 32,000 32,000 32,000 32,000 32,000
Calculator 345 345 345 345 345 345 345 345 345 345 345 345 345
Drink water machine 4,990 4,990 4,990 4,990 4,990 4,990 4,990 4,990 4,990 4,990 4,990 4,990 4,990
Refrigerator 19,900 19,900 19,900 19,900 19,900 19,900 19,900 19,900 19,900 19,900 19,900 19,900 19,900
Telephone 1,750 1,750 1,750 1,750 1,750 1,750 1,750 1,750 1,750 1,750 1,750 1,750 1,750
Printer all in one 3,590 3,590 3,590 3,590 3,590 3,590 3,590 3,590 3,590 3,590 3,590 3,590 3,590
Aluminum ladder 529 529 529 529 529 529 529 529 529 529 529 529 529
Computer table 1,259 1,259 1,259 1,259 1,259 1,259 1,259 1,259 1,259 1,259 1,259 1,259 1,259
Chair 1,295 1,295 1,295 1,295 1,295 1,295 1,295 1,295 1,295 1,295 1,295 1,295 1,295
Strainer 5,190 5,190 5,190 5,190 5,190 5,190 5,190 5,190 5,190 5,190 5,190 5,190 5,190
Counter 140,000 140,000 140,000 140,000 140,000 140,000 140,000 140,000 140,000 140,000 140,000 140,000 140,000
Office desk 21,900 21,900 21,900 21,900 21,900 21,900 21,900 21,900 21,900 21,900 21,900 21,900 21,900
Sofa 37,490 37,490 37,490 37,490 37,490 37,490 37,490 37,490 37,490 37,490 37,490 37,490 37,490
Locker 990 990 990 990 990 990 990 990 990 990 990 990 990
Sanitary ware 11,540 11,540 11,540 11,540 11,540 11,540 11,540 11,540 11,540 11,540 11,540 11,540 11,540
Kitchen equipment 39,525 39,525 39,525 39,525 39,525 39,525 39,525 39,525 39,525 39,525 39,525 39,525 39,525
Coffee machine 49,648 49,648 49,648 49,648 49,648 49,648 49,648 49,648 49,648 49,648 49,648 49,648 49,648
Oven 22,190 22,190 22,190 22,190 22,190 22,190 22,190 22,190 22,190 22,190 22,190 22,190 22,190
- - - - - - - - - - -
Accumulated Depreciation - -336,656.45 362,553.10 388,449.75 414,346.40 440,243.05 466,139.70 492,036.35 517,933.00 543,829.65 569,726.30 595,622.95 621,519.60
Pre-operating cost 104,584 104,584 104,584 104,584 104,584 104,584 104,584 104,584 104,584 104,584 104,584 104,584
Total asset 5,404,137 5,245,662 5,219,675 5,193,868 5,168,882 5,145,894 5,187,088 5,181,072 5,155,685 5,136,593 5,121,652 5,117,688 5,100,808
Liabilities
Account payable - 152,777.78 152,777.78 152,777.78 152,777.78 152,777.78 152,777.78 152,777.78 152,777.78 152,777.78 152,777.78 152,777.78 152,777.78
Interest rate paid - 36,025 36,025 36,025 36,025 36,025 36,025 36,025 36,025 36,025 36,025 36,025 36,025
Total liabilities - 188,802.78 188,802.78 188,802.78 188,802.78 188,802.78 188,802.78 188,802.78 188,802.78 188,802.78 188,802.78 188,802.78 188,802.78
Equity
Owner Capital 5,404,137 5,056,859 5,030,872 5,005,065 4,980,079 4,957,091 4,998,285 4,992,269 4,966,882 4,947,790 4,932,849 4,928,885 4,912,005
Total liabilities and equity 5,404,137 5,245,662 5,219,675 5,193,868 5,168,882 5,145,894 5,187,088 5,181,072 5,155,685 5,136,593 5,121,652 5,117,688 5,100,808
Balance Sheet in 2010
5,250,000
5,200,000
5,150,000
5,100,000
5,000,000
1 2 3 4 5 6 7 8 9 10 11 12
Months
En-Gai book stores & coffee corner
Statement of Cash Flow
For month Ended December 31, 2010
Pre-
Month Startup Jan Feb Mar Apr May June July Aug Sept Oct Nov Dec
Cash Be. Balance 926,393 999,990 999,900 999,990 1,000,900 1,003,809 1,070,900 1,090,780 1,091,290 1,098,095 1,109,050 1,130,983 1,140,000
Change in cash - 301,139 340,421 346,100 365,196 386,358 401,205 484,247 526,351 488,429 563,874 578,505 636,134
1,346,09
Net cash flow
926,393 1,301,129 1,340,321 0 1,366,096 1,390,167 1,472,105 1,575,027 1,617,641 1,586,524 1,672,924 1,709,488 1,776,134
