1
INTER PETIT
SCHOOL
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Acknowledge
This project is made to study feasibility of the project in Project Feasibility Study and
Evaluation subject. It is made by a group of 4th year student who are studying in Business
Administration major, School of Management, Mae Fah Luang University. The Project name
is Inter Petit School, the International Kindergarten School that established by 3 of teachers
who ever teach in international school and they know what the children want and need and
this is a chance of international kindergarten school to develop children base to need of
children and their parent. We decide to be partnership and open international kindergarten
school as a newly style of teaching which is different from other kindergarten school by the
classifying class of students in to 3 types of students which consist of Doctor Room 1-3,
Police Room 1-3 and Pilot & Flight Attendant Room 1-3. It was establish in the center of
Bangkok of Thailand, Phaya Thai district. This is good economic area and has high demand
of consumer. Target group of the business are parents who have high income. They want their
kids to study in good and high technology school. The students who are owners the project
want visitors trust in feasibility of the project and want to invest in this project. Contents of
the project include in 7 chapters, involve Introduction, Industry Profile, Market Feasibility
Study, Technical Feasibility Study, Financial Analysis, Risk Management and conclusion of
the project. In the last, maker want visitors invest in our project and growth in business
together.
Thank you
Mae Fah Luang University’s Students
Table of Contents
Contents Page
3
Acknowledge…………………………………………………………………………………. 2
Table of Contents……………………………………………………………………………...3
Chapter 1 Introduction……………………………………………...……………………….7
1.1 Background and Significance of the Project………….……………………………..8
1.2 Project Objectives…………………………………………………………………...9
1.3 Benefits of Project……………………………………………………………….….9
1.4 Activities Time Frame…………………………………………………………...…10
Chapter 2 Industry Profile……………………………………………………………...…. 12
2.1 Nature of Industry………………………………………………………………….13
2.2 Situation of Industry………………………………………………………………..13
2.3 Product/Service…………………………………………………………………….18
2.4 Vision of the Organization…………………………………………………………23
2.5 Mission……………………………………………………………………………..23
2.6 Strategy…………………………………………………………………………….23
2.6.1 Corporate Level……………………………………………………………23
2.6.2 Business Level……………………………………………………………..23
2.6.3 Functional Level…………………………………………………………...24
Marketing strategy……………………………………………………………….25
Chapter 3 Market Feasibility Study……………………………………………………….27
Market Analysis…………………………………………………………………….………..28
General Environment Analysis………………………………………………………...28
Political…………………………………………………………………………..28
Economy…………………………………………………………………………28
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Social and Environment……………………………………………………… ....31
Technology………………………………………………………………………32
Competition Analysis (3Cs)……………………………………………………………33
Competitors Analysis…………………………………………………………………..33
Indirect Competitor……………………………………………………………...34
Direct Competitors………………………………………………………………39
Customer Analysis……………………………………………………………………..41
Competitive Analysis…………………………………………………………………..41
STP Analysis…………………………………………………………………………...42
Marketing Mix Strategy…………………………………………………………………….43
Product…………………………………………………………………………………43
Price…………………………………………………………………………………....44
Place……………………………………………………………………………………44
Promotion………………………………………………………………………………44
SWOT Analysis………………………………………………………………………..45
Sale Forecast/Profit Estimation………………………………………………………..46
Market Expense (Sale Incentive)………………………………………………………57
Conclusion of market feasibility study………………………………………………...60
Chapter 4 Technical Feasibility Study………………………………………………….…62
4.1 Production and Operations Analysis………………………………………………63
4.1.1 Product Characteristics (In Detail)…………………………….………….63
4.1.2 Specification, Feathers, Dimension, Life Time, etc………………………64
4.1.3 Production/Services Process……………………………………………..109
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4.1.4 Location………………………………………………………………….110
4.1.5 Facility Layout…………………………………………………………...111
4.1.6 Machine/Tools/ Equipments……………………………………………..116
4.1.7 Logistics Management…………………………………………………...155
4.2 Cost of investment………………………………………………………………..157
4.3 Investment Cost…………………………………………………………………..160
4.3.1. Machine/Equipment/Tool………………………………………………..160
4.3.2. Depreciation……………………………………………………………..163
4.4 Management Analysis…………………………………………………………….193
4.4.1. People in organization…………………………………………………...193
4.4.2. Administration cost……………………………………………………...196
4.4.3 Location…………………………………………………………………..197
4.5 Conclusion………………………………………………………………………..213
Chapter 5 Financial Analysis………………………………………………………..……215
5.1Profit/ Loss Statement…………………………………………………………….216
5.2 Cash Flow Statement………………………………………………………….…225
5.3 Balance Sheet…………………………………………………………………….231
Chapter 6 Risk Management………………………………………………………….….237
6.1 Risk Analysis……………………………………………………………………..238
6.1.1 External Forces…………………………………………………………….238
Changing in technology……………………………………………………….…238
Political…………………………………………………………………………..239
Economic Factors……………………………………………………………….. 240
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Competitors……………………………………………………………………....240
The Risk of Fire……………………………………………………………….....241
6.1.2 Internal Forces……………………………………………………………..242
Human Resources…………………………………………………………...242
Integrity Risk………………………………………………………………. 242
School curriculum…………………………………………………………...243
Financial Risk……………………………………………………………… 244
6.2 Conclusion of Risk Management…………………………………………………247
Chapter 7 Summary……………………………………………………………………….248
Summary of Project Feasibility Study………………………………………………..249
Reference……………………………………………………………………………………253
Appendix……………………………………………………………………………………...I
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Chapter1 IntroductionChapter1 Introduction
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1.1 Background and Significance of the Project
Children are like tender plants, they need nurturing and guidance in order to grow and
develop into beautiful flowering trees. We look to ourselves as gardeners who have the
warmth and patience to nurture these tender plants. We know as gardeners that this job cannot
be done alone and we need a lot of the support of sunshine (the parents), rain (the
environment) and good soil (the community). As gardeners we also know that the seed we
have planted is not an empty vessel. It has the potential to grow into a mighty tree. Therefore
we believe that the three important protagonists in the school system are the teacher, the child
and the parents. Another important component to this story is our understanding about the
importance of developing the “whole” child. The reality of the child is his/her thought and
character and not just physical and intellectual ability. If a child is strong in physical abilities
and are creative and intelligent but not willing to cooperate, share or work with others in
harmony, of what use is his/her intelligence? This intelligence and creativity will only bring
isolation and unhappiness. We seek to develop the creativity, intelligence and also the inner
qualities of our children. Our curriculum includes the development of these qualities and
reinforces capabilities that will enable the children to make appropriate choices and take
appropriate action to benefit themselves and their society. These is the reason to set up in this
business, we want to see high standard education in Thailand and make a dream of children
and their parent come true by set the class as a career.
Inter Petit School established by 3 of teachers who ever teach in international school
and they know what the children want and this is a chance of international kindergarten
school to develop children by base on the need of children and their parent. Those 3 teachers
decide to be partnership and open international kindergarten school as a newly style which is
different from other kindergarten school in Thailand by classifying classes and uniform for
students by the career that they want to be in the future. There are 3 types of uniforms which
are consist of Doctor Suite, Police suite and Pilot & Flight Attendant suite; all of these are the
most popular career that children want to be as well as their parent. We decide to set up the
International Kindergarten School in Bangkok because Bangkok has highly demand and have
more power to buy the product quality than other province in Thailand also because Bangkok
is a capital town in Thailand as well. We’re also targeting our customers to parent who have
high income, potential, and ability to buy our product. We’re targeting to parents who have
income more than 35,000 THB per mount in Phaya Thai and surrounding this area which is
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about 25 percent out of 100 percent (Source: The Household Socio - Economic Survey,
National Statistical Office, Ministry of Information and Communication Technology
Compiled by: Statistical Forecasting Bureau, National Statistical Office). If we could
magnetize them all we will be able to survive and be the very first international kindergarten
school that has high standard teaching system in Thailand.
1.2 Project Objectives
1. To study the international kindergarten school business education.
2. To analyze the market of the international kindergarten school business in Bangkok.
3. To analyze the financial risk in the business.
4. To learn the management process of the international kindergarten school business.
5. To Summary the feasibility of the business project.
1.3 Benefits of Project
2. To get the knowledge about the international kindergarten school business education.
3. To know the market of the international kindergarten school business in Bangkok.
4. Can analyze the financial risk in the business.
5. To get the knowledge in the management process of the international kindergarten
school business.
6. To know the feasibility of the business project.
7. To provide the knowledge to children who are going to be the main future of the
country.
8. To know the needs of both parent and children about the main important career in the
future.
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1.4 Activities Time Frame
Week
Activity
1
Nov
25,
2010
2
Dec
2,
2010
3
Dec
9,
2010
4
Dec
16,
2010
5
Dec
23,
2010
6
Dec
30,
2010
7
Jan
6,
2011
8
Jan
13,
2011
9
Jan
20,
2011
10
Jan
27,
2011
11
Feb
3,
2011
12
Feb
10,
2011
13
Feb
17,
2011
Identify Stated of
Project
Introduction to
Market
Market Analysis I,
STP, 4P, 5 Cs for
E- marketing,
Marketing Activities
Market Analysis 2
Technical Analysis I,
Investment Analysis,
Types of Business,
Operations Analysis
Technical Analysis
II, Administration
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and Analysis, Cost
Structure
Financial Analysis,
Profit Loss
Statement,
Balance Sheet,
ROE, IRR, NPV
Risk Analysis, Risk
from
Management
/Operations
Clean Up Project
Project Evaluation I
Project Evaluation II
Final Report
Paper Upload and
Group Presentation
Group Presentation
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Chapter2Chapter2
Industry ProfileIndustry Profile
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2.1 Nature of Industry
International schools in Thailand have been established 50 years ago with the intent to
education to the children of foreigners who invest in Thailand. In the past Thailand do not allow
Thai children to attend to this kind of school system. Until the arrival time of the former Prime
Minister Anand Panyarachun (years 2534-2535) that has been liberalization. Thai children are
allowed to attended international schools and also allow the establishment of more international
schools. In the current, there are 70 international schools of all in Thailand half of them are
kindergarten school. Over 20,000 students of both Thai students and foreigner students are now
study in international school about 65 percent of the students in the international school are Thai
students and they are 35 per cent growth rate of those who want to enroll in school in Thailand
and International school will have approximately 20 percent of growth rate in every year. The
opening of the International Kindergarten School is a trend of new business to one that should be
done. It is very interested Just after sending their children to study abroad and when they come
back and do not know what to do is open the nursery school at home. They will have to stay at
home and about as good of good trend, because children should not go far.
2.2 Situation of Industry
Nowadays, Thailand has many populations but most of populations who have high power
to purchase the high quality product of us are living in the city like Bangkok. Bangkok has
population around 5,662,499 people in 2552. And there are many kids who are age below 4
years in Bangkok approximately around 496,267 people. So, it is a good opportunity for us to
open Kindergarten school in Bangkok. We choose to establish International Kindergarten School
by use the differential course of program in the school. There are many Kindergarten schools in
Bangkok but still not in every part. Then we found Phaya Thai that has only one international
Kindergarten School and the people who live in Phaya Thai have highly power and more
demand to purchase the product that have high quality as we provide, so we use this opportunity
to establish our school. And our school wills response to their demand because our school is a
high quality and premium standard kind of school.
Reference; http://service.nso.go.th/nso/nsopublish/service/child51/childRep51.p
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Table 2.1 Kindergarten schools 1 to 3 only
Kindergarten schools 1 to 3 only
School District Province
Ban Thai Wattana Kindergarten. Wattana Bangkok
Kuk Kai Kindergarten. Klong Toey. Bangkok
Chuaw-de kindergarten. Klong Sarn. Bangkok
Su Wa Wan Kindergarten. Klong Sarn. Bangkok
Ratchadet Kindergarten. Khannayaw Bangkok
Chotima Kindergarten. Chatuchak. Bangkok
St. John's Kindergarten. Chatuchak. Bangkok
Prangtrip Kindergarten. Chatuchak. Bangkok
Yam Sa-art Kindergarten. Chatuchak. Bangkok
Rung Wittaya Kindergarten. Chatuchak. Bangkok
Sethaput Kindergarten. Chatuchak. Bangkok
Arparpirom Kindergarten. Chatuchak. Bangkok
Jindarmanee Kindergarten. Chom Thong. Bangkok
Porn Pim Kindergarten. Chom Thong. Bangkok
Kasorn Kindergarten. Don Muang Bangkok
Don Borirak kindergarten. Don Muang Bangkok
Tanintorn Kindergarten. Don Muang Bangkok
Nok Noi Kindergarten. Taling Chan. Bangkok
Charuwate Kindergarten. Taweewattana. Bangkok
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Ban Dom Kindergarten. Thungkru. Bangkok
Wan Boon Education Kindergarten. Thon Buree Bangkok
Sang Arun Kindergarten. Thon Buree Bangkok
Thanitra Kindergarten. Bangkok Noi Bangkok
Chutima Kindergarten. Bang Kapi Bangkok
Thong Ruethai Kindergarten. Bang Kapi Bangkok
Wimontrip Kindergarten. Bang Kapi Bangkok
Nopparat Kindergarten. Bang Khun Thian. Bangkok
Wan Chalerm Kindergarten. Bang Khun Thian. Bangkok
Chaiyapuek Kindergarten. Bang Khen Bangkok
Anongnart Kindergarten. Bang Khen Bangkok
Den Lar Kindergarten. Bang Kae Bangkok
Yuwapat Kindergarten. Bang Kae Bangkok
Nawapat Wittaya Kindergarten. Bang Sue Bangkok
Sang Som Kindergarten. Bang Sue Bangkok
Butsakorn Kindergarten. Bang Plat Bangkok
Plang Prasit Silom Kindergarten. Bang Rak Bangkok
Krer Klary Kindergarten. Bung Kum. Bangkok
Maree Niramon Kindergarten. Bung Kum. Bangkok
Sri Nakorn Pattana Kindergarten. Bung Kum. Bangkok
Sai Suda Kindergarten. Bung Kum. Bangkok
Tan Ti Met Kindergarten. Water Gate. Bangkok
Jindaporn Kindergarten. Prawate Bangkok
Jindarat Kindergarten. Prawate Bangkok
Plang Prasit emitting Srinakarin Kindergarten Prawate Bangkok
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Mareeya Kindergarten. Prawate Bangkok
Plang Prasit Sai Lom Kindergarten. Phayathai Bangkok
Ban Wan Kindergarten. Prakanong. Bangkok
Darawee Kindergarten. Phasichareon. Bangkok
Teeranurak Kindergarten. Phasichareon. Bangkok
Ban Suan Kindergarten. Phasichareon. Bangkok
Ban Suan Kindergarten and nursery.. Phasichareon. Bangkok
Jitre Kasam Kindergarten. Min Buri. Bangkok
Mhee Noi (Panda) Kindergarten. Rajthevee. Bangkok
Burana Sueksa Kindergarten. Rajburana Bangkok
Punya Sak Kindergarten. Rajburana Bangkok
Sang Aree Kindergarten. Rajburana Bangkok
Piyapong Wittaya Kindergarten. Lard Praw Bangkok
Chok Chai Lard Praw Kindergarten. Lard Praw Bangkok
Yeam Nut Kindergarten. Lard Praw Bangkok
Worawan Kindergarten. Lard Praw Bangkok
Chang-Pherk Kindergarten. Wang Thong Lang. Bangkok
Thong Ruetai Kindergarten. Wang Thong Lang. Bangkok
Ban Kru Kindergarten. Wang Thong Lang. Bangkok
Ratchapongsa Kindergarten. Wang Thong Lang. Bangkok
Tapsuda Kindergarten. Suan Luang. Bangkok
Ban Rim Klong Kindergarten. Suan Luang. Bangkok
Sri Sermwit Kindergarten. Suan Luang. Bangkok
Suwattana Kindergarten. Suan Luang. Bangkok
Chan Chauw Kindergarten. Sathorn. Bangkok
Woranart Wittaya Kindergarten. Sai Mai Bangkok
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Piya Pattana Kindergarten. Sai Mai Bangkok
A-mornrat Kindergarten. Sai Mai Bangkok
Lertlah Phetkasem Kindergarten. Nongkhaem. Bangkok
Konglah Kindergarten. Nongkhaem. Bangkok
Naiyana Kindergarten. Nongkhaem. Bangkok
Yuwamitre Kindergarten. Nongkhaem. Bangkok
Khem Thong Kindergarten. Lak Si Bangkok
Chat Chalerm Kindergarten. Lak Si Bangkok
Chok Chai Kindergarten. Huay Khuang Bangkok
Somg Wit Kindergarten. Huay Khuang Bangkok
Wattana NiwatKindergarten. Huay Khuang Bangkok
Yukonthorn Kindergarten. Huamark. Bangkok
Ferng Fah Kindergarten. Thong Pha Phum. Kanchanaburi
Maneeya Kindergarten. Bang Bua Thong. Nonthaburi
Chutiporn Kindergarten. Pak Kret. Nonthaburi
Duang Jai Kindergarten. Muang Nonthaburi
Reference; http://www.karn.tv/c_school/off_001.html
Above information are kindergarten schools name list that located within Bangkok.
There all our indirect competitors which using Thai language in their teaching program and there
are already constant with their income and amount of students and they are also already well
know and attack their target market in their area. Those schools they also have teachers who
have high experience in teaching skills, so we as a newly school with higher school fee and
unknown in Bangkok will need to find a way to get some market share of them as well as
building up customer’s loyalty
Advantage
1. Have more experience.
2. Have high experience teachers.
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3. They are famous and well know in this area.
4. There are a lot of brand loyalties of customers.
Disadvantage
1. Many of them have more expensive expense but less quality of teaching.
2. Some school are not specific only Kindergarten School but in could be elementary
school, so that is not enough of staff or places to taking care kids.
3. No Dream careers Suit like our school.
4. No class for dreaming careers for kids like our school.
5. We have two teachers per class but most of them don’t have or have only one per class
and that is not enough to taking care the children.
2.3 Product/Service
2.3.1 Product
Inter Petit School serve the different service from other international kindergarten
school which only teaches in English, Japanese and Chinese programs by the basic course. By
the way we still teach in English program but classify the grade and room of the students by
careers which are Doctor Class, Police Class and Pilot & Flight Attendant Class because those 3
careers are the most popular careers dream of both parent and children.
We enhance the course for student by adding the uniform which direct to the needs of
their classes which can be base or motivate the dream of children. For the uniform there are base
on 3 types of classes which are Doctor, Police and Pilot & Flight Attendant the students will
dress up direct to the careers of their class and we will teach the basic knowledge of career base
on the class to student in each class as a foundation of their life and learn to be what they dream.
There are 180 students of Inter Petit School by 20 children per class and we set 3
different classes in each level. We classifying the level by careers there will be teaches in
different program base on the name of class:
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- Doctor Class 1 , we teach the student base on the basic course and knowledge of Ministry
of education in English and also adding the enhance course of doctor knowledge. At this
level we teach the student to “know the meaning of doctor” which lead the student to
know the role of doctor and growing spiritual of doctor to the child.
Figure 2.1 A student in Doctor Class 1
- Doctor Class 2 , at this level we teach student to know “how to be the doctor” they will
know the step of learning to be doctor and we also teach the student base on the basic
course and knowledge of Ministry of education in English.
Figure 2.2 A student in Doctor Class 2
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- Doctor Class 3 , for this class the student will be
act, play and learn “the role playing of doctor” we
will set the real situation and mock up medical
appliance for student such as clinic and doctor
equipments for them to use in the situation and we
still teach the student base on the basic course and
knowledge of Ministry of education in English.
Figure 2.3 A student in Doctor Class 3
- Police Class1 , we teach the student base on the basic
course and knowledge of Ministry of education in
English and also adding the enhance course about police
knowledge, for this level we teach the student to “know
the meaning of police” which lead the student to know
the role of police and growing the spiritual of police to
the child.
Figure 2.4 A student in Police Class 1
- Police Class 2 , we teach the student base on the basic
course and knowledge of Ministry of education in
English and also adding the enhance course of police in
“how to be the police” we will lead and let the student
to know the step of learning how to be a police.
Figure 2.5 A student in Police Class 2
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- Police Class 3 , at this level we teach the student to
act, play and learn the “role playing of police” we
will set the real situation and activity of police for
the child to be practice as a police such as traffic
police and we still teach the student base on the
basic course and knowledge of Ministry of
education in English
Figure 2.6 A student in Police Class
- Pilot & Flight Attendant Class 1 , we teach the student base on the basic course and
knowledge of Ministry of education in English and also adding the enhance course to let
the student “know the meaning of Pilot & Flight Attendant” at this level we will teach
the basic knowledge of aviation and the role of Pilot & Flight Attendant.
Figure 2.7 A student in Pilot & Flight Attendant Class 1
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- Pilot & Flight Attendant Class 2 , for this level the student will know the way of “how
to be the Pilot & Flight Attendant” by let them know the step of learning to be a Pilot &
Flight Attendant and we still teach the student base on the basic course and knowledge
of Ministry of education in English.
Figure 2.8 A student in Pilot & Flight Attendant Class 2
- Pilot & Flight Attendant Class 3 , for this level the student will know the way of “how
to be the Pilot & Flight Attendant” by let them know the step and learning to be a Pilot &
Flight Attendant and we still teach the student base on the basic course and knowledge of
Ministry of education in English.
Figure 2.9 A student in Pilot & Flight Attendant Class 3
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2.4 Vision of your Organization
Spark the dream to be real
2.5 Mission
Our school wants to make the dream of many children and parent to be real. Some of
them want to be a doctor, some want to be a policeman, someone want to a pilot. So because of
that reason we will fulfill the dream of them to be real and do and lead as the kids think they can
be in the future.
2.6 Strategy
2.6.1 Corporate Level
Inter petit school is the international kindergarten school that has been authorized by the
Private Education Commission to establish Kindergarten classes from Kindergarten 1 to 3
characteristics of schools teaching a parallel between the natures of knowledge and teaching in
English Program. Our schools encourage children to learn independence within the framework
focus on the child called system of teaching those focus on Learner-Centered and emphasis on
teaching Project career approach. We have three careers to catching their parent and their
children; there are Doctor Class, Police Class and Pilot Class. All of these are the popular career
that many children are dream and want to be in the future.
2.6.2 Business Level
Our business which is a kindergarten school business, it’s a small business that has three
levels and has three kind of each level, Doctor, Police, and Pilot. The school area has 200 m2 in
Phaya Thai at Bangkok. We can accept 180 students. We separate 20 students per room. The
appropriate strategy of inter petit school is the Differentiation strategy because we want generate
the new for education for generate the standard in education of Thailand. We are emphasis on
teaching with intelligences, developing the intelligences and celebrating uniqueness and
diversity.
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Teaching with Intelligences
Just as students are smart in different ways, they learn in different ways. . If we only
lecture, we inadvertently advantage our verbal/linguistic students at the expense of our other
students. By extending our teaching repertoire to encompass all the intelligences, we make the
content accessible to all of our students and give all students an equal opportunity to excel.
Developing the Intelligences
As a pluralistic society, we value the capabilities, products and end-states of all of the
intelligences. Why, then, have some schools chosen to elevate the status of certain intelligences
in the classroom while disregarding others? By broadening our curriculum in the classroom to
include the development of all the intelligences, we help every student be all they can be.
Celebrating Uniqueness and Diversity
If we have but one ruler to measure intelligence, each student is smarter than some and
dumber than others. When we break the ruler into eight separate rulers, each student is not
smarter or dumber, but has a unique pattern of intelligences to be celebrated. By teaching our
students about their uniqueness and valuing diverse intelligences, we validate all students.
Students enjoy a sense of self-worth, and more readily respect the uniqueness of others.
And the main good point of our school is to make the dream of many children to be real,
we have the uniform that the student want to be. There are uniform of Doctor Career, Police
career and Pilot career. All of these are the competitive advantage to make the different from the
competitors.
2.6.3 Functional Level
The international petit school is characterized by its emerging curriculum and long-term
open-ended project based units. An emerging curriculum uses the educator’s observations of
children’s interests as a foundation for planning and implementing long-term group projects
exploring any number of topics of investigation. Based on the children’s ideas, educators use
materials, questions and limitless opportunities to provoke further exploration of the topic.
Sometimes these projects move in unanticipated directions, and the teachers move with the
children’s growth and learning. Real-life problem solving is a significant aspect of a Reggio
curriculum, giving children problem solving skills for a lifetime. As children proceed in an
investigation of a topic of interest, they generate and test hypotheses, and are encouraged to
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depict their understanding through one of many “symbolic languages”-–drawing, sculpture,
dramatic play, writing, art, movement, etc. The children document their learning in the way they
see appropriate, and this documentation is used upon the completion of a project in order to the
children to reflect upon their learning and understand how they learn. We believe that children
learn through interaction with others, including parents, staff and peers in a friendly learning
environment. Community support, parental involvement, and community involvement all play
significant roles in our curriculum. Parents are the child’s first teacher, and Reggio programs are
family centered. Reggio Emilia is an educational system based on relation-ships – the child in
relation to other children, their family, teachers, society, and their environment.
Marketing strategy
Product strategy
We use the different and interesting in product strategy
Dream Uniform ; Doctor and nurse, Police, and Pilot and Air
Culture Uniform; Thai Uniform
Sport Uniform
Price strategy
We use high price strategy to make high image
Tuition fees 50,000 baht per semester
Tuition fees 40,000 baht per summer
Place strategy
We set the international kindergarten school in the center part of Bangkok and ease of
travel; near BTS Phayathai Station and near high way. It is the location that has high
income and more population who live there. There are 75,493 people, density of people
in Phayathai is 9,438/ km2 (24,444.3/sq mi) so, the demand of education will have more
than other area in Bangkok.
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Promotion strategy
Promote on radio
Promote on our website Inter Petit School
Financial strategy
Prepare financial statement to systematic, clear and accurate in every month
We loan the money capital from the bank for reduce the risk
Make balance in financial and accounting
Discipline with financial and savings
Human Resource Strategy
Train all teacher in every month and make an evaluation after midterm exam
Set up network for parent to help to create other activity to be good for children
The language teacher have to be native speaker to help children to understand clearly
about pronunciation
Every person have to have a good attitude in their work and happy to work within an
organization
Everyone must have active of personality
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Chapter 3
Market Feasibility Study
Market Analysis
General Environment Analysis
Political
International school is one of the businesses competition intensified. The number of
schools was increased. Owners need to be marketed to draw students. And the Ministry of
Education is beginning to recognize that coordinate data collection location. He open
competition to help reduce redundant while the soon to be a big event to promote school and
provide parents to choose schools for children international education. Activities in Thai
International Education Year 2553 (TIEE2010), organized by the Department of Export
Promotion Ministry of Commerce Nov. 19-21 during the National Convention Centre, Queen
Sirikit. The School booth to 55 reflects the needs of international schools in Thailand aswell.
"Currently, international schools have more than 10 courses by country of origin, such as
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course are 53 of the UK course, 39 of the American course, 9 of Japan course, IB Switzerland is
4 and a unique curriculum nation such as Germany, Singapore, France, Canada, Australia, South
Korea, India and Japan. The Japanese government sent teachers selected to teach themselves.
The national students often learn the course of their home country except to the famous
universities of the world. In the UK and U.S. Thai children to choose which course of these two
countries are essentially. Schools demand continues to rise continuously.
According to this situation, we see the supporting of the government about education of
Thai children. So, this is the opportunity of our project to do the business school and can
successful in this project.
REF: http://www.itie.org/eqi/modules.php?name=Forums&file=viewtopic&t=158
Economy
The 2010 Education for All Global Monitoring Report (GMR) – Reaching the Marginalized
warns that the global financial crisis could adversely impact educational opportunities for
millions of children worldwide, particularly in the world’s poorest countries.
Worldwide, many governments have responded with stimulus packages to negate the impact
of the global financial crisis and Thailand is no exception. The Thai government has provided
extra funding for education fewer than two economic stimulus packages, known as SP1andSP2.
SP1, which amounted to 116.7 billion baht or about USD$3.4 billion or 1.34 per cent of
the nominal GDP, included two education initiatives specifically targeted at the most vulnerable.
The first was the introduction of the 15-year free education project that includes pre-
primary to secondary education. Launched in May 2009, the policy aims to cover fees for
education, books, educational materials, student uniforms and a range of extra-curricular
activities by distributing 19.3 billion baht among more than 40,000 local schools throughout the
country.The project has already benefited 12 million students.
Sivika Mektawatchaikul, Deputy Permanent Secretary, Ministry of Education said that
the aim of the project “is to ensure that no child’s level of educational attainment, employment
prospects and life options are compromised due to financial constraints”.
The second project, under SP1, was specifically aimed at the unemployed, those facing
redundancy and new graduates. This project had a focus on vocational education and training
with a specific focus on agriculture and retraining.
30
According to Ms. Mektawatchaikul more than 200,000 people joined the program and
employment opportunities were generated for 149,000 people.
Designed to prepare Thailand for global recovery a second three-year stimulus package,
SP2, was introduced earlier this year, funded by borrowing both domestically and abroad. For
the financial year 2010, the planned budget for education is expected to decline by 4 per cent but
under the second economic stimulus package, the education sector will receive an additional 69
billion baht to implement 16 projects over the next three years (2010-2012).
These education initiatives are, according to Ms. Mektawatchaikul: “based upon our
three pillar policy to expand educational opportunities, increase access to education, and
improve the quality of educational provision”.
The focus of these initiatives is to enhance the quality of learners and improve the status
of the teaching profession. It is planned to provide more professional development opportunities
to teachers and encourage talented young people into the profession.
These initiatives also include a focus on literacy and lifelong learning to help develop
skills in learners that will enable them to adapt to rapidly changing labor market demands. The
physical condition of school buildings is also a concern. To help address this, a project funded
from SP2 aims to upgrade the condition of 3,000 schools.
Indeed, these measures have mitigated the impact of the global financial crisis on
education; however, future education reforms need a continued focus on the challenges of
quality and equity within the education sector.
The government provides significant subsidies for disadvantaged students, and the 15-
year basic education policy may help to offset educational costs for households that experience
greater hardship due to the crisis.
A high level of dropouts, however, is still a concern particularly at the secondary level.
The current economic situation may in part explain the dropouts, but other issues may also be
influencing the decision to leave school.
The issue of quality within the education system reflects structural and institutional
problems. Steps have been made in recent years to raise the living standards of teachers and, as
mentioned, there is a long-term strategy to improve access to ongoing professional development
for teachers, including new models for pre- and in-service training. Incentives have been put in
place to encourage young people into the profession to in part address the current shortage of
teachers.
Furthermore, there is a current mismatch of skills with labor market needs. Chirapun
Gullaprawit, Acting Director of the Social Development Strategy and Planning Office, National
31
Economic and Social Development Board, stated during the roundtable discussion that graduates
need to be responsive and adaptable to labor market requirements, and there needs to be a
greater focus on producing creative and work ready students, who have the skills and knowledge
required by the private sector.
Pisit Puapan, Director of the Macroeconomic Analysis Division within the Ministry of
Finance, stressed that it is important to define the role of the education system when considering
the future agenda for education reform.
In the financing of education in Thailand there has been a move away from funding the
supply-side to the demand-side a trend that will continue in the future. Mr. Puapan said that this
strategy allows the education sector to become more responsive to student needs and encourages
choice.
UNESCO research has found that the “global crisis had a limited impact on Thailand education
due to budget protection and the strong 15-year free basic education policy that heavily
subsidizes the demand side of education”.
If any strong impact is felt it is expected amongst the private education sector. Mr.
Puapan, however, stated that the government understands that the private sector means fewer
burdens on the state as it enables more resources to be utilized for the poor and vulnerable. With
this in mind, the Thai government has taken some measures to assist the private education
sector.
Although the education sector in Thailand has remained protected throughout the global
financial crisis, and SP1 and SP2 have provided significant funding to the sector, there is a
continued need to address on-going concerns.
The future agenda for education sector reform is expected to focus on the quality of
learners with the aim of creating a population of adaptable lifelong learners. The status and
quality of teachers needs to be a focus as well as the quality of actual educational institutions and
learning resources.
Finally, there is a planned revitalization of administration and management, which is
designed to promote good governance and participation at all levels of the community. In a
country that still has an estimated 6 per cent of children who do not receive an education, it is
important reforms are pursued in order to address the priority areas of quality and equity in
education.
From the above information about the global financial crisis could adversely impact
educational opportunities for millions of children we had find that Thailand government is
32
already had provided extra funding for education under two economic stimulus packages, known
as SP1 and SP2 and also the “global crisis had a limited impact on Thailand education due to
budget protection and the strong 15-year free basic education policy that heavily subsidizes the
demand side of education” even though if any strong impact is felt is expected to affect amongst
the private education school but Thailand government already has a backup plan and take some
measures to assist the private school. So because of the Thai government support we believe and
trust in the government policy that even though we face with any impact of economics but our
school will never collapse, close down or loss any profit
REF: http://www.unescobkk.org/education/news/article/impact-of-global-financial-crisis-on-
education-thailand-case/
Social and Environment
Concept and practice that in the past. Thai society thinks that educations are not too
important, but nowadays thinks have change. Most of people focus on education that effect on
lifestyle and useful, the great education lead people to have a good life. Therefore most of
parents support their children to school for high education as much as they can.
Thai society both dad and mom are working that mean they decrease time for their kid it’s
also mean that they have to provide service that take care their children until send their to
kindergarten.
From the population of Thailand nowadays the number of family was decrease every year
according to the incidence of infant that decrease every year. This think impact to growth of
business especially kindergarten school, but in the same time the parent that have a small
number of kid, they pay too much for their kids and looking for the best things for their kids as
much as they can.
Thai society emphasize on learning environment that the child have to learn in mood of
happy because nowadays there are too much serious thing impact to learning of kids that lead to
pressure or stress and also impact to lose the important recourse of country which is quality
person.
The value of education concern on student center and development in a holistic bundle are
received, popular and more prevalent.
33
http://s232207908.onlinehome.us/Business/child_school.pdf
Technology
Technology is an important factors to develop ability and competitive in business. We
have to follow and check technology trend, because nowadays technology has rapidly change.
We can apply technology to the tools for help to facilitate. In the present time have many new
technologies, so our business, Inter Petit School use many technology in the school to be
education tools such as iPad to be education tool for drawing in Art class, use finger scanner to
check class attendance. So, we must follow the trend of technology to update for developing our
student every time.
Communication technology has developed very rapidly progressive that the parent can
reach education information easily.
http://s232207908.onlinehome.us/Business/child_school.pdf
Competition Analysis (3C Analysis)
Competitors Analysis
Our school has both of direct and indirect competitors. For indirect competitors are 15
Kindergarten Schools in Phayathai, Bangkok. In another hand is direct competitor of our school.
For direct competitor is only International Kindergarten Schools;
34
Table 3.1 Indirect Competitor
Indirect Competitor
Kindergarten School
Area Number of student
Number of teacher
Category Tuition fees
Course Orientation activities
Thumrongwit Phayathai
- - - - - Project approach,
Thinking skill
Rujisaree Wittaya
Phayathai
- 37 Kindergarten to high school
- Teaching the basic curriculum. Whole Language, Project Approach
Ravadee Phayathai
- - Kindergarten Nursery
- Promoting child development around the body, emotional and social intelligence
-
Suan Bua Phayathai
278 16 Nursery to primary school
- Teaching the basic curriculum. Whole Language, Project Approach
35
Satsanghaung Wittaya
Phayathai
- - Kindergarten Nursery
- - -
Daruna Phayathai
40 6 Kindergarten1-3
17,900 Courses focus on preparedness. To promote the development of the four aspects: physical, emotional, social and cognitive
Learning with activity through play
Ban Keaw Phayathai
- - Kindergarten1-3
- Thai course and Thai- English course
Learning principles integrated through play to enable children to learn from experience. Hands. Through all five senses
Banchamart Phayathai
60 10 Kindergarten Nursery
- Using a combination of teaching approaches.
Phayathai
36
Plang Prasit Sai Lom
Phayathai
- - kindergarten Teaching Education Curriculum, Ministry of Education, BE 2546. So that children develop good physical, emotional and social intelligence. By cultivating a foundation for developing thinking skills.
Focus on activities for children to develop thinking skills.Teachers and pupils are preparing equipment. And activities that promote development. Learning among students.Focus on teaching students who do act with self-discovery learning.
