2010 a

Pizza Cafe' Ta Torn Yorn

Pizza Café Ta Torn Yorn

[Miss.Sutasinee Suwarapattanaporn ]

ID: 5031205505 Tourism Management

Project feasibility study and evaluation
 b

Preface

This report is Project Feasibility Subject. This report is part of third semester
(summer) the course code is 1203302. I spend time one month for to do this project. I
find out the information and analysis the information by myself. I collect the
information every time, which I can to do this. In this course, that I think successful and
I can practice myself about responsibility and develop skill to continuous. This Business
project feasibility conducted from Pizza café to perform the small and medium-business
enterprises for proposes by use in operation system and find For the report of project tell
information that investor should be know about operator in business of furniture
category as well as introduction, industry profile, market feasibility study, technical
feasibility study, financial analysis, and summary of project. This report tell about
problem analysis and resolvable include of recommendations benefit for investors to
invest. Pizza café hope to this business project can be build confidence and create better
profit return for the investor.
 c

Executive Summary

Description of Business
Ta Torn Yorn Pizza is the pizza café. Ta Torn Yorn Pizza is pizza restaurant.
Customers can relax with good atmosphere and tasty food and one of my services is
delivery pizza around Phitsanuloke not more than 8 kilo. In the morning, I serve
breakfast, sandwich and beverages for customers. So they can order breakfast for going
work or they can stay at café for eat in the morning. In the afternoon: pizza, appetizers,
ice cream, bakery and beverages is the main menu. I provide set of menu for customers.
In evening, I provide cocktail bar and acoustic song. In occasionally I also provide a
special drink for each season. My pizza café is the first restaurant at Public Chomnan
River. Ta Torn Yurn Pizza mix is between cocktail bar and pizza restaurant. My kitchen
is the container, and the container can not move. As well as I provide delivery service.
The most important is I have Thai pizza style and classic style pizza that, I concern with
using herb ingredients. I open between 7.00 – 10.00, 11.30 – 00.00 am.
For other pizza restaurant, they not only not fast, but also have a basic food.
While Ta Torn Yorn Pizza menu has much more than other pizza such as cocktail bar,
breakfast, afternoon and lunch. So Ta Torn Yorn Pizza suitable for meeting and having
a party. Moreover, when customers are exhausted from work they can come here for
relax. My café locate at Public Chomnan River, Phitsanulok Province in front of high
school, telephone organization (TOT) and post office.
Pizza cafe Ta- Torn-Yorn creates a friendly and pleasant environment for
customers in a well-designed and productive environment in which people can work
happily. I focus to the look and taste of pizza as well as to high-quality ingredients. I
look to provide the best possible value to our customers who desire great tasting pizza
and to provide customers with the satisfaction of receiving a great value, both tangibly
and intangibly.
I will also create and nurture a healthy, creative, respectful, and fun working
environment, in which our employees are fairly compensated and encouraged to respect
the customer and the quality of the product to produce. I give fair price to consumer
and give fair salary to employee, including to fairly compensating owners and investors
for their investment and risk.
 d

Table of Contents
Preface............................................................................................................................... b
Executive Summary ........................................................................................................ c
Description of Business ................................................................................................... c
Table of picture ................................................................................................................. e
Chapter 1 ........................................................................................................................... 1
Introduction ................................................................................................................... 1
Background and Significance of the project ............................................................. 1
Project Objective ............................................................................................................... 2
Expectation ................................................................................................................... 2
Chapter 2 ........................................................................................................................... 4
Industry profile.............................................................................................................. 4
Nature of industry ..................................................................................................... 4
Situation of Industry ......................................................................................................... 6
Product/service .................................................................................................................. 8
Vision .............................................................................................................................. 10
Mission........................................................................................................................ 10
Strategy ........................................................................................................................... 11
Chapter 3 ....................................................................................................................... 13
Market Feasibility Study ............................................................................................. 13
Pizza and Politics....................................................................................................... 13
Competitor Analysis ....................................................................................................... 17
Customer Analysis .......................................................................................................... 17
Competitive Analysis ...................................................................................................... 19
STP Analysis ................................................................................................................... 20
Market Segmentation ...................................................................................................... 20
Marketing Mix Strategy .................................................................................................. 21
Sale Forecast/Profit Estimation....................................................................................... 30
Sale Forecast ................................................................................................................... 30
Sales Forecast/Profit Estimation ..................................................................................... 32
Marketing Expenses (Sales Incentive) ........................................................................... 42
Conclusion .................................................................................................................. 44
Chapter 3 ..................................................................................................................... 44
Market Analysis .......................................................................................................... 44
General Environment Analysis (PEST)...................................................................... 44
Competition Analysis (3C Analysis) .......................................................................... 44
Competitor Analysis ....................................................................................................... 44
Customer Analysis .......................................................................................................... 45
Chapter 4: Technical Feasibility Study ........................................................................... 46
Machine Tools/ Equipment ............................................................................................. 50
Location .......................................................................................................................... 52
Facility Layout ............................................................................................................ 53
Map of pizza café .................................................................................................... 54
Facility Management .................................................................................................. 55
Cost of investment .......................................................................................................... 57
Pre cost of investment ..................................................................................................... 57
- Furniture ................................................................................................................... 57
 e

- Electronic equipment ............................................................................................ 59

The product in pizza café ................................................................................................ 61
Depreciation .................................................................................................................... 70
Investment cost ............................................................................................................... 73
Income of glow and pizza café ................................................................................... 74
Direct labor cost ...................................................................................................... 76
Overhead ..................................................................................................................... 76
Management Analysis ................................................................................................. 76
Chapter 4 ......................................................................................................................... 77
Conclusion ...................................................................................................................... 77
Chapter 5 ......................................................................................................................... 78
Financial Analysis ........................................................................................................... 78
Profit/Loss Statement ...................................................................................................... 78
Cash Flow ....................................................................................................................... 94
Balance sheet ................................................................................................................ 107
All financial Statement ................................................................................................. 113
Financial analysis ...................................................................................................... 113
Profitability Ratio.......................................................................................................... 115
Profit margin ............................................................................................................. 115
Return on asset (ROA) .................................................................................................. 115
Return on investment .................................................................................................... 116
Asset turnover ........................................................................................................... 116
Debt ratio .................................................................................................................. 117
Time interest earn ......................................................................................................... 117
Conclusion .................................................................................................................... 117
Chapter7 ........................................................................................................................ 118
Conclusion .................................................................................................................... 118
Reference: ..................................................................................................................... 122

Table of picture
Figure 1company ............................................................................................................ 17
Figure 2 customer ........................................................................................................... 18
Figure 3: pie chart ........................................................................................................... 21
Figure 4: picture types of pizza....................................................................................... 23
Figure 5: spaghetti........................................................................................................... 24
Figure 6: beverage and cocktail ...................................................................................... 26
Figure 7: ice-cream ......................................................................................................... 28
Figure 8: cake .................................................................................................................. 29
Figure 9: shop ................................................................................................................. 52
Figure 10: layout ............................................................................................................. 53
Figure 11: map ................................................................................................................ 54
Figure 12: chomnan river ................................................................................................ 54
Figure 13: machine ......................................................................................................... 55
Figure 14:furniture .......................................................................................................... 57
Figure 15: electronic equipment ..................................................................................... 59
 f

Picture 1: pizza.................................................................................................................. 9
 1

Chapter 1

Introduction

Background and Significance of the project

The reason of why I choose to do the pizza café, because of nowadays the most
people interested western culture including the food style of western. I realize the new
flavor for Thai people and for foreigner tourist. My business emphasize the new flavor
and exotic for attractive the customer. My business is small business and low
investment, pizza café in car. My business can remove to everywhere, when I want to
move. My business has many product and service such as product salad bar, pizza,
bakery and beverage. I want to open a small pizza business, because of there are three
possible outcomes, resounding success, minimal success or failure. Help maximize
your chances for success. Find a suitable location for a pizza business using
demographics, and other valuable information Avoid the most common pitfall. I want to
develop new recipes that will become my license. That means I think of all possible
consequences of any action I take and through organization of effort, move forward as
quickly and effectively as possible. To start and organize any restaurant business and
get the most from my efforts I must set goals. My targets are students, workers, and
foreigner or foreigner tourist.
Our business will be making in municipal of Phitsanulok province.
Year Men Women Total
2550 414,311 427,372 841,683
2551 415,106 428,889 843,995
2552 415,593 429,968 845,561
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 Phitsanulokin 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 Phitsanulok limits. So, they are another one that important for growing of the
population and city.
 2

Project Objective
The project Pizza Café 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.

Expectation

Expectations of the project Pizza Café 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 Pizza Café that have unique different from competitor.
4. Can generate income and achieve sale forecast or more.
5. Can increase income in my business continuously.

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. Have channel differentiation.
 3

Time frame

No Time Activity
-Meeting discussion for choose the business that we
1 2 days want to do.
- Planning the operation of business.
2 1 week
- Survey the market of pizza.
- Choose the target market of customer.
3 1 week
-Set the budget of the pizza café
4 1 week
-Survey of the location near the target market and buy
5 2 weeks the building.
-Design and decorate the building
6 2 weeks
-Buy material and equipment.
7 1 week
-Set up the electronic and equipment
8 2 weeks
-Advertising and promote our business.
9 1 week

Activities

- Meeting with your friends or family.

- Celebration of birthday and congratulations.

- Marriage of anniversary.

- Meeting with your girlfriend or boyfriend

 4

Chapter 2

Industry profile

Nature of industry
Pizza’s history
Pizza was considered a peasant's meal in Italy for centuries. Modern Pizza is believed
to have been invented to Raffaele Esposito a baker in Napes aski (Napoli), in the
Campania region of Italy.
According to published reports, in 1889 Esposito of Pizzeria di Pietro (now called
Pizzeria Brandi) baked pizza especially for the visit of Italian King Umberto I and
Queen Margherita. One of these pizzas embellished the classic pizza alla marinara with
mozzarella and basil.

According to historians this pizza was said to be very patriotic and because it
"resembled the Italian flag" with its colors of green (basil), white (mozzarella), and red
(tomatoes), and was favored by the Queen.

This pizza was named Pizza Margherita after the Queen of is believed to be the origin of
the pizza we have today. Many believe it also establishes Naples as the pizza capitol of
the world. If you visit Europe you'll find that what we call a Cheese Pizza is commonly
referred to as a Marghertia Pizza.

In 1830 what is believed to be "the world's first true pizzeria," Antica Pizzeria Port'
Alba, opened. This pizzeria is still in business today at Via Port'Alba 18 in Naples!

The general consensus is that the most authentic pizza is Pizza Napoletana (Neapolitan
Pizza) made with fresh mozzarella, home-made sauce from fresh vine ripened tomatoes
and fresh herbs, and the artistry of the pizzaioli, the pizza makers.

Truly great pizza dough is made only with flour, natural yeast or brewers yeast, salt and
water. It must be kneaded by hand or mixers which do not cause the dough to overheat
and the dough must be punched down and shaped by hand.
 5

The Original Pizza Was Probably not Italian

Pizza is basically a meal prepared in a plate made of bread. This idea actually dates
back to the 16 century Greeks who eat flat round bread (plankutos) backed with an
assortment of toppings.

Tomatoes, which were originally thought to be a poisonous ornamental plant, came

from Italy to Mexico and from Peru to Spain.

True mozzarella is actually made from the milk of the water buffalo and was imported
from India in the 7th century. It was not widely available as a cheese product in
Southern Italy and Campania until the second half of the eighteenth century.

Pizza migrated to America with Italian immigrants in the latter half of the 19th century.
By the turn of the century, Italians had begun to open their own bakeries and were
selling groceries as well as pizza. Gennaro Lombardi opened the first true U.S. pizzeria
in 1905 in New York City at 53 1/3 Spring Street (Lombardi's is reopened today at 32
Spring Street).

But it wasn't until after World War II when returning GI's created a nationwide demand
for the pizza they had eaten and loved in Italy that pizza went public.

In the 1950's packaged pizzas to prepare at home from Chef Boyardee hit the market
and Pizza Hut, Shakes, and other mass production pizza parlors appeared greatly
expanding the market for pizza. Today, pizza is consistently within the top 3 foods
eaten by Americans and a staple of the American diet. Pizza consumption in the United
States is staggering. It's estimated that Americans eat approximately 150 acres of pizza
each day, or about 400 slices per second. The pizza industry is estimated to gross more
than $35 billion annually.

In 1960 the Vietnam war with the American military base in Thailand. It has brought
the culture of eating pizza with one but not as prevalent. Need to mesh the modern hotel
and only Italian restaurant. But at about 2513 BC Pizza Hut. Opening the first Thai
children younger generation is home parade through the city mesh. Today, eating pizza
is not difficult anymore. Just one phone ring within 15 minutes to send home slice
 6

Situation of Industry

Present
Today the pizza company or any fast-food is still famous and popular in teenager
and foreigner. Since the beginning to promote restaurant until now, my company want
to focus on student and worker near Chomnan River is first and make them is the center
to promote Ta Torn Yorn pizza café can attract customers both of Thai people and
foreigner.
Ta Torn Yorn identity atmosphere and design structure in the restaurant to
support within café for the customers enjoy and take time have a meal calmly and
private. And then my company is suitable for Thai people and foreigner. In the
integration is Thai herbs mix together with pizza. Such as spicy Tom Yum Kung, Pa-
neng , Kee-Mao seafood pizza.
My company set 3 size for the customer to select and tasty. In the raw material
to use in component in pizza is easy to find in Thai market thus Ta Torn Yorn pizza café
can set lower price than other company for attract the customers. My company will be
care about service and good taste, concern about every circumspect for make customers
satisfy in Ta Torn Yorn pizza café.