Statement of Cash Flow in 2010
1,800,000
1,600,000
1,400,000
1,200,000
1,000,000
800,000
400,000
200,000
0
1 2 3 4 5 6 7 8 9 10 11 12
Months
En-Gai book stores & coffee corner
Income Statement
For month Ended December 31, 2011
Pre-
Month Startup Jan Feb Mar Apr May June July Aug Sept Oct Nov Dec TOTAL
Revenues:
Investment - - - - - - - - - - - - - -
Selling revenue - 64,000 70,000 66,000 65,000 67,000 69,000 70,000 71,000 72,000 74,000 76,000 76,000 840,000
Rental revenue - 1,700 1,800 1,700 1,600 1,700 1,800 1,800 1,800 1,900 1,900 1,900 2,000 21,600
Cake revenue - 7,500 7,700 7,200 6,200 7,500 7,400 7,500 7,800 8,200 8,000 8,400 8,700 92,100
Coffee revenue - 5,700 5,900 5,600 5,700 5,800 5,700 5,700 6,000 6,300 6,200 6,400 6,600 71,600
Internet revenue - 100,800 93,600 86,400 79,200 86,400 93,600 108,000 115,200 100,800 86,400 108,000 122,400 1,180,800
Total revenue - 179,700 179,000 166,900 157,700 168,400 177,500 193,000 201,800 189,200 176,500 200,700 215,700 2,206,100
Expenses:
Promotion expense - 10,000 - - - - 30,000 - - - 30,000 - - 70,000
Advertising expense - 3,200 3,200 3,200 3,200 3,200 3,200 3,200 3,200 3,200 3,200 3,200 3,200 38,400.00
Fascias expense - - - - - - - - - - - - - -
Salaries expense - 17,000 17,000 17,000 17,000 17,000 17,000 17,000 17,000 17,000 17,000 17,000 17,000 204,000
material expense - 86,687 55,632 53,725 48,647 52,297 84,216 69,197 62,640 58,208 53,851 68,412 66,554 760,066
equipment expense - - - - - - - - - - - - - -
Total expense - 116,887 75,832 73,925 68,847 72,497 60,751 89,397 82,840 78,408 74,051 61,934 86,754 942,123
Net income (Loss) - 62,813 103,168 92,975 88,853 95,903 116,749 103,603 118,960 110,792 102,449 138,766 128,946 1,263,977
Income Statement in 2011
140,000
120,000
100,000
80,000
60,000
20,000
0
1 2 3 4 5 6 7 8 9 10 11 12
Months
En-Gai book stores & coffee corner
Balance Sheets
For month Ended December 31, 2011
Pre-
Month Startup Jan Feb Mar Apr May June July Aug Sept Oct Nov Dec
Asset
Cash 1,166,577 1,166,800 1,166,700 1,166,900 1,166,900 1,167,900 1,167,990 1,167,891 1,167,890 1,170,000 1,171,890 1,178,910 1,179,900
Equipment & tools:
Land & building 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000
Computer& laptop 55,313 55,313 55,313 55,313 55,313 55,313 55,313 55,313 55,313 55,313 55,313 55,313 55,313
Air condition 28,300 28,300 28,300 28,300 28,300 28,300 28,300 28,300 28,300 28,300 28,300 28,300 28,300
Cash register 32,000 32,000 32,000 32,000 32,000 32,000 32,000 32,000 32,000 32,000 32,000 32,000 32,000
Calculator 345 345 345 345 345 345 345 345 345 345 345 345 345
Drink water machine 4,990 4,990 4,990 4,990 4,990 4,990 4,990 4,990 4,990 4,990 4,990 4,990 4,990
Refrigerator 19,900 19,900 19,900 19,900 19,900 19,900 19,900 19,900 19,900 19,900 19,900 19,900 19,900
Telephone 1,750 1,750 1,750 1,750 1,750 1,750 1,750 1,750 1,750 1,750 1,750 1,750 1,750
Printer all in one 3,590 3,590 3,590 3,590 3,590 3,590 3,590 3,590 3,590 3,590 3,590 3,590 3,590
Aluminum ladder 529 529 529 529 529 529 529 529 529 529 529 529 529
Computer table 1,259 1,259 1,259 1,259 1,259 1,259 1,259 1,259 1,259 1,259 1,259 1,259 1,259
Chair 1,295 1,295 1,295 1,295 1,295 1,295 1,295 1,295 1,295 1,295 1,295 1,295 1,295
Strainer 5,190 5,190 5,190 5,190 5,190 5,190 5,190 5,190 5,190 5,190 5,190 5,190 5,190
Counter 140,000 140,000 140,000 140,000 140,000 140,000 140,000 140,000 140,000 140,000 140,000 140,000 140,000