Pintrip Phayathai
- - Kindergarten Nursery
- - Group morning, group greeting, brainstorming for project learning
Pen San Phayathai
65 11 Kindergarten Nursery
10,000-12,000
- -
http://www.rujiseri.ac.th
http://www.suanbua.ac.th/suanbua.html
37
http://anubandaruna.ac.th/home.aspx
http://www.plengprasiddhi.ac.th
http://www.baankaew.ac.th/index.html
38
All of them are our indirect competitors which there are using Thai language as
medium language in their teaching program. But all of them came and started the
business before us so most of them will be well know and famous among people in the
area. Some schools have many higher experience teachers and exclusive teams. So our
school should and have to find a way to get more market share and get to use to them.
Advantage
5. Have more experience.
6. Have high experience teachers.
7. They are famous and well know in this area.
8. There are a lot of brand loyalties of customers.
Disadvantage
6. Many of them have more expensive expense but less quality of teaching.
7. Some school are not specific only Kindergarten School but in could be
elementary school, so that is not enough of staff or places to taking care kids.
8. No Dream careers Suit like our school.
9. No class for dreaming careers for kids like our school.
10. We have two teachers per class but most of them don’t have or have only one per
class and that is not enough to taking care the children.
39
Table 3.2 direct Competitor
Direct Competitors
Reference: http://www.rasami.ac.th/
Kindergarten School
Area Number of student
Number of teacher
Category Tuition fees
Course Orientation activities
Rasami International School
Phayathai
850 24 Kindergarten and elementary school.
250000-350000
Per year
international
Rasami Art , Family & Charity Day 2006
40
The Main Competitor
Rasami International School is the main competitor of
our school. Rasami International School is the
international school in the heart of Bangkok. The school
has a very special atmosphere. There is the sense of
community base on mutual trust. Their academic results
are impressive by any standard, as we place the
importance of excellent quality of education at the heart
of their mission.
Advantage
1. Small class sizes.
2. Excellent results.
3. A stunning school in beautiful.
4. Safe surroundings.
5. Teachers in their school less than our school.
Disadvantage
1. More expensive expense.
2. Not specific only Kindergarten School but in could be elementary school, so that is not
good and enough for taking care kids.
3. Don’t have Dreaming careers Suit like our school.
4. No class for dreaming careers in the future of kids like our school.
5. We have two teachers per class but they have only one per each class.
41
Customer Analysis
People in Phayathai area have high income so they have more power to buy everything
they would like and think it good for them and in this area they have only 1 international
kindergarten school that why it make customer have no choice to select the best one for their
children, so because of the above reason we want to responds to the needs and wants of the
customer by set up the international kindergarten school in phayathai area to be the alternative
choice for our customer.
Competitive Analysis
In Bangkok there have many kindergarten schools, there are lots of competitors but we
choose to open school in Phayathai district because in this area they have only 1 kindergarten
school but there are a lots people who live and stay there and that only one school are too
expensive of tuition fees. Our school is difference from other international school because we
will enhance the course for our student by adding the uniform which direct to the name of their
classes which can be base or motivate the dream of children. For the special uniform there are
base on 3 types of classes which are Doctor, Police and Pilot & Flight Attendant the students
will dress up direct to the name of their class and we will teach the basic knowledge of career
class to student in each class as a foundation knowledge of their life and learn to be what they
dream. By the way we also teach and use English language as medium language in teaching
program which can be the best base for their education.
42
STP Analysis
Market Segmentation
Our market segmentation of our school is the parent who serious with the school of their
children because they want to take the children into the very high quality school and the parent
who has home and workplace nears the school because it comfortable in transport and easy to
take cares their children. However, the famous school will have the target group widespread.
The criteria that we use to separate the segmentation are the average monthly income per
household.
Income Factor
1) The parents who have low income level (below 17,500 bath per month)
2) The parents who have medium income level (between 17,500 – 34,999 bath per
month)
3) The parents who have high income level (more 35,000 bath per month)
Source: The Household Socio - Economic Survey, National Statistical Office, Ministry of
Information and Communication
Technology Compiled by: Statistical Forecasting Bureau, National Statistical Office
43
Target market
According to segmentation of our school, we focus on the parents who have salary more
than 35,000 baht/month (only 25%of total segmentation). Although percent of ratio that we
select is less than another but this target has high income for support their children to Inter Petit
School, the school has more technologies for teach students and make their dream to be real or
add inspiration to students. So, that is the reason for why we focus only the parents who looking
for the better school and creative school for their kids.
Position
Inter Petit School, we make the parent and kids dream come true because some people
dream to wear the uniform of doctor, police and pilot when they were young and now we add the
creative idea like uniform for student in form of doctor, police and pilot as a base of career to
them too.
Marketing Mix Strategy
Product
International School
Our student will receive the knowledge both from Thai teacher and foreigner teacher. We
have 3 level or grade in the school it is kindergraten1-3 and in each level there has 3 rooms in
one class. For these 3 rooms we divide them into three main courses to teach that are
Room 1 we will teach them how to do or act when they want to be a policeman. In
this room we will teach them to help people, to have ethic and basic knowledge of
law.
Room 2 we will teach them how to do or act when they want to be a doctor. In this
room we will teach them how to do the first aid and use first aid kit.
Room 3 we will teach them how to do or act when they want to be a pilot or flight
attendance. In this room we will teach them both Thai and foreign culture and how to
be a good service.
44
All of those three rooms we will teach them the above knowledge together with the Basic
education and we also have and provide the uniform for them in each room separately which are;
For police room we have and provide uniform like police.
For doctor room we have and provide uniform like doctor.
For pilot and flight attendance room we have and provide uniform like pilot and
flight attendance.
Price
Inter Petit School set the price method by using competitor base in the same class and
reduce price to 10 to 20 percent because the international kindergarten school have the high
price and we are the new international school in the business we will to attract the customer first.
Place
Inter Petit School will be locate at phayathai area in Bangkok because in this area they
have a lots of people that have high income so because of this reason we think people in this area
will have the power to send their son or daughter to our school. And also in this area there don’t
have any kindergarten international school so we will have less competitors than other area or
schools.
Promotion
Inter Petit School is the newly school so at the first time we will launch the promotion by
giving student the uniform free for the first kindergarten student.
45
SWOT Analysis
Strength
We teach the technical skill to student.
We have different uniform.
We cost low price than other international school.
Have both foreign teacher and Thai teacher to teach.
Weakness
We are the newly school in the area so people don’t know us yet.
Receive all children in age 3-6 year.
Opportunity
People in this area have power to send their son and daughter to our school.
Fewer competitors.
No international kindergarten school in this area.
Treat
This area has more people and it have high problem of traffic jam.
People don’t trust in our school.
46
Sale Forecast/Profit Estimation
Table 3.3 Gross Provincial Products at Current Market Prices
GROSS PROVINCIAL PRODUCT AT CURRENT MARKET PRICES
0701 BANGKOK METROPOLIS (Millions of Baht)
2001 2002 2003 2004 2005 2006r 2007r 2008p
Agriculture 1,877 2,258 2,504 2,444 2,666 3,054 3,906 4,637
Agriculture, Hunting and Forestry 1,517 1,874 2,183 2,121 2,314 2,700 3,547 4,223
Fishing 360 385 320 324 353 354 359 413
Non-Agriculture 1,657,157 1,669,237 1,737,558 1,900,481 2,025,506 2,126,432 2,222,371 2,285,522
Mining and quarrying 0 0 0 0 0 0 0 0
Manufacturing 371,261 345,904 368,535 388,796 412,091 428,921 480,370 479,758
Electricity, Gas and Water Supply 35,872 38,123 37,352 41,484 38,999 42,383 40,448 37,687
47
Construction 52,679 47,862 47,024 51,226 65,735 69,928 76,374 85,887
Wholesale and Retail Trade; Repair of Motor Vehicles, Motorcycles
Personal and Household Goods 408,455 402,246 406,351 447,725 473,319 499,184 542,968 534,894
Hotels and Restaurants 190,477 196,829 187,484 206,729 215,065 240,118 258,681 271,595
Transport, Storage and Communication 268,826 284,096 286,575 303,718 320,149 319,014 277,550 286,765
Financial Intermediation 81,127 92,939 119,665 135,890 154,938 153,722 162,949 191,995
Real Estate, Renting and Business Activities 57,634 61,667 64,915 68,532 72,031 76,206 78,245 80,095
Public Administration and Defense; Compulsory Social Security
83,981 89,125 98,521 110,904 119,567 127,389 135,719 143,786
Education 34,848 32,173 31,431 40,296 39,499 48,702 54,724 54,737
Health and Social Work 24,285 24,712 27,296 29,316 32,215 34,921 37,113 36,521
Other Community, Social and Personal Services Activities
43,557 49,326 57,975 71,207 77,067 81,010 72,034 76,354
Private Households with Employed Persons 4,156 4,233 4,435 4,657 4,833 4,936 5,197 5,449
Gross Provincial Product (GPP) 1,659,034 1,671,495 1,740,061 1,902,926 2,028,172 2,129,486 2,226,277 2,290,159
48
GPP Per capita (Baht) 254,060 254,087 262,211 283,884 299,037 312,318 325,396 334,053
Population
(1,000 persons)
6,530 6,578 6,636 6,703 6,782 6,818 6,842 6,856
REF: http://www.nesdb.go.th/econSocial/macro/gpp_data/index.html
49
Reference;http://service.nso.go.th/nso/nsopublish/service/child51/childRep51.p
50
By the statistic of GPP you can see that market price of education were increase in every year.
Additional with the statistic of numbers of kids age below 4 years in Bangkok, 2008. There are 496,269
kids who already be a student of kindergartens. For sale forecast of INTER PETIT SCHOOL there are
180 students per years but we are a newly school sp at the first semester we will have only first grade
students that means there are maximum student as 60 students and we expect that in first semester there
will be more than 75% of minimum students which is 45 students because most of thrust and image of
our school in the mind of parent are the word of mouth.
We expect to increase student as least 5% each years that mean in 2 year of school there will be
48 students in classe1. Therefore total of students in years 2 will be minimize as 98 students. For the sale
uniform in years 2 will be increase because of the entry of new student but there are some sale of old
student and in semester 2-3 there are some sale of uniform and school equipment for this point we expect
from 10% of total student and there will be increase like this every years, the number of student for year
1-5 will be as a below;
-year 1 = 45 students
-year 2 = 45+48=98 students
-year 3 = 98+51= 149 students
-year 4 = 104+54= 158 students (student in edition 1 leave the school 45)
-year 5 = 110+57= 167 students (student in edition 2 leave the school 48)
For the number of sale forecast we expect from the profit which price as;
Tuition fees price 50,000 baht per semester.
Tuition fees on semester 3 or summer price 40,000 baht per semester
School uniform price 250 baht
Sport uniform price 230 baht
Thai uniform price 250 baht
Dream uniform price 350 baht
Bedding price 650 baht
51
Apron price 120 baht
Insurance price 200 baht
52
Table 3.4 Sale Volume year 1 to 5
Year 1, 2011
Sale Volume
Product and service Price No. of student JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Total
Tuition fees 50,000 45 0 0 0 0 0 45 0 0 0 45 0 0 135
Tuition fees for semester 3 40,000 45 0 45 0 0 0 0 0 0 0 0 0 0 90
Uniform
School uniform 250 45 0 9 9 9 9 90 9 9 9 9 9 9 225
Sport uniform 230 45 0 4.5 4.5 4.5 4.5 45 4.5 4.5 4.5 4.5 4.5 4.5 135
Thai uniform 250 45 0 4.5 4.5 4.5 4.5 45 4.5 4.5 4.5 4.5 4.5 4.5 135
Dream uniform 350 45 0 4.5 4.5 4.5 4.5 45 4.5 4.5 4.5 4.5 4.5 4.5 135
Bedding 650 45 0 4.5 4.5 4.5 4.5 45 4.5 4.5 4.5 4.5 4.5 4.5 135
Apron 120 45 0 4.5 4.5 4.5 4.5 45 4.5 4.5 4.5 4.5 4.5 4.5 135
Insurance 200 45 0 0 0 0 0 45 0 0 0 0 0 0 45
53
Year 2, 2012Sale Volume
Product and service Price No. of student JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Total
Tuition fees 50,000 98 0 0 0 0 0 98 0 0 0 98 0 0 196
Tuition fees for semester 3
40,000 98 0 98 0 0 0 0 0 0 0 0 0 0 98
Uniform
School uniform 250 98 20 20 20 20 20 196 20 20 20 20 20 20 416
Sport uniform 230 98 10 10 10 10 10 98 10 10 10 10 10 10 208
Thai uniform 250 98 10 10 10 10 10 98 10 10 10 10 10 10 208
Total SaleProduct and service JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC TotalTution fees 0 0 0 0 0 2,250,000 0 0 0 2,250,000 0 0 4,500,000Tution fees for semeter 3 0 1,800,000 0 0 0 0 0 0 0 0 0 0 1,800,000UniformSchool uniform 0 2,250 2,250 2,250 2,250 22,500 2,250 2,250 2,250 2,250 2,250 2,250 42,750Sport uniform 0 1,035 1,035 1,035 1,035 10,350 1,035 1,035 1,035 1,035 1,035 1,035 19,665Thai uniform 0 1,125 1,125 1,125 1,125 11,250 1,125 1,125 1,125 1,125 1,125 1,125 21,375Dream uniform 0 1,575 1,575 1,575 1,575 15,750 1,575 1,575 1,575 1,575 1,575 1,575 29,925Bedding 0 2,925 2,925 2,925 2,925 29,250 2,925 2,925 2,925 2,925 2,925 2,925 55,575Apron 0 540 540 540 540 5,400 540 540 540 540 540 540 10,260Insurance 0 0 0 0 0 9,000 0 0 0 0 0 0 9,000Total 0 1,809,450 9,450 9,450 9,450 2,353,500 9,450 9,450 9,450 2,259,450 9,450 9,450 6,498,000
54
Dream uniform 350 98 10 10 10 10 10 98 10 10 10 10 10 10 208
Bedding 650 98 10 10 10 10 10 98 10 10 10 10 10 10 208
Apron 120 98 10 10 10 10 10 98 10 10 10 10 10 10 208
Insurance 200 98 0 0 0 0 0 98 0 0 0 0 0 0 98
Total SaleProduct and service JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC TotalTuition fees 0 0 0 0 0 4,900,000 0 0 0 4,900,000 0 0 9,800,000Tuition fees for semester 3
0 3,920,000 0 0 0 0 0 0 0 0 0 0 3,920,000
UniformSchool uniform 5,000 5,000 5,000 5,000 5,000 49,000 5,000 5,000 5,000 5,000 5,000 5,000 104,000Sport uniform 2,300 2,300 2,300 2,300 2,300 22,540 2,300 2,300 2,300 2,300 2,300 2,300 47,840Thai uniform 2,500 2,500 2,500 2,500 2,500 24,500 2,500 2,500 2,500 2,500 2,500 2,500 52,000Dream uniform 3,500 3,500 3,500 3,500 3,500 34,300 3,500 3,500 3,500 3,500 3,500 3,500 72,800Bedding 6,500 6,500 6,500 6,500 6,500 63,700 6,500 6,500 6,500 6,500 6,500 6,500 135,200Apron 1,200 1,200 1,200 1,200 1,200 11,760 1,200 1,200 1,200 1,200 1,200 1,200 24,960Insurance 0 0 0 0 0 19,600 0 0 0 0 0 0 19,600Total 21000 3941000 21000 21000 21000 5,125,400 21000 21000 21000 4,921,000 21000 21000 14,176,400
Year 3, 2013Product and service
Tuition fees Price No. of student JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Total
Tuition fees for semester 3 50,000 149 0 0 0 0 0 149 0 0 0 149 0 0 298
55
Uniform 40,000 149 0 149 0 0 0 0 0 0 0 0 0 0 149
School uniform
Sport uniform 250 149 30 30 30 30 30 298 30 30 30 30 30 30 628
Thai uniform 230 149 15 15 15 15 15 149 15 15 15 15 15 15 314
Dream uniform 250 149 15 15 15 15 15 149 15 15 15 15 15 15 314
Bedding 350 149 15 15 15 15 15 149 15 15 15 15 15 15 314
Apron 650 149 15 15 15 15 15 149 15 15 15 15 15 15 314
Insurance 120 149 15 15 15 15 15 149 15 15 15 15 15 15 314
200 149 0 0 0 0 0 149 0 0 0 0 0 0 149
Total SaleProduct and service
JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Total
Tuition fees 0 0 0 0 0 7,450,000 0 0 0 7,450,000 0 0 14,900,000Tuition fees for semester 3
0 5,960,000 0 0 0 0 0 0 0 0 0 0 5,960,000
UniformSchool uniform 7,450 7,450 7,450 7,450 7,450 74,500 7,450 7,450 7,450 7,450 7,450 7,450 156,450Sport uniform 3,427 3,427 3,427 3,427 3,427 34,270 3,427 3,427 3,427 3,427 3,427 3,427 71,967Thai uniform 3,725 3,725 3,725 3,725 3,725 37,250 3,725 3,725 3,725 3,725 3,725 3,725 78,225Dream uniform 5,215 5,215 5,215 5,215 5,215 52,150 5,215 5,215 5,215 5,215 5,215 5,215 109,515Bedding 9,685 9,685 9,685 9,685 9,685 96,850 9,685 9,685 9,685 9,685 9,685 9,685 203,385Apron 1,788 1,788 1,788 1,788 1,788 17,880 1,788 1,788 1,788 1,788 1,788 1,788 37,548
56
Insurance 0 0 0 0 0 29,800 0 0 0 0 0 0 29,800Total 31,290 5,991,290 31,290 31,290 31,290 7,792,700 31,290 31,290 31,290 7,481,290 31,290 31,290 21,546,890
Year 4, 2014Sale VolumeProduct and service Price No. of student JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC TotalTuition fees 50,000 158 0 0 0 0 0 158 0 0 0 158 0 0 316Tuition fees for semester 3
40,000 158 0 158 0 0 0 0 0 0 0 0 0 0 158
UniformSchool uniform 250 158 32 32 32 32 32 316 32 32 32 32 32 32 668Sport uniform 230 158 16 16 16 16 16 158 16 16 16 16 16 16 334Thai uniform 250 158 16 16 16 16 16 158 16 16 16 16 16 16 334Dream uniform 350 158 16 16 16 16 16 158 16 16 16 16 16 16 334
57
Bedding 650 158 16 16 16 16 16 158 16 16 16 16 16 16 334Apron 120 158 16 16 16 16 16 158 16 16 16 16 16 16 334Insurance 200 158 0 0 0 0 0 158 0 0 0 0 0 0 158
Total SaleProduct and service
JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Total
Tution fees 0 0 0 0 0 7,900,000 0 0 0 7,900,000 0 0 15,800,000Tution fees for semeter 3
0 6,320,000 0 0 0 0 0 0 0 0 0 0 6,320,000
UniformSchool uniform 7,900 7,900 7,900 7,900 7,900 79,000 7,900 7,900 7,900 7,900 7,900 7,900 165,900Sport uniform 3,634 3,634 3,634 3,634 3,634 36,340 3,634 3,634 3,634 3,634 3,634 3,634 76,314Thai uniform 3,950 3,950 3,950 3,950 3,950 39,500 3,950 3,950 3,950 3,950 3,950 3,950 82,950Dream uniform 5,530 5,530 5,530 5,530 5,530 55,300 5,530 5,530 5,530 5,530 5,530 5,530 116,130Bedding 10,270 10,270 10,270 10,270 10,270 102,700 10,270 10,270 10,270 10,270 10,270 10,270 215,670Apron 1,896 1,896 1,896 1,896 1,896 18,960 1,896 1,896 1,896 1,896 1,896 1,896 39,816Insurance 0 0 0 0 0 31,600 0 0 0 0 0 0 31,600
58
Total 33,180 6353180 33,180 33,180 33,180 8,263,400 33,180 33,180 33,180 7,933,180 33,180 33,180 22,848,380
59
Year 5 2015Sale VolumeProduct and service Price No. of student JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC TotalTution fees 50,000 167 0 0 0 0 0 167 0 0 0 167 0 0 334Tution fees for semeter 3 40,000 167 0 167 0 0 0 0 0 0 0 0 0 0 167UniformSchool uniform 250 167 33 33 33 33 33 334 33 33 33 33 33 33 697Sport uniform 230 167 17 17 17 17 17 167 17 17 17 17 17 17 354Thai uniform 250 167 17 17 17 17 17 167 17 17 17 17 17 17 354Dream uniform 350 167 17 17 17 17 17 167 17 17 17 17 17 17 354Bedding 650 167 17 17 17 17 17 167 17 17 17 17 17 17 354Apron 120 167 17 17 17 17 17 167 17 17 17 17 17 17 354Insurance 200 167 17 17 17 17 17 167 17 17 17 17 17 17 354
Total SaleProduct and service
JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Total
60
Tution fees 0 0 0 0 0 8,350,000 0 0 0 8,350,000 0 0 16,700,000Tution fees for semeter 3
0 6,680,000 0 0 0 0 0 0 0 0 0 0 6,680,000
UniformSchool uniform 8,350 8,350 8,350 8,350 8,350 83,500 8,350 8,350 8,350 8,350 8,350 8,350 175,350Sport uniform 3,841 3,841 3,841 3,841 3,841 38,410 3,841 3,841 3,841 3,841 3,841 3,841 80,661Thai uniform 4,174 4,174 4,174 4,174 4,174 41,740 4,174 4,174 4,174 4,174 4,174 4,174 87,654Dream uniform 5,845 5,845 5,845 5,845 5,845 58,450 5,845 5,845 5,845 5,845 5,845 5,845 122,745Bedding 10,855 10,855 10,855 10,855 10,855 108,550 10,855 10,855 10,855 10,855 10,855 10,855 227,955Apron 2,004 2,004 2,004 2,004 2,004 20,040 2,004 2,004 2,004 2,004 2,004 2,004 42,084Insurance 0 0 0 0 0 33400 0 0 0 0 0 0 33,400Total 35,069 6,715,069 35,069 35,069 35,069 8,734,090 35,069 35,069 35,069 8,385,069 35,069 35,069 24,149,849
61
Market Expense (Sale Incentive)
There is expense as following:
Radio advertising is using only 3 months before open the first semester so it will
be advertise only in February, March and April because this is the period for the
parent to think and making the decision about the school for the kids.
105 MHz, Wisdom Radio, Bangkok
4 times/day, 80 times/month, price 288,000baht/3 months
Short sport and speaking school brand, purpose of school and benefit of
our school. It’s length about 30 second in time of start and finish the
radio service.(present only name, slogan, sample, item and support by
(http://www.magicproductions.co.th/Advertise/radio_bkk.shtml)
Event in school expense
There will be the activity which set for traditional of school and major festival in
every season under the budget at 200,000 baht/year that mean each event have
the budget about 20,000 baht.
Children’s day and invocation day on January
Little cupid talented on February
Songkarn Day on April
Day of anti drug on June, 26
School anniversary on July
Mother’s day on August
Loy Ka Thong Day on November
Father’s day on December
Christmas on December
62
Table 3.5 Market Expense year 1 to 5
Market expense for Year 1
Expense/month JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC TotalRadio Adv. 0 96,000 96,000 96,000 0 0 0 0 0 0 0 0 288,000 Website 4,950 4,950 4,950 4,950 4,950 4,950 4,950 4,950 4,950 4,950 4,950 4,950 59,400Event expense 20,000 20,000 0 20,000 0 20,000 20,000 20,000 0 0 20,000 40,000 180,000Total 24,950 120,950 100,950 120,950 4,950 24,950 24,950 24,950 4,950 4,950 24,950 44,950 527,400
Market expense for Year 2
Expense/month JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC TotalRadio Adv. 0 96,000 96,000 96,000 0 0 0 0 0 0 0 0 288,000 Website 4,950 4,950 4,950 4,950 4,950 4,950 4,950 4,950 4,950 4,950 4,950 4,950 59,400Event expense 20,000 20,000 0 20,000 0 20,000 20,000 20,000 0 0 20,000 40,000 180,000Total 24,950 120,950 100,950 120,950 4,950 24,950 24,950 24,950 4,950 4,950 24,950 44,950 527,400
Market expense for Year 3
Expense/month JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC TotalRadio Adv. 0 96,000 96,000 96,000 0 0 0 0 0 0 0 0 288,000 Website 4,950 4,950 4,950 4,950 4,950 4,950 4,950 4,950 4,950 4,950 4,950 4,950 59,400Event expense 20,000 20,000 0 20,000 0 20,000 20,000 20,000 0 0 20,000 40,000 180,000Total 24,950 120,950 100,950 120,950 4,950 24,950 24,950 24,950 4,950 4,950 24,950 44,950 527,400
63
Market expense for Year 4
Expense/month JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC TotalRadio Adv. 0 96,000 96,000 96,000 0 0 0 0 0 0 0 0 288,000 Website 4,950 4,950 4,950 4,950 4,950 4,950 4,950 4,950 4,950 4,950 4,950 4,950 59,400Event expense 20,000 20,000 0 20,000 0 20,000 20,000 20,000 0 0 20,000 40,000 180,000Total 24,950 120,950 100,950 120,950 4,950 24,950 24,950 24,950 4,950 4,950 24,950 44,950 527,400
Market expense for Year 5
Expense/month JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC TotalRadio Adv. 0 96,000 96,000 96,000 0 0 0 0 0 0 0 0 288,000 Website 4,950 4,950 4,950 4,950 4,950 4,950 4,950 4,950 4,950 4,950 4,950 4,950 59,400Event expense 20,000 20,000 0 20,000 0 20,000 20,000 20,000 0 0 20,000 40,000 180,000Total 24,950 120,950 100,950 120,950 4,950 24,950 24,950 24,950 4,950 4,950 24,950 44,950 527,400
64
Conclusion of market feasibility study
Inter Petit School is the new idea school which different from other school by the
uniform and the pattern of learning. Our students will get the different experience from other
because they can make their dream come true as they start their study in first school because
of their uniform is the uniform of career of their dreaming which are Doctor, Police and Pilot
& Flight Attendant. By the additional of English program that can be the best base of learning
for our student we surely that our student who graduates from our school will be a good boy
and girl who ready for learning in higher class and they are actually have a basic knowledge
of career since they are in kindergarten.
In the market analysis for Inter Petit School, it is the new one in this market and we
will set this school as a international school in Phayathai district where they have lots of
competitors almost 16 school around this area but there’re only one direct competitor for Inter
Petit School which is Rasami International School who cost very high in tuitions fee and very
hard to entrance to the school. There is also another competitor school for Inter Petit School
which is normal kindergarten school in Phayathai district but that is not the barrier for us to
entry in to the market because they use the different class strategy from us and we also better
than the other because we provide high quality of teacher and more experience of both
foreign teachers and Thai teachers. And the location of Inter Petit School which locate in
Phayathai district on the central part of Bangkok, where lot of people who live and stay
around this district with high income that can support their kid to come to our school easily.
In term of segmentation we divide our customer into 5 segments by using the parent
income to separate them in to each segment and our target market segment are those parent
who has income more 50,000 baht/month which can support their kid to the better school and
make the dream of kids come true.
For marketing mix, Inter Petit School serve the different service from the other
international kindergarten school which only teaches in English, Japanese and Chinese
programs by the basic course. By the way we still teach in English program but classify the
grade by career which is Doctor Class, Police Class and Pilot & Flight Attendant Class that
are the most poplar careers dream of both parent and child. Nowadays lot of student cannot
study in international school because of the high price of tuition fees, but for Inter Petit
School most of student can entrance and learn the different knowledge and experience by the
65
price which is cheaper than another international school 10-20% and their also provide free
uniform for the new students. By the strength of our school which have the technical teachers
who are foreign and Thai and have high quality in teaching. But even thought we still face
with some Weakness in term of newly school and do not have high experience or expert in
the business and also traffic jam problem because our school is locate in the centre part of
Bangkok so most of parent will face with this problem when they take their children to the
school and this could be main barrier for us to entry to the market.
66
Chapter 4 IntroductionChapter 4 Introduction
Technical Feasibility Study
4.1Production and Operations Analysis
4.1.1 Product Characteristics (in Detail)
The product in our business, we have three characteristics, there are Doctor Room,
Police room and Pilot room. In each characteristic it devices in three level, Doctor room level
1, Doctor room level 2, Doctor room level 3, Police room 1, Police room 2, Police room 3,
Pilot room 1, Pilot room 2, pilot room 3. In each room it has distinctive point. Doctor room 1,
for doctor room in level 1 we will concern and teach the students how to be a doctor all the
knowledge about medical technique that they should know as their ages such as how to take
the temperature of the heat of fever or how to decrease the heat for example.
67
Doctor room in level 2 we will concern and teach them about how to be a doctor all
the basic knowledge about medical technique that they should know as their ages such as how
to bath or clean the wound so they will able to help their parent or other people like a doctor
Doctor room in level 3 we will concern and teach them about how to be a doctor all
the basic knowledge about medical technique that they should know as their ages such as
teaches them about 5 main group of food or Nutrition
For Police room in level 1, we will concern and teach them about how to be a good
police man all the basic knowledge about law that they should know as their ages will be put
in the class schedule such as morality goodness and ethics for example
Police room in level 2, we will concern and teach them about how to be a good police
man all the basic knowledge about law that they should know as their ages will be put in the
class schedule such as basic traffic law or basic law that relating to stealing thing for example
Police room in level 3, we will concern and teach them about how to be a good police
man all the basic knowledge about law that they should know as their ages will be put in the
class schedule such as law about drug and punishment of it for example
For Pilot room in level 1, we will concern and teach them about how to be a great
pilot in the world and put on all the basic information about pilot in the class subject and
schedules that they should know their ages such as personality of flight attendance, pilot, and
steward of the flight
Pilot room in level 2, we will concern and teach them about how to be a great pilot in
the world and put on all the basic information about pilot in the class subject and schedules
that they should know their ages such as basic technical, how to use both hand very well, and
how to control the plane
Pilot room in level 3, we will concern and teach them about how to be a great pilot in
the world and put on all the basic information about pilot in the class subject and schedules
that they should know their ages such as how to control other people when they face or meet
problem, how to control anxious and how to be patient
4.1.2 Specification, Feathers, Dimension, Life Time, etc.
Doctor room 1, 2, 3
68
Detail
There are 20 people of students.
There is a teacher.
This room is wide 6 m. long 8 m. high 3 m.
There are 4 corners in the room, toy corner, bed corner, kitchen corner and doctor
corner.
Figure 4.1 Doctor Conner
Doctor Corner, this is the main
corner to teach about the basis
knowledge of how to be a doctor
and the appropriate skill to help
people that the student in this
level can do.
Kitchen Corner, this is a special part
to add in the class. We want to teach
the students in doctor room to know
about the basis knowledge of
cooking and how to cook it.
69
Figure 4.2 a student in the Doctor Conner
70
Table 4.1 Class schedule for Doctor Room level 1-3
Class Schedule for doctor room level 1
Day/Time
8.00-9.00 9.00-9.20 9.20-10.00 10.00-10.20 10.20-11.30 11.30-12.00 12.00-14.00 15.00-15.15 15.15-15.30
Mon Student arrival time
Morning Assembly
Computer Morning Snack
Literacy Lunch time Naptime Afternoon Snack
Clean up time (prepare to leave)
Tues Student arrival time
Morning Assembly
Music Morning Snack
Math Lunch time Naptime Afternoon Snack
Clean up time (prepare to leave)
wend Student arrival time
Morning Assembly
Sport Morning Snack
Science Lunch time Naptime Afternoon Snack
Clean up time (prepare to leave)
thus Student arrival time
Morning Assembly
Thai
language
Morning Snack
Reading Lunch time Naptime Afternoon Snack
Clean up time (prepare to leave)
Fri Student arrival time
Morning Assembly
Doctor
lesson
Morning Snack
Art Lunch time Naptime Afternoon Snack
Clean up time (prepare to leave)
71
Class Schedule for doctor room level 2
Day/Time
8.00-9.00 9.00-9.20 9.20-10.00 10.00-10.20 10.20-11.30 11.30-12.00 12.00-14.00 15.00-15.15 15.15-15.30
Mon Student arrival time
Morning Assembly
Music Morning Snack
Math Lunch time Naptime Afternoon Snack
Clean up time (prepare to leave)
Tues Student arrival time
Morning Assembly
Thai
language
Morning Snack
Science Lunch time Naptime Afternoon Snack
Clean up time (prepare to leave)
wend Student arrival time
Morning Assembly
Sport Morning Snack
Reading Lunch time Naptime Afternoon Snack
Clean up time (prepare to leave)
thus Student arrival time
Morning Assembly
Doctor
lesson
Morning Snack
Art Lunch time Naptime Afternoon Snack
Clean up time (prepare to leave)
Fri Student arrival time
Morning Assembly
Computer Morning Snack
Literacy Lunch time Naptime Afternoon Snack
Clean up time (prepare to
72
leave)
Class Schedule for doctor room level 3
Day/Time
8.00-9.00 9.00-9.20 9.20-10.00 10.00-10.20 10.20-11.30 11.30-12.00 12.00-14.00 15.00-15.15 15.15-15.30
Mon Student arrival time
Morning Assembly
Thai
language
Morning Snack
Science Lunch time Naptime Afternoon Snack
Clean up time (prepare to leave)
Tues Student arrival time
Morning Assembly
Doctor
lesson
Morning Snack
Reading Lunch time Naptime Afternoon Snack
Clean up time (prepare to leave)
wend Student arrival time
Morning Assembly
Sport Morning Snack
Art Lunch time Naptime Afternoon Snack
Clean up time (prepare to leave)
thus Student arrival time
Morning Assembly
Computer Morning Snack
Literacy Lunch time Naptime Afternoon Snack
Clean up time (prepare to leave)
Fri Student arrival time
Morning Assembly
Music Morning Snack
Math Lunch time Naptime Afternoon Snack
Clean up time (prepare to
73
leave)
74
Uniform
Uniform of Monday and Tuesday
This is our uniform of the inter Petit School on
Monday and Tuesday of Doctor Room
1, 2, 3 and every room.
Boys: Red or navy polo shirt (collar, 3 button)
Red or navy turtleneck shirt (for winter wear)
Navy pants or shorts (no belt, elastic waist) NO
CARGO POCKETS!
Khaki pants or shorts (no belt, elastic waist)
NO CARGO POCKETS!
Optional: White polo shirt
Girls: Red or navy polo shirt (collar, 3 button)
Red or navy turtleneck shirt (for winter wear) Navy jumper (any style, with modesty shorts)
Optional: White polo shirt
75
Uniform of Wednesday
This is the uniform of Wednesday for Doctor Room 1, 2, 3 in our school, it is a sport
uniform because on Wednesday we have sport hour for student to exercise. Any approved
Phoenix t-shirt or uniform polo shirt with plain blue jeans or blue jean shorts may be worn.
Phoenix t-shirts are available in the main school office. All shorts must be no shorter than 2
inches above knees.
Additional information:
No cargo or carpenter jeans or pants may be worn. No skirts may be worn by girls EXCEPT
in cases of dress dictated by religious preferences.
Footwear: No “light-up” shoes!
Please note: Playground friendly shoes should be worn. No mules, crocs, sandals, flip
flops, cowboy boots or high heeled shoes can be worn.
Yellow, white, or navy socks, tights, or knee socks
may be worn.
Figure 4.4 Uniforms of Wednesday for Doctor Room 1, 2, 3
76
Uniform of Thursday
Figure 4.5 Uniforms of Thursday for Doctor Room 1, 2, 3
77
Uniform of Friday
78
Figure 4.6 Uniforms of Friend for Doctor Room 1, 2, 3
Activities
Doctor
Figure 4.7 Activities for Doctor Room 1, 2, 3
79
Sports
Figure 4.8 Sports for Doctor Room 1, 2, 3
80
Cooking
Figure 4.9 Cooking for Doctor Room 1, 2, 3
81
Music and Entertainment
Figure 4.10Music and Entertainment for Doctor Room 1, 2, 3
82
Excursions
Figure 4.11 Excursions for Doctor Room 1, 2, 3
83
Graduation
Figure 4.12 Graduate Day for Doctor Room 1, 2, 3
84
Police room 1, 2, and 3
Detail
There are 20 people of students.