- In the present most of people knows about pizza and pizza distribution in the
world wide. My business is small and many competitors, such as pizza hut and
Pizza Company.
- Choice evaluation a consumer will have led the data that collects to keep come to
very is a category and analyze the merit , disadvantages , both of in comparison
character seeks the choice and the worthiness most , the making a decision chooses best
choice , assessment back , the assessor will know the merit , disadvantages , thereafter a
person will must decide to choose best choice in something , problem , often use the
experience in the past is standard , both of the experience of oneself and others
- Because of Pizza Hut be the franchise shop that has high Brand Image and in
pizza market , Pizza Hut be 1 number leader always there is a branch in the
foreign countries more than 90 worldwide countries has a prima facie case the
value more 4,700 dollars but in Thailand which , have a prima facie case market
value totals up 3,000 million, Pizza Hut have Market share stay 30% just which ,
 7

be born the cost has million 900 although high Brand Image and have the
outstanding about always innovation. But the location many brunches in
Bangkok and provincial a little more. The Pizza Company push , Market Mix a
side is price and promotion still don't attract a consumer although , now will
have doing , IMC side advertising such as ,leaflet distribution , advertise the way
, television by have glory be skilled at make offerings star model famous half-
caste comes to are presenter repeat pizza style eyes smack imitates which
originally from ,Pizza Hut never take an interest with , Presenter , no matter ,
besides still systematically , E-commerce at the website of Pizza Hut , directly
which will have serve order a pizza and give news all information about a
company for a consumer enhances , Brand Awareness of a pizza more and
more and selling important that make market pizza point grows up to go up
continuously be the administration is like delivery that have something ,
Guarantee the time in sending within 30 minute if exceed while fix take free ,
both of stagger but , although will have side addition. Promotion the some is
how much but .The Pizza Company as a result have Promotion at the power
more better such as using promotion BOGO , ( buy 1 1 in addition ) on March
of every year using policy 199 one baht prices using. Sport marketing in the
motorsports, BMW, in year 2006 Music Marketing for being Sponsor gives with
the list, Academy Fantasia using oval stump Zen that is that will in customer
group throws to mark type trace. Nat family then make , The Pizza Company ,
build , Brand Awareness get well visit moreover still have a consumer who have
Brand royalty as well with such then big problem that can not make , Pizza Hut ,
step come in 1 number in Thailand replaces the rival that has type strength the
Pizza Company get until seek something Differentiate get clearly in the feeling
of a consumer moreover filtration behavior eats a pizza of a consumer is
important that make circulation point of Pizza Hut change to come to 1 number
has of Thailand.
 8

Growth rate
Ta Torn Yorn pizza café is the same other fast-food companies but our company
can make difference style in testy in business. That has relatively high competitor
because it’s the process of the production is not complex and our company can design a
new menu for the customers every time. Then the integration is easy to find and use
budget is not high. It’s in the networking of restaurant has been financial for investment
and expand business by franchise or branch in another province in Thailand. However
each market has grown continuously. So our company might be safety customers by set
promotion and service standard make the customer satisfy. In another way our company
will be continuous to focus on marketing above the line advertising media, if other
customer knows brand and location of Ta Torn Yorn pizza café. Then pizza business
will be expanding automatically in the market.

Product/service

Ta Torn Yorn pizza café is a small restaurant and a new business to entry in the
market. The company try to promote Thai herb, Thai foods and intervene Thai culture
mix with Ta Torn Yorn pizza in Manu to attract the customers and identity own Manu.
The company wants to focus on teenagers, students, and foreigner the most around
Chomnan River. Thus Ta Torn Yorn pizza café maintain about component in foods and
want to make customer feel happy, when they tasty in special pizza of Ta Torn Yorn
pizza café.
My company design different style and different other company because other
company is the same tasty but Manu of Ta Torn Yorn pizza will be present different
tasty in pizza menu.
The component is pizza in my restaurant use raw material in Thai and support
Thai herbs, Thai foods into the market for the customers. It’s can make different idea
and attract many customers comes to Ta Torn Yorn pizza café.
In the future our company hopes to expand a new branch or franchise in Chiang
-Rai and promote a new branch in other province in Thailand. And then Ta Torn Yorn
pizza café emphasize in time and make the customers satisfy in service and tasty of a
special pizza.
 9

My business is pizza café, which difference with other pizza company, such as tasty
and location, including difference style my business style is Thai style.
because , in Thailand the food , fast food , type , Pizza , get come in hold a market in
Thailand 26 more year , in now , still have progress rate continuously , still be
regarded as don't be full , because , have a prima facie case the value million 3,000
just a baht , when , compare with the food , fast food , chicken kind that have a
prima facie case market value more 7,000 million a baht , and the behavior of a Thai
, turn to have a meal a kind , fast food , more and more , neither will in the group ,
high school education child , undergraduate , student , until reach working age adult
age since , 7-25 year , pizza shop must give the safety in the sense of the quality of
the food , the food that use in cooking must change checking ,The Food and Drug
Administration is (food project and a medicine) and have the saving heals ruby
crowd horse farm , protect disease occurrence .

Picture 1: pizza
 10

Recipe of pizza
360 wheat gram flours are salt half the teaspoon is 3 baking teaspoon powders are come
to oval crow dissolve already or 75 room gram temperatures 120 fresh milks are gram
in front a pizza choose add as you like it there is add go to tomato sauce , salt is the
pepper is the shrimp is sweet green chili is the ham is an onion slices the butter abrades
a cover in front crowd a crow swells out the way does , wheat flour adds a basin mixes ,
take the butter or come to oval crow that the mountain not a room adds down go to,
follow with salt , baking powder , sugar , milk , mix blend then massage , from that time
iron powder is round this powder uses a half, this powder formula can do a pizza 2
powder does nun edge take the nun has added straight the edge already the edge, take
window gang adds down go to add tomato sauce follows ,grade down thoroughly please
, heap the nun down go to plentiful when get the favors of a pizza has followed to want
already as a result , induce bake at 100 degree Celsius temperatures for 10-15 minute,
for 10 powders minute , OK. Already.

Vision

- In the future if I already to expand my business, I hope to expand in other province in

Thailand. A consumer who is influential buying behavior and use goods, psychological
factor composes the persuasion, acknowledgement, the belief and the attitude, the
personality and the idea of oneself.

Mission

- Pizza Café Ta Torn Yorn creates a friendly and pleasant environment for customers in
a well-designed and productive environment in which people can work happily. I focus
to the look and taste of pizza as well as to high-quality ingredients. I look to provide the
best possible value to my customers with the satisfaction of receiving a great value, both
tangibly and intangibly. My business is the first home-deliver of pizza in my hometown.
In the future I will also create idea for a nurture healthy, and concern about the
environment. The employees are respect and fairly for customer, including loyalty in the
business.
 11

Pizza creates a friendly and pleasant atmosphere for customers in a well-designed and
productive environment in which people can work happily. We are sensitive to the look
and taste of good pizza as well as to high-quality ingredients. We look to provide the
best possible value to our customers who desire great tasting pizza and to provide
customers with the satisfaction of receiving a great value, both tangibly and
intangibly. Additionally, we are the first home-deliverer of pizzas in our area.

Our customers are our neighbors as we are residents of our market area. We will also
create and nurture a healthy, creative, respectful, and fun working environment, in
which our employees are fairly compensated and encouraged to respect the customer
and the quality of the product we produce. We seek fair and responsible profit, enough
to keep the company financially healthy for the long term and to fairly compensate
owners and investors for their investment and risk.

Strategy

- I use material from local area, because cheaper price and easy to find it.
- I use material from local area, because I get new material and fresh more than material
other area or far from my business located.
- My business set up at Public Park and many varieties of menus.
- If the customers order pizza the medium size, they can get salad bar free and if they
order pizza large size, they can get free bacon bread.
- pizza shop will must give social requirement , such as , the aims does the membership
card and shop pizza way for receive special discount , which , will the show think , shop
pizza way takes an interest with a customer who is a member of more and more.
Product & Service

I offer agriculture product to market for support the demand of fruit follow the trend of
popular that are increase in every year, and in the other hand that affect to decrease in
area for agriculture. For now will to put fruit to market that is Jujube (Jujube Fresh
Milk).
 12

Vision

For make the product quality, must to has standard of product more than base
that customer ask and always to develop the product.

Mission

- Set standard more than market and do it.

Strategy of the company divides to corporate level, business level, and function level.

I decide to use strategies for will help the company to be as the vision of company by I
recognize the organic farming in farm for guarantee to quality of product for safety and
healthy. That makes motivation for market to ask for our product. Out of that strategy
we will to set stable standard in every time

For this business is sell all to wholesale that to be on time are very important there is in
I standard for make sure to wholesaler who need our product.
 13

Chapter 3

Market Feasibility Study

General Environment Analysis (PEST)

PEST analysis is very important that an organization considers its environment
before beginning the marketing process. In fact, environmental analysis should be
continuous and feed all aspects of planning. The organization's marketing environment
is made up from: PEST analysis stands for "Political, Economic, Social, and
Technological analysis.
It is a part of the external analysis when doing market research and gives a certain
overview of the different macro environmental factors that the company has to take into
consideration. Political factors include areas such as tax policy, employment laws,
environmental regulations, trade restrictions and tariffs and political stability. The
economic factors are the economic growth, interest rates, exchange rates and inflation
rate. Social factors often look at the cultural aspects and include health consciousness,
population growth rate, age distribution, career attitudes and emphasis on safety. The
technological factors also include ecological and environmental aspects and can
determine the barriers to entry, minimum efficient production level and influence
outsourcing decisions. It looks at elements such as R&D activity, automation,
technology incentives and the rate of technological change.
- Political
Pizza and Politics
"Pizza and Politics" are open events, primarily targeted for students, to engage in a free-
flowing discussion led by an expert, professor, or political/media figure on an important
issue. Pizza is provided, the event is very informal, and the location is almost always at
a venue away from the IOP such as a dorm common room or other space up in the Yard.

Registration of business
Individual- It has one owner, several owners or partnership not registration.
− Enterprise of individual pizza café business not registration commerce.
− Classify by corporate, limited company, partnership, common partnership.
− Enterprise must registration following commercial law.
 14

Location for registration

− Request for registration at Department of Business Development in Phitsanulok.
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

- Economy
It remains difficult to predict the total revenue potential owned a pizza franchise.
Each franchise sector faces challenges at the moment, waving to the economy and
sales should decrease by the Board in 2009. Cost control, efficiency of management
and commodity prices fall to help offset declining sales of the fall in the economy.
 15

According to research by direct vote, pizza franchises that can improve your quality
service and offer consumers true will be those who enjoy the positive results in
2009.
- Social
The socio-cultural environment encapsulates demand and tastes, which vary with
fashion and disposable income, and general changes, can again provide both
opportunities and threats for particular companies (Thompson, 2002; Pearce and
Robinson, 2005). Over-time most products change from being a novelty to a situation of
market saturation, and as this happens pricing and promotion strategies have to change.
Similarly, some products and services will sell around the world with little variation, but
these are relatively unusual. Organizations should be aware of demographics changes as
the structure of the population by ages, affluence, regions, numbers working and so on
can have an important bearing on demand as a whole and on demand for particular
products and services. Threats to existing products might be increasing: opportunities
for differentiation and market segmentation might be emerging.
tell that a pillar in running a business for shows the responsibility that social must
consider 3 pillar type bases that is 1) Products that is products production that doesn't be
poisonous to are harmful a consumer and the social in the price , and 2) Process fair
worth have the process produces the safety zone and work inventor and not safe with the
diligent person and don't liberate are born the pollution , be bad the producer by oneself
include the environment with , the raw material that use must miss from a place where
destroys the environment , and something digest can crumble , do not be the
responsibility both of environment in now and 3) People futures that are using labor
fairly , there have labor good standards , and have Hello! with regard to be appropriate ,
the trend of , CSR , just begin highly popular not long ago stock of Thailand exchange
all right stand business institute for the social , (Corporate Social Responsibility
Institute , upward see and protect social problem and the environment but [ T letter ] ,
might happen from running a business of the self , and seem way marketing tool of a
company in something public organization relations of oneself more than , though , ,
CSR , will happen get must have the cooperation of the labor , consumer , and the
community , by must consider the sound of a consumer , in the foreign countries , will
 16

regard important power will to cause , CSR , get permanently , network businessman
chairman for the social and the environment ,
- Environment
The idea about the environment permanence or, the responsibility builds the social,
at apply in the administration of a company on each day. Give a chance at equally
old everybody officer, an officer will have had the right to works in the environment
at without, threat, menace sexual, or The other , have no officer physical penalty ,
use the practice according to law the labor. The way work safety zone environment
and good build the health, request an officer follows side safety regulation, and
know the way protects oneself and the colleague. The measures of palace pertaining
to reduction using plastic bag, or, garbage other reduction in the food shop or,
selling point.
- Technology
Technology is widely recognised by various literatures on strategic management
(Capron and Glazer, 1987; Johnson and Scholes, 1993; Jan, 2002), as part of the
organization and the industry part of the model as it is used for the creation of
competitive advantage. However, technology external to the industry can also be
captures and used, and this again can be influenced by government support and
encouragement. Technological breakthroughs can create new industries which might
prove a threat to existing organizations whose products or services might be rendered
redundant, and those firms which might be affected in this way should be alert to the
possibility. Equally, new technology could provide a useful input, in both
manufacturing and service industries, but in turn its purchase will require funding and
possibly employee training before it can be used.
Competition Analysis (3C Analysis)
 17

Competitor Analysis

For the plan increases the number of branches abundantly a pizza, to be continued
concern about emphasize in provincial more and more. That’s depend on the
latency’s of the location and the area that come and opening of new mall, now
abundantly a pizza has 203 branch amounts, suppose end of this year has will about
208 a branch, from the end of year last have about 198 a branch, which, this year
open a little new branch last year more that open very arrive at 28 a branch, because
suppose next year economy situation will generally should improve.

Customer Analysis

Company The Pizza Company

Product Pizzas, Pastas, Baked rice, Appetizers, Ice-Cream, Beverage
Price 10 – 550 baht.
Features High quality
Packaging Plastic, Paper bag,Box
Advertising Leaflet
Sales

Distribution Phone, Order, Specialty, Store

Figure 1company
 18

Pizza
9.46%

Frendfried
8.66%

Chicken
9.22%

Figure 2 customer
Consume the food , consuming ratio , consume a pizza , 9.46% , the fried chicken is
9.22% , and consume scurry lay , 8.66% , by male student consumes the fried
chicken most thinks to are 9.60% , student female part consumes a pizza most thinks
to are , 9.61% , from way marketing factor meets that , a student takes an interest
products side , about the smack , variety , and the clean , price side , choose
consume at valuable correspond the quality of the food , place side , be convenient
travel , and shop decoration modernly , way side something will sell , be a side that
a student gives precedence specially , be , must have serve send arrive at a house ,
and have the network that cover , push marketing side , important most , be good
serve , fastness , and way television advertisement .

Advantage:

1. We use materials from local area, because price is not expensive and easy to
find.
2. Because of our materials are easy to find, so it’s always fresh.
3. My business set up around the Public Chomnan River, so we can delivery fast
more than other restaurant.
4. Our menus are variety and we open between 7.00 – 10.00, 11.30 – 00.00 a.m.
 19

5. The environment in my café is friendly, because most of customers are teenager

and employee is still in teenager too.
6. The customer can have a party in my café and can relax, because my café is an
open air restaurant (pizza container) and especially we have a cocktail bar.
7. My business also concern with environment by using recycle package (green
box).

Disadvantage:
1. My business stills not famous in local area.
2. The customer may not be familiar with new flavors, because some people may
adhere to Pizza Company flavor.