Office desk 21,900 21,900 21,900 21,900 21,900 21,900 21,900 21,900 21,900 21,900 21,900 21,900 21,900
Sofa 37,490 37,490 37,490 37,490 37,490 37,490 37,490 37,490 37,490 37,490 37,490 37,490 37,490
Locker 990 990 990 990 990 990 990 990 990 990 990 990 990
Sanitary ware 11,540 11,540 11,540 11,540 11,540 11,540 11,540 11,540 11,540 11,540 11,540 11,540 11,540
Kitchen equipment 39,525 39,525 39,525 39,525 39,525 39,525 39,525 39,525 39,525 39,525 39,525 39,525 39,525
Coffee machine 49,648 49,648 49,648 49,648 49,648 49,648 49,648 49,648 49,648 49,648 49,648 49,648 49,648
Oven 22,190 22,190 22,190 22,190 22,190 22,190 22,190 22,190 22,190 22,190 22,190 22,190 22,190
- - - - - - - - - - - -
Accumulated Depreciation - 621,519.60 647,222.56 672,925.52 698,628.48 724,331.44 750,034.40 775,737.36 801,440.32 827,143.28 852,846.24 878,549.20 904,252.16
Pre-operating cost - 104,584 104,584 104,584 104,584 104,584 104,584 104,584 104,584 104,584 104,584 104,584 104,584
Total asset 5,644,321 5,127,608 5,101,805 5,076,302 5,050,600 5,025,897 5,000,284 4,974,482 4,948,778 4,925,185 4,901,372 4,882,689 4,857,976
Liabilities
Account payable - 152,777.78 152,777.78 152,777.78 152,777.78 152,777.78 152,777.78 152,777.78 152,777.78 152,777.78 152,777.78 152,777.78 152,777.78
Interest rate paid - 36,025 36,025 36,025 36,025 36,025 36,025 36,025 36,025 36,025 36,025 36,025 36,025
Total liabilities - 188,802.78 188,802.78 188,802.78 188,802.78 188,802.78 188,802.78 188,802.78 188,802.78 188,802.78 188,802.78 188,802.78 188,802.78
Equity
Owner
Capital 5,644,321 4,938,805 4,913,002 4,890,499 4,861,797 4,837,094 4,811,481 4,785,679 4,759,975 4,736,382 4,712,569 4,693,886 4,669,173
Total liabilities and equity 5,644,321 5,127,608 5,101,805 5,076,302 5,050,600 5,025,897 5,000,284 4,974,482 4,948,778 4,925,185 4,901,372 4,882,689 4,857,976
Balance Sheet in 2011
5,150,000
5,100,000
5,050,000
5,000,000
4,950,000
4,900,000
4,800,000
4,750,000
4,700,000
1 2 3 4 5 6 7 8 9 10 11 12
Months
En-Gai book stores & coffee corner
Statement of Cash Flow
For month Ended December 31, 2011
Month Pre-Startup Jan Feb Mar Apr May June July Aug Sept Oct Nov Dec
Cash Be. Balance 1,166,577 1,166,800 1,166,700 1,166,900 1,166,900 1,167,900 1,167,990 1,167,891 1,167,890 1,170,000 1,171,890 1,178,910 1,179,900
Change in cash - 579,749 645,807 661,317 682,897 715,650 762,199 774,756 815,816 735,951 850,711 912,731 928,614
Net cash flow 1,166,577 1,746,549 1,812,507 1,828,217 1,849,797 1,883,550 1,930,189 1,942,647 1,983,706 1,905,951 2,022,601 2,091,641 2,108,514
Statement of Cash Flow in 2011
2,500,000
2,000,000
1,500,000
500,000
0
1 2 3 4 5 6 7 8 9 10 11 12
Months
En-Gai book stores & coffee corner
Income Statement
For month Ended December 31, 2012
Pre-
Month Startup Jan Feb Mar Apr May June July Aug Sept Oct Nov Dec TOTAL
Revenues:
Investment - - - - - - - - - - - - - -
Selling revenue - 89,000 95,000 92,000 90,000 91,000 92,000 94,000 95,000 95,000 98,000 99,000 100,000 1,130,000
Rental revenue - 2,300 2,300 2,200 2,300 2,300 2,400 2,400 2,500 2,600 2,500 2,600 2,700 29,100
Cake revenue - 11,880 12,080 11,600 11,760 11,800 11,720 11,840 12,160 12,560 12,400 12,800 13,000 145,600
Coffee revenue - 9,000 9,200 8,900 9,000 9,100 9,000 9,100 9,400 9,700 9,600 9,800 9,900 111,700
Internet revenue - 100,800 93,600 79,200 72,000 86,400 100,800 115,200 122,400 100,800 93,600 115,200 129,600 1,209,600