There is a teacher.
This room is wide 6 m. long 8 m. high 3 m.
There are 4 corners in the room, toy corner, bed corner, kitchen corner and Police corner.
Toy Corner, we want to have toy
corner for developing the skill of
our student and see the student
happiness when they come to
class.
Toy Corner, we want to have toy
corner for developing the skill of
our student and see the student
happiness when they come to
class.
Bed Corner, the brain of children
will develop when they rest
enough so, we have bed corner
for student to sleep for an hour
since 1a.m. – 2a.m.
Bed Corner, the brain of children
will develop when they rest
enough so, we have bed corner
for student to sleep for an hour
since 1a.m. – 2a.m.
85
Figure 4.13 Kitchen Conner, Toy Conner
and Police Conner
Police Corner, this is the main
corner to teach about basis
knowledge of how to be Police
and the appropriate skill to help
people that the student in this
level can do.
Police Corner, this is the main
corner to teach about basis
knowledge of how to be Police
and the appropriate skill to help
people that the student in this
level can do.
86
Figure 4.14 A student in police form
87
Table 4.2 Class schedule for Police Room level 1-3
Class Schedule for Police Room level 1
Day/Time
8.00-9.00 9.00-9.20 9.20-10.00 10.00-10.20 10.20-11.30 11.30-12.00 12.00-14.00 15.00-15.15 15.15-15.30
Mon Student arrival time
Morning Assembly
Police
lesson
Morning Snack
Art Lunch time Naptime Afternoon Snack
Clean up time (prepare to leave)
Tues Student arrival time
Morning Assembly
Computer Morning Snack
Literacy Lunch time Naptime Afternoon Snack
Clean up time (prepare to leave)
wend Student arrival time
Morning Assembly
Sport Morning Snack
Science Lunch time Naptime Afternoon Snack
Clean up time (prepare to leave)
thus Student arrival time
Morning Assembly
Music Morning Snack
Math Lunch time Naptime Afternoon Snack
Clean up time (prepare to leave)
Fri Student arrival time
Morning Assembly
Thai
language
Morning Snack
Reading Lunch time Naptime Afternoon Snack
Clean up time (prepare to leave)
88
Class Schedule for Police Room level 2
Day/Time
8.00-9.00 9.00-9.20 9.20-10.00 10.00-10.20 10.20-11.30 11.30-12.00 12.00-14.00 15.00-15.15 15.15-15.30
Mon Student arrival time
Morning Assembly
Math Morning Snack
Music Lunch time Naptime Afternoon Snack
Clean up time (prepare to leave)
Tues Student arrival time
Morning Assembly
Science Morning Snack
Thai
language
Lunch time Naptime Afternoon Snack
Clean up time (prepare to leave)
wend Student arrival time
Morning Assembly
Sport Morning Snack
Reading Lunch time Naptime Afternoon Snack
Clean up time (prepare to leave)
thus Student arrival time
Morning Assembly
Art Morning Snack
Police
lesson
Lunch time Naptime Afternoon Snack
Clean up time (prepare to leave)
Fri Student arrival time
Morning Assembly
Literacy r Morning Snack
Compute Lunch time Naptime Afternoon Snack
Clean up time (prepare to leave)
89
Class Schedule for Police Room level 3
Day/Time
8.00-9.00 9.00-9.20 9.20-10.00 10.00-10.20 10.20-11.30 11.30-12.00 12.00-14.00 15.00-15.15 15.15-15.30
Mon Student arrival time
Morning Assembly
Reading Morning Snack
Music Lunch time Naptime Afternoon Snack
Clean up time (prepare to leave)
Tues Student arrival time
Morning Assembly
Literacy Morning Snack
Thai
language
Lunch time Naptime Afternoon Snack
Clean up time (prepare to leave)
wend Student arrival time
Morning Assembly
Sport Morning Snack
Art Lunch time Naptime Afternoon Snack
Clean up time (prepare to leave)
thus Student arrival time
Morning Assembly
Math Morning Snack
Police
lesson
Lunch time Naptime Afternoon Snack
Clean up time (prepare to leave)
Fri Student arrival time
Morning Assembly
Science Morning Snack
Computer Lunch time Naptime Afternoon Snack
Clean up time (prepare to
90
leave)
91
Uniform
Uniform of Monday and Tuesday
This is our uniform of the inter Petit
School on Monday and Tuesday of Doctor
Room 1, 2, 3 and every room.
Boys: Red or navy polo shirt (collar, 3 button)
Red or navy turtleneck shirt (for winter wear)
Navy pants or shorts (no belt, elastic waist) NO
CARGO POCKETS!
Khaki pants or shorts (no belt, elastic waist)
NO CARGO POCKETS!
Optional: White polo shirt
Girls: Red or navy polo shirt (collar, 3 button)
Red or navy turtleneck shirt (for winter wear) Navy jumper (any style, with modesty shorts)
Optional: White polo shirt
92
Uniform of Wednesday
This is the uniform of Wednesday for Doctor Room 1, 2, 3 in our school, it is a sport
uniform because on Wednesday we have sport hour for student to exercise. Any approved
Phoenix t-shirt or uniform polo shirt with plain blue jeans or blue jean shorts may be worn.
Phoenix t-shirts are available in the main school office. All shorts must be no shorter than 2
inches above knees.
Additional information:
No cargo or carpenter jeans or pants may be worn. No skirts may be worn by girls EXCEPT
in cases of dress dictated by religious preferences.
Footwear: No “light-up” shoes!
Please note: Playground friendly shoes should be worn. No mules, crocs, sandals, flip
flops, cowboy boots or high heeled shoes can be worn.
Yellow, white, or navy socks, tights, or knee
socks may be
worn.
93
Figure 4.4 Uniforms of Wednesday for Doctor Room 1, 2, 3
Uniform of Thursday
Figure 4.5 Uniforms of Thursday for Doctor Room 1, 2, 3
94
Uniform of Friday
Figure 4.18 Uniform for Friday of Police room 1, 2, 3
95
Police
Figure 4.19 Activities of Police room 1, 2, 3
96
Sports
Figure 4.8 Sports for Doctor Room 1, 2, 3
97
Cooking
Figure 4.9 Cooking for Doctor Room 1, 2, 3
98
Music and Entertainment
Figure 4.10Music and Entertainment for Doctor Room 1, 2, 3
99
Excursions
Figure 4.11 Excursions for Doctor Room 1, 2, 3
100
Graduation
Figure 4.12 Graduate Day for Doctor Room 1, 2, 3
101
Pilot room 1, 2, 3
Detail
There are 20 people of students.
There is a teacher.
This room is wide 6 m. long 8 m. high 3 m.
There are 4 corners in the room, toy corner, bed corner, kitchen corner and Pilot corner.
Figure 4.25 Kitchen Conner, Toy Conner and Pilot Conner
Toy Corner, we want to have toy
corner to developing the skill of
our student and see the student
happiness when they come to the
class.
Toy Corner, we want to have toy
corner to developing the skill of
our student and see the student
happiness when they come to the
class.
Bed Corner, the brain of children
will develop when they rest
enough so, we have bed corner
for student to sleep for an hour
since 1a.m. – 2a.m.
Bed Corner, the brain of children
will develop when they rest
enough so, we have bed corner
for student to sleep for an hour
since 1a.m. – 2a.m.
102
Figure 4.26 A student in Aircraft
Pilot Corner, this is the main
corner to teach about basis
knowledge of how to be a Pilot
and the appropriate skill to help
people that the student in this
level can do.
103
104
Table 4.3 Class schedule for Pilot Room level 1-3
Class Schedule for Pilot Room level 1
Day/Time
8.00-9.00 9.00-9.20 9.20-10.00 10.00-10.20 10.20-11.30 11.30-12.00 12.00-14.00 15.00-15.15 15.15-15.30
Mon Student arrival time
Morning Assembly
Pilot
lesson
Morning Snack
Music Lunch time Naptime Afternoon Snack
Clean up time (prepare to leave)
Tues Student arrival time
Morning Assembly
Science Morning Snack
Literacy Lunch time Naptime Afternoon Snack
Clean up time (prepare to leave)
wend Student arrival time
Morning Assembly
Sport Morning Snack
Computer Lunch time Naptime Afternoon Snack
Clean up time (prepare to leave)
thus Student arrival time
Morning Assembly
Art Morning Snack
Math Lunch time Naptime Afternoon Snack
Clean up time (prepare to leave)
Fri Student arrival time
Morning Assembly
Reading Morning Snack
Thai
language
Lunch time Naptime Afternoon Snack
Clean up time (prepare to leave)
105
Class Schedule for Pilot Room level 2
Day/Time
8.00-9.00 9.00-9.20 9.20-10.00 10.00-10.20 10.20-11.30 11.30-12.00 12.00-14.00 15.00-15.15 15.15-15.30
Mon Student arrival time
Morning Assembly
Compute Morning Snack
Music Lunch time Naptime Afternoon Snack
Clean up time (prepare to leave)
Tues Student arrival time
Morning Assembly
Science Morning Snack
Art Lunch time Naptime Afternoon Snack
Clean up time (prepare to leave)
wend Student arrival time
Morning Assembly
Sport Morning Snack
Reading Lunch time Naptime Afternoon Snack
Clean up time (prepare to leave)
thus Student arrival time
Morning Assembly
Thai
language
Morning Snack
Pilot
lesson
Lunch time Naptime Afternoon Snack
Clean up time (prepare to leave)
Fri Student arrival time
Morning Assembly
Literacy Morning Snack
Math Lunch time Naptime Afternoon Snack
Clean up time (prepare to leave)
106
Class Schedule for Police Room level 3
Day/Time
8.00-9.00 9.00-9.20 9.20-10.00 10.00-10.20 10.20-11.30 11.30-12.00 12.00-14.00 15.00-15.15 15.15-15.30
Mon Student arrival time
Morning Assembly
Reading Morning Snack
Computer Lunch time Naptime Afternoon Snack
Clean up time (prepare to leave)
Tues Student arrival time
Morning Assembly
Math Morning Snack
Science Lunch time Naptime Afternoon Snack
Clean up time (prepare to leave)
wend Student arrival time
Morning Assembly
Sport Morning Snack
Art Lunch time Naptime Afternoon Snack
Clean up time (prepare to leave)
thus Student arrival time
Morning Assembly
Pilot
lesson
Morning Snack
Literacy Lunch time Naptime Afternoon Snack
Clean up time (prepare to leave)
Fri Student arrival time
Morning Assembly
Thai Morning Snack
Music Lunch time Naptime Afternoon Snack
Clean up time (prepare to
107
language leave)
108
Uniform
Uniform of Monday and Tuesday
This is our uniform of the inter Petit School on Monday and Tuesday of Police room
1, 2, 3 and every room.
Boys: Blue or navy polo shirt (collar, 3 button)
Blue or navy turtleneck shirt (for winter wear)
Navy pants or shorts (no belt, elastic waist) NO
CARGO POCKETS!
Khaki pants or shorts (no belt, elastic waist)
NO CARGO POCKETS!
Optional: White polo shirt
Girls: Blue or navy polo shirt (collar, 3 button)
Blue or navy turtleneck shirt (for winter wear)
Navy jumper (any style, with modesty shorts)
Optional: White polo shirt
Figure 4.27 Uniform on Monday and Tuesday of Pilot room 1, 2, 3
109
Uniform of Wednesday
This is the uniform of Wednesday for Pilot Room 1, 2, 3 in our school, it is a sport
uniform because on Wednesday we have sport hour for student to exercise. Any approved
Phoenix t-shirt or uniform polo shirt with plain blue jeans or blue jean shorts may be worn.
Phoenix t-shirts are available in the main school office. All shorts must be no shorter than 2
inches above knees.
Additional information:
No cargo or carpenter jeans or pants may be worn. No skirts may be worn by girls
EXCEPT in cases of dress dictated by religious preferences.
Footwear: No “light-up” shoes!
Please note: Playground friendly shoes should be worn. No mules, crocs, sandals, flip flops,
cowboy boots or high heeled shoes can be worn.
Yellow, white, or navy socks, tights,
or knee socks
may be worn.
Figure 4.28 Uniform on
Wednesday of Pilot room 1,
2, 3
Uniform of Thursday
110
111
Figure 4.29 Uniform on Thursday of Pilot room 1, 2, 3
Uniform of Friday
112
Figure 4.30 Uniform on Friday of Pilot room 1, 2, 3
Activities Pilot
Figure 4.31 Activities of Pilot room 1, 2, 3
113
Sports
Figure 4.8 Sports for Doctor Room 1, 2, 3
114
Cooking
Figure 4.9 Cooking for Doctor Room 1, 2, 3
115
Music and Entertainment
Figure 4.10Music and Entertainment for Doctor Room 1, 2, 3
116
Excursions
Figure 4.11 Excursions for Doctor Room 1, 2, 3
117
Graduation
Figure 4.12 Graduate Day for Doctor Room 1, 2, 3
118
4.1.3 Production/Services Process
Inter Petit School we recognize the needs and expectations of parent for receiving high
quality and knowledge of their children. We create environments and classroom to orderly.
Therefore, our teacher and staff are well educating, friendly and well dressing. They are
smiling empathy and patient to student which it can build impresses with both parent and
student itself.
Step of School service process
119
1. Pre-referral: Parents, teachers, or others identify a child who has difficulties with
learning. Activities and strategies are discussed that may help the child to be more successful
in the learning process.
2. Intervention: Changes in routine, both at school and at home, are attempted to help
the child to succeed in the school environment.
3. Referral: If the interventions are not successful, then the parents or teachers will
make a referral to the Case Study Committee (CSC).
4. Evaluation: Special tests, observations, and other activities will collect information
that will determine if the child needs special education services. The evaluations will be
conducted by a specially trained team of professionals. Parents will be asked to provide
specific information to assist with the evaluations.
5. Eligibility: The CSC reviews all the evaluation information to determine if the child
needs special education services. Eligibility will be based on specific criteria established by
the Department of Defense. If the child is not eligible and still has difficulty in school,
several alternative programs are also available.
6. IEP: Parents, school personnel, and other professionals develop a written document
that outlines the special education and related services that the child needs to succeed in
school.
7. Placement: The team determines the best learning environment for the child, based
on the individual needs, strengths, goals, and services required.
8. Annual Review: A child's progress is reviewed annually to determine progress
toward the goals on the IEP.
9. Three-Year Re-evaluation: A child with an IEP must have a complete evaluation
every three years to determine current educational needs and to determine continued
eligibility
4.1.4 Location
We buy the land in Phayathai area which wide 2,424 square meters at Soi. Boonchusee,
Samsennai, Phayathai district, Bangkok at total price of 40,602,000 baht for the building and
120
constuction we will hire construction company which is KORNARCH DESIGN at the total
cost assessment about 13,275,000 baht to work which consist of:
9 Classrooms with toilets
1 Teacher room with toilet
1 Director room with toilet
1 swimming pool size 25*12.6 meters addition with 5 bathrooms
1 Cafeteria with toilet
1 Shop of school
1 playground
1 nursing room or fist aid room
Therefore the totally price is 73,875,000
Figure 4.37 Map Location of the school.
Figure 4.38 Land of the school
4.1.5 Facility Layout
121
Pattern and Building structure
The school have total area 2,424 square meters because of this a kindergarten school it
should be safe as only first class it’s safe for our student as a standard of school that should
not more than two flours. There are 9 classes room which wide 5*5 meters and one of teacher
room. To support the health of student there is a swimming pool for student for sport time
addition with playground and stadium. The cafeteria design for launce time it decorates with
the colorful that can motivate children to have a nice launce time addition with the table that
suitable for child and eating set that painting with cartoon.
Figure 4.39 Map of the school.
Map of the school
122
Figure 4.40 Map of Doctor Classroom
Doctor Classroom
123
Figure 4.41 Map of Police Classroom
Police classroom
Figure 4.42 Map of Pilot & Flight attendant Classroom
Pilot & Flight attendant classroom
124
Swimming Pool
Figure 4.43 Map of Swimming Pool
Figure 4.44 Map of Cafeteria
125
Cafeteria
4.1.6 Machine/Tools/ Equipments
126
Doctor Room 1-3
Figure 4.45 Student desk & chair
Children desk brand Zoo Zoo.
Code: 000012.
Price 2100.00 Baht
Table set made of wood, rubber tires with
wooden chair leaning back a cute animal
shapes.
Desk Set includes 2 chairs, 1 table option.
Table Size: 60 * 44 cm.
Chair size 29 * 28 * 27 cm high after leaning about 53 cm
Table set for children nursery through kindergarten.
http://www.bloomkidshop.com/product.detail_628240_th_2941209#
Figure 4.46 Mattress kindergarten
Mattress kindergarten wide 28 inches long 42 inches
Price: 120 Baht
http://th.88db.com/Parenting-Children/Necessities/ad-683683/
Figure 4.47 Board
Kids Furniture: 2 on board
127
Code: 015-K70060
2 on one side of paper board is black paper. One side is a white board.
Size 61 * 61 cm 107 cm
Price 1690 Baht
http://crhouseware-gov.com/fur-kid-1.html
Figure 4.48 Whiteboard pen and Brush board
Description: whiteboard pen and brush board with
negative version HORSE BK + brush remove the
board.
Price: 39 bath
Whiteboard pen knob Blue and black with a black
brush, remove board.
2 contain a handle and a brush.
http://www.officedepot.co.th/Store/ProductDetailPage.aspx?Prod_Code=ODP000167163
Figure 4.49 Teacher’s desk with
chair
Price: 3600.00 Baht
Description: 1 set contains 1 table
and chairs, a body.
128
1. PTB-001-B1 Desk practical work Arnold intends to
structure forest Optical single.
Size 0.60 depths 0.75 m long, 1.20 high
2.SCH-001-00 multi-purpose chair of the table. Ground passenger backrest and leather lined
with a way as arms and legs with wheels is a five-pointed.
http://www.pspthai.com/product.detail_232345_th_1052990
Figure 4.50 Toy Doctor Set
Price: 99.00 Baht
http://www.baankhonglen.com/toys-shop?
page=shop.browse&category_id=44&vmcchk=1
Figure 4.51 Handy Doctor Set
Code: WW02582.
Brand: Wonderworld
.For ages: For ages 3 years old.
Price: 790.00 Baht
http://www.baankhonglen.com/toys-shop?
page=shop.browse&category_id=44&vmcchk=1
Figure 4.52 Doctor Set
Code: 000001.
Price: 85.00 Baht
Description:.
For children who like to play doctor with your friends.
Inside consists of a needle, the temperature of mercury, patrol visits, pharmaceutical
kits.
129
Weight: 30 grams.
http://toykidz88.tarad.com/product.detail_627137_th_2935185#
Figure 4.53 Set ambulance fun
Code: S 580A.
Size 13 x 27 x 15 cm Suitable for children aged
3 years and over toys role play to help foundation to
help children like the rest of a patient awareness,
patient Learning process to assist in an emergency kit
include Ambulance, which can open and close the front
door at Ee back, legs up and down the cot, doll 3
(driver, a nurse at patients who Ee stomach) the
children to use imagination In each simulation about Ee Role-plays.
Price: 1,249.00 Baht
http://www.sealplaymall.com/product-ชุ�ดรถพยาบาลหรรษา-1792-12978-1.html
Figure 4.54 Children bed use in playing doctor
Code: FB007.
Product Condition: Products rookie
Price: Price 800.00 ฿
130
Description: Blythe Doll
Bed Size 19 X 35 cm.
http://www.weloveshopping.com/template/06/showproduct.php?
pid=17285762&shopid=145483
Figure 4.55 Book shelf
Product details: Shelf cover children's book a show for young children interested in reading
and motivation to practice discipline in the collection.
A knock down, easy self assembly type E1 MDF wood thickness 15 mm thick, as strong
export specification.
Use color safe non-toxic for children every step of the European and American
standards - 33.5 inches wide, 26.5 inches high 13.25 inches deep (85 X 68 X 34 cm).
Enter the book has much overlap.
Price: 1880 Baht sent to a house in Muang district in each province. Outside the district, the
city transportation charge additional 200 per home warranty damage.
http://babykidtoys.weloveshopping.com/store/product/view
Figure 4.56 Picture book series
Price: 192 Baht
131
There are 5 books
http://www.fahfahshop.com/index.php?page=product&productid=80
Figure 4.57 Vanity and chair
Code: GA102.
Product Name: vanity and chair child
matching version of Princess.
Details: Vanity children. The practice of
dressing the younger children help themselves
know well and can be used as the front desk
has a storage box to keep the gift.
Not harmful to children bud eye color safe
Good wood with matching chairs with
beautiful designs mirror front storage box,
shelves and space for the feet.
Table size: 60 * 50 * 50 cm. (w * d * h).
Chair Size: 42 * 28 * 33 cm. (w * d * h).
For children aged 3-6 years.
Price: 2380 Baht http://www.gorillatoy.com/baby/detailproduct.php?id=GA102
Figure 4.58 Shoe rack
132
LA544 baby shoe rack
Code: 000019.
Price 2,800.00 THB
Description: LAA544 baby shoe
rack, suitable for children aged 2-8
years. Children's shoes rack space 8
channels can be overlaid on each
other.
There are 3 colors purple, green,
orange
LLDPE plastic safety standards
EN71 Factory Certified ISO9001:
2000.
Size [width x length x height]: 25 x 88 x 32 cm
http://leradoshop.tarad.com/product.detail_684846_th_3253687
133
Figure 4.59 Toilet bowl for children
Water Closet / S-trap: Close Coupled / Single Flush.
Googai, toilet bowl models (Hygiene).
Two-piece toilet bowl for children.
Sewer floor model (S-Trap) length 125 mm sewer or cause the counter to increase by 180 mm
protruding from the wall before installing the toilet.
For children aged 3-10 years with a cute design radiator cap style egg is available in four
colors, green kiwi, lemon yellow, pink and blue sea
A system of cleansing Wash Down.
Water saving just 3.75 liters of water.
Boiler Equipment Model C9512.
Seat Cover Model C9007 impact resistance does not break easily. Scratch-resistant loads
more.
Valve Open - Closed water model CT190C6 (HM).
Joint sewer C7920 device model based on the floor (Floor Fixing) Model C9433.
Price: 3,900 baht per each.
www.homesolutioncenter.co.th
134
Figure 4.60 Wall hung for children
Googai basin for the younger generation (Hygiene).
Size 500 x 360 x 352 mm
can choose to place on the counter to add
strength.
Prevent a drop of up to climb.
A standard faucet holes installation faucet out
from the wall.
Overflow with overflow protection and cover
versions of C9843.
Use tap water coupled with the generation CT171C23.
Price: 2,900 baht per each.
www.homesolutioncenter.co.th
Figure 4.61 The dish soap
The dish soap brands American standard with
embedded tissue brands American standard.
Price: 100 baht per set
http://www.plazathai.com/tag
135
Figure 4.62 Settlement hang
NFH-HANG-02 hose, white settlement (HANG) Code:
000327.
Price: 136.00 Baht
You Save: 39.00 Baht
Description:.
(Promotions Buy 9 get 1) payment of PVC hose, white
Hang utilizing a standard export. Product Warranty All
models all colors.
http://www.cjnutty.com/product.detail_563757_th_268835
136
Police Room 1-3
Figure 4.63 Student desk & chair
Children desk brand Zoo Zoo.
Code: 000012.
Price 2100.00 Baht
Table set made of wood, rubber tires with
wooden chair leaning back a cute animal
shapes.
Desk Set includes 2 chairs, 1 table option.
Table Size: 60 * 44 cm.
Chair size 29 * 28 * 27 cm high after leaning about 53 cm
Table set for children nursery through kindergarten.
http://www.bloomkidshop.com/product.detail_628240_th_2941209#
Figure 4.64 Mattress kindergarten
Mattress kindergarten wide 28 inches long 42 inches
Price: 120 Baht
http://th.88db.com/Parenting-Children/Necessities/ad-683683/
137
Figure 4.65 Board
Kids Furniture: 2 on board
Code: 015-K70060
2 on one side of paper board is black paper. One side is
a white board.
Size 61 * 61 cm 107 cm
Price 1690 Baht
http://crhouseware-gov.com/fur-kid-1.html
Figure 4.66 Whiteboard pen and Brush board
Description: whiteboard pen and brush board with
negative version HORSE BK + brush remove the
board.
Price: 39 baths
Whiteboard pen knob Blue and black with a black
brush, remove board.
2 contain a handle and a brush.
http://www.officedepot.co.th/Store/ProductDetailPage.aspx?Prod_Code=ODP000167163
138
Figure 4.67 Teacher’s desk with chair
Price: 3600.00 Baht
Description: 1 set contains 1 table
and chairs, a body.
1. PTB-001-B1 Desk practical work
Arnold intends to structure forest
Optical single.
Size 0.60 depths 0.75 m long, 1.20
high
2.SCH-001-00 multi-purpose chair
of the table. Ground passenger backrest and leather lined with a way as arms and legs with
wheels is a five-pointed.
http://www.pspthai.com/product.detail_232345_th_1052990
Figure 4.68 Toy gun, police
Panel Rifle Stock Code oplx panel set a police
rifle with rifle toys, darts, knives, binoculars,
headphones, radio, a seal.
Shipping cost 55 baht 20 baht.
http://www.sabuyjaishop.com/shop/kidtoys/
default.aspx?
139
page=productgallery&pdtnogroup=&url=kidtoys&category=0019&subcategory=&findpdt=&
curpage=1&listperpage=32&lang=TH
Figure 4.69 Gun steamer
Details about this product
Stock Code pjox gun steamer insert the batteries AA
3 piece
it will be shot at with light light rotates with the
bearing.
Price 160 baht THB and delivery price 20
THB.
http://www.sabuyjaishop.com/shop/kidtoys/
default.aspx?
page=productgallery&pdtnogroup=&url=kidtoys&category=0019&subcategory=&findpdt=&
curpage=1&listperpage=32&lang=TH
Figure 4.70 Gun sound
Stock Code anou gun sounds do not have to insert
the batteries. Just press the gun will sound with
more sparks.
100 baht and send 20 Baht
http://www.sabuyjaishop.com/shop/kidtoys/
default.aspx?
page=productgallery&pdtnogroup=&url=kidtoys&category=0019&subcategory=&findpdt=&
curpage=1&listperpage=32&lang=TH
140
Figure 4.71 RC car racing
Details about this product
Stock Code pjlo products are multi-colored
insert the batteries in the car 3 AA batteries
in the remote and 2 batteries.
It can forced forward, backward, turn left
and right. Price 200 baht and shipping price
20 Baht.
http://www.sabuyjaishop.com/shop/kidtoys/
รถแข่�งบ�งคั�บวิ�ทย�-000525-TH-pdtdetail.html
Figure 4.72 Helicopter
Details about this product
Stock Code pnko Copter force made of
aluminum alloy, beautiful, strength, rotor
2, thus easy to control the aircraft flight
static equilibrium can be played in rooms or
outdoor.
Blade is 18cm long, in-flight power battery
charge with new spare rotor head, tail, and
wire charge.
Price: 730 bath and shipping by EMS 60
bath.
141
http://www.sabuyjaishop.com/shop/kidtoys/ฮบ�งคั�บ-000612-TH-pdtdetail.html
Figure 4.73 Book shelf
Product details: Shelf cover children's book a show for
young children interested in reading and motivation to
practice discipline in the collection.
A knock down, easy self assembly type E1 MDF wood
thickness 15 mm thick, as strong export specification.
Use color safe non-toxic for children every step
of the European and American standards - 33.5
inches wide, 26.5 inches high 13.25 inches deep
(85 X 68 X 34 cm).
Enter the book has much overlap.
Price: 1880 Baht sent to a house in Muang district in each province. Outside the district, the
city transportation charge additional 200 per home warranty damage.
http://babykidtoys.weloveshopping.com/store/product/view
Figure 4.74 Picture book series
Price: 192 Baht
There are 5 books.
142
http://www.fahfahshop.com/index.php?page=product&productid=80
Figure 4.75 Vanity and chair
Code: GA102.
Product Name: vanity and chair child
matching version of Princess.
Details: Vanity children. The practice of
dressing the younger children help
themselves know well and can be used as the
front desk has a storage box to keep the gift.
Not harmful to children bud eye color safe
Good wood with matching chairs with
beautiful designs mirror front storage box,
shelves and space for the feet.
Table size: 60 * 50 * 50 cm. (w * d * h).
Chair Size: 42 * 28 * 33 cm. (w * d * h).
For children aged 3-6 years.
Price: 2380 Baht
http://www.gorillatoy.com/baby/
detailproduct.php?id=GA102
Figure 4.76 Shoe rack
LA544 baby shoe rack
Code: 000019.
Price 2,800.00 THB
143
Description: LAA544 baby shoe rack, suitable for children aged 2-8 years. Children's
shoes rack space 8 channels can be overlaid on each other.
There are 3 colors purple, green, and orange
LLDPE plastic safety standards EN71 Factory Certified ISO9001: 2000.
Size [width x length x height]: 25 x 88 x32 cm
http://leradoshop.tarad.com/product.detail_684846_th_3253687
Figure 4.77 Toilet bowl for children
Water Closet / S-trap: Close Coupled / Single Flush.
Googai, toilet bowl models (Hygiene).
Two-piece toilet bowl for children.
Sewer floor model (S-Trap) length 125 mm sewer or cause the counter to increase by 180 mm
protruding from the wall before installing the toilet.
For children aged 3-10 years with a cute design radiator cap style egg is available in four
colors, green kiwi, lemon yellow, pink and blue sea
A system of cleansing Wash Down.
Water saving just 3.75 liters of water.
Boiler Equipment Model C9512.
Seat Cover Model C9007 impact resistance does not break easily. Scratch-resistant loads
more.
144
Valve Open - Closed water model CT190C6 (HM).
Joint sewer C7920 device model based on the floor (Floor Fixing) Model C9433.
Price: 3,900 baht per each.
www.homesolutioncenter.co.th
Figure 4.78 Wall hung for children
Googai basin for the younger generation
(Hygiene).
Size 500 x 360 x 352 mm
can choose to place on the counter to add strength.
Prevent a drop of up to climb.
A standard faucet holes installation faucet out from
the wall.
Overflow with overflow protection and cover
versions of C9843.
Use tap water coupled with the generation CT171C23.
Price: 2,900 baht per each.
www.homesolutioncenter.co.th
Figure 4.79 The dish soap
The dish soap brands American standard with
embedded tissue brands American standard.
Price: 100 baht per set
http://www.plazathai.com/tag
145
Figure 4.80 Settlement hang
NFH-HANG-02 hose, white settlement (HANG) Code: 000327.
Price: 136.00 Baht
You Save: 39.00 Baht
Description:.
(Promotions Buy 9 get 1) payment of PVC hose, white
Hang utilizing a standard export. Product Warranty All
models all colors.
http://www.cjnutty.com/product.detail_563757_th_268835
146
Pilot Room 1-3
Figure 4.81 Student desk & chair
Children desk brand Zoo Zoo.
Code: 000012.
Price 2100.00 Baht
Table set made of wood, rubber tires with
wooden chair leaning back a cute animal
shapes.
Desk Set includes 2 chairs, 1 table option.
Table Size: 60 * 44 cm.
Chair size 29 * 28 * 27 cm high after leaning about 53 cm
Table set for children nursery through kindergarten.
http://www.bloomkidshop.com/product.detail_628240_th_2941209#
Figure 4.82 Mattress kindergarten
Mattress kindergarten wide 28 inches long 42 inches
Price: 120 Baht
http://th.88db.com/Parenting-Children/Necessities/ad-683683/
147
Figure 4.83 Board
Kids Furniture: 2 on board
Code: 015-K70060
2 on one side of paper board is black paper. One side is
a white board.
Size 61 * 61 cm 107 cm
Price 1690 Baht
http://crhouseware-gov.com/fur-kid-1.html
Figure 4.84 Whiteboard pen and Brush board
Description: whiteboard pen and brush board with
negative version HORSE BK + brush remove the
board.
Price: 39 bath
Whiteboard pen knob Blue and black with a black
brush, remove board.
2 contain a handle and a brush.
http://www.officedepot.co.th/Store/ProductDetailPage.aspx?Prod_Code=ODP000167163
148
Figure 4.85 Teacher’s desk with chair
Price: 3600.00 Baht
Description: 1 set contains 1 table
and chairs, a body.
1. PTB-001-B1 Desk practical work
Arnold intends to structure forest
Optical single.
Size 0.60 depths 0.75 m long, 1.20
high
2.SCH-001-00 multi-purpose chair
of the table. Ground passenger backrest and leather lined with a way as arms and legs with
wheels is a five-pointed.
http://www.pspthai.com/product.detail_232345_th_1052990
Figure 4.86 RC plane
L3 mulitary helicopter 3CH Gyroscopes flights still
very new product.
Code: 000838.
Price 1290.00 Baht
Description:
Helix core router has the newest aircraft in the
static GYRO Most players in a small room,
bedroom, furniture making, sesame, or where
the wind a little better offline.
http://www.thailandtoy.com/
149
Figure 4.87 Air force JHR Sea Bird 2CH
Air force JHR Sea Bird 2CH.
JHR is a long-body aircraft. Plastic is
lightweight, durable 3 speed
acceleration run up your own. Use the
receiver - to send the same plane lyrics
AIR BUS 3000.
(Single cycle with stronger AirBus 2
times).
Wings like FlyBird but stronger than
three fold pieces 15 minutes flying the 300-500 meter remote control.
Value offline for a beginner to strength and durability.
RC Plane Model Sea Bird.
- easy to control without a problem for those who are just starting to play.
- The frame is made of fiber High strength.
- There are 2 blades 2-speed motor.
- Able to fly up from the ground itself. Sift or catch up.
- With a battery and adapters for power charts.
- Size (68 x 100 x 14 cm).
This ranges from the 1800 bath discount 950 Baht
Transfer sent Ems shipping 80 Baht or Ems shipping cost 150 Baht
http://www.thailandtoy.com/
150
Figure 4.88 Plane and racing
Children will enjoy playing racing by using sing the
handle of the vehicle drag and drop down to the
ground.
Racing will be running in a direction different
self help skills.
The use of hand relative to the eye a second set
of aircraft and aircraft racing 2 cars including 4
pcs.
Suitable for children aged 3 years or more.
Price: 680 Baht
http://www.trendyday.com
Figure 4.89 Book shelf
Product details: Shelf cover children's book a show for
young children interested in reading and motivation to
practice discipline in the collection.
A knock down, easy self assembly type E1 MDF wood
thickness 15 mm thick, as strong export specification.
Use color safe non-toxic for children every step
of the European and American standards - 33.5
inches wide, 26.5 inches high 13.25 inches deep
(85 X 68 X 34 cm).
Enter the book has much overlap.
Price: 1880 Baht sent to a house in Muang district in each province. Outside the district, the
city transportation charge additional 200 per home warranty damage.
http://babykidtoys.weloveshopping.com/store/product/view
151
Figure 4.90 Picture book series
Price: 192 Baht
There are 5 books.
http://www.fahfahshop.com/index.php?
page=product&productid=80
Figure 4.91 Vanity and chair
Code: GA102.
Product Name: vanity and chair child matching
version of Princess.
Details: Vanity children. The practice of
dressing the younger children help themselves
know well and can be used as the front desk
has a storage box to keep the gift.
Not harmful to children bud eye color safe
Good wood with matching chairs with
beautiful designs mirror front storage box,
shelves and space for the feet.
Table size: 60 * 50 * 50 cm. (w * d * h).
Chair Size: 42 * 28 * 33 cm. (w * d * h).
For children aged 3-6 years.
Price: 2380 Baht
http://www.gorillatoy.com/baby/detailproduct.php?id=GA102
Figure 4.92 Shoe rack
152
LA544 baby shoe rack
Code: 000019.
Price 2,800.00 THB
Description: LAA544 baby shoe
rack, suitable for children aged 2-8
years. Children's shoes rack space 8
channels can be overlaid on each
other.
There are 3 colors purple, green,
orange
LLDPE plastic safety standards
EN71 Factory Certified ISO9001:
2000.
Size [width x length x height]: 25 x 88 x 32 cm
http://leradoshop.tarad.com/product.detail_684846_th_3253687
153
Figure 4.93 Toilet bowl for children
Water Closet / S-trap: Close Coupled / Single Flush.