Competitive Analysis

The strength of the Ta Torn Yorn Pizza Café concept is its stress on opening
freestanding units, which offers immediate visibility and credibility to the consumer.
Despite their adequate funding, rapid growth, and free-standing store concept, they
are vulnerable to the competition food quality. The menu items and prices listed are
nearly identical to ours, but the portions are smaller. This enables us to qualify more
potential, which enable faster development. One of the most important factors in
establishing a company as a leader in any new industry is developing brand name
and brand identity among potential customers. While it is not impossible to use an
unfamiliar brand name, establishing the brand name and linking it to the product
identity takes a significant amount of marketing funds. Companies that have been
able to use a brand name to automatically link them to the target market.
 20

STP Analysis

Market Segmentation

Those residents of neighboring communities of Freedom, including Oneida,

Sniderville, and Center Valley are included in the Market Segmentation. Only those
residents of Freedom are included in the delivery, as delivery radius is limited to a
5-mile radius in the Town of Freedom. An estimated 53% of Freedom residents live
within the Sanitary District, or within this 5-mile radius.
Target Market Segment Strategy
Including Freedom and its surrounding areas, no pizza establishments exist. In the
Town is of Freedom one to two restaurants serve pizza, but not as a primary menu
item. These pizza outlets are in taverns which are not conducive to family-type
atmosphere. No eating establishments in the Freedom area provide home-delivery
service.
Market Analysis

2004 2005 2006 2007 2008

Potential
Growth CAGR
Customers

Dine-In or
7% 13,860 14,830 15,868 16,979 18,168 7.00%
Take-Out

Delivery 7% 5,000 5,350 5,725 6,126 6,555 7.00%

Total 7.00% 18,860 20,180 21,593 23,105 24,723 7.00%

 21

Market Analysis (Pie)

Figure 3: pie chart

Marketing Mix Strategy

Pizza Ta Torn Yorn is provided at the beginning of this proposal along with an analysis
of the fast food industry. Current trends in demographics and eating habits are included.
A SWOT analysis has been done to identify Pizza’s strengths, weaknesses,
opportunities, and threats so that these factors can be taken into consideration in
deciding whether or not to launch the new pizza We will target the X and Y
Generations, which is the fastest growing segment in America. This segment has been
successfully targeted.
Price
The consumer could buy a small pizza for the same price, however when sales slowed
down encouraged most pizza consumers the product attained neither the expected sales
volume nor the profitability levels that.

Pricing
Normally, the pricing of pizza depend on the size of pizza and topping.
 22

Pizza Pan & Thin Extreme Extra Cheesy

Crispy Pizza Sausage Bites Pizza
Classic
M 159.- M 329.- M 329.-
Toppings
L 249.- L 429.- L 429.-

Pizza Pan & Thin Crispy Extreme Pizza

Extra Cheesy
L 149.- L 289.- Sausage
L 289.-Bites Pizza
Thai M 99.- M 199.- M 199.-
style
Toppi
The pricing of our beverage are from 49 baht.
The pricing of pasta and spaghetti are from 49 baht.
The pricing of ice-cream are 25 from baht.
The pricing of cake are 39/49 from baht.

Place
My location is staying at Public Chomnan River Phitsanulok. Public Chomnan River is
public park, it’s has many people because they’re exercise, go for a walk and aerobic
dance. Place includes physical distribution, storage, inventory management, and

channel selection. The most of pizza restaurants are small spaces,

especially behind the counter in the food preparation area. These areas are
designed for efficiency equipment is placed close together to cut down on
wasted movement and energy. It was difficult for the restaurants to find room for the
new pizza ovens and the ingredients for the new pizza. They had to update their supplies
 23

inventory and streamline their delivery system to ensure that pizza dough and other
ingredients were shipped to the stores as effective. Employees were trained in the use of
the new pizza ovens, in pizza preparation, and pizza sales, with the goal of maintaining
the usual high standards of customer service.
Product
Product includes research, product development, packaging and branding. The
packaging was a standard pizza box. The box protected the pizza, established the pizza
look for the consumer, and fit the product mix very well. Product research provides the
technology to make pizza quickly. This led to the development of new pizza ovens and
to the recipe for the product itself. Consumer research provided positive. Research also
indicated that this new product would require a shift in consumer’s perceptions of the
restaurant. The company felt that it could deal with these concerns in the promotion.

Pizza
Figure 4: picture types of pizza

Hawaiian Kua- King pizza

Sliced ham, sliced bacon, Pineapple, Shredded pork, makrod leaves, Chili beef, Lemon grass
ham.

Italian Sausage Eggs Pizza

Pepperoni, Mushroom, Onion, Tomato, Italian Slice Bacon, Sausage, Vegetable
sausage.
 24

Spicy Tum Yum Kung Kee – Mao Seafood Pizza

Prawn, Mushroom, Squid, Chili paste. Makrod leaves, Capsicum, Mixed seafood, crab
stick

Chicken Trio Pa- neng Pizza

Mushroom, Roasted chicken, Garlic butter Pork, Ting mine, Basil leaves, Makrod leaves,
chicken, BBQ chicken, Red and green chili. Chili Beef

Spaghetti & Pasta

Figure 5: spaghetti

Green Curry Chicken Spaghetti Pesto Tuna Spaghetti

Chicken, Crisp Eggplants, Ting mine Cream Cheese, Tuna, Okm Vegetables, Pepper
 25

North Spaghetti Lab Kai Spaghetti

Sai Ouw, Numb peck num Chicken, Roasted Rice

Kee – Mao Pasta Tomato Pasta

Makrod leaves, Chicken, eggs Tomato, Pork, corn

North Pasta Prew Warn Seafood Pasta

Shrimps, Numb Peak Oong Sauce Prew Warn, Seafood

Appetizers

Sandwich Chicken Tuna Sandwich

Sandwich charcoal grilled chicken sauce
fermentation
 26

Hot Dog Hamburger

Fruit Salad Garlic Bread

Sautéed Crystal Prawns In Salad Sauce

l
Breadsticks
Sandwich Lover collection
Cheesy Bread or Breadsticks with Marinara or
Garlic Sauce.

Beverage
Figure 6: beverage and cocktail

Wine Cocktail Mock tail

 27

Lemon Cocktail Chocolate Cocktail

Blue Hawaii Cocktail special valentine's day cocktail

Halloween Cocktail
Glamorous Pink Cocktail
 28

Ice – cream
Figure 7: ice-cream
 29

Bakery
Figure 8: cake

Raspberry Paradise Cheese Cake

Blueberry Pie
Croissants

Cookie Chocolate White Chocolate

Strawberry Honey Roll Cake( special

Butter Cake
Valentine’s Day only)
 30

Promotion
The promotion consists of advertising, sales promotion, and publicity. Business has
magazines, television news reports, and newspaper articles. The opportunity is to
explain the reasoning behind the menu addition and to reassure their customers.
The sales promotion efforts included free samples, lunch parties, and store banners.
A coupon will be available to customers, and the coupon will be 10% discount for
anyone who brings the coupon to the café (the coupon can use just only one time).
Intermittent newspaper advertisement will continue throughout the year to promote
upcoming event. Additionally, family-oriented event will be hosted by Pizza café Ta-
Torn-Yorn to attract customers such as birthday parties, and prize giveaways. Pizza café
Ta-Torn-Yorn will also sponsor a local Little League soccer team to publicize the
restaurant within the community events. We also have a stamp for customer who comes
to eat to correct and bring the stamp to exchange with our gift. And every year in open
date we have a party at our café name is “Ta-Torn-Yorn”. In the party we celebrate
Café‘s Birthday, have eating pizza competition and the party at night.

Sale Forecast/Profit Estimation

Sale Forecast

My sales forecast assumes a modest change in annual costs to accommodate new

entry into the market. I am expecting to increase sales modestly over the next year,
which is a respectable growth rate. The growth forecast is assumed given this is a new
product for the area using new channels of availability. I am not projecting significant
change in the product line, or in the proportion between different lines.
I am predicting an average of 36 pizzas sold each week night (Monday –
Friday). On the weekend (Saturday – Sunday), I am estimating 5 pizzas are sold each
day. Of those pizzas ordered, I am expecting approximately 1/3 to be dined – in
customers. Those customers dining in will most likely order drinks and/or cocktail (on
average 4 for each family). Additionally, I am estimating that approximately one-third
of the pizza orders will be accompanied by an order for breadsticks.
31
 32

Sales Forecast/Profit Estimation

Year 1
Forecast Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total
sale
Pizza 500 100 144 125 100 450 200 150 450 600 650 350 525 600 4,344
0 %
Classic -
style
Size M -
Pan/Thin 159 12% 17 15 12 54 24 18 54 72 78 42 63 72 521
Sale 2,743 2,385 1,908 8,586 3,816 2,862 8,586 11,44 12,40 6,678 10,01 11,44 82,879
PC/M/T 8 2 7 8
Extreme 329 6% 9 8 6 27 12 9 27 36 39 21 32 36 261
Sale 2,838 2,468 1,974 8,883 3,948 2,961 8,883 11,84 12,83 6,909 10,36 11,84 85,746
PC/M/E 4 1 4 4
Ex/Cheese/ 329 6% 9 8 6 27 12 9 27 36 39 21 32 36 261
Sau
Sale 2,838 2,468 1,974 8,883 3,948 2,961 8,883 11,84 12,83 6,909 10,36 11,84 85,746
PC/M/S 4 1 4 4
Size L -
Pan/Thin 249 9% 13 11 9 41 18 14 41 54 59 32 47 54 391
Sale 3,221 2,801 2,241 10,08 4,482 3,362 10,08 13,44 14,56 7,844 11,76 13,44 97,343
PC/L/T 5 5 6 7 5 6
Extreme 429 3% 4 4 3 14 6 5 14 18 20 11 16 18 130
Sale 1,850 1,609 1,287 5,792 2,574 1,931 5,792 7,722 8,366 4,505 6,757 7,722 55,904
PC/L/E
Ex/Cheese/ 429 3% 4 4 3 14 6 5 14 18 20 11 16 18 130
 33

Sau
Sale PC/L/S 1,850 1,609 1,287 5,792 2,574 1,931 5,792 7,722 8,366 4,505 6,757 7,722 55,904
Sale Total 15,340 13,33 10,67 48,02 21,34 16,00 48,02 64,02 69,36 37,34 56,02 64,02 463,522
C 9 1 0 2 7 0 6 2 9 3 6
Thai style -
Size M -
Pan/Thin 99 14% 20 18 14 63 28 21 63 84 91 49 74 84 608
Sale 1,992 1,733 1,386 6,237 2,772 2,079 6,237 8,316 9,009 4,851 7,277 8,316 60,204
PT/M/T
Extreme 199 10% 14 13 10 45 20 15 45 60 65 35 53 60 434
Sale 2,861 2,488 1,990 8,955 3,980 2,985 8,955 11,94 12,93 6,965 10,44 11,94 86,441
PT/M/E 0 5 8 0
Ex/Cheese/ 199 10% 14 13 10 45 20 15 45 60 65 35 53 60 434
Sau
Sale 2,861 2,488 1,990 8,955 3,980 2,985 8,955 11,94 12,93 6,965 10,44 11,94 86,441
PT/M/S 0 5 8 0
Size L -
Pan/Thin 149 13% 19 16 13 59 26 20 59 78 85 46 68 78 565
Sale PT/L/T 2,784 2,421 1,937 8,717 3,874 2,906 8,717 11,62 12,59 6,780 10,16 11,62 84,138
2 1 9 2
Extreme 289 7% 10 9 7 32 14 11 32 42 46 25 37 42 304
Sale PT/L/E 2,908 2,529 2,023 9,104 4,046 3,035 9,104 12,13 13,15 7,081 10,62 12,13 87,874
8 0 1 8
Ex/Cheese/ 289 7% 10 9 7 32 14 11 32 42 46 25 37 42 304
Sau
Sale PT/L/S 2,908 2,529 2,023 9,104 4,046 3,035 9,104 12,13 13,15 7,081 10,62 12,13 87,874
8 0 1 8
Sale Total T 16,314 14,18 11,34 51,07 22,69 17,02 51,07 68,09 73,76 39,72 59,58 68,09 492,972
6 9 1 8 4 1 4 9 2 2 4
Pizza 31,654 27,52 22,02 99,09 44,04 33,03 99,09 132,1 143,1 77,07 115,6 132,1 956,494
 34

5 0 0 0 0 0 20 30 0 05 20
Spaghetti 500 14 25 20 45 20 15 45 60 65 35 53 60 457
Spaghetti 49 704.37 1225 980 2205 980 735 2205 2940 3185 1715 2572. 2940 22,387
5 5
Beverage/C 450 13 23 18 41 18 14 41 54 59 32 47 54 411
Beverage 49 633.93 1102. 882 1984. 882 661.5 1984. 2646 2866. 1543. 2315. 2646 20,148
75 5 5 5 5 5 25
Ice-cream 470 14 24 19 42 19 14 42 56 61 33 49 56 429
Ice-cream 25 337.81 587.5 470 1057. 470 352.5 1057. 1410 1527. 822.5 1233. 1410 10,737
25 5 5 5 75
Cake -
Size M 700 20 35 28 63 28 21 63 84 91 49 74 84 640
Sale CM 39 784.87 1365 1092 2457 1092 819 2457 3276 3549 1911 2866. 3276 24,945
5 5
Size L 600 17 30 24 54 24 18 54 72 78 42 63 72 548
Sale CL 49 845.25 1470 1176 2646 1176 882 2646 3528 3822 2058 3087 3528 26,864
Cake 1630.1 2835 2268 5103 2268 1701 5103 6804 7371 3969 5953. 6804 51,810
25 5
Total sale 34,960 33,27 26,62 109,4 48,64 36,48 109,4 145,9 158,0 85,12 127,6 145,9 1,061,5
5 0 40 0 0 40 20 80 0 80 20 75
 35

Years 2
Forecast Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total
sale
Pizza 80 100
00 % 920 400 320 720 320 240 720 960 1,040 560 840 960 8,000
Classic
style -
Size M
-
Pan&Thi 15 12
n 9 % 110 48 38 86 38 29 86 115 125 67 101 115 960
Sale
PC/M/T 17,55 7,632 6,106 13,73 6,106 4,579 13,73 18,31 19,84 10,68 16,02 18,31 152,64
4 8 8 7 3 5 7 7 0
Extreme 32 6%
9 55 24 19 43 19 14 43 58 62 34 50 58 480
Sale
PC/M/E 18,16 7,896 6,317 14,21 6,317 4,738 14,21 18,95 20,53 11,05 16,58 18,95 157,92
1 3 3 0 0 4 2 0 0
Ex/Chees 32 6%
e/Sau 9 55 24 19 43 19 14 43 58 62 34 50 58 480
Sale
PC/M/S 18,16 7,896 6,317 14,21 6,317 4,738 14,21 18,95 20,53 11,05 16,58 18,95 157,92
1 3 3 0 0 4 2 0 0
Size L
-
Pan&Thi 24 9%
 36

n 9 83 36 29 65 29 22 65 86 94 50 76 86 720
Sale
PC/L/T 20,61 8,964 7,171 16,13 7,171 5,378 16,13 21,51 23,30 12,55 18,82 21,51 179,28
7 5 5 4 6 0 4 4 0
Extreme 42 3%
9 28 12 10 22 10 7 22 29 31 17 25 29 240
Sale
PC/L/E 11,84 5,148 4,118 9,266 4,118 3,089 9,266 12,35 13,38 7,207 10,81 12,35 102,96
0 5 5 1 5 0
Ex/Chees 42 3%
e/Sau 9 28 12 10 22 10 7 22 29 31 17 25 29 240
Sale
PC/L/S 11,84 5,148 4,118 9,266 4,118 3,089 9,266 12,35 13,38 7,207 10,81 12,35 102,96
0 5 5 1 5 0
Sale
Total C 98,17 42,68 34,14 76,83 34,14 25,61 76,83 102,4 110,9 59,75 89,63 102,4 853,68
3 4 7 1 7 0 1 42 78 8 6 42 0
Thai
style -
Size M
-
Pan&Thi 99 14
n % 129 56 45 101 45 34 101 134 146 78 118 134 1,120