Total revenue - 212,980 212,180 193,900 185,060 200,600 215,920 232,540 241,460 220,660 216,100 239,400 255,200 2,626,000
Expenses:
Promotion expense - 10,000 - - - - 30,000 - - - 30,000 - - 70,000
Advertising expense - 4,000 4,000 4,000 4,000 4,000 4,000 4,000 4,000 4,000 4,000 4,000 4,000 48,000.00
Fascias expense - - - - - - - - - - - - - -
Salaries expense - 17,000 17,000 17,000 17,000 17,000 17,000 17,000 17,000 17,000 17,000 17,000 17,000 204,000
material expense - 87,309 55,635 50,419 51,514 53,393 87,792 72,607 66,787 62,835 53,507 68,101 68,096 777,995
equipment expense - - - - - - - - - - - - - -
Total expense - 118,309 76,635 71,419 72,514 74,393 60,751 93,607 87,787 83,835 74,507 61,934 89,096 964,787
Net income (Loss) - 94,671 135,445 122,481 112,546 126,207 155,169 138,933 153,673 136,825 141,593 177,466 166,104 1,661,213
Income Statement in 2012
180,000
160,000
140,000
120,000
100,000
80,000
40,000
20,000
0
1 2 3 4 5 6 7 8 9 10 11 12
Months
En-Gai book stores & coffee corner
Balance Sheets
For month Ended December 31, 2012
Pre-
Month Startup Jan Feb Mar Apr May June July Aug Sept Oct Nov Dec
Asset
Cash 1,661,213 1,166,800 1,166,700 1,166,900 1,166,900 1,167,900 1,167,990 1,167,891 1,167,890 1,170,000 1,171,890 1,178,910 1,179,900
Equipment & tools:
Land & building 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000
Computer& laptop 55,313 55,313 55,313 55,313 55,313 55,313 55,313 55,313 55,313 55,313 55,313 55,313 55,313
Air condition 28,300 28,300 28,300 28,300 28,300 28,300 28,300 28,300 28,300 28,300 28,300 28,300 28,300
Cash register 32,000 32,000 32,000 32,000 32,000 32,000 32,000 32,000 32,000 32,000 32,000 32,000 32,000
Calculator 345 345 345 345 345 345 345 345 345 345 345 345 345
Drink water machine 4,990 4,990 4,990 4,990 4,990 4,990 4,990 4,990 4,990 4,990 4,990 4,990 4,990
Refrigerator 19,900 19,900 19,900 19,900 19,900 19,900 19,900 19,900 19,900 19,900 19,900 19,900 19,900
Telephone 1,750 1,750 1,750 1,750 1,750 1,750 1,750 1,750 1,750 1,750 1,750 1,750 1,750
Printer all in one 3,590 3,590 3,590 3,590 3,590 3,590 3,590 3,590 3,590 3,590 3,590 3,590 3,590
Aluminum ladder 529 529 529 529 529 529 529 529 529 529 529 529 529
Computer table 1,259 1,259 1,259 1,259 1,259 1,259 1,259 1,259 1,259 1,259 1,259 1,259 1,259
Chair 1,295 1,295 1,295 1,295 1,295 1,295 1,295 1,295 1,295 1,295 1,295 1,295 1,295
Strainer 5,190 5,190 5,190 5,190 5,190 5,190 5,190 5,190 5,190 5,190 5,190 5,190 5,190
Counter 140,000 140,000 140,000 140,000 140,000 140,000 140,000 140,000 140,000 140,000 140,000 140,000 140,000
Office desk 21,900 21,900 21,900 21,900 21,900 21,900 21,900 21,900 21,900 21,900 21,900 21,900 21,900
Sofa 37,490 37,490 37,490 37,490 37,490 37,490 37,490 37,490 37,490 37,490 37,490 37,490 37,490
Locker 990 990 990 990 990 990 990 990 990 990 990 990 990
Sanitary ware 11,540 11,540 11,540 11,540 11,540 11,540 11,540 11,540 11,540 11,540 11,540 11,540 11,540
Kitchen equipment 39,525 39,525 39,525 39,525 39,525 39,525 39,525 39,525 39,525 39,525 39,525 39,525 39,525
Coffee machine 49,648 49,648 49,648 49,648 49,648 49,648 49,648 49,648 49,648 49,648 49,648 49,648 49,648
Oven 22,190 22,190 22,190 22,190 22,190 22,190 22,190 22,190 22,190 22,190 22,190 22,190 22,190
Accumulated - - - - - - - - - - -
Depreciation - -927,096.21 949,940.26 972,784.31 995,628.36 1,018,472.41 1,041,316.46 1,064,160.51 1,087,004.56 1,109,848.61 1,132,692.66 1,155,536.71 1,178,380.76