Googai, toilet bowl models (Hygiene).
Two-piece toilet bowl for children.
Sewer floor model (S-Trap) length 125 mm sewer or cause the counter to increase by 180 mm
protruding from the wall before installing the toilet.
For children aged 3-10 years with a cute design radiator cap style egg is available in four
colors, green kiwi, lemon yellow, pink and blue sea
A system of cleansing Wash Down.
Water saving just 3.75 liters of water.
Boiler Equipment Model C9512.
Seat Cover Model C9007 impact resistance does not break easily. Scratch-resistant loads
more.
Valve Open - Closed water model CT190C6 (HM).
Joint sewer C7920 device model based on the floor (Floor Fixing) Model C9433.
Price: 3,900 baht per each.
www.homesolutioncenter.co.th
154
Figure 4.94 Wall hung for children
Googai basin for the younger generation (Hygiene).
Size 500 x 360 x 352 mm
can choose to place on the counter to add
strength.
Prevent a drop of up to climb.
A standard faucet holes installation faucet out
from the wall.
Overflow with overflow protection and cover
versions of C9843.
Use tap water coupled with the generation CT171C23.
Price: 2,900 baht per each.
www.homesolutioncenter.co.th
Figure 4.95 The dish soap
The dish soap brands American standard with
embedded tissue brands American standard.
Price: 100 baht per set
http://www.plazathai.com/tag
155
Figure 4.96 Settlement hang
NFH-HANG-02 hose, white settlement (HANG) Code: 000327.
Price: 136.00 Baht
You Save: 39.00 Baht
Description:.
(Promotions Buy 9 get 1) payment of PVC hose, white
Hang utilizing a standard export. Product Warranty All
models all colors.
http://www.cjnutty.com/product.detail_563757_th_268835
Teacher Room
Figure 4.97 Conference table
Price include vat 20,000 Baht
Conference table series FUTURE
4800120
Conference Table Size 480 * 120
* 75 with a series plugs Electricity
+ phone + computer + Internet
(materials melamine with
aluminum box, light rail).
http://www.rockyfurniture.com/
product.detail_0_th_1312125#
156
Figure 4.98 Teacher desk
3 seats desk
Price include VAT 18,000 Baht
CCT-01 desk, desk set 3 seats.
242 (D) * 242 (W) * 111 (H)
cm / solicitation skin color is
white / black Top plate thickness
25 mm / Conduit systems. Chairs
not included.
http://www.rockyfurniture.com/
product-th-72837-2089406-เวิ�ร �คัสเตชุ��น+CCT+01.html#
Figure 4.99 Cabinet
Cabinet (CM-950) Code: 000023.
Price: $ 0.00 (price excluding tax $ 0.00.)
Description: Cabinet on air / below
Hanger for hanging files.
(Size W.90 * D.40 * H.160cm.).
There are various colors to choose from.
Price: 2,400 baht.
http://www.rockyfurniture.com/product-th-72832-2052928-
ต��เหล กเก บเอกสาร+4+ล�#นชุ�ก+DA+104.html
157
Figure 4.100 Filing cabinet
Steel 4 drawer filing cabinet DA-104 Code: 000254.
Ask price
Description:
Code DA-104
External Dimensions (W x L x H) mm 464x616x1322
Available colors for gray, gray switch, cream
Number key (set) 1
Price per unit (U.S.) Call for price
Brand ROCKY
Description 4 drawer filing cabinet steel handles Type border
aluminum
Usage and other features. Suitable for hanging file size foolscap
And put the documents and files. All drawers lock
Price: 1,050 baht
http://www.rockyfurniture.com/product-th-72832-2052928-ต��เหล กเก บเอกสาร+4+ล�#น
ชุ�ก+DA+104.html#
158
Figure 4.101 Locker
Locker doors 18 (LK-6118) Product Code: 000062.
Price: 6920.00 USD (excluding tax 6467.29 U.S.).
Description:
Manufacturing facility, locker, lockers, locker, lockers, lockers,
cabinets locker
Code LK-6118
External Dimensions (W x L x H) mm 914x457x1830.
Gray color is available in alternate, cream
Number key (set) 18
Price per Unit (U.S.)
Brand ROCKY
Details the 18 Locker door
Usage and other features 18 lockers in all fields and lock the door latch
For the strap lock
http://www.rockyfurniture.com/product-th-651483-429092-ต��
ล อคัเกอร�+18+ประต�(LK+6118).html#
Figure 4.102 Suite bathroom
Product Name: Suite bathroom
Code: K00000632.
Categories: 22 41 00 (residential, sanitary ware).
Price: 3,250.00 Baht
URL: http://material.thaicontractors.com/5554/.
K-2960X White Toilet KARAT
K-1120 white sinks KARAT.
159
GLOBO GA-01-325-11 White / washing line
Entered Soap K-424 KARAT.
The paper K-425 KARAT
Figure 4.103 Executive Desk Set
Product Name: Executive Desk Set Melamine Color Cherry / Black.
Code Order (Order Code): TTN01-00375.
Model (Model): BF SPE 2.
Brand (Brand): Boffo.
Price: 11,800 baht
Figure 4.104 Teacher PC
Inspiron 19 - T201018TH All in One PC
Code: 000489
Price: 18,490.00 baht
160
Description: Intel Pentium E5400(2.7 GHz 800 Mhz 2MB L2 Cache) / Memory 2Gb / Hard
Drive 250Gb / Display/Monitor 18.5" WXGA / DVD -RW / Wireless 802.11 B/G
Processor Intel Pentium E5400(2.7 GHz 800 Mhz 2MB L2 Cache)
Memory 2 GB
Hard Drive 320 GB
Display/Monitor 18.5" WXGA
Optical device DVD -RW
Graphic Card Integ Graphics
Operating System (Vista) Ubuntu
Service/Warranty 1 Year Onsite Service
Anti-Virus McAfee 30days
Sound Card N/A
Mouse Optical USB Mouse
Speakers 2W X 2(Internal)
Keyboard PS2 Thai & Eng
Media Card Reader 8 IN 1
Network Ethernet 10/100/1000
56K Modem N/A
Tongle N/A
Other Wireless 802.11 B/G
http://www.rannotebook.com/
product.detail_612940_th_2856830
Figure 4.105 Chair row
161
Chair row VC-620 Code: 000430.
Price 980 Baht
Description: Chair row size [length x width x height]: 104-162-21 x 58 x 77.5 cm
Playground & Stadium
Figure 4.106 Playground set
Package at a price of 169,000 Baht of this total does not include taxes, transportation and
VAT.
Players include
1. Set Kindergarten 01 1 set of 98,000 Baht
2. 6 plastic seats at the carousel of a set price 12,500 Baht
3. Horse jumping six plastic seats at a set price of 12,500 Baht
4. Spring Rocking Hippo 2 copies per set price 23,000 Baht, 46,000Baht
http://www.sanarmdeklen.com/index.php?page=product&productid=742&category=50
162
Stadium
Figure 4.107 Gold Footballs
Price 3,500 Baht
L510 Gold children
Suitable for children aged 2-8 years.
LLDPE plastic safety standards EN71 Factory
Certified ISO9001: 2000.
Size [width x length x height]: 66 x 110 x 78 cm
Figure 4.108 Hoop Basketball
Price 3,500 Baht
LAG501 suitable for children aged 2-8 years.
Big hoop adjustable
LLDPE plastic safety standards EN71 Factory
Certified ISO9001: 2000.
163
Size [width x length x height]: 70 x 70 x 167 cm
http://leradoshop.tarad.com/product.detail_684951_th_3254476#
Figure 4.109 Balls for children
7 soft ball leaves.
Code: 002988.
Price: 75.00 Baht
Description:
Ball for Children designs pooh, sponge box, thomas, including cartoons disney, garfields,.
dora (yellow), dora (pink), CAR, barney, toy story, CAR (red), Ang Pang, sesame street.
Size of the ball about 4 inches (diameter) was cleaned.
http://happykids.tarad.com/product.detail_406415_th_1266343
Figure 4.110 Guitar Rock Star
Features:
- Four New Electronic Guitar rhythms.
- Realistic Electronic Guitar Sounds.
- Different Rhythms Transition.
- Real Steel Strings.
164
- Dynamic built-in Amplifier.
- Tremolo Bar
- V-Shape Neck.
- Shoulder Strap.
- Auto power off.
Price: 240 baht http://premium.tarad.com/product/ก&ต�า%20Rock%20Star%20 ส�ดเท�-
3551777.html
Figure 4.111 Jigsaw toy
Product Name: TY1018 Jigsaw toy 50 pieces Description:
The plastic toy, there are no sharp edge, not harmful to
children.
Code: 000043
Shop: Shop and play fun toy.com
Price: 363.00 Baht
http://premium.tarad.com/product/TY1018%20 ต�วิต�อสร�างสรรคั�%20 ข่นาดกลาง
%2050%20 ชุ�#น-3493810.html
Figure 4.112 Soft balls
A variety of colorful plastic balls, made in Thailand by Apex Toys for children to play put the
tent put in pens separated children. Training in the use of muscle Children often play at the
Spa put together. This ball is very soft plastic. Spa put together, it does not matter.
2.8-inch size balls packed in mesh bags of 100 balls.
Price: 270 baht
http://www.jungjiki.com/product.detail_0_th_3243293
165
Figure 4.113 AID count
Aid from the 1-100 number help advance the
learning of children from 4 years old and
over are made of wood colors to your child
is not tired of learning.
Size 260 * 332 * 50 mm
Price: 2,480 baht
http://nunsub.com/catalog.php?
idp=42&page=
4.1.7 Logistics Management
Logistics is the management of the flow of the goods, information and other resources in a
repair cycle between the point of origin and the point of consumption in order to meet the
requirements of customers. Logistics involves the integration of information, transportation,
inventory, warehousing, material handling, and packaging, and occasionally security.
Logistics is a channel of the supply chain which adds the value of time and place utility.
166
Today the complexity of production logistics can be modeled, analyzed, visualized and
optimized by plant simulation software. (Wikipedia 2010)
Logistics management is that part of the supply chain which plans, implements and controls
the efficient, effective forward and reverse flow and storage of goods, services and related
information between the point of origin and the point of consumption in order to meet
customer and legal requirements. A professional working in the field of logistics management
is called a logistician.
Logistics management is known by many names, the most common are as follows :
Materials Management
Channel Management
Distribution (or Physical Distribution)
Business or Logistics Management or
Supply Chain Management
Our service transportation
We divide our transportation in to 2 types which are transportation for children to pick
up the children all around school area and transportation of running business
The first transportation type children pick up type we will go and pick up the children
who live near or around the school that their parent could not take their children to school
with monthly cost 3,500 bath per 1 child
The second type transportation for running business which will include teacher
meeting, seminar or conference and excursion of the children outside the school. The school
driver will take and pick up wherever they need to go without any cost
167
4.2 Cost of investment
Figure 4.114 Billboard of school
*Figure Example of school’s billboard
http://www.pantipmarket.com/mall/cppcorp/?node=showroom
The billboard of INTER PETIT SCHOOL order from CCP CORPORATION CO.,LTD
72/7 Moo.2 Patumthanee road, Tumbon Samkhok, Samkhok distict, Pathumthanee 12160.
Telephone 02-9791240-1. Type of billboard is iron of logo and school name in blue color.
The size of banner is about 5 meaters and hight 3 meters. The background color of billbroard
is white color and it price 21,000 baht. The logo size as 2*2 meters 24,500 baht. The front
size use 27 inches at price 1,530 baht per character and there are 16 characters that price
264,480 baht. Total price of billboard is 69,980 baht this price include the service.
- Billboard Tax
168
Inter Petit chool is a private school which do not pay for tax label under the law schools
or private institutions under the law of doctoral institutions.
http://www.avaccount.com/wb/show.php?No=40167&c=act
- Juristic person registration
Instrument established school.
Submit the name of school as INTER PETIT SCHOOL which do not the same as
other school.
Information for rigister:
1. Permit the establishment of formal schools. (3,000 baht)
2. School name
3. Size of school
4. Level of education coures
5. Adress and telephone number
6. Logo of school
7. Dtail map showing area and the building of school.
8. Objecttive of school
9. Fund and asset of school
10. Board of director.
Inter Petit School have to pay Instrument Established School Fee for 3,000
baht.
169
Table 4.4 Cost of Investment
Cost of Investment
No. Description No. of product Price/unit Total
1 Billboard 1 21,000 21,000
2 Logo 1 24,500 24,500
3 Front 16 1,530 24,480
4 Instrument established school 1 3,000 3,000
Total 72,980
http://www.matichon.co.th/news_detail.php?
newsid=1286252187&grpid=03&catid=&subcatid=
http://www.edba.in.th/main/Adver/Trasarn3.pdf
Cost of school constuction.
For the constuction in area of 2,640 square meter we hire work construction company
which is KORNARCH DESIGN at the total cost assessment about 13,275,000 baht which
consist of:
9 Classrooms with toilets
1 Teacher room with toilet
1 Director room with toilet
1 swimming pool size 25*12.6 meters addition with 5 bathrooms
1 Cafeteria with toilet
1 Shop of school
170
1 playground
http://kornarch.blogspot.com/
4.3 Investment Cost
4.3.1. Machine/Equipment/Tool
Table 4.5 Machine/Equipment/Tool
Total of Doctor 1-3 classroom elementNo. Description No. product Price/unit Total1 Student desk &chairs 30 2,100 63,0002 Board 6 1,690 10,1403 Write board pen & brush broad 30 39 1,1704 Teacher's desk & chair 3 3,600 10,8005 Toy doctor set 30 99 2,9706 Handy Doctor set 6 790 4,7407 Doctor set 30 85 2,5508 Set ambulance fun 3 1,249 3,7389 Children bad 3 800 2,40010 Book Shelf 6 1,880 11,28011 Picture book series 6 192 1,15212 Vanity and chair 3 2,380 7,14013 Shoe rack 3 2,800 8,40014 Toilet bowl for children 6 3,900 23,40015 Wall hung for children 12 2,900 34,80016 The dish soap 6 100 60017 Settlement hang 6 136 81618 Total 189,096
171
Total of Police1-3 classroom elementNo. Description No. product Price/unit Total1 Student Desk & chair 30 2,100 63,0002 Board 6 1,690 10,1403 Write board pen & Brush board 30 39 1,1704 Teacher's desk &chair 3 3,600 10,8005 Toy gun-police 15 75 1,1256 Gun streamer 15 180 2,7007 Gun Sound 15 120 1,8008 RC car racing 9 220 1,9809 Helicopter 9 790 7,11010 Book Shelf 6 1,880 11,28011 Picture book series 6 192 1,15212 Vanity and chair 3 2,380 7,14013 Shoe rack 3 2,800 8,40014 Toilet bowl for children 6 3,900 23,40015 Wall hung for children 12 2,900 34,80016 The dish soap 6 100 60017 Settlement hang 6 136 81618 Total 187,413
Total of Pilot1-3 classroom elementNo. Description No. product Price/unit Total1 Student Desk & chair 30 2,100 63,0002 Board 6 1,690 10,1403 Write board pen & Brush board 30 39 1,1704 Teacher's desk &chair 3 3,600 10,8005 RC plane 12 1,290 15,4806 Air force JHR Sea Bird 2CH 6 1,800 10,8007 Plane and racing 6 680 4,0808 Book Shelf 6 1,880 11,2809 Picture book series 6 192 1,15210 Vanity and chair 3 2,380 7,14011 Shoe rack 3 2,800 8,40012 Toilet bowl for children 6 3,900 23,40013 Wall hung for children 12 2,900 34,80014 The dish soap 6 100 60015 Settlement hang 6 136 81616 Total 203,058
172
Total of Teacher room elementNo. Description No. product Price/unit Total1 Conference table 1 20,000 20,0002 3 seat desk set 5 18,000 90,0003 Cabinet 2 2,400 4,8004 Filing cabinet 2 1,050 2,1005 Locker 1 6,920 6,9206 KARAT GLOBO suite bathroom 1 3,250 3,2507 Executive Desk set 1 11,800 11,8008 Computer PC 16 18,490 295,8409 Chair row 1 980 98010 Total 435,690
Total Playground & Stadium ElementNo. Description No. product Price/unit Total1 Playgroung set 1 169,000 169,0002 Gold football 2 3,500 7,0003 Hoop Basketball 2 3,500 7,0004 Ball for children 25 75 1,8755 Guitar Rock Star 3 240 7206 jigsaw toy 4 363 1,4527 Soft ball 6 270 1,6208 AID count 5 2,480 12,4009 Total 201,067
173
4.3.2. Depreciation
OperatingDoctor classroom Amount JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC TotalStudent desk &chairs 63,000 1,050 1,050 1,050 1,050 1,050 1,050 1,050 1,050 1,050 1,050 1,050 1,050 12,600Board 10,140 169 169 169 169 169 169 169 169 169 169 169 169 2,028Write board pen & brush broad
1,170 20 20 20 20 20 20 20 20 20 20 20 20 234
Teacher's desk & chair 10,800 180 180 180 180 180 180 180 180 180 180 180 180 2160Toy doctor set 2,970 50 50 50 50 50 50 50 50 50 50 50 50 594Handy Doctor set 4,740 79 79 79 79 79 79 79 79 79 79 79 79 948Doctor set 2,550 43 43 43 43 43 43 43 43 43 43 43 43 510Set ambulance fun 3,738 62 62 62 62 62 62 62 62 62 62 62 62 748Children bad 2,400 40 40 40 40 40 40 40 40 40 40 40 40 480Book Shelf 11,280 188 188 188 188 188 188 188 188 188 188 188 188 2,256Picture book series 1,152 26 26 26 26 26 26 26 26 26 26 26 26 310Vanity and chair 7,140 119 119 119 119 119 119 119 119 119 119 119 119 1,428Shoe rack 8,400 140 140 140 140 140 140 140 140 140 140 140 140 1,680Toilet bowl for children 23,400 390 390 390 390 390 390 390 390 390 390 390 390 4,680Wall hung for children 34,800 580 580 580 580 580 580 580 580 580 580 580 580 6,960The dish soap 600 10 10 10 10 10 10 10 10 10 10 10 10 120Settlement hang 816 14 14 14 14 14 14 14 14 14 14 14 14 163Total 189,096 3,160 3,160 3,160 3,160 3,160 3,160 3,160 3,160 3,160 3,160 3,160 3,160 37,899
Table 4.6 Total Depreciation year 2011-20
Total Depreciation year 2011
174
Police classroom Amount JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC TotalStudent Desk & chair 63,000 1,050 1,050 1,050 1,050 1,050 1,050 1,050 1,050 1,050 1,050 1,050 1,050 12,600Board 10,140 169 169 169 169 169 169 169 169 169 169 169 169 2,028Write board pen & Brush board
1,170 20 20 20 20 20 20 20 20 20 20 20 20 234
Teacher's desk &chair 10,800 180 180 180 180 180 180 180 180 180 180 180 180 2160Toy gun-police 1,125 19 19 19 19 19 19 19 19 19 19 19 19 225Gun streamer 2,700 45 45 45 45 45 45 45 45 45 45 45 45 540Gun Sound 1,800 30 30 30 30 30 30 30 30 30 30 30 30 360RC car racing 1,980 33 33 33 33 33 33 33 33 33 33 33 33 396Helicopter 7,110 119 119 119 119 119 119 119 119 119 119 119 119 1,422Book Shelf 11,280 188 188 188 188 188 188 188 188 188 188 188 188 2,256Picture book series 1,152 26 26 26 26 26 26 26 26 26 26 26 26 310Vanity and chair 7,140 119 119 119 119 119 119 119 119 119 119 119 119 1,428Shoe rack 8,400 140 140 140 140 140 140 140 140 140 140 140 140 1,680Toilet bowl for children 23,400 390 390 390 390 390 390 390 390 390 390 390 390 4,680Wall hung for children 34,800 580 580 580 580 580 580 580 580 580 580 580 580 6,960The dish soap 600 10 10 10 10 10 10 10 10 10 10 10 10 120Settlement hang 816 14 14 14 14 14 14 14 14 14 14 14 14 163Total 187,413 3,132 3,132 3,132 3,132 3,132 3,132 3,132 3,132 3,132 3,132 3,132 3,132 37,562
Pilot Classroom Amount JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Total
175
Student Desk & chair 63,000 1,050 1,050 1,050 1,050 1,050 1,050 1,050 1,050 1,050 1,050 1,050 1,050 12,600Board 10,140 169 169 169 169 169 169 169 169 169 169 169 169 2,028Write board pen & Brush board
1,170 20 20 20 20 20 20 20 20 20 20 20 20 234
Teacher's desk &chair 10,800 180 180 180 180 180 180 180 180 180 180 180 180 2,160RC plane 15,480 258 258 258 258 258 258 258 258 258 258 258 258 3,096Air force JHR Sea Bird 2CH
10,800 180 180 180 180 180 180 180 180 180 180 180 180 2,160
Plane and racing 4,080 68 68 68 68 68 68 68 68 68 68 68 68 816Book Shelf 11,280 188 188 188 188 188 188 188 188 188 188 188 188 2,256Picture book series 1,152 26 26 26 26 26 26 26 26 26 26 26 26 310Vanity and chair 7,140 119 119 119 119 119 119 119 119 119 119 119 119 1,428Shoe rack 8,400 140 140 140 140 140 140 140 140 140 140 140 140 1,680Toilet bowl for children 23,400 390 390 390 390 390 390 390 390 390 390 390 390 4,680Wall hung for children 34,800 580 580 580 580 580 580 580 580 580 580 580 580 6,960The dish soap 600 10 10 10 10 10 10 10 10 10 10 10 10 120Settlement hang 816 14 14 14 14 14 14 14 14 14 14 14 14 163Total 203,058 3,392 3,392 3,392 3,392 3,392 3,392 3,392 3,392 3,392 3,392 3,392 3,392 40,691
Playground & stadium
Amount JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Total
Playground set 169,000 2,817 2,817 2,817 2,817 2,817 2,817 2,817 2,817 2,817 2,817 2,817 2,817 33,800
176
Gold football 7,000 117 117 117 117 117 117 117 117 117 117 117 117 1,400Hoop Basketball
7,000 117 117 117 117 117 117 117 117 117 117 117 117 1,400
Ball for children
1,875 31 31 31 31 31 31 31 31 31 31 31 31 375
Guitar Rock Star
720 12 12 12 12 12 12 12 12 12 12 12 12 144
jigsaw toy 1,452 61 61 61 61 61 61 61 61 61 61 61 61 726Soft ball 1,620 27 27 27 27 27 27 27 27 27 27 27 27 324AID count 12,400 207 207 207 207 207 207 207 207 207 207 207 207 2,480Total 201,067 3,389 3,389 3,389 3,389 3,389 3,389 3,389 3,389 3,389 3,389 3,389 3,389 40,649
Total Operation Depreciation
780,634 13,073 13,073 13,073 13,073 13,073 13,073 13,073 13,073 13,073 13,073 13,073 13,073 156,876
AdministrationPre-Investment Cost
Amount JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Total
Billboard 21,000 350 350 350 350 350 350 350 350 350 350 350 350 4,200Logo 24,500 408 408 408 408 408 408 408 408 408 408 408 408 4,900
177
Front 24,480 408 408 408 408 408 408 408 408 408 408 408 408 4,896Instrument established school
3,000 50 50 50 50 50 50 50 50 50 50 50 50 600
School Constructions
13,275,000
221,250 221,250 221,250 221,250 221,250 221,250 221,250 221,250 221,250 221,250 221,250 221,250 2,655,000
Total 13,347,980
222466 222466 222466 222466 222466 222466 222466 222466 222466 222466 222466 222466 2,669,596
Teacher Room Amount JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC TotalConference table 20,000 333 333 333 333 333 333 333 333 333 333 333 333 4,0003 seat desk set 90,000 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 18,000Cabinet 4,800 80 80 80 80 80 80 80 80 80 80 80 80 960Filing cabinet 2,100 35 35 35 35 35 35 35 35 35 35 35 35 420Locker 6,920 115 115 115 115 115 115 115 115 115 115 115 115 1,384KARAT GLOBO suite bathroom
3,250 54 54 54 54 54 54 54 54 54 54 54 54 650
Executive Desk set 11,800 197 197 197 197 197 197 197 197 197 197 197 197 2,360Computer PC 295,840 4,931 4,931 4,931 4,931 4,931 4,931 4,931 4,931 4,931 4,931 4,931 4,931 59,168Chair row 980 41 41 41 41 41 41 41 41 41 41 41 41 490Total 435,690 7286 7286 7286 7286 7286 7286 7286 7286 7286 7286 7286 7286 87,432
Total Administration Depreciation
13,783,670 229,752 229,752 229,752 229,752 229,752 229,752 229,752 229,752 229,752 229,752 229,752 229,752 2,757,024
178
Total Depreciation Year 2012
OperatingDoctor classroom Amount JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Total
179
Student desk &chairs 50,400 1,050 1,050 1,050 1,050 1,050 1,050 1,050 1,050 1,050 1,050 1,050 1,050 12,600Board 8,112 169 169 169 169 169 169 169 169 169 169 169 169 2,028Write board pen & brush broad
936 20 20 20 20 20 20 20 20 20 20 20 20 234
Teacher's desk & chair 8,640 180 180 180 180 180 180 180 180 180 180 180 180 2160Toy doctor set 2,376 50 50 50 50 50 50 50 50 50 50 50 50 594Handy Doctor set 3,792 79 79 79 79 79 79 79 79 79 79 79 79 948Doctor set 2,040 43 43 43 43 43 43 43 43 43 43 43 43 510Set ambulance fun 2,690 62 62 62 62 62 62 62 62 62 62 62 62 748Children bad 1,920 40 40 40 40 40 40 40 40 40 40 40 40 480Book Shelf 9,024 188 188 188 188 188 188 188 188 188 188 188 188 2,256Picture book series 810 26 26 26 26 26 26 26 26 26 26 26 26 310Vanity and chair 5,712 119 119 119 119 119 119 119 119 119 119 119 119 1,428Shoe rack 6,720 140 140 140 140 140 140 140 140 140 140 140 140 1,680Toilet bowl for children 18,750 390 390 390 390 390 390 390 390 390 390 390 390 4,680Wall hung for children 27,840 580 580 580 580 580 580 580 580 580 580 580 580 6,960The dish soap 480 10 10 10 10 10 10 10 10 10 10 10 10 120Settlement hang 653 14 14 14 14 14 14 14 14 14 14 14 14 163Total 150,895 3,160 3,160 3,160 3,160 3,160 3,160 3,160 3,160 3,160 3,160 3,160 3,160 37,899
Police classroom Amount JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC TotalStudent Desk & chair 50,400 1,050 1,050 1,050 1,050 1,050 1,050 1,050 1,050 1,050 1,050 1,050 1,050 12,600Board 8,112 169 169 169 169 169 169 169 169 169 169 169 169 2,028Write board pen & Brush board
936 20 20 20 20 20 20 20 20 20 20 20 20 234
Teacher's desk & chair 8,640 180 180 180 180 180 180 180 180 180 180 180 180 2160Toy gun-police 900 19 19 19 19 19 19 19 19 19 19 19 19 225
180
Gun streamer 2,160 45 45 45 45 45 45 45 45 45 45 45 45 540Gun Sound 1,440 30 30 30 30 30 30 30 30 30 30 30 30 360RC car racing 1,584 33 33 33 33 33 33 33 33 33 33 33 33 396Helicopter 5,688 119 119 119 119 119 119 119 119 119 119 119 119 1,422Book Shelf 9,024 188 188 188 188 188 188 188 188 188 188 188 188 2,256Picture book series 810 26 26 26 26 26 26 26 26 26 26 26 26 310Vanity and chair 5,712 119 119 119 119 119 119 119 119 119 119 119 119 1,428Shoe rack 6,720 140 140 140 140 140 140 140 140 140 140 140 140 1,680Toilet bowl for children 18,750 390 390 390 390 390 390 390 390 390 390 390 390 4,680Wall hung for children 27,840 580 580 580 580 580 580 580 580 580 580 580 580 6,960The dish soap 480 10 10 10 10 10 10 10 10 10 10 10 10 120Settlement hang 653 14 14 14 14 14 14 14 14 14 14 14 14 163Total 149,849 3,132 3,132 3,132 3,132 3,132 3,132 3,132 3,132 3,132 3,132 3,132 3,132 37,562
Pilot Classroom Amount JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Total
Student Desk & chair 50,400 1,050 1,050 1,050 1,050 1,050 1,050 1,050 1,050 1,050 1,050 1,050 1,050 12,600
Board 8,112 169 169 169 169 169 169 169 169 169 169 169 169 2,028Write board pen & Brush board
936 20 20 20 20 20 20 20 20 20 20 20 20 234
Teacher's desk & chair 8,640 180 180 180 180 180 180 180 180 180 180 180 180 2160RC plane 12,384 258 258 258 258 258 258 258 258 258 258 258 258 3,096Air force JHR Sea Bird 2CH 8,640 180 180 180 180 180 180 180 180 180 180 180 180 2,160Plane and racing 3,264 68 68 68 68 68 68 68 68 68 68 68 68 816Book Shelf 9,024 188 188 188 188 188 188 188 188 188 188 188 188 2,256Picture book series 810 26 26 26 26 26 26 26 26 26 26 26 26 310
181
Vanity and chair 5,712 119 119 119 119 119 119 119 119 119 119 119 119 1,428Shoe rack 6,720 140 140 140 140 140 140 140 140 140 140 140 140 1,680Toilet bowl for children 18,750 390 390 390 390 390 390 390 390 390 390 390 390 4,680Wall hung for children 27,840 580 580 580 580 580 580 580 580 580 580 580 580 6,960The dish soap 480 10 10 10 10 10 10 10 10 10 10 10 10 120Settlement hang 653 14 14 14 14 14 14 14 14 14 14 14 14 163Total 162,365 3,392 3,392 3,392 3,392 3,392 3,392 3,392 3,392 3,392 3,392 3,392 3,392 40,691
Playground & stadium Amount JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC TotalPlayground set 135,200 2,817 2,817 2,817 2,817 2,817 2,817 2,817 2,817 2,817 2,817 2,817 2,817 33,800Gold football 5,600 117 117 117 117 117 117 117 117 117 117 117 117 1,400Hoop Basketball 5,600 117 117 117 117 117 117 117 117 117 117 117 117 1,400Ball for children 1,500 31 31 31 31 31 31 31 31 31 31 31 31 375Guitar Rock Star 576 12 12 12 12 12 12 12 12 12 12 12 12 144jigsaw toy 1,162 24 24 24 24 24 24 24 24 24 24 24 24 290Soft ball 1,296 27 27 27 27 27 27 27 27 27 27 27 27 324AID count 9,920 207 207 207 207 207 207 207 207 207 207 207 207 2,480
182
Total 160,854 3,352 3,352 3,352 3,352 3,352 3,352 3,352 3,352 3,352 3,352 3,352 3,352 40,213
Total Operation Depreciation
623,963 13,036 13,036 13,036 13,036 13,036 13,036 13,036 13,036 13,036 13,036 13,036 13,036 156,432
Teacher Room Amount JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC TotalConference table 16,000 333 333 333 333 333 333 333 333 333 333 333 333 4,0003 seat desk set 72,000 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 18,000Cabinet 3,840 80 80 80 80 80 80 80 80 80 80 80 80 960Filing cabinet 1,680 35 35 35 35 35 35 35 35 35 35 35 35 420Locker 5,536 115 115 115 115 115 115 115 115 115 115 115 115 1,384KARAT GLOBO suite bathroom
2,600 54 54 54 54 54 54 54 54 54 54 54 54 650
Executive Desk set 9,440 197 197 197 197 197 197 197 197 197 197 197 197 2,360Computer PC 236,672 4,931 4,931 4,931 4,931 4,931 4,931 4,931 4,931 4,931 4,931 4,931 4,931 59,168Chair row 784 16 16 16 16 16 16 16 16 16 16 16 16 196Total 348,552 7261 7261 7261 7261 7261 7261 7261 7261 7261 7261 7261 7261 87,138
183
Administration
Pre-Investment Cost
Amount JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Total
Billboard 16,800 350 350 350 350 350 350 350 350 350 350 350 350 4,200Logo 19,600 408 408 408 408 408 408 408 408 408 408 408 408 4,900Front 19,584 408 408 408 408 408 408 408 408 408 408 408 408 4,896Instrument established school
2,400 50 50 50 50 50 50 50 50 50 50 50 50 600
School Constrution
10,620,000 221,250 221,250 221,250 221,250 221,250 221,250 221,250 221,250 221,250 221,250 221,250 221,250 2,655,000
Total 10,678,384 222466 222466 222466 222466 222466 222466 222466 222466 222466 222466 222466 222466 2,669,596
Total Administration Depreciation
11,026,936 229,727 229,727 229,727 229,727 229,727 229,727 229,727 229,727 229,727 229,727 229,727 229,727 2,756,734
184
OperatingDoctor classroom Amount JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Total
Student desk &chairs 37,800 1,050 1,050 1,050 1,050 1,050 1,050 1,050 1,050 1,050 1,050 1,050 1,050 12,600
Board 6,084 169 169 169 169 169 169 169 169 169 169 169 169 2,028
Write board pen & brush broad
702 20 20 20 20 20 20 20 20 20 20 20 20 234
Teacher's desk & chair 6,480 180 180 180 180 180 180 180 180 180 180 180 180 2160
Toy doctor set 1,782 50 50 50 50 50 50 50 50 50 50 50 50 594
Handy Doctor set 2,844 79 79 79 79 79 79 79 79 79 79 79 79 948
Doctor set 1,530 43 43 43 43 43 43 43 43 43 43 43 43 510
Set ambulance fun 1,912 62 62 62 62 62 62 62 62 62 62 62 62 748
Children bad 1,440 40 40 40 40 40 40 40 40 40 40 40 40 480
Book Shelf 6,768 188 188 188 188 188 188 188 188 188 188 188 188 2,256
Picture book series 530 26 26 26 26 26 26 26 26 26 26 26 26 310
Vanity and chair 4,284 119 119 119 119 119 119 119 119 119 119 119 119 1,428
185
Shoe rack 5,040 140 140 140 140 140 140 140 140 140 140 140 140 1,680
Toilet bowl for children 14,070 390 390 390 390 390 390 390 390 390 390 390 390 4,680
Wall hung for children 20,880 580 580 580 580 580 580 580 580 580 580 580 580 6,960
The dish soap 360 10 10 10 10 10 10 10 10 10 10 10 10 120
Settlement hang 490 14 14 14 14 14 14 14 14 14 14 14 14 163
Total 112,996 3,160 3,160 3,160 3,160 3,160 3,160 3,160 3,160 3,160 3,160 3,160 3,160 37,899Total Depreciation year 2013
Police classroom Amount JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC TotalStudent Desk & chair 37,800 1,050 1,050 1,050 1,050 1,050 1,050 1,050 1,050 1,050 1,050 1,050 1,050 12,600Board 6,084 169 169 169 169 169 169 169 169 169 169 169 169 2,028Write board pen & Brush board
702 20 20 20 20 20 20 20 20 20 20 20 20 234
Teacher's desk & chair 6,480 180 180 180 180 180 180 180 180 180 180 180 180 2160Toy gun-police 675 19 19 19 19 19 19 19 19 19 19 19 19 225Gun streamer 1,620 45 45 45 45 45 45 45 45 45 45 45 45 540Gun Sound 1,080 30 30 30 30 30 30 30 30 30 30 30 30 360RC car racing 1,188 33 33 33 33 33 33 33 33 33 33 33 33 396Helicopter 4,266 119 119 119 119 119 119 119 119 119 119 119 119 1,422Book Shelf 6,768 188 188 188 188 188 188 188 188 188 188 188 188 2,256Picture book series 530 26 26 26 26 26 26 26 26 26 26 26 26 310Vanity and chair 4,284 119 119 119 119 119 119 119 119 119 119 119 119 1,428Shoe rack 5,040 140 140 140 140 140 140 140 140 140 140 140 140 1,680Toilet bowl for children 14,070 390 390 390 390 390 390 390 390 390 390 390 390 4,680Wall hung for children 20,880 580 580 580 580 580 580 580 580 580 580 580 580 6,960The dish soap 360 10 10 10 10 10 10 10 10 10 10 10 10 120
186
Settlement hang 490 14 14 14 14 14 14 14 14 14 14 14 14 163Total 112,317 3,132 3,132 3,132 3,132 3,132 3,132 3,132 3,132 3,132 3,132 3,132 3,132 37,562
Pilot Classroom Amount JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC TotalStudent Desk & chair 37,800 1,050 1,050 1,050 1,050 1,050 1,050 1,050 1,050 1,050 1,050 1,050 1,050 12,600Board 6,084 169 169 169 169 169 169 169 169 169 169 169 169 2,028Write board pen & Brush board
702 20 20 20 20 20 20 20 20 20 20 20 20 234
Teacher's desk & chair 6,480 180 180 180 180 180 180 180 180 180 180 180 180 2160RC plane 9,288 258 258 258 258 258 258 258 258 258 258 258 258 3,096Air force JHR Sea Bird 2CH 6,480 180 180 180 180 180 180 180 180 180 180 180 180 2,160Plane and racing 2,448 68 68 68 68 68 68 68 68 68 68 68 68 816Book Shelf 6,768 188 188 188 188 188 188 188 188 188 188 188 188 2,256Picture book series 530 26 26 26 26 26 26 26 26 26 26 26 26 310Vanity and chair 4,284 119 119 119 119 119 119 119 119 119 119 119 119 1,428Shoe rack 5,040 140 140 140 140 140 140 140 140 140 140 140 140 1,680Toilet bowl for children 14,070 390 390 390 390 390 390 390 390 390 390 390 390 4,680Wall hung for children 20,880 580 580 580 580 580 580 580 580 580 580 580 580 6,960The dish soap 360 10 10 10 10 10 10 10 10 10 10 10 10 120Settlement hang 490 14 14 14 14 14 14 14 14 14 14 14 14 163Total 121,704 3,392 3,392 3,392 3,392 3,392 3,392 3,392 3,392 3,392 3,392 3,392 3,392 40,691
187
Playground & stadium Amount JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Total