Sale
PT/M/T 12,75 5,544 4,435 9,979 4,435 3,326 9,979 13,30 14,41 7,762 11,64 13,30 110,88
1 6 4 2 6 0
Extreme 19 10
9 % 92 40 32 72 32 24 72 96 104 56 84 96 800
Sale
 37

PT/M/E 18,30 7,960 6,368 14,32 6,368 4,776 14,32 19,10 20,69 11,14 16,71 19,10 159,20
8 8 8 4 6 4 6 4 0
Ex/Chees 19 10
e/Sau 9 % 92 40 32 72 32 24 72 96 104 56 84 96 800
Sale
PT/M/S 18,30 7,960 6,368 14,32 6,368 4,776 14,32 19,10 20,69 11,14 16,71 19,10 159,20
8 8 8 4 6 4 6 4 0
Size L
-
Pan&Thi 14 13
n 9 % 120 52 42 94 42 31 94 125 135 73 109 125 1,040
Sale
PT/L/T 17,82 7,748 6,198 13,94 6,198 4,649 13,94 18,59 20,14 10,84 16,27 18,59 154,96
0 6 6 5 5 7 1 5 0
Extreme 28 7%
9 64 28 22 50 22 17 50 67 73 39 59 67 560
Sale
PT/L/E 18,61 8,092 6,474 14,56 6,474 4,855 14,56 19,42 21,03 11,32 16,99 19,42 161,84
2 6 6 1 9 9 3 1 0

Ex/Chees 28 7%
e/Sau 9 64 28 22 50 22 17 50 67 73 39 59 67 560
Sale - -
PT/L/S 18,61 8,092 6,474 14,56 6,474 4,855 14,56 19,42 21,03 11,32 16,99 19,42 161,84
2 6 6 1 9 9 3 1 0
Sale
Total T 104,4 45,39 36,31 81,71 36,31 27,23 81,71 108,9 118,0 63,55 95,33 108,9 907,92
11 6 7 3 7 8 3 50 30 4 2 50 0
Total
pizza 202,5 88,08 70,46 158,5 70,46 52,84 158,5 211,3 229,0 123,3 184,9 211,3 1,761,6
 38

84 0 4 44 4 8 44 92 08 12 68 92 00
Spaghetti 80 -
0 92 40 32 72 32 24 72 96 104 56 84 96 800
Sale S 49 4508 1960 1568 3528 1568 1176 3528 4704 5096 2744 4116 4704
39,200
Beverage 72 -
0 83 36 29 65 29 22 65 86 94 50 76 86 720
Sale B 49 4057. 1764 1411. 3175. 1411. 1058. 3175. 4233. 4586. 2469. 3704. 4233.
2 2 2 2 4 2 6 4 6 4 6 35,280
Ice- 75 -
cream 2 86 38 30 68 30 23 68 90 98 53 79 90 752
Sale Ice 25 2162 940 752 1692 752 564 1692 2256 2444 1316 1974 2256
18,800
Cake - - - - - - - - - - - - - -
-
Size CM 11
20 129 56 45 101 45 34 101 134 146 78 118 134 1,120
Sale CM 39 5023. 2184 1747. 3931. 1747. 1310. 3931. 5241. 5678. 3057. 4586. 5241.
2 2 2 2 4 2 6 4 6 4 6 43,680
Size CL 96 -
0 110 48 38 86 38 29 86 115 125 67 101 115 960
Sale CL 49 5409. 2352 1881. 4233. 1881. 1411. 4233. 5644. 6115. 3292. 4939. 5644.
6 6 6 6 2 6 8 2 8 2 8 47,040
Total 10432 4536 3628. 8164. 3628. 2721. 8164. 10886 11793 6350. 9525. 10886
cake .8 8 8 8 6 8 .4 .6 4 6 .4 90,720
Total
sale 223,7 97,28 77,82 175,1 77,82 58,36 175,1 233,4 252,9 136,1 204,2 233,4 1,945,6
44 0 4 04 4 8 04 72 28 92 88 72 00
 39

Years 3
Forecast sale Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total
Pizza 12800 100% 1,472 640 512 1,152 512 384 1,152 1,536 1,664 896 1,344 1,536 12,800
Classic style -
Size M -
Pan&Thin 159 12% 177 77 61 138 61 46 138 184 200 108 161 184 1,536
Sale PC/M/T 28,086 12,211 9,769 21,980 9,769 7,327 21,980 29,307 31,749 17,096 25,644 29,307 244,224
Extreme 329 6% 88 38 31 69 31 23 69 92 100 54 81 92 768
Sale PC/M/E 29,057 12,634 10,107 22,740 10,107 7,580 22,740 30,321 32,847 17,687 26,531 30,321 252,672
Ex/Cheese/Sau 329 6% 88 38 31 69 31 23 69 92 100 54 81 92 768
Sale PC/M/S 29,057 12,634 10,107 22,740 10,107 7,580 22,740 30,321 32,847 17,687 26,531 30,321 252,672
Size L -
Pan&Thin 249 9% 132 58 46 104 46 35 104 138 150 81 121 138 1,152
Sale PC/L/T 32,988 14,342 11,474 25,816 11,474 8,605 25,816 34,422 37,290 20,079 30,119 34,422 286,848
Extreme 429 3% 44 19 15 35 15 12 35 46 50 27 40 46 384
Sale PC/L/E 18,945 8,237 6,589 14,826 6,589 4,942 14,826 19,768 21,416 11,532 17,297 19,768 164,736
Ex/Cheese/Sau 429 3% 44 19 15 35 15 12 35 46 50 27 40 46 384
Sale PC/L/S 18,945 8,237 6,589 14,826 6,589 4,942 14,826 19,768 21,416 11,532 17,297 19,768 164,736
Sale Total C 157,077 68,294 54,636 122,930 54,636 40,977 122,930 163,907 177,565 95,612 143,418 163,907 1,365,888
Thai style -
Size M -
Pan&Thin 99 14% 206 90 72 161 72 54 161 215 233 125 188 215 1,792
Sale PT/M/T 20,402 8,870 7,096 15,967 7,096 5,322 15,967 21,289 23,063 12,419 18,628 21,289 177,408
Extreme 199 10% 147 64 51 115 51 38 115 154 166 90 134 154 1,280
Sale PT/M/E 29,293 12,736 10,189 22,925 10,189 7,642 22,925 30,566 33,114 17,830 26,746 30,566 254,720
Ex/Cheese/Sau 199 10% 147 64 51 115 51 38 115 154 166 90 134 154 1,280
Sale PT/M/S 29,293 12,736 10,189 22,925 10,189 7,642 22,925 30,566 33,114 17,830 26,746 30,566 254,720
Size L -
 40

Pan&Thin 149 13% 191 83 67 150 67 50 150 200 216 116 175 200 1,664
Sale PT/L/T 28,513 12,397 9,917 22,314 9,917 7,438 22,314 29,752 32,232 17,356 26,033 29,752 247,936
Extreme 289 7% 103 45 36 81 36 27 81 108 116 63 94 108 896
Sale PT/L/E 29,779 12,947 10,358 23,305 10,358 7,768 23,305 31,073 33,663 18,126 27,189 31,073 258,944
Ex/Cheese/Sau 289 7% 103 45 36 81 36 27 81 108 116 63 94 108 896
Sale PT/L/S 29,779 12,947 10,358 23,305 10,358 7,768 23,305 31,073 33,663 18,126 27,189 31,073 258,944
Sale Total T 167,057 72,634 58,107 130,740 58,107 43,580 130,740 174,321 188,847 101,687 152,531 174,321 1,452,672
Total pizza 324,134 140,928 112,742 253,670 112,742 84,557 253,670 338,227 366,413 197,299 295,949 338,227 2,818,560
Spaghetti 500 58 25 20 45 20 15 45 60 65 35 53 60 500
Sale S 49 2817.5 1225 980 2205 980 735 2205 2940 3185 1715 2572.5 2940 24,500
Beverage 450 52 23 18 41 18 14 41 54 59 32 47 54 450
Sale B 49 2535.75 1102.5 882 1984.5 882 661.5 1984.5 2646 2866.5 1543.5 2315.25 2646 22,050
Ice-cream 470 54 24 19 42 19 14 42 56 61 33 49 56 470
Sale Ice 25 1351.25 587.5 470 1057.5 470 352.5 1057.5 1410 1527.5 822.5 1233.75 1410 11,750
Cake - - - - - - - - - - - - - - -
Size CM 700 81 35 28 63 28 21 63 84 91 49 74 84 700
Sale CM 39 3139.5 1365 1092 2457 1092 819 2457 3276 3549 1911 2866.5 3276 27,300
Size CL 600 69 30 24 54 24 18 54 72 78 42 63 72 600
Sale CL 49 3381 1470 1176 2646 1176 882 2646 3528 3822 2058 3087 3528 29,400
Total cake 6520.5 2835 2268 5103 2268 1701 5103 6804 7371 3969 5953.5 6804 56,700
Total sale 337,359 146,678 117,342 264,020 117,342 88,007 264,020 352,027 381,363 205,349 308,024 352,027 2,933,560
41
 42

Marketing Expenses (Sales Incentive)

No. Product Price

1. Espresso machine 6,990

2. Measuring spoon set 45

3. Rowing clubs 45

4. Food tray 97

5. Wood thresh flour 97

6. Stone mortar 360

7. Pot set 6 pieces 719

8. Shallow dish 9-inch (per dozen) 290

9. Glass dessert bowl 4 inches (per dozen) 190

10. Steak knife 19

11. Bowl, mix flour 202

12. 250 ml squeeze bottle of sauce cylinder (per dozen) 144

13. Tray served 160

14. Small soup spoon 68

15. Dipping bow 14

16. Dessert glass 168

17. Coffee cup + Coffee saucer 276+204

18. The scissor for cut pizza 85

19. Canon stick pan 26 cm 989

20. Gas stove in the double header auto 1,205

21. Spade of frying pan 67

 43

22. Pizza boxes 19

23. Pizza pan 250

24. liter jug 90

25. Sweet water dispenser 5,490

26. Pizza Oven 55,000

27. Iron powder 120,000

28. Deep fryer (electric) 7,665

29. Display Warmer 20,125

30. Display Chiller one door 15,365

31. Juice Dispenser 41,300

32. Leaflet 13,750

33. Drink water and ice 3,060

34. Menu 400

Total 294,948

 44

Conclusion

Chapter 3

Market Analysis

General Environment Analysis (PEST)

PEST analysis is very important that an organization considers its environment before
beginning the marketing process. In fact, environmental analysis should be continuous
and feed all aspects of planning. The organization's marketing environment is made up
from: PEST analysis stands for "Political, Economic, Social, and Technological
analysis.
It is a part of the external analysis when doing market research and gives a certain
overview of the different macro environmental factors that the company has to take into
consideration. Political factors include areas such as tax policy, employment laws,
environmental regulations, trade restrictions and tariffs and political stability. The
economic factors are the economic growth, interest rates, exchange rates and inflation
rate. Social factors often look at the cultural aspects and include health consciousness,
population growth rate, age distribution, career attitudes and emphasis on safety. The
technological factors also include ecological and environmental aspects and can
determine the barriers to entry, minimum efficient production level and influence
outsourcing decisions. It looks at elements such as R&D activity, automation,
technology incentives and the rate of technological change.

Competition Analysis (3C Analysis)

Competitor Analysis
For the plan increases the number of branches abundantly a pizza, to be continued
concern about emphasize in provincial more and more. That’s depend on the
 45

latency’s of the location and the area that come and opening of new mall, now
abundantly a pizza has 203 branch amounts, suppose end of this year has will about
208 a branch, from the end of year last have about 198 a branch, which, this year
open a little new branch last year more that open very arrive at 28 a branch, because
suppose next year economy situation will generally should improve.

Customer Analysis
Customers have an advantage and disadvantage. We use materials from local area,
because price is not expensive and easy to find, because of our materials are easy to
find, so it’s always fresh. Our café set up around the Public Chomnan River, so we can
delivery fast more than other restaurant. Our menus are variety and we open between
7.00 – 10.00, 11.30 – 00.00 a.m. The environment in our café is friendly, because most
of customers are teenager and employee is still in teenager too. The customer can have a
party in our café and can relax, because our café is an open air restaurant (pizza
container) and especially we have a cocktail bar. Our café also concern with
environment by using recycle package (green box), but my business stills not famous in
local area. The customer may not be familiar with new flavors, because some people
may adhere to Pizza Company flavor.

Moreover, pizza products of my business, my business have cake, ice-cream, spaghetti

and cocktail for serve to consumer.
My forecast sale of my business is the first year that I forecast sale of pizza is 4,314
trays of pizza for first year, second years that I forecast is 8,000 trays and the third years
that I forecast is 12,800 trays. So my product is increase sale to each year. I think my
business can increase sale of each year.
 46

Chapter 4: Technical Feasibility Study

- Production and Operations Analysis

Raw material Price Unit
Wheat flavor 17.78 Baht/kg
Powder yeast 52.00 Baht/g
Pine apple 140 Baht/kg
Pork 58 Baht/kg
Egg 3 Baht/unit
Chicken 47 Baht/kg
Prawn 140 Baht/kg
Crab stick 130 Baht/Pack
Squid 80 Baht/kg
Tuna can 250 Baht/Can
Bread burger 250 Baht/Pack
Bread hotdog 19 Baht/Pack

- Product Characteristics (In Detail)

Instructions to do pizza
Basil leaves Pizza ( 
 ก)

Prepare Ingredients
-Wheat bread 400g
-Wheat flour does the cake 100 g
-Cane sugar 60 g
-Dry yeast is readymade for do kind sweet bread 2
teaspoons
-Salt is powdery 1 1/2
teaspoons
 47

-A substance adds rim quality 1

teaspoons
-The cold water
-Egg 1egg
-Chicken butter 60 g
-Chili sauce for powder a pizza 200 g
-The entrails of a swine cook basil leaves
-Mozzarella Cheese for Sprinkle on top
-Basil leaves fried
How basil does leave pizza
How do beat mix wheat flour does the bread and wheat flour do the cake , cane sugar ,
dry yeast is readymade , for do , kind sweet bread , powdery salt and a substance add
rim quality together , add the cold water and the reddish yellow , beat mix give , reach ,
prevent , add come to oval crow , beat mix give blend poor clean powder , cut divide
powder weight piece vacates 150 a g. , iron powder goes out to are thick trick about 1/2
centimeter , lay add appeared the tray that reserve , stop poor powder goes up to are 2
times , rub chili sauce on pizza powder gives throughout , stuff a pig cooks the sweet
basil down on powder , grade down give throughout , sprinkle , with mozzarella cheese
, pick the rim orderly , import the oven that 400 degree temperatures scurries , long ago
about 6-8 minute until. The cooked, lead depart a stove, make up with crisp basil, fully
eat.
Prepare ingredient
-Garlic chops 1 teaspoon
-Vegetable oil for cook 2
tablespoons
-Oyster sauce 1 tablespoon
-Soy sauces 10 g

-Paprika 2 teaspoons

-The guinea-pepper grinds 1 teaspoon

-The pork grinds 200 g
-The sauce flavors 1 teaspoon
-Cane sugar 10 g
 48

-Basil leaves

How to cooked pork

- Fry the garlic and the guinea-pepper and vegetable until fragrant oil , add the pork
grinds down cook cooked until flavor with , oyster sauce , the sauce flavors , soy sauces
and cane sugar , add the goat pepper and the basil , cook blend , reserve.