Pre-operating cost - 104,584 104,584 104,584 104,584 104,584 104,584 104,584 104,584 104,584 104,584 104,584 104,584
Total asset 6,138,957 4,822,032 4,799,088 4,776,444 4,753,600 4,731,756 4,709,002 4,686,058 4,663,213 4,642,479 4,621,525 4,605,701 4,583,847
Liabilities
Account payable - 152,777.78 - - - - - - - - - - -
Interest rate paid - 36,025 - - - - - - - - - - -
Total liabilities - 188,802.78 - - - - - - - - - - -
Equity
Owner Capital 6,138,957 4,633,229 4,799,088 4,776,444 4,753,600 4,731,756 4,709,002 4,686,058 4,663,213 4,642,479 4,621,525 4,605,701 4,583,847
Total liabilities and
equity 6,138,957 4,822,032 4,799,088 4,776,444 4,753,600 4,731,756 4,709,002 4,686,058 4,663,213 4,642,479 4,621,525 4,605,701 4,583,847
Balance Sheet in 2012
4,850,000
4,800,000
4,750,000
4,700,000
4,650,000
4,600,000
4,500,000
4,450,000
1 2 3 4 5 6 7 8 9 10 11 12
Months
En-Gai book stores & coffee corner
Statement of Cash Flow
For month Ended December 31, 2012
Pre-
Month Startup Jan Feb Mar Apr May June July Aug Sept Oct Nov Dec
Cash Be. Balance 1,661,213 1,166,800 1,166,700 1,166,900 1,166,900 1,167,900 1,167,990 1,167,891 1,167,890 1,170,000 1,171,890 1,178,910 1,179,900
Change in cash - 917,183 980,801 990,681 1,003,590 1,040,095 1,091,901 1,098,510 1,136,094 1,142,090 1,169,702 1,228,419 1,239,901
Net cash flow 1,661,213 2,083,983 2,147,501 2,157,581 2,170,490 2,207,995 2,259,891 2,266,401 2,303,984 2,312,090 2,341,592 2,407,329 2,419,801
Statement of Cash Flow in 2012
2,500,000
2,400,000
2,300,000
2,200,000
2,000,000
1,900,000
1 2 3 4 5 6 7 8 9 10 11 12
Months
En-Gai book stores & coffee corner
Income Statement
For month Ended December 31, 2013
Pre-
Month Startup Jan Feb Mar Apr May June July Aug Sept Oct Nov Dec TOTAL
Revenues:
Investmet - - - - - - - - - - - - - -
Selling revenue - 111,280 116,630 107,000 110,210 113,420 114,490 115,560 117,058 117,058 118,770 120,054 121,980 1,383,510
Rental revenue - 2,800 2,800 2,800 2,700 2,800 2,900 3,000 3,000 3,200 3,100 3,200 3,300 35,600
Cake revenue - 17,800 18,000 17,480 17,680 17,800 17,600 17,880 18,200 18,600 18,400 18,800 19,120 217,360
Coffee revenue - 13,500 13,650 13,200 13,350 13,470 13,380 13,530 13,800 14,100 13,980 14,400 14,550 164,910
Internet revenue - 115,200 108,000 93,600 86,400 100,800 129,600 136,800 144,000 129,600 108,000 151,200 158,400 1,461,600
Total revenue - 260,580 259,080 234,080 230,340 248,290 277,970 286,770 296,058 282,558 262,250 307,654 317,350 3,262,980
Expenses:
Promotion expense - 10,000 - - - - 30,000 - - - 30,000 - - 70,000
Advertising expense - 4,000 4,000 4,000 4,000 4,000 4,000 4,000 4,000 4,000 4,000 4,000 4,000 48,000
Fascias expense - - - - - - - - - - - - - -
Salaries expense - 17,000 17,000 17,000 17,000 17,000 17,000 17,000 17,000 17,000 17,000 17,000 17,000 204,000
material expense - 89,477 57,801 53,013 54,726 54,394 87,072 76,613 68,903 60,363 58,801 67,279 68,787 797,229
equipment expense - - - - - - - - - - - - - -
Total expense - 120,477 78,801 74,013 75,726 75,394 138,072 97,613 89,903 81,363 109,801 88,279 89,787 1,119,229
Net income (Loss) - 140,103 180,279 160,067 154,614 172,896 139,898 189,154 206,155 201,195 152,449 219,375 227,563 2,143,751
Income Statement in 2013
250,000
200,000
150,000
100,000
0
1 2 3 4 5 6 7 8 9 10 11 12
Months
En-Gai book stores & coffee corner