Playground set 101,400 2,817 2,817 2,817 2,817 2,817 2,817 2,817 2,817 2,817 2,817 2,817 2,817 33,800Gold football 4,200 117 117 117 117 117 117 117 117 117 117 117 117 1,400Hoop Basketball 4,200 117 117 117 117 117 117 117 117 117 117 117 117 1,400Ball for children 1,125 31 31 31 31 31 31 31 31 31 31 31 31 375Guitar Rock Star 432 12 12 12 12 12 12 12 12 12 12 12 12 144jigsaw toy 872 24 24 24 24 24 24 24 24 24 24 24 24 290Soft ball 972 27 27 27 27 27 27 27 27 27 27 27 27 324AID count 7,440 207 207 207 207 207 207 207 207 207 207 207 207 2,480Total 120,641 3,352 3,352 3,352 3,352 3,352 3,352 3,352 3,352 3,352 3,352 3,352 3,352 40,213
Total Operation Depreciation
467,658 13,036 13,036 13,036 13,036 13,036 13,036 13,036 13,036 13,036 13,036 13,036 13,036 156,432
AdministrationPre-Investment Cost
Amount JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Total
Billboard 12,600 350 350 350 350 350 350 350 350 350 350 350 350 4,200
Logo 14,700 408 408 408 408 408 408 408 408 408 408 408 408 4,900
Front 14,688 408 408 408 408 408 408 408 408 408 408 408 408 4,896
188
Instrument established school
1,800 50 50 50 50 50 50 50 50 50 50 50 50 600
School Constructions
7,965,000 221,250
221,250
221,250
221,250
221,250
221,250
221,250
221,250
221,250
221,250
221,250
221,250
2,655,000
Total 8,008,788 222466 222466 222466 222466 222466 222466 222466 222466 222466 222466 222466 222466 2,669,596
Teacher Room Amount JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Total
Conference table 12,000 333 333 333 333 333 333 333 333 333 333 333 333 4,0003 seat desk set 54,000 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 18,000Cabinet 2,880 80 80 80 80 80 80 80 80 80 80 80 80 960Filing cabinet 1,260 35 35 35 35 35 35 35 35 35 35 35 35 420Locker 4,152 115 115 115 115 115 115 115 115 115 115 115 115 1,384KARAT GLOBO suite bathroom
1,950 54 54 54 54 54 54 54 54 54 54 54 54 650
Executive Desk set 7,080 197 197 197 197 197 197 197 197 197 197 197 197 2,360Computer PC 177,504 4,931 4,931 4,931 4,931 4,931 4,931 4,931 4,931 4,931 4,931 4,931 4,931 59,168Chair row 588 16 16 16 16 16 16 16 16 16 16 16 16 196Total 261,414 7261 7261 7261 7261 7261 7261 7261 7261 7261 7261 7261 7261 87,138
Total Administration Depreciation
8,270,202 229,727 229,727 229,727 229,727 229,727 229,727 229,727 229,727 229,727 229,727 229,727 229,727 2,756,724
189
Operating
Doctor classroom Amount JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC TotalStudent desk &chairs 25,200 1,050 1,050 1,050 1,050 1,050 1,050 1,050 1,050 1,050 1,050 1,050 1,050 12,600Board 4,056 169 169 169 169 169 169 169 169 169 169 169 169 2,028Write board pen & brush broad 468 20 20 20 20 20 20 20 20 20 20 20 20 234Teacher's desk & chair 4,320 180 180 180 180 180 180 180 180 180 180 180 180 2160Toy doctor set 1,188 50 50 50 50 50 50 50 50 50 50 50 50 594Handy Doctor set 1,896 79 79 79 79 79 79 79 79 79 79 79 79 948Doctor set 1,020 43 43 43 43 43 43 43 43 43 43 43 43 510Set ambulance fun 1,164 62 62 62 62 62 62 62 62 62 62 62 62 748Children bad 960 40 40 40 40 40 40 40 40 40 40 40 40 480Book Shelf 4,512 188 188 188 188 188 188 188 188 188 188 188 188 2,256Picture book series 620 26 26 26 26 26 26 26 26 26 26 26 26 310Vanity and chair 2,852 119 119 119 119 119 119 119 119 119 119 119 119 1,428Shoe rack 3,360 140 140 140 140 140 140 140 140 140 140 140 140 1,680Toilet bowl for children 9,390 390 390 390 390 390 390 390 390 390 390 390 390 4,680Wall hung for children 13,920 580 580 580 580 580 580 580 580 580 580 580 580 6,960The dish soap 240 10 10 10 10 10 10 10 10 10 10 10 10 120Settlement hang 327 14 14 14 14 14 14 14 14 14 14 14 14 163Total 75,493 3,160 3,160 3,160 3,160 3,160 3,160 3,160 3,160 3,160 3,160 3,160 3,160 37,899
Total Depreciation year 2014
Police classroom Amount JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC TotalStudent Desk & chair 25,200 1,050 1,050 1,050 1,050 1,050 1,050 1,050 1,050 1,050 1,050 1,050 1,050 12,600
190
Board 4,056 169 169 169 169 169 169 169 169 169 169 169 169 2,028Write board pen & Brush board
468 20 20 20 20 20 20 20 20 20 20 20 20 234
Teacher's desk & chair 4,320 180 180 180 180 180 180 180 180 180 180 180 180 2160Toy gun-police 450 19 19 19 19 19 19 19 19 19 19 19 19 225Gun streamer 1,080 45 45 45 45 45 45 45 45 45 45 45 45 540Gun Sound 720 30 30 30 30 30 30 30 30 30 30 30 30 360RC car racing 792 33 33 33 33 33 33 33 33 33 33 33 33 396Helicopter 2,844 119 119 119 119 119 119 119 119 119 119 119 119 1,422Book Shelf 4,512 188 188 188 188 188 188 188 188 188 188 188 188 2,256Picture book series 620 26 26 26 26 26 26 26 26 26 26 26 26 310Vanity and chair 2,852 119 119 119 119 119 119 119 119 119 119 119 119 1,428Shoe rack 3,360 140 140 140 140 140 140 140 140 140 140 140 140 1,680Toilet bowl for children 9,390 390 390 390 390 390 390 390 390 390 390 390 390 4,680Wall hung for children 13,920 580 580 580 580 580 580 580 580 580 580 580 580 6,960The dish soap 240 10 10 10 10 10 10 10 10 10 10 10 10 120Settlement hang 327 14 14 14 14 14 14 14 14 14 14 14 14 163Total 75,151 3,132 3,132 3,132 3,132 3,132 3,132 3,132 3,132 3,132 3,132 3,132 3,132 37,562
Pilot Classroom Amount JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Total
191
Student Desk & chair 25,200 1,050 1,050 1,050 1,050 1,050 1,050 1,050 1,050 1,050 1,050 1,050 1,050 12,600Board 4,056 169 169 169 169 169 169 169 169 169 169 169 169 2,028Write board pen & Brush board
468 20 20 20 20 20 20 20 20 20 20 20 20 234
Teacher's desk &chair 4,320 180 180 180 180 180 180 180 180 180 180 180 180 2160RC plane 6,192 258 258 258 258 258 258 258 258 258 258 258 258 3,096Air force JHR Sea Bird 2CH
4,320 180 180 180 180 180 180 180 180 180 180 180 180 2,160
Plane and racing 1,632 68 68 68 68 68 68 68 68 68 68 68 68 816Book Shelf 4,512 188 188 188 188 188 188 188 188 188 188 188 188 2,256Picture book series 620 26 26 26 26 26 26 26 26 26 26 26 26 310Vanity and chair 2,852 119 119 119 119 119 119 119 119 119 119 119 119 1,428Shoe rack 3,360 140 140 140 140 140 140 140 140 140 140 140 140 1,680Toilet bowl for children 9,390 390 390 390 390 390 390 390 390 390 390 390 390 4,680Wall hung for children 13,920 580 580 580 580 580 580 580 580 580 580 580 580 6,960The dish soap 240 10 10 10 10 10 10 10 10 10 10 10 10 120Settlement hang 327 14 14 14 14 14 14 14 14 14 14 14 14 163Total 81,409 3,392 3,392 3,392 3,392 3,392 3,392 3,392 3,392 3,392 3,392 3,392 3,392 40,691
192
Playground & stadium Amount JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC TotalPlayground set 67,600 2,817 2,817 2,817 2,817 2,817 2,817 2,817 2,817 2,817 2,817 2,817 2,817 33,800Gold football 2,800 117 117 117 117 117 117 117 117 117 117 117 117 1,400Hoop Basketball 2,800 117 117 117 117 117 117 117 117 117 117 117 117 1,400Ball for children 750 31 31 31 31 31 31 31 31 31 31 31 31 375Guitar Rock Star 288 12 12 12 12 12 12 12 12 12 12 12 12 144jigsaw toy 582 24 24 24 24 24 24 24 24 24 24 24 24 290Soft ball 648 27 27 27 27 27 27 27 27 27 27 27 27 324AID count 4,960 207 207 207 207 207 207 207 207 207 207 207 207 2,480Total 80,428 3,352 3,352 3,352 3,352 3,352 3,352 3,352 3,352 3,352 3,352 3,352 3,352 40,213
Total Operation Depreciation
312,481 13,036 13,036 13,036 13,036 13,036 13,036 13,036 13,036 13,036 13,036 13,036 13,036 156,432
193
Teacher Room Amount JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC TotalConference table 8,000 333 333 333 333 333 333 333 333 333 333 333 333 4,0003 seat desk set 36,000 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 18,000Cabinet 1,920 80 80 80 80 80 80 80 80 80 80 80 80 960Filing cabinet 840 35 35 35 35 35 35 35 35 35 35 35 35 420Locker 2,768 115 115 115 115 115 115 115 115 115 115 115 115 1,384KARAT GLOBO suite bathroom
1,300 54 54 54 54 54 54 54 54 54 54 54 54 650
Executive Desk set 4,720 197 197 197 197 197 197 197 197 197 197 197 197 2,360Computer PC 118,336 4,931 4,931 4,931 4,931 4,931 4,931 4,931 4,931 4,931 4,931 4,931 4,931 59,168Chair row 392 16 16 16 16 16 16 16 16 16 16 16 16 196Total 174,276 7261 7261 7261 7261 7261 7261 7261 7261 7261 7261 7261 7261 87,138
AdministrationPre-Investment Amount JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Total
194
CostBillboard 8,400 350 350 350 350 350 350 350 350 350 350 350 350 4,200Logo 9,800 408 408 408 408 408 408 408 408 408 408 408 408 4,900Front 9,792 408 408 408 408 408 408 408 408 408 408 408 408 4,896Instrument established school
1,200 50 50 50 50 50 50 50 50 50 50 50 50 600
School Constructions
5,310,000 221,250 221,250 221,250 221,250 221,250 221,250 221,250 221,250 221,250 221,250 221,250 221,250 2,655,000
Total 5,339,192 222466 222466 222466 222466 222466 222466 222466 222466 222466 222466 222466 222466 2,669,596
Total Administration Depreciation
5,513,468 229,727 229,727 229,727 229,727 229,727 229,727 229,727 229,727 229,727 229,727 229,727 229,727 2,756,724
Total depreciation year 2015
195
OperatingDoctor classroom Amount JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC TotalStudent desk &chairs 12,600 1,050 1,050 1,050 1,050 1,050 1,050 1,050 1,050 1,050 1,050 1,050 1,050 12,600Board 2028 169 169 169 169 169 169 169 169 169 169 169 169 2,028Write board pen & brush broad
234 20 20 20 20 20 20 20 20 20 20 20 20 234
Teacher's desk & chair 2160 180 180 180 180 180 180 180 180 180 180 180 180 2160Toy doctor set 594 50 50 50 50 50 50 50 50 50 50 50 50 594Handy Doctor set 948 79 79 79 79 79 79 79 79 79 79 79 79 948Doctor set 510 43 43 43 43 43 43 43 43 43 43 43 43 510Set ambulance fun 748 62 62 62 62 62 62 62 62 62 62 62 62 748Children bad 480 40 40 40 40 40 40 40 40 40 40 40 40 480Book Shelf 2,256 188 188 188 188 188 188 188 188 188 188 188 188 2,256Picture book series 310 26 26 26 26 26 26 26 26 26 26 26 26 310Vanity and chair 1,428 119 119 119 119 119 119 119 119 119 119 119 119 1,428Shoe rack 1,680 140 140 140 140 140 140 140 140 140 140 140 140 1,680Toilet bowl for children 4,680 390 390 390 390 390 390 390 390 390 390 390 390 4,680Wall hung for children 6,960 580 580 580 580 580 580 580 580 580 580 580 580 6,960The dish soap 120 10 10 10 10 10 10 10 10 10 10 10 10 120Settlement hang 163 14 14 14 14 14 14 14 14 14 14 14 14 163Total 37,899 3,160 3,160 3,160 3,160 3,160 3,160 3,160 3,160 3,160 3,160 3,160 3,160 37,899
Police classroom Amount JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC TotalStudent Desk & chair 12,600 1,050 1,050 1,050 1,050 1,050 1,050 1,050 1,050 1,050 1,050 1,050 1,050 12,600Board 2,028 169 169 169 169 169 169 169 169 169 169 169 169 2,028Write board pen & Brush 234 20 20 20 20 20 20 20 20 20 20 20 20 234
196
boardTeacher's desk & chair 2160 180 180 180 180 180 180 180 180 180 180 180 180 2160Toy gun-police 225 19 19 19 19 19 19 19 19 19 19 19 19 225Gun streamer 540 45 45 45 45 45 45 45 45 45 45 45 45 540Gun Sound 360 30 30 30 30 30 30 30 30 30 30 30 30 360RC car racing 396 33 33 33 33 33 33 33 33 33 33 33 33 396Helicopter 1,422 119 119 119 119 119 119 119 119 119 119 119 119 1,422Book Shelf 2,256 188 188 188 188 188 188 188 188 188 188 188 188 2,256Picture book series 310 26 26 26 26 26 26 26 26 26 26 26 26 310Vanity and chair 1,428 119 119 119 119 119 119 119 119 119 119 119 119 1,428Shoe rack 1,680 140 140 140 140 140 140 140 140 140 140 140 140 1,680Toilet bowl for children 4,680 390 390 390 390 390 390 390 390 390 390 390 390 4,680Wall hung for children 6,960 580 580 580 580 580 580 580 580 580 580 580 580 6,960The dish soap 120 10 10 10 10 10 10 10 10 10 10 10 10 120Settlement hang 163 14 14 14 14 14 14 14 14 14 14 14 14 163Total 37,562 3,132 3,132 3,132 3,132 3,132 3,132 3,132 3,132 3,132 3,132 3,132 3,132 37,562
197
Pilot Classroom Amount JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC TotalStudent Desk & chair 12,600 1,050 1,050 1,050 1,050 1,050 1,050 1,050 1,050 1,050 1,050 1,050 1,050 12,600Board 2,028 169 169 169 169 169 169 169 169 169 169 169 169 2,028Write board pen & Brush board
234 20 20 20 20 20 20 20 20 20 20 20 20 234
Teacher's desk & chair 2160 180 180 180 180 180 180 180 180 180 180 180 180 2160RC plane 3,096 258 258 258 258 258 258 258 258 258 258 258 258 3,096Air force JHR Sea Bird 2CH
2,160 180 180 180 180 180 180 180 180 180 180 180 180 2,160
Plane and racing 816 68 68 68 68 68 68 68 68 68 68 68 68 816Book Shelf 2,256 188 188 188 188 188 188 188 188 188 188 188 188 2,256Picture book series 310 26 26 26 26 26 26 26 26 26 26 26 26 310Vanity and chair 1,428 119 119 119 119 119 119 119 119 119 119 119 119 1,428Shoe rack 1,680 140 140 140 140 140 140 140 140 140 140 140 140 1,680Toilet bowl for children 4,680 390 390 390 390 390 390 390 390 390 390 390 390 4,680Wall hung for children 6,960 580 580 580 580 580 580 580 580 580 580 580 580 6,960The dish soap 120 10 10 10 10 10 10 10 10 10 10 10 10 120Settlement hang 163 14 14 14 14 14 14 14 14 14 14 14 14 163Total 40,691 3,392 3,392 3,392 3,392 3,392 3,392 3,392 3,392 3,392 3,392 3,392 3,392 40,691
Playground & stadium Amount JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC TotalPlayground set 33,800 2,817 2,817 2,817 2,817 2,817 2,817 2,817 2,817 2,817 2,817 2,817 2,817 33,800Gold football 1,400 117 117 117 117 117 117 117 117 117 117 117 117 1,400Hoop Basketball 1,400 117 117 117 117 117 117 117 117 117 117 117 117 1,400Ball for children 375 31 31 31 31 31 31 31 31 31 31 31 31 375
198
Guitar Rock Star 144 12 12 12 12 12 12 12 12 12 12 12 12 144jigsaw toy 290 24 24 24 24 24 24 24 24 24 24 24 24 290Soft ball 324 27 27 27 27 27 27 27 27 27 27 27 27 324AID count 2,480 207 207 207 207 207 207 207 207 207 207 207 207 2,480Total 40,213 3,352 3,352 3,352 3,352 3,352 3,352 3,352 3,352 3,352 3,352 3,352 3,352 40,213
Total Operation Depreciation
156,365 13,036 13,036 13,036 13,036 13,036 13,036 13,036 13,036 13,036 13,036 13,036 13,036 156,432
Administration Pre-Investment
Amount JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Total
199
CostBillboard 4,200 350 350 350 350 350 350 350 350 350 350 350 350 4,200Logo 4,900 408 408 408 408 408 408 408 408 408 408 408 408 4,900Front 4,896 408 408 408 408 408 408 408 408 408 408 408 408 4,896Instrument established school
600 50 50 50 50 50 50 50 50 50 50 50 50 600
School Constructions
2,655,000 221,250 221,250 221,250 221,250 221,250 221,250 221,250 221,250 221,250 221,250 221,250 221,250 2,655,000
Total 2,669,596 222466 222466 222466 222466 222466 222466 222466 222466 222466 222466 222466 222466 2,669,596
Teacher Room Amount JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC TotalConference table 4,000 333 333 333 333 333 333 333 333 333 333 333 333 4,0003 seat desk set 18,000 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 18,000Cabinet 960 80 80 80 80 80 80 80 80 80 80 80 80 960
200
Filing cabinet 420 35 35 35 35 35 35 35 35 35 35 35 35 420Locker 1,384 115 115 115 115 115 115 115 115 115 115 115 115 1,384KARAT GLOBO suite bathroom
650 54 54 54 54 54 54 54 54 54 54 54 54 650
Executive Desk set 2,360 197 197 197 197 197 197 197 197 197 197 197 197 2,360Computer PC 59,168 4,931 4,931 4,931 4,931 4,931 4,931 4,931 4,931 4,931 4,931 4,931 4,931 59,168Chair row 196 16 16 16 16 16 16 16 16 16 16 16 16 196Total 87,138 7261 7261 7261 7261 7261 7261 7261 7261 7261 7261 7261 7261 87,138
Total Administration Depreciation
2,756,734 229,727 229,727 229,727 229,727 229,727 229,727 229,727 229,727 229,727 229,727 229,727 229,727 2,756,724
201
4.4 Management Analysis
4.4.1. People in organization
Inter petit school have total employees of 20 person, and below is a task and descript the characteristic of each position.
Table 4.6 People in organization
People in organization
Position Amount Salary Tasks Characteristics
Schoolmaster 1 30,000 - Oversee all department and
along to sign the agreement
document
- Male/Female
- Age more than 25
- Master degree of education
- Experienced more than 3 years
- Excellent in using computer programs
- Very good management skills
202
Teacher 9 21,000 - Teach and take care to student
- Give the knowledge and
experience to children
- Male/Female
- Age more than 23
- Bachelor degree
- Very good in English language
- Can teach in both Thai and English
Accounting 1 15,000 - Job relate to financial and
accounting
- Analysis liquidity of money
- planning the flow of money
- Control budget of school
- Male/Female
- Age more than 23
- Bachelor degree in accounting major
- Computer skill especially Excel and
Microsoft word.
- Carefully and can analysis the liquidity of
money
- Have patience, enthusiasm and integrity
- Be honest on job.
203
Housekeeper 2 6,000 - Cleaning around the school - Male/Female
- High responsibility on task
- Have eager to work
- Be honest on job
Security guard 2 6,000 - Security around the school
- Organize traffic around school
- Male, age 20-35 years old
- Have high responsibility
- Be honest on job
204
4.4.2. Administration cost
Table 4.7 Employee Salary
Employee Salary
No. Position No. Employees salary Total
1 School master 1 30,000 30,000
2 Teacher 9 15,000 135,000
3 Accounting 1 12,000 12,000
4 Housekeeper 2 6,000 12,000
5 Security guard 2 6,000 12,000
6 Total salary 201,000
205
2. Land and building
Location
We buy the land in Phayathai as area 2,424 square meters at Soi. Boonchusee,
Samsennai, Phayathai district, Bangkok at total price 40,602,000 baht and the building and
constuction in area of 2,424 square meter we hire work construction company which is
KORNARCH DESIGN at the total cost assessment about 13,275,000 baht which consist of:
9 Classrooms with toilets
1 Teacher room with toilet
1 Director room with toilet
1 swimming pool size 25*12.6 meters addition with 5 bathrooms
1 Cafeteria with toilet
1 Shop of school
1 playground
1 Computer Room
1 Nursing Room
Therefore the totally price is 53,877,000
206
3. Stationary expense
Inter Petit School use stationary at the average of stationary around 22,500 per month.
4. Electric expense/month
Estimate use of electricity 4000 unit x 2.4696 = 9878.40 baht
Add (+) services expense = 228.17 baht
Total electricity expense/month =10,106.57 bath
207
2.1 Normal rate
Table 4.8 Electricity Fee Rate
Voltage Actual Electricity Fee Rate Subsidized electricity Tariff charged
Electricity
Produced
Rate (baht /
unit)
Service
Transportatio
n System Rate
(baht/unit)
Sale
Distribution
System Service
Rate(baht/unit
)
Servic
e
Chart
(baht/
month
)
Sale
Distribution
System Service
Rate(baht/unit
)
Service
Fee
(baht/mo
nth)
Energy Charge
(baht/month)
Service Fee
(baht/month)
2.1.1 12 - 24 KV
- Monthly Service Fee 228.17 - 228.17
- Energy Charge 1.5765 0.3419 0.3009 - -0.2456 - 2.4649 -
2.1.2 Less than 12 Volt
- Monthly Service Fee 57.95 17.05 40.90
- Unit 1 - 150 1.6437 0.2818 0.6187 - 0.8201 - 1.8047 -
- Unit 151 - 400 1.6437 0.2818 0.6187 - -0.1533 - 2.7781 -
- Above 400 units 1.6437 0.2818 0.6187 - -0.3532 - 2.9780 -
208
Category 2: Small Busines
http://www.eppo.go.th/power/pw-Rate-MEA-Char.html
5. Water expense/month
100 liters = 1 cubic meter
Fore cast use 40 cu.m/month x 16.45 = 658 baht
Add (+) general service = 30 baht
Add (+) VAT 7% =46.06 baht
Total water expense/month = 734.06 baht
Table 4.9 Level of water used
Level of water
used
Cum./month
USER TYPES
Connection Official and Small Business State Enterprise, Industrial and
large Business
baht/cum. satang/liter baht/cum. satang/liter baht/cum. satang/liter
209
Low Level Rate 50 Baht Low Level Rate 100 Baht Low Level Rate 200 Baht
0 - 10 10.20 1.020 11.45 1.145 12.50 1.250
11 - 20 10.95 1.095 14.20 1.420 15.50 1.550
21 - 30 13.20 1.320 15.45 1.545 18.50 1.850
31 - 50 15.20 1.520 16.45 1.645 21.50 2.150
51 - 80 16.45 1.645 16.85 1.685 23.50 2.350
81 - 100 16.95 1.695 16.95 1.695 23.75 2.375
101 - 300 - - 17.05 1.705 24.00 2.400
301 - 1,000 - - 17.15 1.715 24.25 2.425
1,001 - 2,000 - - 17.25 1.725 24.00 2.400
2001 - 3,000 - - 17.35 1.735 23.75 2.375
>3,000 - - 17.45 1.745 23.50 2.350
http://www.pwa.co.th/service/tariff_rate.html
210
211
6. TOT internet and telephone expense/month
TOT internet jetpack (6Mb/512Kbps)*
Internet expense 590 baht/month
Telephone expense 500 baht/month
Maintenance costs 200 baht/month
Fax** 200 baht/month
Total 1490 baht/month
*Remark (2baht/Minutes) and free 590 baht for call with in Thailand
** (2baht per minute)
Table 4.10 Internet Monthly charge
TOT Hi-Speed Internet
“Jet Pack”
Up to 6Mb only THB 590 a month
TOT hi-speed internet "Jet Pack"
Download up to 6 Mb Up to 9 Mb up to 12 Mb up to 15 Mb
Upload up to 512 Kbps up to 1 Mbps
Monthly charge* THB 590 THB 890 THB 1,490 THB 2,090
* For bill cycle 1st-12nd
Special Offer
1. 5% top up discount for bill cycle 13th-60th
2. Dual port modem for THB 390 or Wireless Modem for THB 890
212
Apply today – 15 Feb 2011
Free
Installation/Package changing fee** THB 1,000
Telephone installation fee** THB 3,350 THB
** Only for area which joint this promotion
Call 1100 TOT contact center
http://www.tot.co.th/index.php?
option=com_linkcontent&Itemid=88&categoryid=42&task=detail&detail_id=1068&lang=en
Explanation Administration Cost
Employee salary
Our total employee in school have 15 people so, total salary that we have to play is
258,000 baht per month it is the fix cost that we will pay in every month and every year.
Land and Building
We have to pay only first years to buy the land as the total price 40,602,000 baht.
Stationary expense
Inter Petit School use stationary at the average of stationary around 22,500 per month.
We do not have to purchase stationary in every month, because some stationary are not easy to
broke in every month such as staple, clip file, max, toy, and calculator. In addition some
stationary that easy to extinction out we will purchase a lot in one time such as, water color,
paper A4, pencil, pen, eraser, liquid, and book so our school stationary expense are don’t need
to pay in every month, therefore we average to pay four time a year for stationary cost.
213
Electric expense
Our school electricity expense will not change after 3 year because we open school 3
terms but it will change in year2 and year3 because in year1 we have new school and have
student for kidergarten1 only. For the year2 we have new student in kindergarten1 and old
student go to kindergarten2. For year3 we have all kinergarten1 to 3.
- Year 2011, it is the first year that we open school, so our total electricity expenses are not
that expensive.
- Year2012, it is the second year so we will have more student that is kindergarten1 and 2,
so our electricity expense will increase from the first year.
- Year2013, it is the third year we will have kindergarten1 to 3, so our electricity expense
will increase double than year2.
- Year2014, it is the fourth years we have open the school for this year we have to control
the expense.
- Year2015, it is the fifth years we open the school and people already know our school
and give trust to our school; our electricity expense will be the same change not much
different from year4.
Water expense
We open school in 3 terms so our water expense is change in year2 and year3.
- Year 2011, it is the first year that we open school, so our total water expenses are that
expensive or cost much of money.
- Year2012, it is the second year of our school so we will have more student than the first
year and it will be kindergarten1 and 2, so our water expense will increase more than the
first year.
- Year2013, it is the third years we have open the school so we will have student from
kindergarten1 to 3, so our water expense will be increase more than year2.
- Year2014, it is the fourth years we have open the school for this year we teach student
how to safe water so because of this thing our water expense will increase slowly.
- Year2015, it is the fifth years we have open the school this year we have to control the
water expense from the last year so water expense will stay constantly or decrease.
214
TOT internet and telephone.
Nowadays the promotion of telephone and internet always change or cheaper than the
old, once we decide to check the promotion of TOT every half of year to make sure that we get
the best promotion for us. By the way this promotion is fair for us at this time.
Fire insurance
Figure 4.114 Logo Bangkok Insurance
We use fire insurance from Bangkok insurance to protect our school. Bangkok insurance
will protect everything in our school.
Comprehensive commercial property insurance is specially designed to provide
comprehensive cover for commercial buildings with brick wall such as;
Office Clinic Flat
Dormitory Public hall Club
School College Pawnshop
Salon Restaurant Coffee shop
Tailor Laundry shop Photo shop
Movie rental shop
215
Property falling into scope of cover
1. Constructions (excluding of foundation structure), including constructions in compound,
fence, gate and annex
2. Furniture and fixtures, household appliances and consumer electronics, as well as
personal belonging
3. Other valuable property such as goods in stock, tools and occupational equipment
Cover details for Comprehensive Commercial Property Insurance
Standard cover Sum insured
Fire, lightning
Gas explosion (household use)
Replacement cost, not exceeding sum insured
Additional cover Sum insured (baht)
Storm, vehicular damage, aircraft or
falling objects, water damage (excluding of
flooding), earthquake, forest fire,
explosion, hailstorm
Replacement cost, not exceeding sum insured
Damage to electrical appliances 20,000
Antiques or valuable artifacts 15,000
Others such as repair of damaged property as a result of theft, burglary or robbery,
wreckage supporting, debris removal or demolition cost, property transportation cost,
fireman cost, and cost of wreckage maintenance to prevent third party liability while
awaiting demolition or repair.
216
Properly protect your property
BKI offers special coverage for commercial property.
1. Compensation based on the replacement cost valuation method, no depreciation taken
into account.
2. If you sum insured is over 80% of the value of your insured property, compensation will
be provided using the replacement cost valuation method.
3. Maximum of 10% of sum insured compensation for loss of or damage to assets added to
or changed from original asset listed on the policy.
4. Quick partial compensation payment approval.
Note: Details of terms and conditions are indicated in the policy.
Request more details by e-mail
Tel. 0 2285 8888 begin of the Skype highlighting 0 2285 8888
http://www.bangkokinsurance.com/insurance/fire_rakbaan2-insurance-seller.php
217
218
Insurance of Students
Student Group Insurance Plan - Non card privileges(No Care Card)
BenefitPlanNG5S
1 PlanNG5
S2 PlanNG5S
3 PlanNG5
S4 PlanNG5S
5 PlanNG5
S6 PlanNG5
S7 PlanNG5
S8Death, Dismemberment and vision 30,000 60,000 100,000 50,000 40,000 70,000 80,000 90,000Permanent disability 30,000 60,000 100,000 50,000 40,000 70,000 80,000 90,000 Murder and attack 30,000 60,000 100,000 50,000 40,000 70,000 80,000 90,000College, University 3,000 6,000 10,000 5,000 4,000 7,000 8,000 9,000
Premium Rate
LevelPlanNG5S
1PlanNG5S
2PlanGN5S
3PlanNG5S
4PlanNG5S
5PlanNG5S
6PlanNG5S
7PlanNG5S
8Kindergraten, Elementary School 85 160 220 145 115 175 190 205Junior high school 105 190 250 175 140 205 220 235College, University 130 235 335 215 175 260 285 310
219
According from Asinlifes insurance, we buy the insurance of our students with
Asinlifes insurance. We choose the insurance in the level of kindergarten and elementary
school level. The PlanNG5S7 is the one that we buy for our student which is 190 for the
premium rate. Asinlifes insurance is the insurance company that have credibility and good
service, it can take the emergency case on 24 hours and everywhere. So, we want to buy the
insurance for our students with this company.
The Hospital
Vichaiyut Hospital & Medical center is the main hospital that we connect.
Reference: http://www.vichaiyut.co.th/thai/index.asp
220
Administration cost
Year 2011
Description Base JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC TotalEmployee Salary 258,000 258,000 258,000 258,000 258,000 258,000 258,000 258,000 258,000 258,000 258,000 258,000 258,000 3,096,000Stationary expense
22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 270,000
Electric expense 10,107 10,107 10,107 10,107 10,107 10,107 10,107 10,107 10,107 10,107 10,107 10,107 10,107 121,284Water expense 734 734 734 734 734 734 734 734 734 734 734 734 734 8,808Internet & Telephone expense
1,490 1,490 1,490 1,490 1,490 1,490 1,490 1,490 1,490 1,490 1,490 1,490 1,490 17,880
Fire insurance 15,500 15,500 0 0 0 0 0 0 0 0 0 0 0 15,500Total 308,331 308,331 292,831 292,831 292,831 292,831 292,831 292,831 292,831 292,831 292,831 292,831 292,831 3,529,472Year 2012Description Base JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC TotalEmployee Salary 258,000 258,000 258,000 258,000 258,000 258,000 258,000 258,000 258,000 258,000 258,000 258,000 258,000 3,096,000Stationary expense
22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 270,000
Electric expense 10,107 10,107 10,107 10,107 10,107 10,107 10,107 10,107 10,107 10,107 10,107 10,107 10,107 121,284Water expense 734 734 734 734 734 734 734 734 734 734 734 734 734 8,808Internet & Telephone expense
1,490 1,490 1,490 1,490 1,490 1,490 1,490 1,490 1,490 1,490 1,490 1,490 1,490 17,880
Fire insurance 15,500 15,500 0 0 0 0 0 0 0 0 0 0 0 15,500Total 308,331 308,331 292,831 292,831 292,831 292,831 292,831 292,831 292,831 292,831 292,831 292,831 292,831 3,529,472
221
Year 2013Description Base JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC TotalEmployee Salary 258,000 258,000 258,000 258,000 258,000 258,000 258,000 258,000 258,000 258,000 258,000 258,000 258,000 3,096,000Stationary expense 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 270,000Electric expense 10,107 10,107 10,107 10,107 10,107 10,107 10,107 10,107 10,107 10,107 10,107 10,107 10,107 121,284Water expense 734 734 734 734 734 734 734 734 734 734 734 734 734 8,808Internet & Telephone expense
1,490 1,490 1,490 1,490 1,490 1,490 1,490 1,490 1,490 1,490 1,490 1,490 1,490 17,880
Fire insurance 15,500 15,500 0 0 0 0 0 0 0 0 0 0 0 15,500Total 308,331 308,331 292,831 292,831 292,831 292,831 292,831 292,831 292,831 292,831 292,831 292,831 292,831 3,529,472
Year 2014Description Base JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC TotalEmployee Salary 258,000 258,000 258,000 258,000 258,000 258,000 258,000 258,000 258,000 258,000 258,000 258,000 258,000 3,096,000Stationary expense 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 270,000Electric expense 10,107 10,107 10,107 10,107 10,107 10,107 10,107 10,107 10,107 10,107 10,107 10,107 10,107 121,284Water expense 734 734 734 734 734 734 734 734 734 734 734 734 734 8,808Internet & Telephone expense
1,490 1,490 1,490 1,490 1,490 1,490 1,490 1,490 1,490 1,490 1,490 1,490 1,490 17,880
Fire insurance 15,500 15,500 0 0 0 0 0 0 0 0 0 0 0 15,500Total 308,331 308,331 292,831 292,831 292,831 292,831 292,831 292,831 292,831 292,831 292,831 292,831 292,831 3,529,472
222
Year 2015Description Base JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC TotalEmployee Salary 258,000 258,000 258,000 258,000 258,000 258,000 258,000 258,000 258,000 258,000 258,000 258,000 258,000 3,096,000Stationary expense 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 270,000Electric expense 10,107 10,107 10,107 10,107 10,107 10,107 10,107 10,107 10,107 10,107 10,107 10,107 10,107 121,284Water expense 734 734 734 734 734 734 734 734 734 734 734 734 734 8,808Internet & Telephone expense
1,490 1,490 1,490 1,490 1,490 1,490 1,490 1,490 1,490 1,490 1,490 1,490 1,490 17,880
Fire insurance 15,500 15,500 0 0 0 0 0 0 0 0 0 0 0 15,500Total 308,331 308,331 292,831 292,831 292,831 292,831 292,831 292,831 292,831 292,831 292,831 292,831 292,831 3,529,472
223
4.5 Conclusion
The Inter Petit School is a kindergarten school. We provide the service education to the
customer. We have three kinds of careers class in the school and each kind can separate in to
three levels, which are Doctor Room 1, Doctor Room 2, Doctor room 3, Police room 1,
Police room 2, Police room 3, Pilot room 1, Pilot room 2 and Pilot room 3. In each room
there have the specific uniform and the students will get the basic knowledge follow to the
name of the room. In team of the characteristic room, the room capacity is 20 students per
room and has two teachers per room.