1. Step 1

Sprinkle the yeast into a medium bowl containing 1 1/4 cup warm water and stir
until yeast dissolves.

2. Step 2

Add 2 cups sifted flour and stir until blended.

3. Step 3

Add another one1/2 to 2 cups flour and blend until too stiff to stir with a spoon.

4. Step 4

Turn the dough out onto a floured surface and knead it for 10 to 15 minutes until
dough is smooth and elastic. Step 5

Place the dough in another bowl greased with a small amount of oil. Turn the dough
once so that the top is oiled.

5. Step 6

Cover the bowl with plastic wrap and put it in a warm place for about 45 minutes--
until the dough rises to about double its original size.

6. Step 7
 49

Preheat the oven to 500 degrees F.

7. Step 8

Dump the dough back onto the floured surface and punch it down, getting rid of any
bubbles. Divide the dough in half and let it rest a few minutes.

8. Step 9

Roll each half into a 12-inch circle, depending on your personal preference for how
thick pizza crust should be. (It will puff slightly when baked.)

9. Step 10

Transfer the dough to an oiled pizza pan or baking sheet, or, if you have a baking
stone, to a cornmeal-sprinkled wooden pizza peel for transfer directly to the stone.

10. Step 11

Add sauce, cheese and toppings as desired. If you like, brush exposed edges of the
crust with olive oil.

11. Step 12

Bake each pizza for 15 to 20 minutes or until crust is nicely browned and cheese is
melted.

Tips & Warnings

• If the water is too cold or too hot, the yeast will either not activate or be killed.
"Warm" water should be about 115 degrees F - it should feel warm but not hot,
rather like you were preparing a baby's bottle. (See "How to Proof Yeast" in the
Related eHows.)
• You can add a tablespoon or two of olive oil to the dough if you like.
 50

• To freeze the dough, form it into a ball, wrap it in plastic wrap and then in foil,
and freeze. To defrost, put it in the refrigerator in the morning before you go to
work, and then take it out for an hour or two before you plan to bake. It should
be room temperature when you roll it.
• Possible toppings include roasted eggplant and bell peppers; sautéed onions and
Kalamata olives; and wilted spinach with sun-dried tomatoes and ricotta cheese.
If you like fresh basil or other herbs on your pizza, add them after the pizza
comes out of the oven.

Machine Tools/ Equipment

No. Product Price

1. Espresso machine 6,990

2. Measuring spoon set 45

3. Rowing clubs 45

4. Food tray 97

5. Wood thresh flour 97

7. Pot set 6 pieces 719

8. Shallow dish 9-inch (per dozen) 290

9. Glass dessert bowl 4 inches (per dozen) 190

10. Steak knife 19

11. Bowl, mix flour 202

12. 250 ml squeeze bottle of sauce cylinder (per dozen) 144

13. Tray served 160

14. Small soup spoon 68

15. Dipping bow 14

16. Dessert glass 168

17. Coffee cup + Coffee saucer 276+204

 51

18. The scissor for cut pizza 85

19. Canon stick pan 26 cm 989

20. Gas stove in the double header auto 1,205

21. Spade of frying pan 67

22. Pizza boxes 19

23. Pizza pan 250

24. liter jug 90

25. Sweet water dispenser 5,490

26. Pizza Oven 55,000

27. Iron powder 120,000

28. Deep fryer (electric) 7,665

29. Display Warmer 20,125

30. Display Chiller one door 15,365

31. Juice Dispenser 41,300

Total 277,738

 52

Location
Figure 9: shop

After that my business has 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 my shop
distinct that easy to serve any beverage to a customer at the sofa them seat by my
shop has the fresh water , coffee and tea that customer can choose the beverage that
them want .The customer can relax. I provide for them and customer can use the Wi-Fi
with their note book or their mobile phone. I have the plug in every corner at uses the
 53

electric equipment are area television and be hide of sofa at for a relax zone for the
customer bring the not book come to our shop and I provide the flowerpot or vase in
each zone for good atmosphere
My business set at the Pubic Chomnan River near the Nan River, near school, studying
special and post office including telephone organization (TOT)

Facility Layout
Figure 10: layout

My facility arranges for protect the social, because of my business have delivery service
pizza and can set with at too. I think my shop may take time in building a little. The café
was made from an old shipping container favorite thing to build with, and pretty
magically folds out into a beautiful environment in about 90 seconds.

All of the materials used were recycled or recyclable, and the space contains a kitchen,
dining room, bathroom, bedroom, living room, and a library. All is in one tiny shipping
container. They’re going to be around the city for sale pizza.
 54

Map of pizza café

Figure 11: map

Figure 12: chomnan river

This riverfront park located along the Nan River as it flows through the provincial town
of Phitsanulok is being developed is 4 stages, with phases I & II already complete. The
park provides continuous waterfront access for the community with a waterfront
boulevard, jogging tracks, aerobics and tai-chi areas, passive recreation zones and
outdoor cafes. Phase III will encompass a regionally important temple (Wat) and
surrounding grounds merging into the public park. Design also included redevelopment
of two vehicular bridges crossing the river. This park is already hugely successful with
the local community with approximately 500 people attending free outdoor aerobics
sessions everyday.
 55

Facility Management

Pizza Ta Torn Yorn café feature a number of unique, eco-efficient products, techniques
and designs. Pizza eco-elements include countertops made of re-used bottles from other
Pizza Fusions and manufactured using a cradle-to-cradle approach glass, bamboo
flooring, 30% recaptured industrial concrete, non-VOC paints, energy start certified
appliances, insulation made from recycled blue jeans, low voltage lighting, furniture
made from reclaimed wood, and much more.
The length of most contracts is ideally suited to our partnership ethos and commitment
to service delivery and through performing the role of service delivery partner, there is
no conflict of interest with other consortia members.

Machine/Tools/Equipments
Figure 13: machine
Espresso machine 6,990

Gas stove in the double 1,205

header auto

Sweet water dispenser 5,490

 56

Pizza Oven 55,000

Iron powder 120,000

Deep fryer (electric) 7,665

Display Warmer 20,125

Display Chiller one door 15,365

Juice Dispenser 41,300

Total 273,140
 57

Cost of investment

Pre cost of investment

The Stock of the furniture and electronic equipment in pizza café

- Furniture

Figure 14: furniture

No Product Price Number Total
1. Sofa 21,900.- 2 43,800

2. Table and chair 11,900.- 5 59,500

Lamp 350 3 1,050

3.

4. Lamp ceiling 850 2 1,700

 58

5. Book Shelfs 1,700 2 3,400

6. Computer Desks 3,300 2 6,600

7. Chairs 4,500 2 9,000

Total 125,050

Table 4.2 Cost of Furniture

 59

- Electronic equipment
Figure 15: electronic equipment
No Product Price Number Total

1. Air conditioner 25,900.- 1 25,900

2. Television 22,000.- 1 22,000

3. Stereo 12,900.- 1 12,900

 60

4. Vacuum cleaner 1,450 1 1,450

8. Calculator/cashier machine 5,500 1 5,

(second 500
hand)
SHARP

XE-
A212

9. Computer 61,990 2 123,980

10. Telephone 2,450 1 2,450

 61

Total 194,180

Table 4.3 Cost of Electronic equipment

The product in pizza café

Pizza

Hawaiian Kua- King pizza

Sliced ham, sliced bacon, Pineapple, Shredded pork, makrod leaves, Chili beef, Lemon grass
ham.

Italian Sausage Eggs Pizza

Pepperoni, Mushroom, Onion, Tomato, Italian Slice Bacon, Sausage, Vegetable
sausage.

Spicy Tum Yum Kung Kee – Mao Seafood Pizza

Prawn, Mushroom, Squid, Chili paste. Makrod leaves, Capsicum, Mixed seafood, crab
stick
 62

Chicken Trio Pa- neng Pizza

Mushroom, Roasted chicken, butter Pork, Ting mine, Basil leaves, Makrod leaves,
Garlic
chicken, BBQ chicken, Red and green chili. Chili Beef

Pizza Pan & Thin Crispy

Extreme Extra
Pizza Sausage Bites Pizza
Classic
M 159.- M 329. - M 329.-
Toppings L 249.- L 429. - L 429.-

Extra Cheesy
Pizza Pan & Thin Crispy Extreme Pizza
Sausage Bites Pizza
Thai M 99.- M 199.- M 199.-
style L 149.- L 289.- L 289.-
Toppi
 63

Spaghetti & Pasta

Green Curry Chicken Spaghetti Pesto Tuna Spaghetti

Chicken, Crisp Eggplants, Ting mine Cream Cheese, Tuna, Okm Vegetables, Pepper
49-. 49-.

North Spaghetti Lab Kai Spaghetti

Sai Ouw, Numb peck num Chicken, Roasted Rice

49-. 49-.

Kee – Mao Pasta Tomato Pasta

Makrod leaves, Chicken, eggs Tomato, Pork, corn
49-. 49-.

North Pasta Prew Warn Seafood Pasta

Sauce Prew Warn, Seafood
 64

Shrimps, Numb Peak Oong 49-.

49-.
Appetizers

Sandwich Chicken Tuna Sandwich

Sandwich charcoal grilled chicken sauce
fermentation
49-. 49-.

Hot Dog Hamburger

49-. 49-.

Fruit Salad Garlic Bread

Sautéed Crystal Prawns In Salad Sauce
49-. 49-.
 65

l
Breadsticks
Sandwich Lover collection
Cheesy Bread or Breadsticks with Marinara or
Garlic Sauce.
49-.
49-.

Beverage

Wine Cocktail Mock tail

49-. 49-.

Lemon Cocktail Chocolate Cocktail

49-. 49-.
 66

Blue Hawaii Cocktail special valentine's day cocktail

49-. 49-.

Halloween Cocktail
Glamorous Pink Cocktail
49-.
49-.

Ice-cream Taro
Ice-cream Lotus root
25-.
25-.
 67

Ice-cream Coconut milk Ice-cream Coconut milk

25-. 25-.

Ice-cream Coconut jelly Ice-cream Coconut milk mix

25-. 25-.

Ice-cream Coconut milk waffle Ice-cream Coconut milk bean

25-. 25-.

Bakery

Raspberry Paradise Cheese Cake

 68

49-. 49-.

Blueberry Pie
Croissants
49-.
Set of 49-.

Cookie Chocolate White Chocolate

49-. 49-.

Strawberry Honey Roll Cake( special

Butter Cake
Valentine’s Day only)
39-./pieces
49-./pieces
69
 70

Depreciation

Per Time period Time period Expense per

Investment Cost unit/set Amount Total (y) (m) month
Bah
Equipment t

Shop 1,500,000 Per unit 1 1,500,000 10 120 12,500

Sofa 21,900 per unit 2 43,800 5 60 730

Table&Chair 11,900 per unit 5 59,500 5 60 992

Air conditioner 25,900 per unit 1 25,900 5 60 432

Television 22,000 per unit 1 22,000 5 60 367

Stereo 12,900 per unit 1 12,900 5 60 215

Vacuum cleaner 1,450 per unit 1 1,450 5 60 24

 71

Computer desk 3,300 per unit 2 6,600 5 60 110

Chair 4,500 per unit 2 9,000 5 60 150

Book shelf 1,700 per unit 2 3,400 5 60 57

Telephone 2,450 per unit 1 2,450 5 60 41

Computer 61,990 per unit 2 123,980 5 60 2,066

Cash register 5,500 per unit 1 5,500 5 60 92

Lamp 350 per unit 3 1,050 5 60 18

Lamp ceiling 850 per unit 2 1,700 5 60 28

Umbrellas 1,500 per unit 5 7,500 5 60 125

Espresso machine 6,990
Per unit 1 6,990 5 60 117
 72

Utensil 9,052 Per set 1 9,052 5 60 151

Gas stove in the double 1,205
header Per unit 1 1,205 5 60 20
Sweet water dispenser 5,490
Per unit 1 5,490 5 60 92
Pizza Oven 55,000
Per unit 1 55,000 5 60 917
Iron powder 120,000
Per unit 1 120,000 5 60 2,000
Deep fryer (electric) 7,665
Per unit 2 15,330 5 60 256
Display Warmer 20,125
Per unit 1 20,125 5 60 335
Display Chiller one door 15,365
Per unit 1 15,365 5 60 256
Juice Dispenser 41,300
Per unit 1 41,300 5 60 688
Total
1,960,382 Per unit 43 2,116,587 0 0 22,776
 73

Investment cost

Investment Cost

1. Land 42,000/year

2. Shop
1,500,000
3. Furniture 326,730
502,872
4. Electronic equipment

Total 2,371,602
 74

Income of glow and pizza café

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 1,542,000
Others 3,000
1,545,000

2. Furniture 326,730
Electronic equipment 470,070
502,872
Equipment
Others 3,000
1,308,262
3. Wi-Fi 590
Others 5,000
5,590
4. Employees 33,000
Manager 13,000
Others 3,000
49,000

Total 2,902,262
Income of glow and pizza café

-Operating cost
 75

Raw material

- Pizza 60,000
- Cake 5,000
- Ice-cream 2,000
- Beverage 3,000
Total 70,000
Direct labor cost
Direct labor
Cost Price Unit Person Total

Employee 8,000 Salary/month 2 16,000

Deliver
employee 9,000 Salary/month 1 9,000

Cashier 8,000 Salary/month 1 8,000

Manager 13,000 Salary/month 1 13,000

Total 46,000

Overhead

Management Analysis

- Administration Cost
We estimate the administration cost per month
Overhead Price Unit Total
Per
Electricity 3,000 month 3,000
Per
Telephone 2,000 month 2,000
Internet(Wi- Per
Fi) 750 month 750
Per
Water supply 900 month 900
Per
Gas 222 month 222
Total 6,872
Chapter 4