Balance Sheets
For month Ended December 31, 2013
Pre-
Month Startup Jan Feb Mar Apr May June July Aug Sept Oct Nov Dec
Asset
Cash 2,143,751 2,249,000 2,249,900 2,250,000 2,250,000 2,254,000 2,254,000 2,254,670 2,257,900 2,257,990 2,260,000 2,261,000 2,261,000
Equipment & tools:
Land & building 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000
Computer& laptop 55,313 55,313 55,313 55,313 55,313 55,313 55,313 55,313 55,313 55,313 55,313 55,313 55,313
Air condition 28,300 28,300 28,300 28,300 28,300 28,300 28,300 28,300 28,300 28,300 28,300 28,300 28,300
Cash register 32,000 32,000 32,000 32,000 32,000 32,000 32,000 32,000 32,000 32,000 32,000 32,000 32,000
Calculator 345 345 345 345 345 345 345 345 345 345 345 345 345
Drink water machine 4,990 4,990 4,990 4,990 4,990 4,990 4,990 4,990 4,990 4,990 4,990 4,990 4,990
Refrigerator 19,900 19,900 19,900 19,900 19,900 19,900 19,900 19,900 19,900 19,900 19,900 19,900 19,900
Telephone 1,750 1,750 1,750 1,750 1,750 1,750 1,750 1,750 1,750 1,750 1,750 1,750 1,750
Printer all in one 3,590 3,590 3,590 3,590 3,590 3,590 3,590 3,590 3,590 3,590 3,590 3,590 3,590
Aluminum ladder 529 529 529 529 529 529 529 529 529 529 529 529 529
Computer table 1,259 1,259 1,259 1,259 1,259 1,259 1,259 1,259 1,259 1,259 1,259 1,259 1,259
Chair 1,295 1,295 1,295 1,295 1,295 1,295 1,295 1,295 1,295 1,295 1,295 1,295 1,295
Strainer 5,190 5,190 5,190 5,190 5,190 5,190 5,190 5,190 5,190 5,190 5,190 5,190 5,190
Counter 140,000 140,000 140,000 140,000 140,000 140,000 140,000 140,000 140,000 140,000 140,000 140,000 140,000
Office desk 21,900 21,900 21,900 21,900 21,900 21,900 21,900 21,900 21,900 21,900 21,900 21,900 21,900
Sofa 37,490 37,490 37,490 37,490 37,490 37,490 37,490 37,490 37,490 37,490 37,490 37,490 37,490
Locker 990 990 990 990 990 990 990 990 990 990 990 990 990
Sanitary ware 11,540 11,540 11,540 11,540 11,540 11,540 11,540 11,540 11,540 11,540 11,540 11,540 11,540
Kitchen equipment 39,525 39,525 39,525 39,525 39,525 39,525 39,525 39,525 39,525 39,525 39,525 39,525 39,525
Coffee machine 49,648 49,648 49,648 49,648 49,648 49,648 49,648 49,648 49,648 49,648 49,648 49,648 49,648
Oven 22,190 22,190 22,190 22,190 22,190 22,190 22,190 22,190 22,190 22,190 22,190 22,190 22,190
Accumulated Depreciation - -1,201,224 -1,224,068 -1,246,912 -1,269,756 -1,292,601 -1,315,445 -1,338,289 -1,361,133 -1,383,977 -1,406,821 -1,429,665 -1,452,509
Pre-operating cost - 104,584 104,584 104,584 104,584 104,584 104,584 104,584 104,584 104,584 104,584 104,584 104,584
Total asset 6,621,495 5,630,103 5,608,159 5,585,415 5,562,571 5,543,727 5,520,883 5,498,709 5,479,095 5,456,341 5,435,507 5,413,663 5,390,819
Liabilities
Account payable - - - - - - - - - - - - -
Interest rate paid - - - - - - - - - - - - -
Total liabilities - - - - - - - - - - - - -
Equity
Owner Capital 6,621,495 4,547,903 4,524,959 4,502,315 4,479,471 4,457,627 4,434,873 4,411,930 4,389,085 4,368,351 4,347,397 4,331,573 4,309,719
Total liabilities and equity 6,621,495 4,547,903 4,524,959 4,502,315 4,479,471 4,457,627 4,434,873 4,411,930 4,389,085 4,368,351 4,347,397 4,331,573 4,309,719
Balance Sheet in 2013
4,550,000
4,500,000
4,450,000
4,400,000
4,350,000
4,300,000
4,200,000
4,150,000
1 2 3 4 5 6 7 8 9 10 11 12
Months
En-Gai book stores & coffee corner
Statement of Cash Flow
For month Ended December 31, 2012
Pre-
Month Startup Jan Feb Mar Apr May June July Aug Sept Oct Nov Dec