In the room we provide 4 corners to develop the student skills; there are toy corner,
bed corner, kitchen corner, and specific corner like the name of each room such as Doctor
Corner. We start learning hours from 08.00 a.m. to 11.30 a.m., 11.30 a.m. to 12.00 a.m. have
lunch, after that naptime from 12.00 a.m. to 14.00 p.m. and finish time school at 15.30 p.m.
The location of the school, we buy the land in Phayathai as the area of 2,424 square
meters at Soi Boonchusee, Samsennai, Phayathai district, Bangkok at total price of
40,602,000 baht for the building and constuction we hire construction company which is
KORNARCH DESIGN to work at the total cost assessment about 13,275,000 baht which
consist of 9 Classrooms with toilets, 1 Teacher room with toilet, 1 Director room with toilet,
1 swimming pool size 25*12.6 meters addition with 5 bathrooms, 1 Cafeteria with toilet, 1
Shop of school, 1 playground
The facility layout of our school, there are 9 class rooms and one of teacher room. To
supporting the health of the student we will provide the swimming pool, playground and
stadium. The cafeteria and set of tables eating is colorful cartoon. The machines, tools, and
equipment in the class room and other activity place in the school are appropriate and
beautiful for the students. It can make the students happy and funny when they come to
school.
The logistics management of our school, we divide our transportation in to 2 types
which are transportation for children to pick up the children all around school area and
transportation of running business.
For the cost of investment, our cost of investment comes from billboard tax, juristic
person registration and cost of conduction, for the constuction in area of 2,640 square meter
224
we hire construction company which is KORNARCH DESIGN to work at the total cost
assessment about 13,275,000 baht. Investment of our school, we calculate from machines,
equipments and tools of doctor class room 1-3 element, police class room 1-3 element, pilot
class room 1-3 element, teacher room element and cafeteria element.
Management analysis, we have 20 people in the school, there are school master 1
position, housekeeper 2 people, security guard 2 people. Administration cost, we calculate
from employee salary, land and building, stationary expense, electricity expense, water
expense, TOT internet and telephone expense and insurance.
225
Chapter 5Chapter 5
Financial Analysis
226
5.1Profit/ Loss Statement
Table 5.1 Profit/Loss Statement from year 2011-2015
Inter Petit School
Income Statement
For the year 2011
Jan. Feb. Mar. Apr. May. Jun. Jul. Aug. Sep. Oct. Nov. Dec. Total
Revenue:
From services: School fees 0 0 0 0 0 2,250,000 0 0 0 2,250,000 0 0 4,500,000
Frome Sales 0 0 0 0 0 103,500 9,450 9,450 9,450 9,450 9,450 9,450 160,200
Frome Rental 0 0 0 0 0 18,000 18,000 18,000 18,000 18,000 18,000 18,000 126,000
Total revenue 0 0 0 0 0 2,371,500 27,450 27,450 27,450 2,277,450 27,450 27,450 4,786,200
Cost of goods sold
Inventories 0 0 0 0 0 76,050 6,120 6,120 6,120 6,120 6,120 6,120 112,770
Total cost of goods sold 0 0 0 0 0 76,050 6,120 6,120 6,120 6,120 6,120 6,120 112,770
Gross Profit 0 0 0 0 0 2,295,450 21,330 21,330 21,330 2,271,330 21,330 21,330 4,673,430
Selling Expenses
Marketing expenses 24,950 120,950 100,950 120,950 4,950 24,950 24,950 24,950 4,950 4,950 24,950 44,950 527,400
Total Selling expenses 24,950 120,950 100,950 120,950 4,950 24,950 24,950 24,950 4,950 4,950 24,950 44,950 527,400
Administrative expenses
Salary expenses 0 0 0 0 0 201,000 201,000 201,000 201,000 201,000 201,000 201,000 1,407,000
227
Social security insurance expenses 0 0 0 0 0 10,050 10,050 10,050 10,050 10,050 10,050 10,050 70,350
Stationary expense 0 0 0 0 0 22,500 22,500 22,500 22,500 22,500 22,500 22,500 157,500
Water expenses 0 0 0 0 0 735 735 735 735 735 735 735 5,145
Electricity expenses 0 0 0 0 0 10,107 10,107 10,107 10,107 10,107 10,107 10,107 70,749
Internet and telephone expenses 0 0 0 0 0 1,490 1,490 1,490 1,490 1,490 1,490 1,490 10,430
Fire insurance expenses 15,500 0 0 0 0 0 0 0 0 0 0 0 15,500
Depreciation 0 0 0 0 0 13,073 13,073 13,073 13,073 13,073 13,073 13,073 91,511
Total administrative expenses 15,500 0 0 0 0 258,955 258,955 258,955 258,955 258,955 258,955 258,955 1,828,185
Selling and Administrative expenses 40,450 120,950 100,950 120,950 4,950 283,905 283,905 283,905 263,905 263,905 283,905 303,905 2,355,585
Earning before interest and tax -40,450 -120,950 -100,950 -120,950 -4,950 2,011,545 -262,575 -262,575 -242,575 2,007,425 -262,575 -282,575 2,317,845
Interesrt and principle loan expenses 792,904 792,904 792,904 792,904 792,904 792,904 792,904 792,904 792,904 792,904 792,904 792,904 9,514,853
After interest income -833,354 -913,854 -893,854 -913,854 -797,854 1,218,641 -1,055,479 -1,055,479 -1,035,479 1,214,521 -1,055,479 -1,075,479 -7,197,008
Income Tax(30%) 0 0 0 0 0 365,592 0 0 0 364,356 0 0 729,948
Net income -833,354 -913,854 -893,854 -913,854 -797,854 853,048 -1,055,479 -1,055,479 -1,035,479 850,164 -1,055,479 -1,075,479 -7,926,956
Retained earning at beginning 0 -833,354 -1,747,209 -2,641,063 -3,554,918 -4,352,772 -3,499,724 -4,555,203 -5,610,683 -6,646,162 -5,795,998 -6,851,477
Retained earning at ending -833,354 -1,747,209 -2,641,063 -3,554,918 -4,352,772 -3,499,724 -4,555,203 -5,610,683 -6,646,162 -5,795,998 -6,851,477 -7,926,956
228
Inter Petit School
Income Statement
For the year 2012
Jan. Feb. Mar. Apr. May. Jun. Jul. Aug. Sep. Oct. Nov. Dec. Total
Revenue:
From services: School fees 0 3,920,000 0 0 0 4,900,000 0 0 0 4,900,000 0 0 13,720,000
Frome Sales 21,000 21,000 21,000 21,000 21,000 225,400 21,000 21,000 21,000 21,000 21,000 21,000 456,400
Frome Rental 18,000 18,000 18,000 18,000 18,000 18,000 18,000 18,000 18,000 18,000 18,000 18,000 216,000
Total revenue 39,000 3,959,000 39,000 39,000 39,000 5,143,400 39,000 39,000 39,000 4,939,000 39,000 39,000 14,392,400
Cost of goods sold
Inventories 15,400 15,400 15,400 15,400 15,400 165,620 15,400 15,400 15,400 15,400 15,400 15,400 335,020
Total cost of goods sold 15,400 15,400 15,400 15,400 15,400 165,620 15,400 15,400 15,400 15,400 15,400 15,400 335,020
Gross Profit 23,600 3,943,600 23,600 23,600 23,600 4,977,780 23,600 23,600 23,600 4,923,600 23,600 23,600 14,057,380
Selling Expenses
Marketing expenses 24,950 120,950 100,950 120,950 4,950 24,950 24,950 24,950 4,950 4,950 24,950 44,950 527,400
Total Selling expenses 24,950 120,950 100,950 120,950 4,950 24,950 24,950 24,950 4,950 4,950 24,950 44,950 527,400
Administrative expenses
Salary expenses 201,000 201,000 201,000 201,000 201,000 201,000 201,000 201,000 201,000 201,000 201,000 201,000 2,412,000
Social security insurance expenses 10,050 10,050 10,050 10,050 10,050 10,050 10,050 10,050 10,050 10,050 10,050 10,050 120,600
Stationary expense 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 270,000
Water expenses 735 735 735 735 735 735 735 735 735 735 735 735 8,820
Electricity expenses 10,107 10,107 10,107 10,107 10,107 10,107 10,107 10,107 10,107 10,107 10,107 10,107 121,284
Internet and telephone expenses 1,490 1,490 1,490 1,490 1,490 1,490 1,490 1,490 1,490 1,490 1,490 1,490 17,880
Fire insurance expenses 15,500 0 0 0 0 0 0 0 0 0 0 0 15,500
Depreciation 13,073 13,073 13,073 13,073 13,073 13,073 13,073 13,073 13,073 13,073 13,073 13,073 156,876
Total administrative expenses 274,455 258,955 258,955 258,955 258,955 258,955 258,955 258,955 258,955 258,955 258,955 258,955 3,122,960
Selling and Administrative expenses 299,405 379,905 359,905 379,905 263,905 283,905 283,905 283,905 263,905 263,905 283,905 303,905 3,650,360
Earning before interest and tax -275,805 3,563,695 -336,305 -356,305 -240,305 4,693,875 -260,305 -260,305 -240,305 4,659,695 -260,305 -280,305 10,407,020
Interesrt and principle loan expenses 792,904 792,904 792,904 792,904 792,904 792,904 792,904 792,904 792,904 792,904 792,904 792,904 9,514,853
229
After interest income -1,068,709 2,770,791 -1,129,209 -1,149,209 -1,033,209 3,900,971 -1,053,209 -1,053,209 -1,033,209 3,866,791 -1,053,209 -1,073,209 892,167
Income Tax(30%) 0 831,237 0 0 0 1,170,291 0 0 0 1,160,037 0 0 3,161,566
Net income -1,068,709 1,939,553 -1,129,209 -1,149,209 -1,033,209 2,730,679 -1,053,209 -1,053,209 -1,033,209 2,706,753 -1,053,209 -1,073,209 -2,269,399
Retained earning at beginning -7,926,956 -8,995,666 -7,056,112 -8,185,322 -9,334,531 -10,367,741 -7,637,061 -8,690,271 -9,743,480 -10,776,690 -8,069,936 -9,123,146
Retained earning at ending -8,995,666 -7,056,112 -8,185,322 -9,334,531 -10,367,741 -7,637,061 -8,690,271 -9,743,480 -10,776,690 -8,069,936 -9,123,146 -10,196,355
Inter Petit School
Income Statement
For the year 2013
Jan. Feb. Mar. Apr. May. Jun. Jul. Aug. Sep. Oct. Nov. Dec. Total
Revenue:
From services: School fees 0 5,960,000 0 0 0 7,450,000 0 0 0 7,450,000 0 0 20,860,000
Frome Sales 31,500 31,500 31,500 31,500 31,500 342,700 31,500 31,500 31,500 31,500 31,500 31,500 689,200
Frome Rental 18,000 18,000 18,000 18,000 18,000 18,000 18,000 18,000 18,000 18,000 18,000 18,000 216,000
Total revenue 49,500 6,009,500 49,500 49,500 49,500 7,810,700 49,500 49,500 49,500 7,499,500 49,500 49,500 21,765,200
Cost of goods sold
Inventories 25,350 25,350 25,350 25,350 25,350 226,629 25,350 25,350 25,350 25,350 25,350 25,350 505,479
Total cost of goods sold 25,350 25,350 25,350 25,350 25,350 226,629 25,350 25,350 25,350 25,350 25,350 25,350 505,479
Gross Profit 24,150 5,984,150 24,150 24,150 24,150 7,584,071 24,150 24,150 24,150 7,474,150 24,150 24,150 21,259,721
Selling Expenses
Marketing expenses 24,950 24,950 24,950 24,950 24,950 24,950 24,950 24,950 24,950 24,950 24,950 24,950 299,400.00
Total Selling expenses 24,950.00 24,950.00 24,950.00 24,950.00 24,950.00 24,950.00 24,950.00 24,950.00 24,950.00 24,950.00 24,950.00 24,950.00 299,400.00
Administrative expenses
Salary expenses 201,000 201,000 201,000 201,000 201,000 201,000 201,000 201,000 201,000 201,000 201,000 201,000 2,412,000.00
Social security insurance expenses 10,050.00 10,050.00 10,050.00 10,050.00 10,050.00 10,050.00 10,050.00 10,050.00 10,050.00 10,050.00 10,050.00 10,050.00 120,600.00
Office supplies 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
230
Stationary expense 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 270,000
Water expenses 735.00 735.00 735.00 735.00 735.00 735.00 735.00 735.00 735.00 735.00 735.00 735.00 8,820.00
Electricity expenses 10,107.00 10,107.00 10,107.00 10,107.00 10,107.00 10,107.00 10,107.00 10,107.00 10,107.00 10,107.00 10,107.00 10,107.00 121,284.00
Internet and telephone expenses 1,490.00 1,490.00 1,490.00 1,490.00 1,490.00 1,490.00 1,490.00 1,490.00 1,490.00 1,490.00 1,490.00 1,490.00 17,880.00
Fire insurance expenses 15,500.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 15,500.00
Depreciation 13,073 13,073 13,073 13,073 13,073 13,073 13,073 13,073 13,073 13,073 13,073 13,073 156,876.00
Total administrative expenses 274,455.00 258,955.00 258,955.00 258,955.00 258,955.00 258,955.00 258,955.00 258,955.00 258,955.00 258,955.00 258,955.00 258,955.00 3,122,960.00
Selling and Administrative expenses 299,405.00 283,905.00 283,905.00 283,905.00 283,905.00 283,905.00 283,905.00 283,905.00 283,905.00 283,905.00 283,905.00 283,905.00 3,422,360.00
Earning before interest and tax -275,255.00 5,700,245.00 -259,755.00 -259,755.00 -259,755.00 7,300,166.00 -259,755.00 -259,755.00 -259,755.00 7,190,245.00 -259,755.00 -259,755.00 17,837,361.00
Interesrt and principle loan expenses 792,904.42 792,904.42 792,904.42 792,904.42 792,904.42 792,904.42 792,904.42 792,904.42 792,904.42 792,904.42 792,904.42 792,904.42 9,514,853.04
After interest income -1,068,159.42 4,907,340.58 -1,052,659.42 -1,052,659.42 -1,052,659.42 6,507,261.58 -1,052,659.42 -1,052,659.42 -1,052,659.42 6,397,340.58 -1,052,659.42 -1,052,659.42 8,322,507.96
Income Tax(30%) 0.00 1,472,202.17 0.00 0.00 0.00 1,952,178.47 0.00 0.00 0.00 1,919,202.17 0.00 0.00 5,343,582.82
Net income -1,068,159.42 3,435,138.41 -1,052,659.42 -1,052,659.42 -1,052,659.42 4,555,083.11 -1,052,659.42 -1,052,659.42 -1,052,659.42 4,478,138.41 -1,052,659.42 -1,052,659.42 2,978,925.14
Retained earning at beginning -10,196,354.95 -11,264,514.37 -7,829,375.96 -8,882,035.38 -9,934,694.80 -10,987,354.22 -6,432,271.12 -7,484,930.54 -8,537,589.96 -9,590,249.38 -5,112,110.97 -6,164,770.39
Retained earning at ending -11,264,514.37 -7,829,375.96 -8,882,035.38 -9,934,694.80 -10,987,354.22 -6,432,271.12 -7,484,930.54 -8,537,589.96 -9,590,249.38 -5,112,110.97 -6,164,770.39 -7,217,429.81
Inter Petit School
Income Statement
For the year 2014
Jan. Feb. Mar. Apr. May. Jun. Jul. Aug. Sep. Oct. Nov. Dec. Total
231
Revenue:
From services: School fees 0 6,320,000 0 0 0 7,900,000 0 0 0 7,900,000 0 0 22,120,000
Frome Sales 33,600 33,600 33,600 33,600 33,600 363,400 33,600 33,600 33,600 33,600 33,600 33,600 733,000
Frome Rental 18,000 18,000 18,000 18,000 18,000 18,000 18,000 18,000 18,000 18,000 18,000 18,000 216,000
Total revenue 51,600 6,371,600 51,600 51,600 51,600 8,281,400 51,600 51,600 51,600 7,951,600 51,600 51,600 23,069,000
Cost of goods sold
Inventories 24,640 24,640 24,640 24,640 24,640 267,020 24,640 24,640 24,640 24,640 24,640 24,640 538,060
Total cost of goods sold 24,640 24,640 24,640 24,640 24,640 267,020 24,640 24,640 24,640 24,640 24,640 24,640 538,060
Gross Profit 26,960 6,346,960 26,960 26,960 26,960 8,014,380 26,960 26,960 26,960 7,926,960 26,960 26,960 22,530,940
Selling Expenses
Marketing expenses 24,950 24,950 24,950 24,950 24,950 24,950 24,950 24,950 24,950 24,950 24,950 24,950 299,400
Total Selling expenses 24,950 24,950 24,950 24,950 24,950 24,950 24,950 24,950 24,950 24,950 24,950 24,950 299,400
Administrative expenses
Salary expenses 201,000 201,000 201,000 201,000 201,000 201,000 201,000 201,000 201,000 201,000 201,000 201,000 2,412,000
Social security insurance expenses 10,050 10,050 10,050 10,050 10,050 10,050 10,050 10,050 10,050 10,050 10,050 10,050 120,600
Office supplies 0 0 0 0 0 0 0 0 0 0 0 0 0
Stationary expense 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 270,000
Water expenses 735 735 735 735 735 735 735 735 735 735 735 735 8,820
Electricity expenses 10,107 10,107 10,107 10,107 10,107 10,107 10,107 10,107 10,107 10,107 10,107 10,107 121,284
Internet and telephone expenses 1,490 1,490 1,490 1,490 1,490 1,490 1,490 1,490 1,490 1,490 1,490 1,490 17,880
Fire insurance expenses 15,500 0 0 0 0 0 0 0 0 0 0 0 15,500
Depreciation 13,073 13,073 13,073 13,073 13,073 13,073 13,073 13,073 13,073 13,073 13,073 13,073 156,876
Total administrative expenses 274,455 258,955 258,955 258,955 258,955 258,955 258,955 258,955 258,955 258,955 258,955 258,955 3,122,960
Selling and Administrative expenses 299,405 283,905 283,905 283,905 283,905 283,905 283,905 283,905 283,905 283,905 283,905 283,905 3,422,360
Earning before interest and tax -272,445 6,063,055 -256,945 -256,945 -256,945 7,730,475 -256,945 -256,945 -256,945 7,643,055 -256,945 -256,945 19,108,580
Interesrt and principle loan expenses 792,904 792,904 792,904 792,904 792,904 792,904 792,904 792,904 792,904 792,904 792,904 792,904 9,514,853
After interest income -1,065,349 5,270,151 -1,049,849 -1,049,849 -1,049,849 6,937,571 -1,049,849 -1,049,849 -1,049,849 6,850,151 -1,049,849 -1,049,849 9,593,727
Income Tax(30%) 0 1,581,045 0 0 0 2,081,271 0 0 0 2,055,045 0 0 5,717,362
Net income -1,065,349 3,689,105 -1,049,849 -1,049,849 -1,049,849 4,856,299 -1,049,849 -1,049,849 -1,049,849 4,795,105 -1,049,849 -1,049,849 3,876,365
232
Retained earning at beginning -7,217,430 -8,282,779 -4,593,674 -5,643,523 -6,693,373 -7,743,222 -2,886,923 -3,936,772 -4,986,622 -6,036,471 -1,241,366 -2,291,215
Retained earning at ending -8,282,779 -4,593,674 -5,643,523 -6,693,373 -7,743,222 -2,886,923 -3,936,772 -4,986,622 -6,036,471 -1,241,366 -2,291,215 -3,341,064
Inter Petit School
Income Statement
233
For the year 2015
Jan. Feb. Mar. Apr. May. Jun. Jul. Aug. Sep. Oct. Nov. Dec. Total
Revenue:
From services: School fees 0 6,680,000 0 0 0 8,350,000 0 0 0 8,350,000 0 0 23,380,000
Frome Sales 38,850 38,850 38,850 38,850 38,850 384,100 38,850 38,850 38,850 38,850 38,850 38,850 811,450
Frome Rental 18,000 18,000 18,000 18,000 18,000 18,000 18,000 18,000 18,000 18,000 18,000 18,000 216,000
Total revenue 56,850 6,736,850 56,850 56,850 56,850 8,752,100 56,850 56,850 56,850 8,406,850 56,850 56,850 24,407,450
Cost of goods sold
Inventories 26,000 26,000 26,000 26,000 26,000 282,230 26,000 26,000 26,000 26,000 26,000 26,000 568,230
Total cost of goods sold 26,000 26,000 26,000 26,000 26,000 282,230 26,000 26,000 26,000 26,000 26,000 26,000 568,230
Gross Profit 30,850 6,710,850 30,850 30,850 30,850 8,469,870 30,850 30,850 30,850 8,380,850 30,850 30,850 23,839,220
Selling Expenses
Marketing expenses 24,950 24,950 24,950 24,950 24,950 24,950 24,950 24,950 24,950 24,950 24,950 24,950 299,400
Total Selling expenses 24,950 24,950 24,950 24,950 24,950 24,950 24,950 24,950 24,950 24,950 24,950 24,950 299,400
Administrative expenses
Salary expenses 201,000 201,000 201,000 201,000 201,000 201,000 201,000 201,000 201,000 201,000 201,000 201,000 2,412,000
Social security insurance expenses 10,050 10,050 10,050 10,050 10,050 10,050 10,050 10,050 10,050 10,050 10,050 10,050 120,600
Office supplies 0 0 0 0 0 0 0 0 0 0 0 0 0
Stationary expense 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 270,000
Water expenses 735 735 735 735 735 735 735 735 735 735 735 735 8,820
Electricity expenses 10,107 10,107 10,107 10,107 10,107 10,107 10,107 10,107 10,107 10,107 10,107 10,107 121,284
Internet and telephone expenses 1,490 1,490 1,490 1,490 1,490 1,490 1,490 1,490 1,490 1,490 1,490 1,490 17,880
Fire insurance expenses 15,500 0 0 0 0 0 0 0 0 0 0 0 15,500
Depreciation 13,073 13,073 13,073 13,073 13,073 13,073 13,073 13,073 13,073 13,073 13,073 13,073 156,876
Total administrative expenses 274,455 258,955 258,955 258,955 258,955 258,955 258,955 258,955 258,955 258,955 258,955 258,955 3,122,960
Selling and Administrative expenses 299,405 283,905 283,905 283,905 283,905 283,905 283,905 283,905 283,905 283,905 283,905 283,905 3,422,360
Earnings before interest and tax -268,555 6,426,945 -253,055 -253,055 -253,055 8,185,965 -253,055 -253,055 -253,055 8,096,945 -253,055 -253,055 20,416,860
Interest and principle loan expenses 792,904 792,904 792,904 792,904 792,904 792,904 792,904 792,904 792,904 792,904 792,904 792,904 9,514,853
After interest income -1,061,459 5,634,041 -1,045,959 -1,045,959 -1,045,959 7,393,061 -1,045,959 -1,045,959 -1,045,959 7,304,041 -1,045,959 -1,045,959 10,902,007
234
Income Tax (30%) 0 1,690,212 0 0 0 2,217,918 0 0 0 2,191,212 0 0 6,099,343
Net income -1,061,459 3,943,828 -1,045,959 -1,045,959 -1,045,959 5,175,142 -1,045,959 -1,045,959 -1,045,959 5,112,828 -1,045,959 -1,045,959 4,802,664
Retained earnings at beginning -3,341,064 -4,402,524 -458,695 -1,504,655 -2,550,614 -3,596,574 1,578,569 532,609 -513,350 -1,559,310 3,553,519 2,507,559
Retained earnings at ending -4,402,524 -458,695 -1,504,655 -2,550,614 -3,596,574 1,578,569 532,609 -513,350 -1,559,310 3,553,519 2,507,559 1,461,600
5.2 Cash Flow Statement
Table 5.2 Cash Flow Statement from year 2011-2015
235
Inter Petit School
Cash Flow Statement
For Year 2011
Jan. Feb. Mar. Apr. May. Jun. Jul. Aug. Sep. Oct. Nov. Dec. Total CFI
Cash flows from operating activities
Cash inflow
Cash recived from service 0.00 0.00 0.00 0.00 0.00 2,250,000.00 0.00 0.00 0.00 2,250,000.00 0.00 0.00 4,500,000.00
Cash recived from sales 0.00 0.00 0.00 0.00 0.00 103,500.00 9,450.00 9,450.00 9,450.00 9,450.00 9,450.00 9,450.00 160,200.00
Cash recived from rental 0.00 0.00 0.00 0.00 0.00 18,000.00 18,000.00 18,000.00 18,000.00 18,000.00 18,000.00 18,000.00 126,000.00
Adjust depreciation 0.00 0.00 0.00 0.00 0.00 13,073.00 13,073.00 13,073.00 13,073.00 13,073.00 13,073.00 13,073.00 91,511.00
Cash inflow from operating activity 0.00 0.00 0.00 0.00 0.00 2,384,573.00 40,523.00 40,523.00 40,523.00 2,290,523.00 40,523.00 40,523.00 4,877,711.00
Cash out flow
Cost of goods sold 0.00 0.00 0.00 0.00 0.00 76,050.00 6,120.00 6,120.00 6,120.00 6,120.00 6,120.00 6,120.00 112,770.00
Marketing expense 24,950.00 120,950.00 100,950.00 120,950.00 4,950.00 24,950.00 24,950.00 24,950.00 4,950.00 4,950.00 24,950.00 44,950.00 527,400.00
Administrative expense 15,500.00 0.00 0.00 0.00 0.00 258,955.00 258,955.00 258,955.00 258,955.00 258,955.00 258,955.00 258,955.00 1,828,185.00
Cash paid for income tax 0.00 0.00 0.00 0.00 0.00 365,592.17 0.00 0.00 0.00 364,356.17 0.00 0.00 729,948.35
Cash out flow from operating activity 40,450.00 120,950.00 100,950.00 120,950.00 4,950.00 725,547.17 290,025.00 290,025.00 270,025.00 634,381.17 290,025.00 310,025.00 3,198,303.35 Net cash flows fom operating activity -40,450.00 -120,950.00 -100,950.00 -120,950.00 -4,950.00 1,659,025.83 -249,502.00 -249,502.00 -229,502.00 1,656,141.83 -249,502.00 -269,502.00 1,679,407.65
Cash inflow from investing activity
Cash inflow
Cash received from sold equipment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Other 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Cash inflow from investing activity 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Cash outflow
Cash paid for Land 40,602,000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 40,602,000.00
Cash paid for Building 13,275,000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 13,275,000.00
Cash paid for Office supply 1,216,324.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,216,324.00
Cash out flow from investing activity 55,093,324.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 55,093,324.00 Net cash flows fom investing activity -55,093,324.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 -55,093,324.00
Cash flows fom financing activity
Cash inflow
Cash Loan 60,000,000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 60,000,000.00
Cash inflow from financing activity 60,000,000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 60,000,000.00
Cash outflow Repayment for interest and principle loan 792,904.42 792,904.42 792,904.42 792,904.42 792,904.42 792,904.42 792,904.42 792,904.42 792,904.42 792,904.42 792,904.42 792,904.42 9,514,853.04
Cash outflow from financing activity 792,904.42 792,904.42 792,904.42 792,904.42 792,904.42 792,904.42 792,904.42 792,904.42 792,904.42 792,904.42 792,904.42 792,904.42 9,514,853.04
Net cash flows from financing activity 59,207,095.58 -792,904.42 -792,904.42 -792,904.42 -792,904.42 -792,904.42 -792,904.42 -792,904.42 -792,904.42 -792,904.42 -792,904.42 -792,904.42 50,485,146.96
236
Net cash increase or decrease 4,073,321.58 -913,854.42 -893,854.42 -913,854.42 -797,854.42 866,121.41 -1,042,406.42 -1,042,406.42 -1,022,406.42 863,237.41 -1,042,406.42 -1,062,406.42 -2,928,769.39
Beginning cash 0.00 4,073,321.58 3,159,467.16 2,265,612.74 1,351,758.32 553,903.90 1,420,025.31 377,618.89 -664,787.53 -1,687,193.95 -823,956.55 -1,866,362.97 8,159,406.89
Ending cash 4,073,321.58 3,159,467.16 2,265,612.74 1,351,758.32 553,903.90 1,420,025.31 377,618.89 -664,787.53 -1,687,193.95 -823,956.55 -1,866,362.97 -2,928,769.39 5,230,637.50
Inter Petit School
Cash Flow Statement
For Year 2012
237
Jan. Feb. Mar. Apr. May. Jun. Jul. Aug. Sep. Oct. Nov. Dec. Total CFI
Cash flows from operating activities
Cash inflow
Cash recived from service 0.00 3,920,000.00 0.00 0.00 0.00 4,900,000.00 0.00 0.00 0.00 4,900,000.00 0.00 0.00 13,720,000.00
Cash recived from sales 21,000.00 21,000.00 21,000.00 21,000.00 21,000.00 225,400.00 21,000.00 21,000.00 21,000.00 21,000.00 21,000.00 21,000.00 456,400.00
Cash recived from rental 18,000.00 18,000.00 18,000.00 18,000.00 18,000.00 18,000.00 18,000.00 18,000.00 18,000.00 18,000.00 18,000.00 18,000.00 216,000.00
Adjust depreciation 13,073.00 13,073.00 13,073.00 13,073.00 13,073.00 13,073.00 13,073.00 13,073.00 13,073.00 13,073.00 13,073.00 13,073.00 156,876.00
Cash inflow from operating activity 52,073.00 3,972,073.00 52,073.00 52,073.00 52,073.00 5,156,473.00 52,073.00 52,073.00 52,073.00 4,952,073.00 52,073.00 52,073.00 14,549,276.00
Cash out flow
Cost of goods sold 15,400.00 15,400.00 15,400.00 15,400.00 15,400.00 165,620.00 15,400.00 15,400.00 15,400.00 15,400.00 15,400.00 15,400.00 335,020.00
Marketing expense 24,950.00 120,950.00 100,950.00 120,950.00 4,950.00 24,950.00 24,950.00 24,950.00 4,950.00 4,950.00 24,950.00 44,950.00 527,400.00
Administrative expense 274,455.00 258,955.00 258,955.00 258,955.00 258,955.00 258,955.00 258,955.00 258,955.00 258,955.00 258,955.00 258,955.00 258,955.00 3,122,960.00
Cash paid for income tax 0.00 831,237.17 0.00 0.00 0.00 1,170,291.17 0.00 0.00 0.00 1,160,037.17 0.00 0.00 3,161,565.52
Cash out flow from operating activity 314,805.00 1,226,542.17 375,305.00 395,305.00 279,305.00 1,619,816.17 299,305.00 299,305.00 279,305.00 1,439,342.17 299,305.00 319,305.00 7,146,945.52
Net cash flows fom operating activity -262,732.00 2,745,530.83 -323,232.00 -343,232.00 -227,232.00 3,536,656.83 -247,232.00 -247,232.00 -227,232.00 3,512,730.83 -247,232.00 -267,232.00 7,402,330.48
Cash inflow from investing activity
Cash inflow
Cash received from sold equipment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Other 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Cash inflow from investing activity 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Cash outflow
Cash paid for Land 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
238
Cash paid for Building 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Cash paid for Office supply 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Cash out flow from investing activity 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Net cash flows fom investing activity 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Cash flows fom financing activity
Cash inflow
Cash Loan 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Cash inflow from financing activity 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Cash outflow
Repayment for interest and principle loan 792,904.42 792,904.42 792,904.42 792,904.42 792,904.42 792,904.42 792,904.42 792,904.42 792,904.42 792,904.42 792,904.42 792,904.42 9,514,853.04
Cash outflow from financing activity 792,904.42 792,904.42 792,904.42 792,904.42 792,904.42 792,904.42 792,904.42 792,904.42 792,904.42 792,904.42 792,904.42 792,904.42 9,514,853.04
Net cash flows from financing activity -792,904.42 -792,904.42 -792,904.42 -792,904.42 -792,904.42 -792,904.42 -792,904.42 -792,904.42 -792,904.42 -792,904.42 -792,904.42 -792,904.42 -9,514,853.04
Net cash increase or decrease -1,055,636.42 1,952,626.41
-1,116,136.42
-1,136,136.42 -1,020,136.42 2,743,752.41 -1,040,136.42 -1,040,136.42 -1,020,136.42 2,719,826.41 -1,040,136.42 -1,060,136.42 -2,112,522.56
Beginning cash -2,928,769.39-3,984,405.81
-2,031,779.40
-3,147,915.82 -4,284,052.24 -5,304,188.66 -2,560,436.26 -3,600,572.68 -4,640,709.10 -5,660,845.52 -2,941,019.11 -3,981,155.53 -45,065,849.51
Ending cash -3,984,405.81-2,031,779.40
-3,147,915.82
-4,284,052.24 -5,304,188.66 -2,560,436.26 -3,600,572.68 -4,640,709.10 -5,660,845.52 -2,941,019.11 -3,981,155.53 -5,041,291.95 -47,178,372.07
Inter Petit School
Cash Flow Statement
For Year 2013
Jan. Feb. Mar. Apr. May. Jun. Jul. Aug. Sep. Oct. Nov. Dec. Total CFI
Cash flows from operating activities
Cash inflow
Cash recived from service 0.00 5,960,000.00 0.00 0.00 0.00 7,450,000.00 0.00 0.00 0.00 7,450,000.00 0.00 0.00 20,860,000.00
239
Cash recived from sales 31,500.00 31,500.00 31,500.00 31,500.00 31,500.00 342,700.00 31,500.00 31,500.00 31,500.00 31,500.00 31,500.00 31,500.00 689,200.00
Cash recived from rental 18,000.00 18,000.00 18,000.00 18,000.00 18,000.00 18,000.00 18,000.00 18,000.00 18,000.00 18,000.00 18,000.00 18,000.00 216,000.00
Adjust depreciation 13,073.00 13,073.00 13,073.00 13,073.00 13,073.00 13,073.00 13,073.00 13,073.00 13,073.00 13,073.00 13,073.00 13,073.00 156,876.00
Cash inflow from operating activity 62,573.00 6,022,573.00 62,573.00 62,573.00 62,573.00 7,823,773.00 62,573.00 62,573.00 62,573.00 7,512,573.00 62,573.00 62,573.00 21,922,076.00
Cash out flow
Cost of goods sold 25,350.00 25,350.00 25,350.00 25,350.00 25,350.00 226,629.00 25,350.00 25,350.00 25,350.00 25,350.00 25,350.00 25,350.00 505,479.00
Marketing expense 24,950.00 24,950.00 24,950.00 24,950.00 24,950.00 24,950.00 24,950.00 24,950.00 24,950.00 24,950.00 24,950.00 24,950.00 299,400.00
Administrative expense 274,455.00 258,955.00 258,955.00 258,955.00 258,955.00 258,955.00 258,955.00 258,955.00 258,955.00 258,955.00 258,955.00 258,955.00 3,122,960.00
Cash paid for income tax 0.00 1,472,202.17 0.00 0.00 0.00 1,952,178.47 0.00 0.00 0.00 1,919,202.17 0.00 0.00 5,343,582.82
Cash out flow from operating activity 324,755.00 1,781,457.17 309,255.00 309,255.00 309,255.00 2,462,712.47 309,255.00 309,255.00 309,255.00 2,228,457.17 309,255.00 309,255.00 9,271,421.82
Net cash flows fom operating activity -262,182.00 4,241,115.83 -246,682.00 -246,682.00 -246,682.00 5,361,060.53 -246,682.00 -246,682.00 -246,682.00 5,284,115.83 -246,682.00 -246,682.00 12,650,654.18
Cash inflow from investing activity
Cash inflow
Cash received from sold equipment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Other 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Cash inflow from investing activity 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Cash outflow
Cash paid for Land 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Cash paid for Building 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Cash paid for Office supply 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Cash out flow from investing activity 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Net cash flows fom investing activity 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
240
Cash flows fom financing activity
Cash inflow
Cash Loan 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Cash inflow from financing activity 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Cash outflow
Repayment for interest and principle loan 792,904.42 792,904.42 792,904.42 792,904.42 792,904.42 792,904.42 792,904.42 792,904.42 792,904.42 792,904.42 792,904.42 792,904.42 9,514,853.04
Cash outflow from financing activity 792,904.42 792,904.42 792,904.42 792,904.42 792,904.42 792,904.42 792,904.42 792,904.42 792,904.42 792,904.42 792,904.42 792,904.42 9,514,853.04