Conclusion

Production and operations analysis has introduction to do pizza and prepare ingredients
of pizza. In my business is including machine/tools and equipment in use of to do pizza
café. My location is set of at my hometown, that Phitsanulok province. My business is
set at Public Chomnan River opposite school, TOT and post office. So customer can get
easy my product and service of my business. Because of my product is inexpensive and
many types of product for serve to customer. My service has delivery to serve for
customer. The café was made from an old shipping container favorite thing to build
with, and pretty magically folds out into a beautiful environment in about 90 seconds.
All of the materials used were recycled or recyclable, and the space contains a kitchen,
dining room, bathroom, bedroom, living room, and a library. All in one tiny shipping
container. They’re going to be around the city for sale pizza. My business has Pizza Ta
Torn Yorn café feature a number of unique, eco-efficient products, techniques and
designs. Pizza eco-elements include countertops made of re-used bottles from other
Pizza Fusions.
This riverfront park located along the Nan River as it flows through the provincial town
of Phitsanulok is being developed is 4 stages, with phases I & II already complete. The
park provides continuous waterfront access for the community with a waterfront
boulevard, jogging tracks, aerobics and tai-chi areas, passive recreation zones and
outdoor café. I will encompass a regionally important temple (Wat) and surrounding
grounds merging into the public park.
Operating cost of my business is raw material, direct labor and overhead cost. Raw
material has an ingredient such as wheat flavor and flavor yeast. Direct labor has salary
of employee. My business has three employees and one manager, which different of
salary of each person. Each month, I paid expense of overhead cost of each month is
water supply, electricity, telephone fees and internet fees.
Chapter 5

Financial Analysis

Profit/Loss Statement

Year 1
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total
Sale
Pizza
31,654 27,525 22,020 99,090 44,040 33,030 99,090 132,12 143,13 77,070 115,60 132,12 956,49
0 0 5 0 4
Cake
1,630 2,835 2,268 5,103 2,268 1,701 5,103 6,804 7,371 3,969 5,954 6,804 51,810
Spaghetti
704 1,225 980 2,205 980 735 2,205 2,940 3,185 1,715 2,573 2,940 22,387
Beverage
634 1,103 882 1,985 882 662 1,985 2,646 2,867 1,544 2,315 2,646 20,148
Ice-Cream
338 588 470 1,058 470 353 1,058 1,410 1,528 823 1,234 1,410 10,737
Total Sale
34,960 33,275 26,620 109,44 48,640 36,480 109,44 145,92 158,08 85,120 127,68 145,92 1,061,5
0 0 0 0 0 0 75

Cost of
good sold
Pizza
4,748 4,129 3,303 14,864 6,606 4,955 14,864 19,818 21,470 11,561 17,341 19,818 143,47
4
Spaghetti
106 184 147 331 147 110 331 441 478 257 386 441 3,358
Beverage
95 165 132 298 132 99 298 397 430 232 347 397 3,022
Ice-cream
51 88 71 159 71 53 159 212 229 123 185 212 1,610
Cake
245 425 340 765 340 255 765 1,021 1,106 595 893 1,021 -
Total cost
5,244 4,991 3,993 16,416 7,296 5,472 16,416 21,888 23,712 12,768 19,152 21,888 159,23
6
Gross
profit 29,716 28,284 22,627 93,024 41,344 31,008 93,024 124,03 134,36 72,352 108,52 124,03 902,33
2 8 8 2 9

Marketing
cost
Leaflet
1,800 1,500 1,800 900 600 1,800 1,500 900 1,200 700 600 450 13,750
Drink
water&ice 300 260 200 200 300 340 220 260 240 280 180 280 3,060
Menu
400 - - - - - - - - - - - 400
Total
MKT cost 2,500 1,760 2,000 1,100 900 2,140 1,720 1,160 1,440 980 780 730 17,210

Direct
labor cost -
Employee
16,000 16,000 16,000 16,000 16,000 16,000 16,000 16,000 16,000 16,000 16,000 16,000 192,00
 0
Deliver
Employee 9,000 9,000 9,000 9,000 9,000 9,000 9,000 9,000 9,000 9,000 9,000 9,000 108,00
0
Cashier
8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 96,000
Manager
13,000 13,000 13,000 13,000 13,000 13,000 13,000 13,000 13,000 13,000 13,000 13,000 156,00
0
Total
direct 46,000 46,000 46,000 46,000 46,000 46,000 46,000 46,000 46,000 46,000 46,000 46,000 552,00
labor 0

Overhead
-
Rental
fees 3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500 42,000

Depreciati 22,776 22,776 22,776 22,776 22,776 22,776 22,776 22,776 22,776 22,776 22,776 22,776 273,31
on 7
Electricity
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
Telephone
2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 24,000
Internet
(Wi-Fi) 750 750 750 750 750 750 750 750 750 750 750 750 9,000
Water
Supply 900 900 900 900 900 900 900 900 900 900 900 900 10,800
Gas
222 222 222 222 222 222 222 222 222 222 222 222 2,664
Total
Overhead 33,148 33,148 33,148 33,148 33,148 33,148 33,148 33,148 33,148 33,148 33,148 33,148 397,78
1

Earning
interest (51,93 (52,62 (58,52 12,776 (38,70 (50,28 12,156 43,724 53,780 (7,776) 28,600 44,154 (64,65
Tax 2) 5) 1) 4) 0) 3)
Income
tax - - - - - - - - - - - - -
Interest
30,000 29,713 29,424 29,132 28,837 28,539 28,237 27,933 27,626 27,316 27,003 26,686 340,44
6
Net
income (81,93 (82,33 (87,94 (16,35 (67,54 (78,81 (16,08 15,790 26,153 (35,09 1,597 17,468 (405,0
2) 8) 6) 6) 1) 9) 2) 2) 99)
Retain
earning (81,93 (164,2 (252,2 (268,5 (336,1 (414,9 (431,0 (415,2 (389,0 (424,1 (422,5 (405,0 (405,0
2) 71) 16) 73) 14) 33) 14) 24) 71) 63) 66) 99) 99)

Year 2
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total
Sale
Pizza
202,58 88,080 70,464 158,54 70,464 52,848 158,54 211,39 229,00 123,31 184,96 211,39 1,761,
4 4 4 2 8 2 8 2 600
Cake
4,508 1,960 1,568 3,528 1,568 1,176 3,528 4,704 5,096 2,744 4,116 4,704 39,200
Spaghetti
4,057 1,764 1,411 3,175 1,411 1,058 3,175 4,234 4,586 2,470 3,704 4,234 35,280
Beverage
2,162 940 752 1,692 752 564 1,692 2,256 2,444 1,316 1,974 2,256 18,800
Ice-Cream
10,433 4,536 3,629 8,165 3,629 2,722 8,165 10,886 11,794 6,350 9,526 10,886 90,720
Total Sale
223,74 97,280 77,824 175,10 77,824 58,368 175,10 233,47 252,92 136,19 204,28 233,47 1,945,
4 4 4 2 8 2 8 2 600

Cost of
good sold
Pizza
30,388 13,212 10,570 23,782 10,570 7,927 23,782 31,709 34,351 18,497 27,745 31,709 264,24
0
Spaghetti
676 294 235 529 235 176 529 706 764 412 617 706 5,880
Beverage
609 265 212 476 212 159 476 635 688 370 556 635 5,292
Ice-cream
324 141 113 254 113 85 254 338 367 197 296 338 2,820
Cake
1,565 680 544 1,225 544 408 1,225 1,633 1,769 953 1,429 1,633 13,608
Total Cost
33,562 14,592 11,674 26,266 11,674 8,755 26,266 35,021 37,939 20,429 30,643 35,021 291,84
0

Gross
profit 190,18 82,688 66,150 148,83 66,150 49,613 148,83 198,45 214,98 115,76 173,64 198,45 1,653,
2 8 8 1 9 3 5 1 760

Marketing
cost
Leaflet
1,800 1,500 1,800 900 600 1,800 1,500 900 1,200 700 600 450 13,750
Drink
water &Ice 300 260 200 200 300 340 220 260 240 280 180 280 3,060
Menu
400 - - - - - - - - - - - 400
Total
MKT cost 2,500 1,760 2,000 1,100 900 2,140 1,720 1,160 1,440 980 780 730 17,210

Direct
labor cost
Employee
16,000 16,000 16,000 16,000 16,000 16,000 16,000 16,000 16,000 16,000 16,000 16,000 192,00
0
Deliver
Employee 9,000 9,000 9,000 9,000 9,000 9,000 9,000 9,000 9,000 9,000 9,000 9,000 108,00
0
Cashier
8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 96,000
Manager
13,000 13,000 13,000 13,000 13,000 13,000 13,000 13,000 13,000 13,000 13,000 13,000 156,00
0
Total
direct labor 46,000 46,000 46,000 46,000 46,000 46,000 46,000 46,000 46,000 46,000 46,000 46,000 552,00
 0

Overhead

Depreciatio 22,776 22,776 22,776 22,776 22,776 22,776 22,776 22,776 22,776 22,776 22,776 22,776 273,31
n 7
Electricity
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
Telephone
2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 24,000
Internet
(Wi-Fi) 750 750 750 750 750 750 750 750 750 750 750 750 9,000
Water
Supply 900 900 900 900 900 900 900 900 900 900 900 900 10,800
Gas
222 222 222 222 222 222 222 222 222 222 222 222 2,664
Total
Overhead 29,648 29,648 29,648 29,648 29,648 29,648 29,648 29,648 29,648 29,648 29,648 29,648 355,78
1
Earning
interest 112,03 5,280 (11,498 72,090 (10,398 (28,176 71,470 121,64 137,90 39,135 97,216 122,07 728,76
Tax 4 ) ) ) 3 0 3 9
Income tax
33,610 - - - - - - 36,493 41,370 - - 36,622 148,09
5
Interest
-
Net
income 78,424 5,280 (11,498 72,090 (10,398 (28,176 71,470 85,150 96,530 39,135 97,216 85,451 580,67
) ) ) 4
Retain
earning 78,424 83,703 72,205 144,29 133,89 105,72 177,19 262,34 358,87 398,00 495,22 580,67 580,67
5 7 2 1 1 2 6 3 4 4
 Years 3
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total
Sale
Pizza
324,1 140,92 112,74 253,67 112,74 84,557 253,67 338,22 366,41 197,29 295,94 338,22 2,818,
34 8 2 0 2 0 7 3 9 9 7 560
Cake
2,818 1,225 980 2,205 980 735 2,205 2,940 3,185 1,715 2,573 2,940 24,500
Spaghetti
2,536 1,103 882 1,985 882 662 1,985 2,646 2,867 1,544 2,315 2,646 22,050
Beverage
1,351 588 470 1,058 470 353 1,058 1,410 1,528 823 1,234 1,410 11,750
Ice-Cream
6,521 2,835 2,268 5,103 2,268 1,701 5,103 6,804 7,371 3,969 5,954 6,804 56,700
Total Sale
337,3 146,67 117,34 264,02 117,34 88,007 264,02 352,02 381,36 205,34 308,02 352,02 2,933,
59 8 2 0 2 0 7 3 9 4 7 560

Cost of
good sold
Pizza
48,62 21,139 16,911 38,051 16,911 12,684 38,051 50,734 54,962 29,595 44,392 50,734 422,78
0 4
Spaghetti
423 184 147 331 147 110 331 441 478 257 386 441 3,675
Beverage
380 165 132 298 132 99 298 397 430 232 347 397 3,308
Ice-cream
203 88 71 159 71 53 159 212 229 123 185 212 1,763
Cake 6520. 2835 2268 5103 2268 1701 5103 6804 7371 3969 5953.5 6804
5 56,700
Total Cost
56,14 24,411 19,529 43,941 19,529 14,647 43,941 58,587 63,470 34,176 51,264 58,587 488,22
6 9
Gross
profit 281,2 122,26 97,813 220,08 97,813 73,360 220,08 293,44 317,89 171,17 256,76 293,44 2,445,
13 7 0 0 0 3 3 0 0 331
Marketing
cost
Leaflet
1,800 1,500 1,800 900 600 1,800 1,500 900 1,200 700 600 450 13,750
Drink
water &ice 300 260 200 200 300 340 220 260 240 280 180 280 3,060
Menu
400 - - - - - - - - - - - 400
Total MKT
cost 2,500 1,760 2,000 1,100 900 2,140 1,720 1,160 1,440 980 780 730 17,210
Direct
labor cost
Employee
16,00 16,000 16,000 16,000 16,000 16,000 16,000 16,000 16,000 16,000 16,000 16,000 192,00
0 0
Deliver
Employee 9,000 9,000 9,000 9,000 9,000 9,000 9,000 9,000 9,000 9,000 9,000 9,000 108,00
0
Cashier
8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 96,000
Manager
13,00 13,000 13,000 13,000 13,000 13,000 13,000 13,000 13,000 13,000 13,000 13,000 156,00
0 0
Total direct
labor 46,00 46,000 46,000 46,000 46,000 46,000 46,000 46,000 46,000 46,000 46,000 46,000 552,00
0 0

Overhead

Depreciatio 22,77 22,776 22,776 22,776 22,776 22,776 22,776 22,776 22,776 22,776 22,776 22,776 273,31
n 6 7
Electricity
2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 24,000
Telephone
750 750 750 750 750 750 750 750 750 750 750 750 9,000
Internet
(Wi-Fi) 900 900 900 900 900 900 900 900 900 900 900 900 10,800
Water
Supply 222 222 222 222 222 222 222 222 222 222 222 222 2,664
Gas
29,64 29,648 29,648 29,648 29,648 29,648 29,648 29,648 29,648 29,648 29,648 29,648 355,78
8 1
Total
Overhead 56,29 56,297 56,297 56,297 56,297 56,297 56,297 56,297 56,297 56,297 56,297 56,297 675,56
7 3

Earning
interest&Ta 176,4 18,210 (6,484) 116,68 (5,384) (31,077 116,06 189,98 214,15 67,896 153,68 190,41 1,200,
x 16 3 ) 3 3 6 3 3 558
Income tax
52,92 - - 35,005 - - 34,819 56,995 64,247 - 46,105 57,124 347,21
5 9
Interest
-
 Net income
123,4 18,210 (6,484) 81,678 (5,384) (31,077 81,244 132,98 149,90 67,896 107,57 133,28 853,33
91 ) 8 9 8 9 9
Retain
earning 123,4 141,70 135,21 216,89 211,51 180,43 261,67 394,66 544,57 612,47 720,05 853,33 853,33
91 1 7 5 2 5 9 7 6 2 0 9 9

Cash Flow

Y1
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total
Cash flow from
operating
activities
Cash received
from