Cash Be. Balance 2,143,751 2,249,000 2,249,900 2,250,000 2,250,000 2,254,000 2,254,000 2,254,670 2,257,900 2,257,990 2,260,000 2,261,000 2,261,
Change in cash - 917,183 980,801 990,681 1,003,590 1,040,095 1,091,901 1,098,510 1,136,094 1,142,090 1,169,702 1,228,419 1,239,
Net cash flow 2,143,751 3,166,183 3,230,701 3,240,681 3,253,590 3,294,095 3,345,901 3,353,180 3,393,994 3,400,080 3,429,702 3,489,419 3,500,
Statement of Cash Flow in 2013
3,600,000
3,500,000
3,400,000
3,300,000
3,200,000
3,000,000
2,900,000
1 2 3 4 5 6 7 8 9 10 11 12
Months
Chapter 6
Risk Management
Chapter 6: Risk Management
Internal Risk
External Risk
• Economic Recession
Identify risk • Low season
• Increase cost of logistic book
• Promotion
Action of risk • Set promotion
• increase sell price
External Risk
• Stolen book
• Computer is in disrepair
• Free wireless in Mae Fah Luang
University
Identify risk
• Blackout
• Hacking information of my book store
High
Bargaining Bargaining
power of Competitive rivalry power of
supplier customer
High
Analyze Five Force Model of En-Gai Bookstore & coffee Corner
1. The threat of substitute products: Product replacement of book, coffee, cake and
internet typically are not. Because can not use other products moreover it has identity of
product and as a result En-Gai develop old product better than competitors. Enabling
relatively is high barriers of alternative product.
2. The threat of the entry of new competitors: In book business, it is a
difficult to entry of new competitors and to have high investment. For new
book business must to understand need and want of customer, therefore
have to balance demand and supply. So, the barrier of entry into market of
new players is relatively high.
3. The intensity of competitive rivalry: It has high competitive of bookstore;
there are 5 bookstores in Chiang Rai following; SE-ED book center,
Dongkamon bookstore, MFU book center, Nai-in bookstore and Dok-ya
bookstore. It has different strategies in each bookstore. So, the barrier of
competitive rivalry is relatively high.
4. The bargaining power of customers: It has high bargaining power of
customer
o Customer can choose appropriate price of book from several
bookstore.
o Customer can choose appropriate price of coffee & bakery from
several café.
5. The bargaining power of suppliers: Supplier's bargaining power is relatively
low because of En-Gai can choose to use alternative raw materials.
o To order book from several publishing( Dok-ya publishing, Jamsai publishing, etc)
o To order raw material of coffee & bakery from several shop (Big-C, Lotus, Macro,
etc.)
How to reduce risk
We will carry on and accept the risk of our business which combines the internal
and external risk, including competitor, environment, social, economy and technology.
By analyze and evaluate the risk for look-forward the effects which can occur with our
business. First we will make the strategy for hold on the internal risk of business. Our
service must to have the standard service for customer’s satisfy and make customer’s
loyalty. The products will be improved and developed for make the differentiate products
to attract more customers. In the another hand, the external risk need to concern ,as well
as to adapt our business to have more suitable with the situation of social, environment
and also economic. Like a promotion to sale incentive by make the discount campaign.