Net cash flows from financing activity -792,904.42 -792,904.42 -792,904.42 -792,904.42 -792,904.42 -792,904.42 -792,904.42 -792,904.42 -792,904.42 -792,904.42 -792,904.42 -792,904.42 -9,514,853.04
Net cash increase or decrease -1,055,086.42 3,448,211.41 -1,039,586.42 -1,039,586.42 -1,039,586.42 4,568,156.11 -1,039,586.42 -1,039,586.42 -1,039,586.42 4,491,211.41 -1,039,586.42 -1,039,586.42 3,135,801.14
Beginning cash -5,041,291.95 -6,096,378.37 -2,648,166.96 -3,687,753.38 -4,727,339.80 -5,766,926.22 -1,198,770.12 -2,238,356.54 -3,277,942.96 -4,317,529.38 173,682.03 -865,904.39 -39,692,678.05
Ending cash -6,096,378.37 -2,648,166.96 -3,687,753.38 -4,727,339.80 -5,766,926.22 -1,198,770.12 -2,238,356.54 -3,277,942.96 -4,317,529.38 173,682.03 -865,904.39 -1,905,490.81 -36,556,876.91
Inter Petit School
Cash Flow Statement
For Year 2014
Jan. Feb. Mar. Apr. May. Jun. Jul. Aug. Sep. Oct. Nov. Dec. Total CFI
Cash flows from operating activities
Cash inflow
Cash recived from service 0.00 6,320,000.00 0.00 0.00 0.00 7,900,000.00 0.00 0.00 0.00 7,900,000.00 0.00 0.00 22,120,000.00
Cash recived from sales 33,600.00 33,600.00 33,600.00 33,600.00 33,600.00 363,400.00 33,600.00 33,600.00 33,600.00 33,600.00 33,600.00 33,600.00 733,000.00
Cash recived from rental 18,000.00 18,000.00 18,000.00 18,000.00 18,000.00 18,000.00 18,000.00 18,000.00 18,000.00 18,000.00 18,000.00 18,000.00 216,000.00
241
Adjust depreciation 13,073.00 13,073.00 13,073.00 13,073.00 13,073.00 13,073.00 13,073.00 13,073.00 13,073.00 13,073.00 13,073.00 13,073.00 156,876.00
Cash inflow from operating activity 64,673.00 6,384,673.00 64,673.00 64,673.00 64,673.00 8,294,473.00 64,673.00 64,673.00 64,673.00 7,964,673.00 64,673.00 64,673.00 23,225,876.00
Cash out flow
Cost of goods sold 24,640.00 24,640.00 24,640.00 24,640.00 24,640.00 267,020.00 24,640.00 24,640.00 24,640.00 24,640.00 24,640.00 24,640.00 538,060.00
Marketing expense 24,950.00 24,950.00 24,950.00 24,950.00 24,950.00 24,950.00 24,950.00 24,950.00 24,950.00 24,950.00 24,950.00 24,950.00 299,400.00
Administrative expense 274,455.00 258,955.00 258,955.00 258,955.00 258,955.00 258,955.00 258,955.00 258,955.00 258,955.00 258,955.00 258,955.00 258,955.00 3,122,960.00
Cash paid for income tax 0.00 1,581,045.17 0.00 0.00 0.00 2,081,271.17 0.00 0.00 0.00 2,055,045.17 0.00 0.00 5,717,361.52
Cash out flow from operating activity 324,045.00 1,889,590.17 308,545.00 308,545.00 308,545.00 2,632,196.17 308,545.00 308,545.00 308,545.00 2,363,590.17 308,545.00 308,545.00 9,677,781.52
Net cash flows fom operating activity -259,372.00 4,495,082.83 -243,872.00 -243,872.00 -243,872.00 5,662,276.83 -243,872.00 -243,872.00 -243,872.00 5,601,082.83 -243,872.00 -243,872.00 13,548,094.48
Cash inflow from investing activity
Cash inflow
Cash received from sold equipment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Other 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Cash inflow from investing activity 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Cash outflow
Cash paid for Land 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
242
Cash paid for Building 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Cash paid for Office supply 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Cash out flow from investing activity 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Net cash flows fom investing activity 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Cash flows fom financing activity
Cash inflow
Cash Loan 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Cash inflow from financing activity 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Cash outflow
Repayment for interest and principle loan 792,904.42 792,904.42 792,904.42 792,904.42 792,904.42 792,904.42 792,904.42 792,904.42 792,904.42 792,904.42 792,904.42 792,904.42 9,514,853.04
Cash outflow from financing activity 792,904.42 792,904.42 792,904.42 792,904.42 792,904.42 792,904.42 792,904.42 792,904.42 792,904.42 792,904.42 792,904.42 792,904.42 9,514,853.04
Net cash flows from financing activity -792,904.42 -792,904.42 -792,904.42 -792,904.42 -792,904.42 -792,904.42 -792,904.42 -792,904.42 -792,904.42 -792,904.42 -792,904.42 -792,904.42 -9,514,853.04
Net cash increase or decrease -1,052,276.42 3,702,178.41 -1,036,776.42 -1,036,776.42 -1,036,776.42 4,869,372.41 -1,036,776.42 -1,036,776.42 -1,036,776.42 4,808,178.41 -1,036,776.42 -1,036,776.42 4,033,241.44
Beginning cash -1,905,490.81 -2,957,767.23 744,411.17 -292,365.25 -1,329,141.67 -2,365,918.09 2,503,454.32 1,466,677.90 429,901.48 -606,874.94 4,201,303.47 3,164,527.05 3,052,717.40
Ending cash -2,957,767.23 744,411.17 -292,365.25 -1,329,141.67 -2,365,918.09 2,503,454.32 1,466,677.90 429,901.48 -606,874.94 4,201,303.47 3,164,527.05 2,127,750.63 7,085,958.84
Inter Petit School
243
Cash Flow Statement
For Year 2015
Jan. Feb. Mar. Apr. May. Jun. Jul. Aug. Sep. Oct. Nov. Dec. Total CFI
Cash flows from operating activities
Cash inflow
Cash recived from service 0.00 6,680,000.00 0.00 0.00 0.00 8,350,000.00 0.00 0.00 0.00 8,350,000.00 0.00 0.00 23,380,000.00
Cash recived from sales 38,850.00 38,850.00 38,850.00 38,850.00 38,850.00 384,100.00 38,850.00 38,850.00 38,850.00 38,850.00 38,850.00 38,850.00 811,450.00
Cash recived from rental 18,000.00 18,000.00 18,000.00 18,000.00 18,000.00 18,000.00 18,000.00 18,000.00 18,000.00 18,000.00 18,000.00 18,000.00 216,000.00
Adjust depreciation 13,073.00 13,073.00 13,073.00 13,073.00 13,073.00 13,073.00 13,073.00 13,073.00 13,073.00 13,073.00 13,073.00 13,073.00 156,876.00
Cash inflow from operating activity 69,923.00 6,749,923.00 69,923.00 69,923.00 69,923.00 8,765,173.00 69,923.00 69,923.00 69,923.00 8,419,923.00 69,923.00 69,923.00 24,564,326.00
Cash out flow
Cost of goods sold 26,000.00 26,000.00 26,000.00 26,000.00 26,000.00 282,230.00 26,000.00 26,000.00 26,000.00 26,000.00 26,000.00 26,000.00 568,230.00
Marketing expense 24,950.00 24,950.00 24,950.00 24,950.00 24,950.00 24,950.00 24,950.00 24,950.00 24,950.00 24,950.00 24,950.00 24,950.00 299,400.00
Administrative expense 274,455.00 258,955.00 258,955.00 258,955.00 258,955.00 258,955.00 258,955.00 258,955.00 258,955.00 258,955.00 258,955.00 258,955.00 3,122,960.00
Cash paid for income tax 0.00 1,690,212.17 0.00 0.00 0.00 2,217,918.17 0.00 0.00 0.00 2,191,212.17 0.00 0.00 6,099,342.52
Cash out flow from operating activity 325,405.00 2,000,117.17 309,905.00 309,905.00 309,905.00 2,784,053.17 309,905.00 309,905.00 309,905.00 2,501,117.17 309,905.00 309,905.00 10,089,932.52
Net cash flows fom operating activity -255,482.00 4,749,805.83 -239,982.00 -239,982.00 -239,982.00 5,981,119.83 -239,982.00 -239,982.00 -239,982.00 5,918,805.83 -239,982.00 -239,982.00 14,474,393.48
Cash inflow from investing activity
Cash inflow
Cash received from sold equipment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Other 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Cash inflow from investing activity 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
244
Cash outflow
Cash paid for Land 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Cash paid for Building 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Cash paid for Office supply 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Cash out flow from investing activity 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Net cash flows fom investing activity 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Cash flows fom financing activity
Cash inflow
Cash Loan 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Cash inflow from financing activity 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Cash outflow
Repayment for interest and principle loan 792,904.42 792,904.42 792,904.42 792,904.42 792,904.42 792,904.42 792,904.42 792,904.42 792,904.42 792,904.42 792,904.42 792,904.42 9,514,853.04
Cash outflow from financing activity 792,904.42 792,904.42 792,904.42 792,904.42 792,904.42 792,904.42 792,904.42 792,904.42 792,904.42 792,904.42 792,904.42 792,904.42 9,514,853.04
Net cash flows from financing activity -792,904.42 -792,904.42 -792,904.42 -792,904.42 -792,904.42 -792,904.42 -792,904.42 -792,904.42 -792,904.42 -792,904.42 -792,904.42 -792,904.42 -9,514,853.04
Net cash increase or decrease -1,048,386.42 3,956,901.41 -1,032,886.42 -1,032,886.42 -1,032,886.42 5,188,215.41 -1,032,886.42 -1,032,886.42 -1,032,886.42 5,125,901.41 -1,032,886.42 -1,032,886.42 4,959,540.44
Beginning cash 2,127,750.63 1,079,364.21 5,036,265.61 4,003,379.19 2,970,492.77 1,937,606.35 7,125,821.76 6,092,935.34 5,060,048.92 4,027,162.50 9,153,063.90 8,120,177.48 56,734,068.66
Ending cash 1,079,364.21 5,036,265.61 4,003,379.19 2,970,492.77 1,937,606.35 7,125,821.76 6,092,935.34 5,060,048.92 4,027,162.50 9,153,063.90 8,120,177.48 7,087,291.06 61,693,609.10
5.3 Balance Sheet
Table 5.3 Balance Sheet from year 2011-2015
245
Inter Petit School
Balance Sheets
At the Year 2011
Jan. Feb. Mar. Apr. May. Jun. Jul. Aug. Sep. Oct. Nov. Dec.
Assets
Current assets
Cash 4,073,321.58 3,159,467.16 2,265,612.74 1,351,758.32 553,903.90 1,343,975.31 371,498.89 -670,907.53 -1,693,313.95 -830,076.55 -1,872,482.97 -2,934,889.39
Inventories 0.00 0.00 0.00 0.00 0.00 76,050.00 6,120.00 6,120.00 6,120.00 6,120.00 6,120.00 6,120.00
Total current assets 4,073,321.58 3,159,467.16 2,265,612.74 1,351,758.32 553,903.90 1,420,025.31 377,618.89 -664,787.53 -1,687,193.95 -823,956.55 -1,866,362.97 -2,928,769.39
Fixed assets
Cash paid for Land 40,602,000.00 40,602,000.00 40,602,000.00 40,602,000.00 40,602,000.00 40,602,000.00
40,602,000.00
40,602,000.00
40,602,000.00
40,602,000.00
40,602,000.00
40,602,000.00
Cash paid for Building 13,275,000.00 13,275,000.00 13,275,000.00 13,275,000.00 13,275,000.00 13,275,000.00
13,275,000.00
13,275,000.00
13,275,000.00
13,275,000.00
13,275,000.00
13,275,000.00
Cash paid for Office supply 1,216,324.00 1,216,324.00 1,216,324.00 1,216,324.00 1,216,324.00
1,216,324.00
1,216,324.00
1,216,324.00
1,216,324.00
1,216,324.00
1,216,324.00
1,216,324.00
Accumulated depreciation -
-
-
-
-
- 13,073.00
- 26,146.00
- 39,219.00
- 52,292.00
- 65,365.00
- 78,438.00
- 91,511.00
Total Fixed Assets 55,093,324.00 55,093,324.00 55,093,324.00 55,093,324.00 55,093,324.00 55,080,251.00
55,067,178.00
55,054,105.00
55,041,032.00
55,027,959.00
55,014,886.00
55,001,813.00
Total Assets 59,166,645.58 58,252,791.16 57,358,936.74 56,445,082.32 55,647,227.90 56,500,276.31
55,444,796.89
54,389,317.47
53,353,838.05
54,204,002.45
53,148,523.03
52,073,043.61
Liabilities and Equity
Liabilities
Long-tern note payable 60,000,000 60,000,000 60,000,000 60,000,000 60,000,000 60,000,000 60,000,000 60,000,000 60,000,000 60,000,000 60,000,000 60,000,000
Total liabilities 60,000,000 60,000,000 60,000,000 60,000,000 60,000,000 60,000,000 60,000,000 60,000,000 60,000,000 60,000,000 60,000,000 60,000,000
Equity
Retained earnings -833,354.42 -1,747,208.84 -2,641,063.26 -3,554,917.68 -4,352,772.10 -3,499,723.69 -4,555,203.11 -5,610,682.53 -6,646,161.95 -5,795,997.55 -6,851,476.97 -7,926,956.39
Owner equity 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Total owner equity- 833,354.42
- 1,747,208.84
- 2,641,063.26
- 3,554,917.68
- 4,352,772.10
- 3,499,723.69
- 4,555,203.11
- 5,610,682.53
- 6,646,161.95
- 5,795,997.55
- 6,851,476.97
- 7,926,956.39
Total liabilities and equity 59,166,645.58 58,252,791.16 57,358,936.74 56,445,082.32 55,647,227.90 56,500,276.31
55,444,796.89
54,389,317.47
53,353,838.05
54,204,002.45
53,148,523.03
52,073,043.61
246
Inter Petit School
Balance Sheets
At the Year 2012
Jan. Feb. Mar. Apr. May. Jun. Jul. Aug. Sep. Oct. Nov. Dec.
Assets
Current assets
Cash -3,999,805.81 -2,047,179.40 -3,163,315.82 -4,299,452.24 -5,319,588.66 -2,726,056.26 -3,615,972.68 -4,656,109.10 -5,676,245.52 -2,956,419.11 -3,996,555.53 -5,056,691.95
Inventories 15,400.00 15,400.00 15,400.00 15,400.00 15,400.00 165,620.00 15,400.00 15,400.00 15,400.00 15,400.00 15,400.00 15,400.00
Total current assets -3,984,405.81 -2,031,779.40 -3,147,915.82 -4,284,052.24 -5,304,188.66 -2,560,436.26 -3,600,572.68 -4,640,709.10 -5,660,845.52 -2,941,019.11 -3,981,155.53 -5,041,291.95
Fixed assets
Cash paid for Land 40,602,000.00
40,602,000.00
40,602,000.00
40,602,000.00
40,602,000.00
40,602,000.00
40,602,000.00
40,602,000.00
40,602,000.00
40,602,000.00
40,602,000.00
40,602,000.00
Cash paid for Building 13,275,000.00
13,275,000.00
13,275,000.00
13,275,000.00
13,275,000.00
13,275,000.00
13,275,000.00
13,275,000.00
13,275,000.00
13,275,000.00
13,275,000.00
13,275,000.00
Cash paid for Office supply 1,216,324.00
1,216,324.00
1,216,324.00
1,216,324.00
1,216,324.00
1,216,324.00
1,216,324.00
1,216,324.00
1,216,324.00
1,216,324.00
1,216,324.00
1,216,324.00
Accumulated depreciation- 104,584.00
- 117,657.00
- 130,730.00
- 143,803.00
- 156,876.00
- 169,949.00
- 183,022.00
- 196,095.00
- 209,168.00
- 222,241.00
- 235,314.00
- 248,387.00
Total Fixed Assets 54,988,740.00
54,975,667.00
54,962,594.00
54,949,521.00
54,936,448.00
54,923,375.00
54,910,302.00
54,897,229.00
54,884,156.00
54,871,083.00
54,858,010.00
54,844,937.00
Total Assets 51,004,334.19
52,943,887.60
51,814,678.18
50,665,468.76
49,632,259.34
52,362,938.74
51,309,729.32
50,256,519.90
49,223,310.48
51,930,063.89
50,876,854.47
49,803,645.05
Liabilities and Equity
Liabilities
247
Long-tern note payable 60,000,000 60,000,000 60,000,000 60,000,000 60,000,000 60,000,000 60,000,000 60,000,000 60,000,000 60,000,000 60,000,000 60,000,000
Total liabilities 60,000,000 60,000,000 60,000,000 60,000,000 60,000,000 60,000,000 60,000,000 60,000,000 60,000,000 60,000,000 60,000,000 60,000,000
Equity
Retained earnings -8,995,665.81 -7,056,112.40 -8,185,321.82 -9,334,531.24 -10,367,740.66 -7,637,061.26 -8,690,270.68 -9,743,480.10 -10,776,689.52 -8,069,936.11 -9,123,145.53 -10,196,354.95
Owner equity 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Total owner equity- 8,995,665.81
- 7,056,112.40
- 8,185,321.82
- 9,334,531.24
- 10,367,740.66
- 7,637,061.26
- 8,690,270.68
- 9,743,480.10
- 10,776,689.52
- 8,069,936.11
- 9,123,145.53
- 10,196,354.95
Total liabilities and equity 51,004,334.19
52,943,887.60
51,814,678.18
50,665,468.76
49,632,259.34
52,362,938.74
51,309,729.32
50,256,519.90
49,223,310.48
51,930,063.89
50,876,854.47
49,803,645.05
Inter Petit School
Balance Sheets
At the Year 2013
Jan. Feb. Mar. Apr. May. Jun. Jul. Aug. Sep. Oct. Nov. Dec.
Assets
Current assets
Cash -6,121,728.37 -2,673,516.96 -3,713,103.38 -4,752,689.80 -5,792,276.22 -1,425,399.12 -2,263,706.54 -3,303,292.96 -4,342,879.38 148,332.03 -891,254.39 -1,930,840.81
Inventories 25,350.00 25,350.00 25,350.00 25,350.00 25,350.00 226,629.00 25,350.00 25,350.00 25,350.00 25,350.00 25,350.00 25,350.00
Total current assets -6,096,378.37 -2,648,166.96 -3,687,753.38 -4,727,339.80 -5,766,926.22 -1,198,770.12 -2,238,356.54 -3,277,942.96 -4,317,529.38 173,682.03 -865,904.39 -1,905,490.81
Fixed assets
Cash paid for Land 40,602,000.00
40,602,000.00
40,602,000.00
40,602,000.00
40,602,000.00
40,602,000.00
40,602,000.00
40,602,000.00
40,602,000.00
40,602,000.00
40,602,000.00
40,602,000.00
Cash paid for Building 13,275,000.00
13,275,000.00
13,275,000.00
13,275,000.00
13,275,000.00
13,275,000.00
13,275,000.00
13,275,000.00
13,275,000.00
13,275,000.00
13,275,000.00
13,275,000.00
Cash paid for Office supply 1,216,324.00
1,216,324.00
1,216,324.00
1,216,324.00
1,216,324.00
1,216,324.00
1,216,324.00
1,216,324.00
1,216,324.00
1,216,324.00
1,216,324.00
1,216,324.00
Accumulated depreciation- 261,460.00
- 274,533.00
- 287,606.00
- 300,679.00
- 313,752.00
- 326,825.00
- 339,898.00
- 352,971.00
- 366,044.00
- 379,117.00
- 392,190.00
- 405,263.00
Total Fixed Assets 54,831,864.00
54,818,791.00
54,805,718.00
54,792,645.00
54,779,572.00
54,766,499.00
54,753,426.00
54,740,353.00
54,727,280.00
54,714,207.00
54,701,134.00
54,688,061.00
Total Assets 48,735,485.63
52,170,624.04
51,117,964.62
50,065,305.20
49,012,645.78
53,567,728.88
52,515,069.46
51,462,410.04
50,409,750.62
54,887,889.03
53,835,229.61
52,782,570.19
Liabilities and Equity
Liabilities
248
Long-tern note payable 60,000,000 60,000,000 60,000,000 60,000,000 60,000,000 60,000,000 60,000,000 60,000,000 60,000,000 60,000,000 60,000,000 60,000,000
Total liabilities 60,000,000 60,000,000 60,000,000 60,000,000 60,000,000 60,000,000 60,000,000 60,000,000 60,000,000 60,000,000 60,000,000 60,000,000
Equity
Retained earnings -11,264,514.37 -7,829,375.96 -8,882,035.38 -9,934,694.80 -10,987,354.22 -6,432,271.12 -7,484,930.54 -8,537,589.96 -9,590,249.38 -5,112,110.97 -6,164,770.39 -7,217,429.81
Owner equity 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Total owner equity- 11,264,514.37
- 7,829,375.96
- 8,882,035.38
- 9,934,694.80
- 10,987,354.22
- 6,432,271.12
- 7,484,930.54
- 8,537,589.96
- 9,590,249.38
- 5,112,110.97
- 6,164,770.39
- 7,217,429.81
Total liabilities and equity 48,735,485.63
52,170,624.04
51,117,964.62
50,065,305.20
49,012,645.78
53,567,728.88
52,515,069.46
51,462,410.04
50,409,750.62
54,887,889.03
53,835,229.61
52,782,570.19
Inter Petit School
Balance Sheets
At the Year 2014
Jan. Feb. Mar. Apr. May. Jun. Jul. Aug. Sep. Oct. Nov. Dec.
Assets
Current assets
Cash -2,982,407.23 719,771.17 -317,005.25 -1,353,781.67 -2,390,558.09 2,236,434.32 1,442,037.90 405,261.48 -631,514.94 4,176,663.47 3,139,887.05 2,103,110.63
Inventories 24,640.00 24,640.00 24,640.00 24,640.00 24,640.00 267,020.00 24,640.00 24,640.00 24,640.00 24,640.00 24,640.00 24,640.00
Total current assets -2,957,767.23 744,411.17 -292,365.25 -1,329,141.67 -2,365,918.09 2,503,454.32 1,466,677.90 429,901.48 -606,874.94 4,201,303.47 3,164,527.05 2,127,750.63
Fixed assets
Cash paid for Land 40,602,000.00
40,602,000.00
40,602,000.00
40,602,000.00
40,602,000.00
40,602,000.00
40,602,000.00
40,602,000.00
40,602,000.00
40,602,000.00
40,602,000.00
40,602,000.00
Cash paid for Building 13,275,000.00
13,275,000.00
13,275,000.00
13,275,000.00
13,275,000.00
13,275,000.00
13,275,000.00
13,275,000.00
13,275,000.00
13,275,000.00
13,275,000.00
13,275,000.00
Cash paid for Office supply 1,216,324.00
1,216,324.00
1,216,324.00
1,216,324.00
1,216,324.00
1,216,324.00
1,216,324.00
1,216,324.00
1,216,324.00
1,216,324.00
1,216,324.00
1,216,324.00
Accumulated depreciation- 418,336.00
- 431,409.00
- 444,482.00
- 457,555.00
- 470,628.00
- 483,701.00
- 496,774.00
- 509,847.00
- 522,920.00
- 535,993.00
- 549,066.00
- 562,139.00
Total Fixed Assets 54,674,988.00
54,661,915.00
54,648,842.00
54,635,769.00
54,622,696.00
54,609,623.00
54,596,550.00
54,583,477.00
54,570,404.00
54,557,331.00
54,544,258.00
54,531,185.00
Total Assets
249
51,717,220.77 55,406,326.17 54,356,476.75 53,306,627.33 52,256,777.91 57,113,077.32 56,063,227.90 55,013,378.48 53,963,529.06 58,758,634.47 57,708,785.05 56,658,935.63
Liabilities and Equity
Liabilities
Long-tern note payable 60,000,000 60,000,000 60,000,000 60,000,000 60,000,000 60,000,000 60,000,000 60,000,000 60,000,000 60,000,000 60,000,000 60,000,000
Total liabilities 60,000,000 60,000,000 60,000,000 60,000,000 60,000,000 60,000,000 60,000,000 60,000,000 60,000,000 60,000,000 60,000,000 60,000,000
Equity
Retained earnings -8,282,779.23 -4,593,673.83 -5,643,523.25 -6,693,372.67 -7,743,222.09 -2,886,922.68 -3,936,772.10 -4,986,621.52 -6,036,470.94 -1,241,365.53 -2,291,214.95 -3,341,064.37
Owner equity 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Total owner equity- 8,282,779.23
- 4,593,673.83
- 5,643,523.25
- 6,693,372.67
- 7,743,222.09
- 2,886,922.68
- 3,936,772.10
- 4,986,621.52
- 6,036,470.94
- 1,241,365.53
- 2,291,214.95
- 3,341,064.37
Total liabilities and equity 51,717,220.77
55,406,326.17
54,356,476.75
53,306,627.33
52,256,777.91
57,113,077.32
56,063,227.90
55,013,378.48
53,963,529.06
58,758,634.47
57,708,785.05
56,658,935.63
Inter Petit School
Balance Sheets
At the Year 2015
Jan. Feb. Mar. Apr. May. Jun. Jul. Aug. Sep. Oct. Nov. Dec.
Assets
Current assets
Cash 1,053,364.21 5,010,265.61 3,977,379.19 2,944,492.77 1,911,606.35 6,843,591.76 6,066,935.34 5,034,048.92 4,001,162.50 9,127,063.90 8,094,177.48 7,061,291.06
Inventories 26,000.00 26,000.00 26,000.00 26,000.00 26,000.00 282,230.00 26,000.00 26,000.00 26,000.00 26,000.00 26,000.00 26,000.00
Total current assets 1,079,364.21 5,036,265.61 4,003,379.19 2,970,492.77 1,937,606.35 7,125,821.76 6,092,935.34 5,060,048.92 4,027,162.50 9,153,063.90 8,120,177.48 7,087,291.06
Fixed assets
Cash paid for Land 40,602,000.00
40,602,000.00
40,602,000.00
40,602,000.00
40,602,000.00
40,602,000.00
40,602,000.00
40,602,000.00
40,602,000.00
40,602,000.00
40,602,000.00
40,602,000.00
Cash paid for Building 13,275,000.00
13,275,000.00
13,275,000.00
13,275,000.00
13,275,000.00
13,275,000.00
13,275,000.00
13,275,000.00
13,275,000.00
13,275,000.00
13,275,000.00
13,275,000.00
Cash paid for Office supply 1,216,324.00
1,216,324.00
1,216,324.00
1,216,324.00
1,216,324.00
1,216,324.00
1,216,324.00
1,216,324.00
1,216,324.00
1,216,324.00
1,216,324.00
1,216,324.00
Accumulated depreciation- 575,212.00
- 588,285.00
- 601,358.00
- 614,431.00
- 627,504.00
- 640,577.00
- 653,650.00
- 666,723.00
- 679,796.00
- 692,869.00
- 705,942.00
- 719,015.00
Total Fixed Assets 54,518,112.00
54,505,039.00
54,491,966.00
54,478,893.00
54,465,820.00
54,452,747.00
54,439,674.00
54,426,601.00
54,413,528.00
54,400,455.00
54,387,382.00
54,374,309.00
Total Assets 55,597,476.21
59,541,304.61
58,495,345.19
57,449,385.77
56,403,426.35
61,578,568.76
60,532,609.34
59,486,649.92
58,440,690.50
63,553,518.90
62,507,559.48
61,461,600.06
Liabilities and Equity
250
Liabilities
Long-tern note payable 60,000,000 60,000,000 60,000,000 60,000,000 60,000,000 60,000,000 60,000,000 60,000,000 60,000,000 60,000,000 60,000,000 60,000,000
Total liabilities 60,000,000 60,000,000 60,000,000 60,000,000 60,000,000 60,000,000 60,000,000 60,000,000 60,000,000 60,000,000 60,000,000 60,000,000
Equity
Retained earnings -4,402,523.79 -458,695.39 -1,504,654.81 -2,550,614.23 -3,596,573.65 1,578,568.76 532,609.34 -513,350.08 -1,559,309.50 3,553,518.90 2,507,559.48 1,461,600.06
Owner equity 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Total owner equity- 4,402,523.79
- 458,695.39
- 1,504,654.81
- 2,550,614.23
- 3,596,573.65
1,578,568.76
532,609.34
- 513,350.08
- 1,559,309.50
3,553,518.90
2,507,559.48
1,461,600.06
Total liabilities and equity 55,597,476.21
59,541,304.61
58,495,345.19
57,449,385.77
56,403,426.35
61,578,568.76
60,532,609.34
59,486,649.92
58,440,690.50
63,553,518.90
62,507,559.48
61,461,600.06
251
Chapter 6
Risk Management
252
6.1 Risk Analysis
Risk is the quantifiable likelihood of loss or less than expected returns or situation
dissatisfaction which happen in the future and impact or operation weren’t successful the
objective and goal of organization. Inter Pertit School divide risk analysis into 2 factors as
internal force and external force both operation financial and administration strategy which
may be positive affect measured the impact got likelihood situation.
6.1.1 External Forces
Risk caused by external forces which Inter Petit School can’t expect and can’t
control, so Inter Petit has plans to avoid the risk that happen from external factor and support
the risk that Inter Petit maybe faces in the future which is the reason of external factors as
follows as :
1. Changing in technology
Nowadays the technology is rapidly changing as you can see that the social
network is really impact to all society even school in term of information of school internet
look like an engine of information. It impact to INTER PETIT SCHOOL at point of
information flow because the parent can search kindergarten for their kid and also makes
choice easily pass internet network they can compare us to another school easily.
253
For risk management in this case INTER PETIT SCHOOL has to develop
education course each years to following the information flow of internet and we still certain
image of school as much as we can. We have to bring the information from competitor pass
internet, too. From the information that we get it can be base of our knowledge and
information that can help us develop our self. Finally we have to set school web page to
promote the school to network and also update the course as a information for parent who
looking for kindergarten school.
2. Political
Education system in Thailand must be in accordance with the framework
of the National Education Act BE 2542. It will be effective on August 20, 2545 in the spirit
of the Constitution. This will affect to do business in many areas. The school needs to modify
the form of teaching and operating in accordance with the law holding such as recruitment of
personnel with appropriate qualifications, renew organization chart, curriculum and
Instruction in accordance with the requirements of law.
From above reasons INTER PETIT SCHOOL has to develop instruction to
response the requirement of law and we have to study and follow the education law of
Thailand. For this case we have to develop our course due to Education Act and also perform
teacher and employees as the law condition. We have to adjust curriculum and instruction in
254
accordance with the requirement of the law by following the information of education every
year and adjust the course that suitable for us and also instructiob.
http://s232207908.onlinehome.us/Business/child_school.pdf
3. Economic factor
Nowadays economic is the thing that very hard to guess or expect because
of a lot of factors influence and can be cause of risk. Although rate of revenue per person
increase every year and also trend to increase continued, but in the same time the expense per
person also increase, too. This thing is our risk from economic.
From the above reason we can decrease risk by our quality of service and
product that certain to satisfy the customer although our tuition free are too high, but it can
certain the quality of service as well.
4. Competitors
In the market of kindergarten there are too many competitors and this kind of
school is very important for children because it is a base of learning, so there are popular as
well. Its cause of school business is high competition. Then, it make more growth market and
there are variety of product and service that customer can make decision for choosing. So,
255
there is capacity in competitive condition in the market. Then, There is cut pricing between
competition which it affect market share. In this reason, it risk that can affect to INTER
PETIT SCHOOL which can reduce our sale.
From the above reason INTER PETIT SCHOOL have to determine strategy for
competing with competitor in the market by looking for opportunity to build the
differentiation in our product and service price, place, promotion by increase the quality and
performance. When the customer making the decision, they have more choice. Therefore it
can make customer satisfaction and more attractive. If we strength which the other competitor
also difficult to entry market.
5. The risk of fire
The peril going on from fire lack of control which it’s will make spread follow
that is the fuel and burn continues. The condition of fire will several if there are fuel support
which INTER PETIT SCHOOL there are many risk that going on the fire every time.
Therefore INTER PETIT SCHOOL locates near the community which we don’t know how
they safe for fire which can go on all time.
In real INTER PETIT SCHOOL get direct effect because our school a lot of
equipments that is good fuel to burn. The result of fire which is the cause of lost money and
lot of damage property. So, we have fire insurance from Bangkok fire insurance.
256
6.1.2 Internal Forces
Internal forces are many causes including as operating risk which executive can look and
control because these risk is under operating of Inter Petit International Kindergarten School.
Internal forces as follows as:
1. Human Resources
The risk maybe occurs with employee of Inter Petit International Kindergarten
School of both teachers and staff which every organization or school must be confronting
with risk. The recruitment employee in each position and subject can make risks. School
can’t predict the performance of employee in every position that it would be efficiency or not,
because we can select employee from qualification that suitable for each position and subject
only, so it can not know the competency of each employee immediately.
From above reasons, Inter Petit International Kindergarten School will give benefits to
employees both teachers and staff such as accident insurance, vocation leave and school off.
Furthermore, we will give reward to superbly employee that responsible and diligent of their
duty. Additionally, we will raise bonus, salary or give vocation trip if any teacher could get
outstanding teacher of the year or can get student to own any competition as well as other
employee or staff if they can get the very first name or high evaluate score they will get
reward as well. All of this reason, it makes customer satisfaction with teachers, staff,
students, and parents. Also it will encourage them to working hard, pay attention and
concentrate with work.
2. Integrity Risk
The honesty and integrity of employees is an important risk for working if employees
are not honest in responsibility of your assigned. Then, there is no trust between employers
and employees which will make the business not progress well. Therefore, Inter Petit
International Kindergarten School will define policy to assign in duty for each teachers and
employee. Then, we will guide and advisor to employee for working efficiently.
Employee Fraud
The employees of each position have duty to responsibility for working. However,
each employee should honest of their assignment. If there is employee fraud which it affect to
organization as follows:
257
• Building department
Employee in this department is responsible to find construction companies to build a
building around the school area if we have any project so they can make corruption or tell
them relative or friends Companies about auction detail or how to get it so they can get some
share from it for example,
From the above reasons, all employees in this department will be record information
and what they are doing in each day for working. They also will be assigning to do work as a
group or at least 2 people so they can work as a team work for creating high quality of work
and be able to help each other as well as keep an eye on each other about their woke and
behavior. Finally, employees should be open and harmonious to each other and organization.