31,65 27,52 22,02 99,09 44,04 33,03 99,09 132,1 143,1 77,07 115,6 132,1 956,49
Pizza 4 5 0 0 0 0 0 20 30 0 05 20 4
 Spaghet 704 1,225 980 2,205 980 735 2,205 2,940 3,185 1,715 2,573 2,940 22,387
ti

Beverag
e 634 1,103 882 1,985 882 662 1,985 2,646 2,867 1,544 2,315 2,646 20,148
Ice-
cream 338 588 470 1,058 470 353 1,058 1,410 1,528 823 1,234 1,410 10,737

Cake 1,630 2,835 2,268 5,103 2,268 1,701 5,103 6,804 7,371 3,969 5,954 6,804 51,810
Total
cash
receive 34,96 33,27 26,62 109,4 48,64 36,48 109,4 145,9 158,0 85,12 127,6 145,9 1,061,
d 0 5 0 40 0 0 40 20 80 0 80 20 575
Cash paid

Raw 16,41 16,41 21,88 23,71 12,76 19,15 21,88 159,23

material 5,244 4,991 3,993 6 7,296 5,472 6 8 2 8 2 8 6
Adverti
sing 2,500 1,760 2,000 1,100 900 2,140 1,720 1,160 1,440 980 780 730 17,210
 46,00 46,00 46,00 46,00 46,00 46,00 46,00 46,00 46,00 46,00 46,00 46,00 552,00
Salary 0 0 0 0 0 0 0 0 0 0 0 0 0
Utility
expense 6,872 6,872 6,872 6,872 6,872 6,872 6,872 6,872 6,872 6,872 6,872 6,872 82,464

Rental 3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500 42,000

30,00 29,71 29,42 29,13 28,83 28,53 28,23 27,93 27,62 27,31 27,00 26,68 340,44
Interest 0 3 4 2 7 9 7 3 6 6 3 6 6
Income
tax - - - - - - - - - - - - -

94,11 92,83 91,78 103,0 93,40 92,52 102,7 107,3 109,1 97,43 103,3 105,6 1,193,
Total paid 6 7 9 20 5 3 45 53 50 6 07 76 356

Net cash
provide by (59,1 (59,5 (65,1 (44,7 (56,0 38,56 48,93 (12,3 24,37 40,24 (131,7
operating 56) 62) 69) 6,420 65) 43) 6,695 7 0 16) 3 4 81)
Cash flow from
investing
activities
Investm 1,500, 1,500,
ent 000 - - - - - - - - - - - 000
Furnitur 326,7 326,73
e 30 - - - - - - - - - - - 0
Equipm 282,1 282,19
ent 92 - - - - - - - - - - - 2
Net cash -
provide by 2,108, 2,108,
investing 922 0 0 0 0 0 0 0 0 0 0 0 922

Cash flow from

financial
activities

Borrowi 3,000, 3,000,

ng 000 - - - - - - - - - - - 000


Repaym 28,65 28,93 29,22 29,51 29,81 30,11 30,41 30,71 31,02 31,33 31,64 31,96 363,36
ent 0.58 7.08 6.45 8.72 3.91 2.04 3.17 7.30 4.47 4.71 8.06 4.54 1
Net cash
provide by
financial 2,971, (28,9 (29,2 (29,5 (29,8 (30,1 (30,4 (30,7 (31,0 (31,3 (31,6 (31,9 2,636,
activities 349 37) 26) 19) 14) 12) 13) 17) 24) 35) 48) 65) 639

Net
increase/decrea 803,2 (88,4 (94,3 (23,0 (74,5 (86,1 (23,7 17,90 (43,6 (7,27 4,613,
se in cash 71 99) 96) 99) 79) 55) 19) 7,849 5 51) 5) 8,279 780
Cash at the
beginning of 803,2 714,7 620,3 597,2 522,7 436,5 412,8 420,6 438,5 394,9 387,6
month - 71 73 77 78 00 45 27 76 82 31 56 -
Cash at the
ending of 803,2 714,7 620,3 597,2 522,7 436,5 412,8 420,6 438,5 394,9 387,6 395,9 395,93
month 71 73 77 78 00 45 27 76 82 31 56 36 6
 Years 2
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total
Cash flow from
operating
activities
Cash received
from

202,5 88,08 70,46 158,5 70,46 52,84 158,5 211,3 229,0 123,3 184,9 211,3 1,761,
Pizza 84 0 4 44 4 8 44 92 08 12 68 92 600

Spaghetti 4,508 1,960 1,568 3,528 1,568 1,176 3,528 4,704 5,096 2,744 4,116 4,704 39,200

Beverage 4,057 1,764 1,411 3,175 1,411 1,058 3,175 4,234 4,586 2,470 3,704 4,234 35,280
Ice-
cream 2,162 940 752 1,692 752 564 1,692 2,256 2,444 1,316 1,974 2,256 18,800

10,43 10,88 11,79 10,88

Cake 3 4,536 3,629 8,165 3,629 2,722 8,165 6 4 6,350 9,526 6 90,720
 Total
cash 223,7 97,28 77,82 175,1 77,82 58,36 175,1 233,4 252,9 136,1 204,2 233,4 1,945,
received 44 0 4 04 4 8 04 72 28 92 88 72 600
Cash paid

Raw 33,56 14,59 11,67 26,26 11,67 26,26 35,02 37,93 20,42 30,64 35,02 291,84
material 2 2 4 6 4 8,755 6 1 9 9 3 1 0
Advertisi
ng 2,500 1,760 2,000 1,100 900 2,140 1,720 1,160 1,440 980 780 730 17,210

46,00 46,00 46,00 46,00 46,00 46,00 46,00 46,00 46,00 46,00 46,00 46,00 552,00
Salary 0 0 0 0 0 0 0 0 0 0 0 0 0
Utility
expense 6,872 6,872 6,872 6,872 6,872 6,872 6,872 6,872 6,872 6,872 6,872 6,872 82,464

Rental 3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500 42,000

26,36 26,04 25,71 25,38 25,05 24,71 24,38 24,03 23,69 23,34 22,98 22,63 294,36
Interest 6.39 3.55 7.48 8.15 5.52 9.57 0.26 7.56 1.43 1.84 8.75 2.13 3
 Income 32,56 35,44 40,32 35,57 143,89
tax 0 - - - - - - 3 0 - - 2 5

Total 151,3 98,76 95,76 109,1 94,00 91,98 108,7 152,0 159,7 101,1 110,7 150,3 1,423,
paid 60 8 3 26 1 7 38 33 63 23 84 27 772

Net cash
provide by 72,38 (1,48 (17,9 65,97 (16,1 (33,6 66,36 81,43 93,16 35,06 93,50 83,14 521,82
operating 4 8) 39) 8 77) 19) 6 9 5 9 4 5 8

Cash flow from

investing
activities
Cash
paid for
investing - - - - - - - - - - - - -
Net cash
provide by
investing - - - - - - - - - - - - -
Cash flow from
financial
activities
Borrowin
g - - - - - - - - - - - - -

Repayme 32,28 32,60 32,93 33,26 33,59 33,93 34,27 34,61 34,95 35,30 35,66 36,01 409,44
nt 4.19 7.03 3.10 2.43 5.06 1.01 0.32 3.02 9.15 8.74 1.83 8.45 4
Net cash
provide by
financial (32,2 (32,6 (32,9 (33,2 (33,5 (33,9 (34,2 (34,6 (34,9 (35,3 (35,6 (36,0 (409,4
activities 84) 07) 33) 62) 95) 31) 70) 13) 59) 09) 62) 18) 44)

Net
increase/decrea 40,10 (34,0 (50,8 32,71 (49,7 (67,5 32,09 46,82 58,20 57,84 47,12 112,38
se in cash 0 95) 72) 6 72) 50) 6 6 6 (239) 2 7 4
Cash at the
beginning of 395,9 436,0 401,9 351,0 383,7 334,0 266,4 298,5 345,3 403,5 403,3 461,1 395,93
month 36 35 41 69 85 12 63 58 84 90 51 93 6
Cash at the
ending of 436,0 401,9 351,0 383,7 334,0 266,4 298,5 345,3 403,5 403,3 461,1 508,3 508,32
month 35 41 69 85 12 63 58 84 90 51 93 20 0

Year 3
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Total
Cash flow
from
operating
activities
Cash received
from

324,1 140,9 112,7 253,6 112,7 84,55 253,6 338,2 366,4 197,2 295,9 338,2 2,818,
Pizza 34 28 42 70 42 7 70 27 13 99 49 27 560

Spaghetti 2,818 1,225 980 2,205 980 735 2,205 2,940 3,185 1,715 2,573 2,940 24,500
 Beverage 2,536 1,103 882 1,985 882 662 1,985 2,646 2,867 1,544 2,315 2,646 22,050

Ice-cream 1,351 588 470 1,058 470 353 1,058 1,410 1,528 823 1,234 1,410 11,750

Cake 6,521 2,835 2,268 5,103 2,268 1,701 5,103 6,804 7,371 3,969 5,954 6,804 56,700

Total cash 337,3 146,6 117,3 264,0 117,3 88,00 264,0 352,0 381,3 205,3 308,0 352,0 2,933,
received 59 78 42 20 42 7 20 27 63 49 24 27 560

Cash paid

Raw 56,14 24,41 19,52 43,94 19,52 14,64 43,94 58,58 63,47 34,17 51,26 58,58 488,22
material 6 1 9 1 9 7 1 7 0 6 4 7 9
Advertisin
g 2,500 1,760 2,000 1,100 900 2,140 1,720 1,160 1,440 980 780 730 17,210

46,00 46,00 46,00 46,00 46,00 46,00 46,00 46,00 46,00 46,00 46,00 46,00 552,00
Salary 0 0 0 0 0 0 0 0 0 0 0 0 0
 Utility
expense 4,094 4,094 4,094 4,094 4,094 4,094 4,094 4,094 4,094 4,094 4,094 4,094 49,128

Rental 3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500 3,500 42,000

22,27 21,90 21,54 21,16 20,79 20,41 20,03 19,64 19,25 18,86 18,46 18,06 242,43
Interest 1.95 8.16 0.74 9.64 4.83 6.27 3.93 7.76 7.73 3.80 5.94 4.09 5

Income 60,70 42,78 42,59 64,77 72,02 53,88 64,90 401,66

tax 3 - - 3 - - 7 3 5 - 3 2 5

195,2 101,6 96,66 162,5 94,81 90,79 161,8 197,7 209,7 107,6 177,9 195,8 1,792,
Total paid 15 74 4 87 8 7 85 62 86 14 87 77 666

Net cash
provide by 142,1 45,00 20,67 101,4 22,52 (2,79 102,1 154,2 171,5 97,73 130,0 156,1 1,140,
operating 44 4 9 33 4 0) 35 65 77 5 37 50 894
Cash flow
from investing
activities
 Cash paid
for
investing - - - - - - - - - - - - -
Net cash
provide by
investing - - - - - - - - - - - - -

Cash flow
from financial
activities

Borrowing - - - - - - - - - - - - -













Repaymen 36,37 36,74 37,10 37,48 37,85 38,23 38,61 39,00 39,39 39,78 40,18 40,58 461,37
t 8.63 2.42 9.84 0.94 5.75 4.31 6.65 2.82 2.84 6.77 4.64 6.49 2
Net cash
provide by
financial (36,3 (36,7 (37,1 (37,4 (37,8 (38,2 (38,6 (39,0 (39,3 (39,7 (40,1 (40,5 (461,3
activities 79) 42) 10) 81) 56) 34) 17) 03) 93) 87) 85) 86) 72)
Net
increase/decre 105,7 (16,4 63,95 (15,3 (41,0 63,51 115,2 132,1 57,94 89,85 115,5 1,602,
ase in cash 66 8,262 31) 2 31) 25) 8 62 84 9 2 63 266
Cash at the
beginning of 508,3 614,0 622,3 605,9 669,8 654,5 613,5 677,0 792,2 924,4 982,4 1,072, 508,32
month 20 86 48 16 69 37 13 31 93 77 26 278 0
Cash at the
ending of 614,0 622,3 605,9 669,8 654,5 613,5 677,0 792,2 924,4 982,4 1,072, 1,187, 2,110,
month 86 48 16 69 37 13 31 93 77 26 278 842 586

Balance sheet

Year 1
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Asset

803,27 714,77 620,37 597,27 522,69 436,54 412,82 420,67 438,58 394,93 387,65 395,93
Cash 1.42 2.59 7.02 8.44 9.86 5.28 6.71 6.13 1.55 0.97 6.40 5.82
 282,19 282,19 282,19 282,19 282,19 282,19 282,19 282,19 282,19 282,19 282,19 282,19
Equipment 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00

1,500, 1,500, 1,500, 1,500, 1,500, 1,500, 1,500,0 1,500,0 1,500,0 1,500,0 1,500,0 1,500,0
Shop 000.00 000.00 000.00 000.00 000.00 000.00 00.00 00.00 00.00 00.00 00.00 00.00

326,73 326,73 326,73 326,73 326,73 326,73 326,73 326,73 326,73 326,73 326,73 326,73
Furniture 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Less Accru. (22,77 (45,55 (68,32 (91,10 (113,8 (136,6 (159,4 (182,2 (204,9 (227,7 (250,5 (273,3
Dept. 6.45) 2.90) 9.35) 5.80) 82.25) 58.70) 35.15) 11.60) 88.05) 64.50) 40.95) 17.40)

Total 2,889, 2,778, 2,660, 2,615, 2,517, 2,408, 2,362,3 2,347,3 2,342,5 2,276,0 2,246,0 2,231,5
asset 416.97 141.69 969.67 094.64 739.61 808.58 13.56 86.53 15.50 88.47 37.45 40.42

Liability
and Long-term 2,971, 2,942, 2,913, 2,883, 2,853, 2,823, 2,793,3 2,762,6 2,731,5 2,700,2 2,668,6 2,636,6
equity debt 349.42 412.34 185.89 667.17 853.26 741.22 28.05 10.75 86.28 51.57 03.51 38.96
 Retained (81,93 (164,2 (252,2 (268,5 (336,1 (414,9 (431,0 (415,2 (389,0 (424,1 (422,5 (405,0
earnings 2.45) 70.64) 16.22) 72.53) 13.65) 32.63) 14.49) 24.22) 70.78) 63.09) 66.06) 98.54)
Total
liability and 2,889, 2,778, 2,660, 2,615, 2,517, 2,408, 2,362,3 2,347,3 2,342,5 2,276,0 2,246,0 2,231,5
equity 416.97 141.69 969.67 094.64 739.61 808.58 13.56 86.53 15.50 88.47 37.45 40.42

Diff - - - - - - - - - - - -

Year 2
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Asset
43603 40194 35106 38378 33401 26646 298558 345384 403590 403350 461193 508319
Cash 5.4574 0.8799 8.7024 4.5249 2.3474 2.5699 .3923 .1898 .3073 .9298 .1523 .9498