Chapter 7
Summary of project
Chapter 7: Summary of Project
Nowadays, the book store business has high competitive and each company want
to create identification that belong oneself which can gain a lot of profit to their company.
In addition, the book store business have same pattern which may be the customer is
boring. So, we will launch our book store business for customer’s need or want to get new
something and that is En-Gai book store. It has multi mode of product and service such as
purchase & rent book, coffee & cake and internet in one place and as result En-Gai book
store and coffee corner can attract a lot of customers because, we can create differentiated
from other book store business.
For STP analysis including: first segmentation that our business divide
segmentation by behavioral of customer follow: buying books, renting books,
stationeries, postcards, souvenirs, food & beverage, coffee, cake and internet café. Second
target that En-Gai book store & coffee corner use on the concept “market specialization”
that mean at EnGai book store & coffee corner has many product for serve needs of only
one target group which focus on student of Mae Fah Luang University. Because of Mea
Fah Luang University is growing in the future and the growths of student have increase
all the year. Finally position that En-Gai book store coffee corner & internet café will
update new books and services for our customers’ satisfaction to increase opportunities in
sale than competitor ambient, have promotion every month in order to pay back some
special things to make the loyalty of customer on En-Gai and establishing new customer
at the same time.
In marketing mix is 4Ps include: product, price, place and promotion. First
product, we have several product and service for customer. Book shop: we have many
kind of book for service customer such as novel, magazine and etc and including coffee,
cake and internet. All of these, for product and service have differentiated another
competitor such as to have glass goblet. Second price, we use market penetration pricing
for attract customer to buy our product because of set a pricing low and promoting in
order to gain a large market. Third place, En-Gai book store and coffee corner is located
in front of Mae Fah Luang University because of this place
haven’t book store, as well as this location is center of student and work-age. So, this
place is appropriate to locate of En-Gai book store and coffee corner. Finally
promotion: In En-Gai bookstore coffee corner has diversity promotion include:
advertising, personal selling, public relations & publicity and sales promotion. For
advertising, it has 2 ways for advertising our company. First way by use the internet
because of this is a cheapest way and can accessibility to target group for promote, update
and share information about the product. Second way is leaflet. For personal selling, our
company has staff that service mind and recommend our product and as a result
stimulating sales, and creating relationship. For public relations & publicity, it has
activities with customers for creating good image and crate relationship between our
company and customers. For sales promotion, in En-Gai bookstore & coffee corner is
special promotion for customer as follow as collect point, special day, and member book
club.
For operation management, we will order from publishing because it is cheap and
discount, as well as if you can’t sale or sale less book, you can return to publishing within
3 month. Besides, coffee and bakery product that will be order within local because it
cheap and get quality product for the best our manufacturing. In addition, our company
has direct distribution channel because of this channel doesn’t intermediaries and cheaper
than other channel and as a result fast delivery.
The financial of En-Gai have showed the statements to support on decision
making. En-Gai could pay back within 3 years then make profit since we launch after the
first year. For the investment of business is 5,500,000 Baht by raising a loan. The invest
are separate into 2 groups to follows; land & building and equipments. So, En-Gai is
guarantee for every investor to invest with this business.
Risk of En-Gai book store & coffee corner can divide in two parts including:
internal and external. The internal factor can control by our business and separate in 5
types: The external factor risk can’t to control by our business and separates in 3 types
include: economic, social and technology. After that our business can reduce risk by
make the strategy for hold on the internal risk of business. Our service must to have the
standard service for customers satisfy and make customer’s loyalty. The products will be
improved and developed for make the differentiate products to attract more customers. In
the another hand, the external risk need to concern ,as well as to adapt our business to
have more suitable with the situation of social, environment and also economic. Like a
promotion to sale incentive by make the discount campaign.
In conclusion, En-Gai book store and coffee corner has a feasibility to invest in
Chiang Rai market, because in this market is interesting that can do the business which it
can gain profit and successful.
Appendix
Brochure
Questionnaire
1. Gender:
Male Female
2. Major..........................................................................
3. Occupation:
Student Teacher
Officer Others.........................................
4. How often you go to bookstore?
Everyday 1-2/week 3-4/week
1-2/month Never others ………………….
5. If you go to bookstore, would you like to choose kind of book?
Novel Cartoon Magazine
Textbook Computer Business
Other……………………………………..
6. How often do you buy book?
Everyday 1-2/week 3-4/week
1-2/month Never others ………………….
7. How much do you pay to the book per times?
100-500 501-1,000 More than 1,001
Comment________________________________________________________________
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Thank You!