282,19 282,19 282,19 282,19 282,19 282,19 282,19 282,19 282,19 282,19 282,19 282,19
Equipment 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00
 1,500, 1,500, 1,500, 1,500, 1,500, 1,500, 1,500,0 1,500,0 1,500,0 1,500,0 1,500,0 1,500,0
Shop 000.00 000.00 000.00 000.00 000.00 000.00 00.00 00.00 00.00 00.00 00.00 00.00

326,73 326,73 326,73 326,73 326,73 326,73 326,73 326,73 326,73 326,73 326,73 326,73
Furniture 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Less Accru. (296,0 (318,8 (341,6 (364,4 (387,1 (409,9 (432,7 (455,5 (478,3 (501,0 (523,8 (546,6
Dept. 93.85) 70.30) 46.75) 23.20) 99.65) 76.10) 52.55) 29.00) 05.45) 81.90) 58.35) 34.80)

Total 2,248, 2,191, 2,118, 2,128, 2,055, 1,965, 1,974,7 1,998,7 2,034,2 2,011,1 2,046,2 2,070,6
asset 863.61 992.58 343.95 283.32 734.70 408.47 27.84 77.19 06.86 91.03 56.80 07.15

Liability
and Long-term 2,604, 2,571, 2,538, 2,505, 2,471, 2,438, 2,403,7 2,369,1 2,334,1 2,298,8 2,263,2 2,227,1
equity debt 354.78 747.75 814.65 552.22 957.16 026.15 55.84 42.82 83.67 74.93 13.10 94.65
- - - - - - - - - - - -
Retained 35549 37975 42047 37726 41622 47261 429027 370365 299976 287683 216956 156587
earnings 1.1692 5.1669 0.6944 8.8909 2.463 7.6846 .9962 .6296 .8128 .8995 .2987 .5048
 Total
liability and 2,248, 2,191, 2,118, 2,128, 2,055, 1,965, 1,974,7 1,998,7 2,034,2 2,011,1 2,046,2 2,070,6
equity 863.61 992.58 343.95 283.32 734.70 408.47 27.84 77.19 06.86 91.03 56.80 07.15

Diff - - - - - - - - - - - -

Year 3
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Asset
61408 62234 60591 66986 65453 61351 677031 792293 924477 982425 107227 118784
Cash 5.6528 7.6253 6.2878 8.6983 7.3608 2.7133 .1237 .4852 .1637 .7562 8.142 1.504

282,19 282,19 282,19 282,19 282,19 282,19 282,19 282,19 282,19 282,19 282,19 282,19
Equipment 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00

1,500, 1,500, 1,500, 1,500, 1,500, 1,500, 1,500,0 1,500,0 1,500,0 1,500,0 1,500,0 1,500,0
Shop 000.00 000.00 000.00 000.00 000.00 000.00 00.00 00.00 00.00 00.00 00.00 00.00

Furniture 326,73 326,73 326,73 326,73 326,73 326,73 326,73 326,73 326,73 326,73 326,73 326,73
 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Less Accru. (569,4 (592,1 (614,9 (637,7 (660,5 (683,2 (706,0 (728,8 (751,6 (774,3 (797,1 (819,9
Dept. 11.25) 87.70) 64.15) 40.60) 17.05) 93.50) 69.95) 46.40) 22.85) 99.30) 75.75) 52.20)

Total 2,153, 2,139, 2,099, 2,141, 2,102, 2,039, 2,079,8 2,172,3 2,281,7 2,316,9 2,384,0 2,476,8
asset 596.40 081.93 874.14 050.10 942.31 141.21 83.17 69.09 76.31 48.46 24.39 11.30

Liability
and Long-term 2,190, 2,154, 2,116, 2,079, 2,041, 2,003, 1,964,7 1,925,7 1,886,3 1,846,5 1,806,4 1,765,8
equity debt 816.02 073.61 963.76 482.83 627.08 392.77 76.12 73.30 80.46 93.69 09.04 22.56
- - -
Retained 37219. 14991. 17089. 61567. 61315. 35748. 115107 246595 395395 470354 577615 710988
earnings 6208 68104 6271 27325 235 44424 .0546 .7824 .8553 .7707 .3474 .7459
Total
liability and 2,153, 2,139, 2,099, 2,141, 2,102, 2,039, 2,079,8 2,172,3 2,281,7 2,316,9 2,384,0 2,476,8
equity 596.40 081.93 874.14 050.10 942.31 141.21 83.17 69.09 76.31 48.46 24.39 11.30

Diff - - - - - - - - - - - -
All financial Statement

-฿
FV 5,450,090.10
-฿
NPV 2,678,571.43
Year 1 Year 2 Year 3 Average
Cash flows 395,936 508,320 2,110,586 1,004,947
Net sale 1,061,575 1,945,600 2,933,560 1,980,245
COGS 159,236 291,840 488,229 313,102
EBIT (64,653) 686,769 1,511,676 711,264
Net income (405,099) 686,769 1,511,676 597,782
Total asset 2,231,540 2,070,607 2,476,811 2,259,653
Total liability 2,636,639 2,227,195 1,765,823 2,209,885
Interest 340,446 294,363 242,435 292,414

Financial analysis

Year 1 Year 2 Year 3

Profitability Ratios
Profit margin -38% 35% 52%
Return on total
asset -18% 30% 67%
Return on
Investor -18% 31% 68%
Efficiency
Total asset
turnover 0.47 0.86 1.30

Liquidity
Ratios

Debt ratio 1.18 1.08 0.71

Time interest -
earned 0.19 2.33 6.24
Profitability Ratio

Profit margin

This ratio is the percentage of sales dollars left after subtracting the Cost of Goods
sold and all expenses, except income taxes. That can see the opportunity of pizza café
that are being increase continually.

100%
52%
50% 35%
0% -38% Profit margin
Year 1 Year 2 Year 3
-50%

Return on asset (ROA)

Pizza café measures how efficiently profits are being generated from the assets
employed in the business. That can see the opportunity of pizza café that are increase
continually.

100%
52%
50% 35%
0% -38% Profit margin
Year 1 Year 2 Year 3
-50%
Return on investment

Pizza café measure the percentage of return on funds invested in the business in
short, this ratio tells the pizza café has effort put into the business has been worthwhile
with investor. That can see the opportunity of pizza café that are increase continually.

100%
52%
50% 35%
0% -38% Profit margin
Year 1 Year 2 Year 3
-50%

Asset turnover

Pizza café measures the efficiency of a company's use of its assets in generating
sales revenue or sales income to the company. That can see the opportunity of pizza
café that are increase continually.

100%
52%
50% 35%
0% -38% Profit margin
Year 1 Year 2 Year 3
-50%
Debt ratio

Pizza café measure gives an idea to the leverage of the company along with the
potential risks the company faces in terms of its debt-load that can see the opportunity
of pizza café that are be fall in year 3.

100%
52%
50% 35%
0% -38% Profit margin
Year 1 Year 2 Year 3
-50%

Time interest earn

Pizza café is measure ability for debt payments that company can pay more than
double time.

100%
52%
50% 35%
0% -38% Profit margin
Year 1 Year 2 Year 3
-50%

Conclusion

Pizza café have the budget by loan from the investor and pay the interest rate 12%
per year to investor. The overall of 3 financial statement which are income statement,
cash flow statement, and the balance sheet show the number that quite good that
represent higher in net income, the good liquidity that represented in the cash flow
statement, and the strong financial in the balance sheet . That can be concluding that
there is feasibility in the financial of pizza café.

Chapter7

Conclusion

The reason of why I choose to do the pizza café, because of nowadays the most people
interested western culture including the food style of western. I realize the new flavor
for Thai people and for foreigner tourist. My business emphasize the new flavor and
exotic for attractive the customer. My business is small business and low investment,
pizza café in car. My business can remove to everywhere, when I want to move. My
business has many product and service such as product salad bar, pizza, bakery and
beverage. I want to open a small pizza business, because of there are three possible
outcomes, resounding success, minimal success or failure. Help maximize your chances
for success. Find a suitable location for a pizza business using demographics, and other
valuable information Avoid the most common pitfall. I want to develop new recipes that
will become my license. That means I think of all possible consequences of any action I
take and through organization of effort, move forward as quickly and effectively as
possible. To start and organize any restaurant business and get the most from my efforts
I must set goals. My targets are students, workers, and foreigner or foreigner tourist.

Expectation

Expectations of the project Pizza Café business are the way that conduct to the objective
and made the business accomplish.

- Can analysis situation and meet the way to solve the problem.
- Can accomplish the goal and effective management of the project.
- Can generate modern Pizza Café that have unique different from competitor.
 - Can generate income and achieve sale forecast or more.
- Can increase income in my business continuously.

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.

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

- Have more skill and efficiency to do the project in the real situation.
- Have more ability to solve the problem when situation change.
- Have channel differentiation

Today the pizza company or any fast-food is still famous and popular in teenager
and foreigner. Since the beginning to promote restaurant until now, our company
want to focus on student and worker near Chomnan River is first and make them
is the center to promote Ta Torn Yorn pizza café can attract customers both of
Thai people and foreigner.
In the raw material to use in component in pizza is easy to find in Thai market
thus Ta Torn Yorn pizza café can set lower price than other company for attract the
customers. My company will be care about service and good taste, concern about every
circumspect for make customers satisfy in Ta Torn Yorn pizza café.
Product/service
Ta Torn Yorn pizza café is a small restaurant and a new business to entry in the
market. The company try to promote Thai herb, Thai foods and intervene Thai culture
mix with Ta Torn Yorn pizza in Manu to attract the customers and identity own Manu.
The company wants to focus on teenagers, students, and foreigner the most around
Chomnan River. Thus Ta Torn Yorn pizza café maintain about component in foods and
want to make customer feel happy, when they tasty in special pizza of Ta Torn Yorn
pizza café.
My company design different style and different other company because other
company is the same tasty but manu of Ta Torn Yorn pizza will be present different
tasty in pizza menu.
 The component is of pizza in my restaurant use raw material in Thai and support
Thai herbs, Thai foods into the market for the customers. It’s can make different idea
and attract many customers comes to Ta Torn Yorn pizza café.
In the future our company hopes to expand a new branch or franchise and
promote a new branch in other province in Thailand. And then Ta Torn Yorn pizza café
emphasize in time and make the customers satisfy in service and tasty of a special pizza.

Strategy
- I use material from local area, because cheaper price and easy to find it.
- I use material from local area, because I get new material and fresh more than
material other area or far from my business located.
- My business set up at Public Park and many varieties of menus.
- If the customers order pizza the medium size, they can get salad bar
free and if they order pizza large size, that they can get free bacon
bread.
- Pizza shop will must give social requirement such as the aims does the
membership card and shop pizza way for receive special discount which will the
show think shop pizza way takes an interest with a customer who is a member
of more and more.
- Competition Analysis (3C Analysis)
Competitor Analysis
- For the plan increases the number of branches abundantly a pizza, to be
continued concern about emphasize in provincial more and more. That’s depend
on the latency’s of the location and the area that come and opening of new mall,
now abundantly a pizza has 203 branch amounts, suppose end of this year has
will about 208 a branch, from the end of year last have about 198 a branch,
which, this year open a little new branch last year more that open very arrive at
28 a branch, because suppose next year economy situation will generally should
improve.
- Competitive Analysis
- The strength of the Ta Torn Yorn Pizza Café concept is its stress on opening
freestanding units, which offers immediate visibility and credibility to the
 consumer. Despite their adequate funding, rapid growth, and free-standing store
concept, they are vulnerable to the competition food quality. The menu items
and prices listed are nearly identical to ours, but the portions are smaller. This
enables us to qualify more potential, which enable faster development. One of
the most important factors in establishing a company as a leader in any new
industry is developing brand name and brand identity among potential
customers. While it is not impossible to use an unfamiliar brand name,
establishing the brand name and linking it to the product identity takes a
significant amount of marketing funds. Companies that have been able to use a
brand name to automatically link them to the target market.
- Sale Forecast
- My sales forecast assumes a modest change in annual costs to accommodate new
entry into the market.
- I am expecting to increase sales modestly over the next year, which is a
respectable growth rate. The growth forecast is assumed given this is a new
product for the area using new channels of availability. I am not projecting
significant change in the product line, or in the proportion between different
lines.
- I am predicting an average of 36 pizzas sold each week night (Monday –
Friday). On the weekend (Saturday – Sunday), I am estimating 5 pizzas are sold
each day. Of those pizzas ordered, I am expecting approximately 1/3 to be dined
– in customers. Those customers dining in will most likely order drinks and/or
cocktail (on average 4 for each family). Additionally, I am estimating that
approximately one-third of the pizza orders will be accompanied by an order for
breadsticks.

Operating cost of my business is raw material, direct labor and overhead cost. Raw
material has an ingredient such as wheat flavor and flavor yeast. Direct labor has salary
of employee. My business has three employees and one manager, which different of
salary of each person. Each month, I paid expense of overhead cost of each month is
water supply, electricity, telephone fees and internet fees.
Reference:

http://www.brooklyn-pizza-works.com/pizza's_history.htm [from Cool Hunter, illy in a

Box, 13/04/2010], Shop
http://www.yes-iloveyou.com/smfboard/index.php?action=printpage;topic=2187.0
[nidjung inlove 15/04/2010], History pizza
http://www.ehow.com/how_1686_make-pizza-dough.html [By an eHow Contributing
Writer 15/04/2010], Recipe of pizza
http://www.bloggang.com/viewblog.php?id=lovely-ricky-rubio&date=24-02-
2010&group=5&gblog=48 [BlogGang, [email protected] 16/04/2010],
Recipe of pizza
http://www.sevenfive.co.th/categories/Storage/?page=13&sort=featured [Sevenfive
Distributor Company Limited 15/04/2010], Equipment
http://translate.google.co.th/translate?hl=th&langpair=en%7Cth&u=http://www.bizrate.
com/deep-fryers/ [bizrate search.compare.conquer 18/04/2010], Equipment
http://www.kingmachinesworlds.com/product/showprod.php?prodid=229&maincat=3&
subcat=73 [King Machines 18/04/2010], Equipment
http://www.google.com/imgres?imgurl=http://aarestaurantequipment.com/images/r60-
1.jpg&imgrefurl=http://aarestaurantequipment.com/index.php%3Fmain_page%3Dindex
%26cPath%3D6&usg=__YZLrOeRfQHtZQAX3jP4DdSEmRgk=&h=400&w=400&sz
=22&hl=th&start=6&itbs=1&tbnid=zm6hUe_Wm9oaMM:&tbnh=124&tbnw=124&pre
v=/images%3Fq%3Dprice%2BDisplay%2BWarmer%26hl%3Dth%26gbv%3D2%26tbs
%3Disch:1 [AA Restaurant 19/04/2010], Equipment
http://maps.google.co.th/maps?hl=th&sa=N&tab=Tl [Google.map 20/04/2010], Map of
Public Chomnan River at Phitsanulok Province