• Accounting department
Employees are responsible to do and check financial and accounting. Employee fraud
will often happen easily for this part, because the employees in this department maybe fail to
record receipt or any transaction that were happened during the day or miss understand
something about the accounting, so all the employee in this section always have to submit
their work during the day or week for manager to check in every time.
3. School curriculum
The school will be checking the school curriculum in every year if the school
curriculum is not good enough the school would be close down so the school will need to set
up a team to work on the school curriculum who are expert with this and always keep up to
date with the other school information as well as other information that will have impact on
running school business to be able to change the school curriculum all the time. And the
teachers of school are always needed to be ready for any changing that will be happen and be
able to handle with it.
4. Financial Risk
Financial management is varying important. It needs to be managing with
circumspection, because the financial risk can affect the operations of our business
258
Decrease in total revenue
- If the company’s total revenue decreases by 5%, it will affect to our company’s Net income
as follow:
Year 2011 Net income is -8,096,532 Baht
Year 2012 Net income is -2,778,398 Baht
Year 2013 Net income is 2,210,460.64 Baht
Year 2014 Net income is 3,061,984 Baht
Year 2015 Net income is 3,940,729 Baht
Although, if our school’s total revenue decease by 5% the income still have profit in the
positive side in year 2013.
- If the company’s total revenue decreases by 10%, it will affect to our company’s Net
income as follow:
Year 2011 Net income is -8,266,108 Baht
259
Year 2012 Net income is -3,287,397 Baht
Year 2013 Net income is 1,441,996.14 Baht
Year 2014 Net income is 2,247,603 Baht
Year 2015 Net income is 3,078,793 Baht
Although, if our school’s total revenue decease by 10% the income still have profit in the
positive side in year 2013.
- If the company’s total revenue decreases by 15%, it will affect to our company’s Net
income as follow:
Year 2011 Net income is -8,435,684 Baht
Year 2012 Net income is -3,796,396 Baht
Year 2013 Net income is 673,531.64 Baht
260
Year 2014 Net income is 1,433,222 Baht
Year 2015 Net income is 2,216,858 Baht
Although, if our school’s total revenue decease by 15% the income still have profit in the
positive side in year 2013.
6.2 Conclusion of Risk Management
Risk is the opportunity that Inter Petit International Kindergarten School will get
loss income or the business can’t operate successful to target that we already plan from the
beginning. Our school’s risk can be divided into 2 parts. First are risks from external factors.
Second are risks from internal factor. The external factor risk is hard to predict and can not be
control, such as Technology risk, Political risk, Economic risk, Competitors risk, and risk of
fire. The internal factor risk is thing that we often have to confront in the organization, and it
is the risk that we can control it, such as integrity risk, human resources risk, employee fraud
261
risk, school curriculum risk. The last risk is financial risk, such as if our income is decreasing
it is will directly effecting to our company’s or not, because income will be reduce too as
income decrease, and in which level of decreasing of income will effecting our school most
and up to which level that we can still run the school as well as when we have to shutting
down in the same time, if our company expense increase, it will effect to our company’s
because the payback period will take longer of time. About interest rate is will not effecting
to our company that much, it effect only a little with our income statement, so financial risk is
so important to our company. We must and have to always maintain and control cost of every
simple things as much as possible, in addition we should development school curriculum and
marketing strategy of school for attracting more parent and children, because this is the only
way to increase our company net income and our business can be able to continue to survive.
262
Chapter 7
Summary Summary of project feasibility study
Children are like tender plants, they need nurturing and guidance in order to grow and
develop into beautiful flowering trees. We look to ourselves as gardeners who have the
warmth and patience to nurture these tender plants. As gardeners we also know that the seed
we have planted is not an empty vessel. It has the potential to grow into a mighty tree.
263
Therefore we believe that the three important protagonists in the school system are the
teacher, the child and the parents.
Today's the cultures of study is changing all the time parent are paying more attention about
their children education, what to study, where to study and with who to study, and it seem
like more people have higher income in nowadays and parent have more ability to pay for
their education more than before or in the past. Therefore, Inter Petit School decided to open
a new idea school which is different from the other school by the uniform and the pattern of
learning. Our students will get the different experience from other because they can make
their dream come true as they start their study in first school because of their uniform is the
uniform of career of their dreaming which are Doctor, Police and Pilot & Flight Attendant.
By the additional of English program that can be the best base of learning for our student we
surely that our student who graduates from our school will be a good boy and girl who ready
for learning in higher class and they are actually have a basic knowledge of career since they
are in kindergarten.
Bangkok has population around 5,662,499 people in 2552. And there are many kids
who are age below 4 years in Bangkok approximately around 496,267 people. So, it is a good
opportunity for us to open Kindergarten school in Bangkok.
International school business has rapidly increasing. Although the economy of south
east Asia is facing with economic crisis during last 4-5 year and still facing a little bit in
nowadays and it decreasing number of international school students, but it does not impede or
have more impact with this business because most parent will pay for their children education
so they children could have good quality of life and successful in their career in the future
when their grow up. Money might affect some parent so they might have to send their
children to other school or local school which is cheaper than international school. In overall,
the parent want to see the best future and if it possible they want to prepare everything for
their children so they children could be able to survive and continue their life even though
they not with them anymore and also the Thai government will help us and provide a backup
plan for us if we nearly fall down. And those are important logic that international school
business is not affected by the economic crisis.
In the market analysis for Inter Petit School, it is the new one in this market and we
will set this school as a international school in Phayathai district where they have lots of
competitors almost 16 school around this area but there’re only one direct competitor for
264
Inter Petit School which is Rasami International School who cost very high in tuitions fee and
very hard to entrance to the school. There is also another competitor school for Inter Petit
School which is normal kindergarten school in Phayathai district but that is not the barrier for
us to entry in to the market because they use the different class strategy from us and we also
better than the other because we provide high quality of teacher and more experience of both
foreign teachers and Thai teachers. And the location of Inter Petit School which locate in
Phayathai district on the central part of Bangkok, where lot of people who live and stay
around this district with high income that can support their kid to come to our school easily.
In term of segmentation we divide our customer into 3 segments by using the
parent income to separate them in to each segment and our target market segment are those
parent who has income more 35,000 baht/month which can support their kid to the better
school and make the dream of kids come true.
For marketing mix, Inter Petit School serve the different service from the other
international kindergarten school which only teaches in English, Japanese and Chinese
programs by the basic course. By the way we still teach in English program but classify the
grade by career which is Doctor Class, Police Class and Pilot & Flight Attendant Class that
are the most popular careers dream of both parent and child. Nowadays lot of student cannot
study in international school because of the high price of tuition fees, but for Inter Petit
School most of student can entrance and learn the different knowledge and experience by the
price which is cheaper than another international school 10-20% and their also provide free
uniform for the new students. By the strength of our school which have the technical teachers
who are foreign and Thai and have high quality in teaching. But even thought we still face
with some Weakness in term of newly school and do not have high experience or expert in
the business and also traffic jam problem because our school is locate in the centre part of
Bangkok so most of parent will face with this problem when they take their children to the
school and this could be main barrier for us to entry to the market.
Competition of international school in Bangkok quite high following to the culture
and expand customer base. The attitudes of consumers are changing from previously that
parents don’t see the importance of quality of education and think that every school system
and curriculum are the same and international school is expensive. Nowadays the market
expansion make customer focused more in quality of school. For International kindergarten
265
school in Bangkok have several entrepreneur. The main competitor of our school is Rasami
International School. It is the international school in the heart of Bangkok. The school has a
very special atmosphere. There is the sense of community base on mutual trust. Their
academic results are impressive by any standard, as we place the importance of excellent
quality of education at the heart of their mission. But it is More expensive, Not specific only
Kindergarten School but in could be elementary school, so that is not good and enough for
taking care kids, don’t have Dreaming careers Suit like our school, no class for dreaming
careers in the future of kids like our school, and they have only one teacher per each class
which different from us that have two teachers for each class. For the indirect competition we
have about 15 kindergartens school. All of them are using Thai language as medium
language in their teaching program. But all of them came and started the business before us
so most of them will be well know and famous among people in the area. Some schools have
many higher experience teachers and exclusive teams. So our school should and have to find
a way to get more market share and get to use to them.
For sale forecast, our sale forecast in year 1, we expect to get 95% in sale. It’s equal
to 48 students because the customers don’t know us. In year 2, we expect to increase students
as lease 5%, therefore total of student in year 2 will be minimize as 98 students. In year 3-5
will be increase like this every year; it’s equal to 149, 158 and 167 students
For Inter petit International Kindergarten School product and service we enhance the
course for student by adding the uniform which direct to the needs of their classes which can
be base or motivate the dream of children. For the uniform there are base on 3 types of
classes which are Doctor, Police and Pilot & Flight Attendant the students will dress up direct
to the careers of their class and we will teach the basic knowledge of career base on the class
to student in each class as a foundation of their life and learn to be what they dream.
Risk is the opportunity that Inter Petit International Kindergarten School will get
loss income or the business can’t operate successful to target that we already plan from the
beginning. Our school’s risk can be divided into 2 parts. First are risks from external factors.
Second are risks from internal factor. The external factor risk is hard to predict and cannot be
control, such as Technology risk, Political risk, Economic risk, Competitors risk, and risk of
fire. The internal factor risk is thing that we often have to confront in the organization, and it
266
is the risk that we can control it, such as integrity risk, human resources risk, employee fraud
risk, school curriculum risk. The last risk is financial risk, such as if our income is decreasing
it is will directly effecting to our company’s or not, because income will be reduce too as
income decrease, and in which level of decreasing of income will effecting our school most
and up to which level that we can still run the school as well as when we have to shutting
down in the same time, if our company expense increase, it will effect to our company’s
because the payback period will take longer of time. About interest rate is will not effecting
to our company that much, it effect only a little with our income statement, so financial risk is
so important to our company. We must and have to always maintain and control cost of every
simple things as much as possible, in addition we should development school curriculum and
marketing strategy of school for attracting more parent and children, because this is the only
way to increase our company net income and our business can be able to continue to survive.
In conclusion, Inter Petit International Kindergarten School has a feasibility to
invest in Phaya Thai, Bangkok market, because people in Phaya thai has power and ability to
pay our school fee as well as we’re responding to their need and dream so will be able to
gain profit and successful with our project.
267
Reference
268
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272
Appendix
273
An Principal Amount
60,000,00
0.00
Annual Interest Rate 1st Year 10.00%
Annual Interest Rate 2rd Year 10.00%
Annual Interest Rate (MLR-0.5%) 10.00%
Now MlR =7.75 %
Loan Period in Years 20
Monthly Payments
579,012.99
579,012.99
Payment in First 36 Months
Cumulative CumulativeYear Month Balance Payment Principal Interest Principal Interest
1 1 60,000,000.00
579,012.99 79,012.99 500,000.00
79,012.99
500,000.00
2 59,920,987.01
579,012.99 79,671.43 499,341.56
158,684.42
999,341.56
3 59,841,315.58
579,012.99 80,335.36 498,677.63
239,019.77
1,498,019.19
4 59,760,980.23
579,012.99 81,004.82 498,008.17
320,024.59
1,996,027.36
5 59,679,975.41
579,012.99 81,679.86 497,333.13
401,704.45
2,493,360.49
6 59,598,295.55
579,012.99 82,360.52 496,652.46
484,064.97
2,990,012.95
7 59,515,935.03
579,012.99 83,046.86 495,966.13
567,111.84
3,485,979.07
274
8 59,432,888.16
579,012.99 83,738.92 495,274.07
650,850.75
3,981,253.14
9 59,349,149.25
579,012.99 84,436.74 494,576.24
735,287.50
4,475,829.39
10 59,264,712.50
579,012.99 85,140.38 493,872.60
820,427.88
4,969,701.99
11 59,179,572.12
579,012.99 85,849.89 493,163.10
906,277.77
5,462,865.09
12 59,093,722.23
579,012.99 86,565.30 492,447.69
992,843.07
5,955,312.78
2 1 59,007,156.93
579,012.99 87,286.68 491,726.31
1,080,129.75
6,447,039.08
2 58,919,870.25
579,012.99 88,014.07 490,998.92
1,168,143.82
6,938,038.00
3 58,831,856.18
579,012.99 88,747.52 490,265.47
1,256,891.34
7,428,303.47
4 58,743,108.66
579,012.99 89,487.08 489,525.91
1,346,378.42
7,917,829.38
5 58,653,621.58
579,012.99 90,232.81 488,780.18
1,436,611.22
8,406,609.56
6 58,563,388.78
579,012.99 90,984.75 488,028.24
1,527,595.97
8,894,637.80
7 58,472,404.03
579,012.99 91,742.95 487,270.03
1,619,338.92
9,381,907.83
8 58,380,661.08
579,012.99 92,507.48 486,505.51
1,711,846.40
9,868,413.34
9 58,288,153.60
579,012.99 93,278.37 485,734.61
1,805,124.78
10,354,147.95
10 58,194,875.22
579,012.99 94,055.69 484,957.29
1,899,180.47
10,839,105.24
11 58,100,819.53
579,012.99 94,839.49 484,173.50
1,994,019.96
11,323,278.74
12 58,005,980.04
579,012.99 95,629.82 483,383.17
2,089,649.78
11,806,661.91
3 1 57,910,350.22
579,012.99 96,426.74 482,586.25
2,186,076.52
12,289,248.16
2 97,230.29 481,782.70
275
57,813,923.48 579,012.99 2,283,306.81 12,771,030.86
3 57,716,693.19
579,012.99 98,040.54 480,972.44
2,381,347.35
13,252,003.30
4 57,618,652.65
579,012.99 98,857.55 480,155.44
2,480,204.90
13,732,158.74
5 57,519,795.10
579,012.99 99,681.36 479,331.63
2,579,886.26
14,211,490.36
6 57,420,113.74
579,012.99 100,512.04 478,500.95
2,680,398.30
14,689,991.31
7 57,319,601.70
579,012.99 101,349.64 477,663.35
2,781,747.94
15,167,654.66
8 57,218,252.06
579,012.99 102,194.22 476,818.77
2,883,942.16
15,644,473.43
9 57,116,057.84
579,012.99 103,045.84 475,967.15
2,986,988.00
16,120,440.57
10 57,013,012.00
579,012.99 103,904.55 475,108.43
3,090,892.55
16,595,549.01
11 56,909,107.45
579,012.99 104,770.42 474,242.56
3,195,662.98
17,069,791.57
12 56,804,337.02
579,012.99 105,643.51 473,369.48
3,301,306.49
17,543,161.05
Payment in Years
Cumulative CumulativeYear Balance Payment Principal Interest Principal Interest
1 59,093,722.23
6,948,155.84 992,843.07 5,955,312.78
992,843.07
5,955,312.78
2 58,005,980.04
6,948,155.84 1,096,806.71 5,851,349.13
2,089,649.78
11,806,661.91
3 56,804,337.02
6,948,155.84 1,211,656.71 5,736,499.14
3,301,306.49
17,543,161.05
4 55,209,025.70
6,948,155.84 1,631,609.35 5,316,546.50
4,932,915.84
22,859,707.54
5 53,429,570.42
6,948,155.84 1,793,542.63 5,154,613.21
6,726,458.47
28,014,320.75
6 51,473,508.50
6,948,155.84 1,971,547.41 4,976,608.44
8,698,005.88
32,990,929.19
276
7 49,323,312.17
6,948,155.84 2,167,218.72 4,780,937.12
10,865,224.60
37,771,866.31
8 46,959,714.04
6,948,155.84 2,382,309.95 4,565,845.90
13,247,534.54
42,337,712.21
9 44,361,534.51
6,948,155.84 2,618,748.45 4,329,407.39
15,866,283.00
46,667,119.60
10 41,505,491.94
6,948,155.84 2,878,652.91 4,069,502.93
18,744,935.91
50,736,622.54
11 38,365,994.04
6,948,155.84 3,164,352.26 3,783,803.59
21,909,288.16
54,520,426.13
12 34,914,908.56
6,948,155.84 3,478,406.57 3,469,749.27
25,387,694.74
57,990,175.40
13 31,121,311.18
6,948,155.84 3,823,630.02 3,124,525.82
29,211,324.76
61,114,701.22
14 26,951,208.43
6,948,155.84 4,203,116.06 2,745,039.78
33,414,440.82
63,859,741.00
15 22,367,233.06
6,948,155.84 4,620,265.18 2,327,890.67
38,034,706.00
66,187,631.67
16 17,328,309.20
6,948,155.84 5,078,815.34 1,869,340.51
43,113,521.34
68,056,972.18
17 11,789,284.33
6,948,155.84 5,582,875.49 1,365,280.36
48,696,396.83
69,422,252.53
18 5,700,524.62
6,948,155.84 6,136,962.39 811,193.45
54,833,359.22
70,233,445.98
19 - 5,379,861.03 5,166,640.78 213,220.25
60,000,000.00
70,446,666.23
20 - - - - 60,000,000.00
70,446,666.23
หมายเหตุ�:
1. การคำ�านวณจำ�านวนเงิ�นผ่�อนชำ�าระตุ�อเดื�อน พิ�จำารณาจำากอ�ตุราดือกเบี้��ยสู งิสู�ดืในเงิ�"อนไขการผ่�อนชำ�าระ 2. อ�ตุราดือกเบี้��ยตุ��งิแตุ�ปี'ที่�" 4 เปีลี่�"ยนแปีลี่งิตุามปีระกาศของิธนาคำารฯ ดื�งิน��นดือกเบี้��ยแลี่ะเงิ�นตุ-นที่�"ตุ-องิชำ�าระจำะเปีลี่�"ยนตุามปีระกาศ
277
รายไดื-เฉลี่�"ยตุ�อเดื�อนตุ�อคำร�วเร�อน จำ�าแนกตุามภาคำ แลี่ะจำ�งิหว�ดื พิ.ศ. 2537 - 2552
AVERAGE MONTHLY INCOME PER HOUSEHOLD: 1994 - 2009บาท Baht
ภาคำ แลี่ะจำ�งิหว�ดื 2537 2539 2541 2543 2545 2547 2549 2550 2552 Region and province
(1994) (1996) (1998) (2000) (2002) (2004
)(2006
)(2007
)(2009
)
ที่�"วราชำอาณาจำ�กร
8,262 10,779 12,492 12,150 13,736 14,963
17,787
18,660
20,904 Whole Kingdom
ตุอนพิ�เศษ
16,418 21,947 24,929 25,242 28,239 28,135
33,088
35,007
37,732 Greater Bangkok
กร�งเทพมหานคัร
16,918
21,550 26,054 26,909 29,58
9 29,8
43 36,6
58 39,0
20 42,3
80 Bangkok
สม�ทรปราการ
14,146
17,146
18,100
15,745
19,680
19,946
20,382
21,302
23,359 Samut Prakan
นนทบ�ร&
16,275 36,888 24,21
1 24,566 29,119
26,658
31,152
32,743
34,626 Nonthaburi
ปท�มธาน&
13,932
15,539
21,793
19,282
22,838
21,530
25,143
26,107
26,686 Pathum Thani
ภาคำกลี่างิ
8,724 10,907 12,643 13,012 14,128 16,355
19,279
18,932
20,960 Central Region
พระนคัรศร&อย�ธยา 9,953 11,37
6 12,91
8 14,90
4 13,31
9 14,9
80 19,6
76 21,6
76 25,8
20 Phra Nakhon Si Ayutthaya
อ�างทอง
10,309
11,414
10,878
12,544
11,653
12,855
18,300
17,704
25,506 Ang Thong
ลพบ�ร&
6,612
9,331
10,587
10,649
11,010
15,003
19,935
16,852
22,405 Lop Buri
278
ส�งห�บ�ร&
7,200 9,525 10,786
11,894
14,434
14,788
18,510
20,558
25,419 Sing Buri
ชุ�ยนาท
8,729 9,575 11,159
12,693
11,119
13,383
13,058
13,995
18,719 Chai Nat
สระบ�ร&
10,954
10,582
13,281
12,319
14,677
18,742
20,468
22,363
21,947 Saraburi
ชุลบ�ร&
10,026
12,223
14,075
13,807
16,797
22,286
21,869
22,260
24,052 Chon Buri
ระยอง
8,597 13,254
12,491
14,739
13,255
18,962
20,018
25,090
22,983 Rayong
จั�นทบ�ร&
10,053
12,411
15,548
11,527
15,959
15,897
20,606
18,866
19,442 Chanthaburi
ตราด
8,066 11,696
11,703 7,426 13,82
2 14,0
80 20,2
86 16,6
64 16,9
49 Trat
ฉะเชุ�งเทรา
11,201
11,820
14,010
13,781
14,829
16,938
16,770
20,665
21,252 Chachoengsao
ปราจั&นบ�ร&
6,238 8,117 9,852 10,47
7 12,72
0 15,0
32 16,0
31 18,2
63 22,5
48 Prachin Buri
นคัรนายก
7,542 9,526 11,809
12,595
10,722
13,096
14,104
15,983
17,503 Nakhon Nayok
สระแก�วิ
4,835 7,189 6,958 8,355 9,95
1 10,7
77 11,5
77 13,5
93 15,5
25 Sa Kaeo
ราชุบ�ร&
8,053 12,621
12,868
15,174
14,692
19,867
23,202
17,576
20,994 Ratchaburi
กาญจันบ�ร&
7,290 10,230
13,082
11,680
15,380
12,122
15,606
15,326
17,571 Kanchanaburi
ส�พรรณบ�ร&
7,979 7,427 12,409
13,334
12,984
15,781
14,783
15,112
15,797 Suphan Buri
นคัรปฐม
10,096
14,737
15,178
18,297
18,674
20,701
33,835
25,447
24,989 Nakhon Pathom
สม�ทรสาคัร
10,629
15,997
17,565
13,775
16,437
15,347
19,555
18,735
20,978 Samut Sakhon
สม�ทรสงคัราม
11,315
10,925
11,540
13,072
13,876
12,528
16,923
12,634
18,363 Samut Songkhram
เพชุรบ�ร&
8,406 10,591
14,135
12,390
15,993
13,040
15,042
17,855
17,440 Phetchaburi
ประจัวิบคั&ร&ข่�นธ�
7,751 7,923 10,01
7 10,84
0 11,66
6 13,8
06 16,2
38 17,9
32 16,9
34 Prachuap Khiri Khan
ภาคำเหน�อ
6,260 8,331 9,779 8,652 9,530 10,885
13,146
13,568
15,727 Northern Region
เชุ&ยงใหม�
7,755 9,806 10,349 9,243 9,58
2 12,5
86 14,9
04 14,3
86 16,1
41 Chiang Mai
ล1าพ�น
7,104 8,735 8,722 10,23
1 11,32
8 11,8
43 14,3
61 14,1
04 20,0
48 Lamphun
ล1าปาง
7,482 8,208 14,177 9,735 9,75
9 10,5
76 15,5
85 13,5
31 14,0
20 Lampang
279
อ�ตรด�ตถ�
6,338 8,181
10,044 7,270 8,58
1 10,9
40 14,2
20 15,0
01 15,8
65 Uttaradit
แพร�
6,358 8,261 8,522 9,366 10,04
8 11,3
33 12,5
91 14,0
45 13,0
34 Phrae
น�าน
4,782 6,913 7,387 7,334 8,13
0 10,7
51 10,5
90 11,4
07 14,6
24 Nan
พะเยา
3,838 6,129
7,491 5,928 9,52
0 9,6
43 10,3
52 11,3
48 13,1
89 Phayao
เชุ&ยงราย
6,248 7,955 8,924 7,930 8,369
8,920
10,495
13,736
13,278 Chiang Rai
แม�ฮ�องสอน
4,088 6,187 5,934 6,31
7 6,69
6 8,6
76 6,5
44 7,2
45 7,9
36 Mae Hong Son
นคัรสวิรรคั�
7,087 8,551 9,500 7,602 9,66
0 10,2
00 14,9
53 15,1
41 17,1
27 Nakhon Sawan
อ�ท�ยธาน&
4,972 8,203 7,887 9,598 6,519
9,817
13,258
12,036
17,425 Uthai Thani
ก1าแพงเพชุร
5,191
8,142 9,769 12,35
4 12,58
3 12,7
76 15,3
37 15,5
59 18,1
15 Kamphaeng Phet
ตาก
6,298 7,604 9,423 9,674 7,763
9,549
10,963
10,791
12,453 Tak
ส�โข่ท�ย
5,044 8,321
10,475
7,156
8,299
11,427
13,843
12,720
15,411 Sukhothai
พ�ษณ�โลก
5,451 7,586 12,06
8 8,965 10,637
12,751
14,117
13,364
15,779 Phitsanulok
พ�จั�ตร
7,350 10,324
11,185
8,318
10,887
10,951
13,488
15,603
21,821 Phichit
เพชุรบ�รณ�
5,175 8,204 8,05
1 8,435 9,548
9,572
11,323
12,914
17,096 Phetchabun
ภาคำตุะว�นออกเฉ�ยงิเหน�อ
5,599 7,388 8,546 7,765 9,279 10,139
11,815
12,995
15,358 Northeastern Region
นคัรราชุส&มา
8,166 8,803 9,41
8 8,41
5 9,49
4 11,3
98 13,3
20 14,1
77 19,1
58 Nakhon Ratchasima
บ�ร&ร�มย�
4,392 6,446 8,365 8,137
7,861
8,632
9,698
10,263
13,734 Buri Ram
ส�ร�นทร�
4,928 6,517 6,398 6,226 6,67
5 8,0
95 11,8
50 12,2
57 11,3
10 Surin
ศร&ษะเกษ
5,179
7,149 7,669 7,593 7,56
4 8,7
45 9,4
06 10,7
82 10,6
66 Si Sa Ket
อ�บลราชุธาน&
6,118 6,950 10,26
7 9,874 12,258
11,697
12,035
14,534
16,747 Ubon Ratchathani
ยโสธร
4,660 6,582 7,478 4,826 6,045
9,410
9,969
10,040
11,813 Yasothon
ชุ�ยภู�ม�
4,842 7,166 6,220 7,683 8,36
4 9,1
61 11,5
51 11,2
53 12,3
80 Chaiyaphum
อ1านาจัเจัร�ญ 4,856 7,027 8,13 7,71 9,30 11,4 13,1 11,8 14,7 Amnat Charoen
280
9 1 7 23 34 89 63
หนองบ�วิล1าภู�
5,430 7,147 8,386 5,532 7,32
6 8,3
18 11,0
30 11,8
89 14,0
12 Nong Bua Lam Phu
ข่อนแก�น
6,371 9,438 11,52
1 9,757 11,554
13,088
11,349
15,065
19,779 Khon Kaen
อ�ดรธาน&
6,693 7,766 7,744 6,841
9,885
10,789
14,097
17,273
16,684 Udon Thani
เลย
4,393 6,875 9,905 7,387 9,289
10,013
12,083
13,765
13,411 Loei
หนองคัาย
5,906 8,733 12,548
7,123
11,001
11,466
12,877
12,885
14,467 Nong Khai
มหาสารคัาม
4,494 5,171 8,444 8,746 9,64
2 10,1
78 13,6
46 15,8
12 19,8
45 Maha Sarakham
ร�อยเอ ด
3,675 6,746 5,987 7,207 9,442
9,817
10,849
11,779
14,932 Roi Et
กาฬส�นธ��
4,374 6,079 6,908 6,469 8,736
8,908
12,470
12,507
11,748 Kalasin
สกลนคัร
5,541 7,747 7,660 7,75
1 10,22
7 8,9
71 11,2
95 11,9
57 16,6
79 Sakon Nakhon
นคัรพนม
4,856 6,196 7,909 5,343 7,61
3 8,1
68 9,9
27 10,0
09 12,8
59 Nakhon Phanom
ม�กดาหาร
4,328 7,454 9,890 9,485 9,236
9,284
13,497
13,406
17,370 Mukdahan
ภาคำใตุ-
8,014 9,846 11,461 11,186 12,487 14,469
18,668
19,716
22,926 Southern Region
นคัรศร&ธรรมราชุ
7,646 9,681
11,196
10,789
12,317
14,079
17,377
18,087
23,296 Nakhon Si Thammarat
กระบ&�
6,503 8,758 11,986 9,928 13,31
8 16,8
77 18,4
46 18,8
52 23,6
47 Krabi
พ�งงา
6,732 8,696 7,650 10,217
12,428
16,965
29,617
22,211
22,356 Phangnga
ภู�เก ต
16,017
15,437
19,313 20,702 26,36
3 25,0
82 25,6
30 25,0
84 28,5
15 Phuket
ส�ราษฎร�ธาน&
8,502 12,771
11,967
10,800
14,056
16,150
21,747
26,207
30,604 Surat Thani
ระนอง
7,049 9,359 9,033 9,410
10,765
14,328
18,679
21,620
19,274 Ranong
ชุ�มพร
6,170 9,874 10,23
2 10,45
4 10,92
2 11,4
82 17,2
32 19,0
03 25,1
79 Chumphon
สงข่ลา
11,565
11,089
15,057
13,505
14,192
15,481
22,093
22,342
27,356 Songkhla
สต�ล
6,920 8,977 8,924 9,711
12,702
11,826
14,307
17,328
20,695 Satun
ตร�ง
8,111
11,733
12,973
12,782
14,332
17,038
20,801
23,650
21,992 Trang
พ�ทล�ง 7,80 8,474 12,31 11,55 10,82 14,9 18,0 18,6 19,3 Phattalung
281
1 5 0 0 85 45 70 81
ป6ตตาน&
5,030 6,876 10,737 9,759 9,70
2 11,8
37 12,5
47 11,8
40 13,5
11 Pattani
ยะลา
6,402 7,115 7,560 9,932 10,01
8 11,8
86 14,3
54 13,6
98 19,6
19 Yala
นราธ�วิาส
5,064 6,715
6,281 7,802 7,60
3 9,2
40 11,5
86 13,1
48 11,2
44 Narathiwat
ท&�มา: การส1ารวิจัภูาวิะเศรษฐก�จัและส�งคัมข่องคัร�วิเร7อน ส1าน�กงานสถ�ต�แห�งชุาต� กระทรวิงเทคัโนโลย&สารสนเทศและการส7�อสารSource: The Household Socio - Economic Survey, National Statistical Office, Ministry of Information and Communication Technology
รวิบรวิมโดย: ส1าน�กสถ�ต�พยากรณ� ส1าน�กงานสถ�ต�แห�งชุาต�
Compiled by:Statistical Forecasting Bureau, National Statistical Office
Total revenue decrease 5%
Inter Petit School
Income Statement
For the year 2011
Jan. Feb. Mar. Apr. May. Jun. Jul. Aug. Sep. Oct. Nov. Dec. Total
Revenue:
From services: School fees 0 0 0 0 0 2,250,000 0 0 0 2,250,000 0 0 4,500,000
Frome Sales 0 0 0 0 0 103,500 9,450 9,450 9,450 9,450 9,450 9,450 160,200
Frome Rental 0 0 0 0 0 18,000 18,000 18,000 18,000 18,000 18,000 18,000 126,000
Total revenue 0 0 0 0 0 2,252,925 26,078 26,078 26,078 2,163,578 26,078 26,078 4,546,890
Cost of goods sold
Inventories 0 0 0 0 0 76,050 6,120 6,120 6,120 6,120 6,120 6,120 112,770
Total cost of goods sold 0 0 0 0 0 76,050 6,120 6,120 6,120 6,120 6,120 6,120 112,770
Gross Profit 0 0 0 0 0 2,176,875 19,958 19,958 19,958 2,157,458 19,958 19,958 4,434,120
Selling Expenses
Marketing expenses 24,950 120,950 100,950 120,950 4,950 24,950 24,950 24,950 4,950 4,950 24,950 44,950 527,400
282
Total Selling expenses 24,950 120,950 100,950 120,950 4,950 24,950 24,950 24,950 4,950 4,950 24,950 44,950 527,400
Administrative expenses
Salary expenses 0 0 0 0 0 201,000 201,000 201,000 201,000 201,000 201,000 201,000 1,407,000
Social security insurance expenses 0 0 0 0 0 10,050 10,050 10,050 10,050 10,050 10,050 10,050 70,350
Stationary expense 0 0 0 0 0 22,500 22,500 22,500 22,500 22,500 22,500 22,500 157,500
Water expenses 0 0 0 0 0 735 735 735 735 735 735 735 5,145
Electricity expenses 0 0 0 0 0 10,107 10,107 10,107 10,107 10,107 10,107 10,107 70,749
Internet and telephone expenses 0 0 0 0 0 1,490 1,490 1,490 1,490 1,490 1,490 1,490 10,430
Fire insurance expenses 15,500 0 0 0 0 0 0 0 0 0 0 0 15,500
Depreciation 0 0 0 0 0 13,073 13,073 13,073 13,073 13,073 13,073 13,073 91,511
Total administrative expenses 15,500 0 0 0 0 258,955 258,955 258,955 258,955 258,955 258,955 258,955 1,828,185
Selling and Administrative expenses 40,450 120,950 100,950 120,950 4,950 283,905 283,905 283,905 263,905 263,905 283,905 303,905 2,355,585
Earning before interest and tax -40,450 -120,950 -100,950 -120,950 -4,950 1,892,970 -263,948 -263,948 -243,948 1,893,553 -263,948 -283,948 2,078,535
Interesrt and principle loan expenses 792,904 792,904 792,904 792,904 792,904 792,904 792,904 792,904 792,904 792,904 792,904 792,904 9,514,853
After interest income -833,354 -913,854 -893,854 -913,854 -797,854 1,100,066 -1,056,852 -1,056,852 -1,036,852 1,100,648 -1,056,852 -1,076,852 -7,436,318
Income Tax(30%) 0 0 0 0 0 330,020 0 0 0 330,194 0 0 660,214
Net income -833,354 -913,854 -893,854 -913,854 -797,854 770,046 -1,056,852 -1,056,852 -1,036,852 770,454 -1,056,852 -1,076,852 -8,096,532
Retained earning at beginning 0 -833,354 -1,747,209 -2,641,063 -3,554,918 -4,352,772 -3,582,726 -4,639,578 -5,696,430 -6,733,282 -5,962,828 -7,019,680
Retained earning at ending -833,354 -1,747,209 -2,641,063 -3,554,918 -4,352,772 -3,582,726 -4,639,578 -5,696,430 -6,733,282 -5,962,828 -7,019,680 -8,096,532
Inter Petit School
Income Statement
For the year 2012
283
Jan. Feb. Mar. Apr. May. Jun. Jul. Aug. Sep. Oct. Nov. Dec. Total
Revenue:
From services: School fees 0 3,920,000 0 0 0 4,900,000 0 0 0 4,900,000 0 0 13,720,000
Frome Sales 21,000 21,000 21,000 21,000 21,000 225,400 21,000 21,000 21,000 21,000 21,000 21,000 456,400
Frome Rental 18,000 18,000 18,000 18,000 18,000 18,000 18,000 18,000 18,000 18,000 18,000 18,000 216,000
Total revenue 37,050 3,761,050 37,050 37,050 37,050 4,886,230 37,050 37,050 37,050 4,692,050 37,050 37,050 13,672,780
Cost of goods sold
Inventories 15,400 15,400 15,400 15,400 15,400 165,620 15,400 15,400 15,400 15,400 15,400 15,400 335,020
Total cost of goods sold 15,400 15,400 15,400 15,400 15,400 165,620 15,400 15,400 15,400 15,400 15,400 15,400 335,020
Gross Profit 21,650 3,745,650 21,650 21,650 21,650 4,720,610 21,650 21,650 21,650 4,676,650 21,650 21,650 13,337,760
Selling Expenses
Marketing expenses 24,950 120,950 100,950 120,950 4,950 24,950 24,950 24,950 4,950 4,950 24,950 44,950 527,400
Total Selling expenses 24,950 120,950 100,950 120,950 4,950 24,950 24,950 24,950 4,950 4,950 24,950 44,950 527,400
Administrative expenses
Salary expenses 201,000 201,000 201,000 201,000 201,000 201,000 201,000 201,000 201,000 201,000 201,000 201,000 2,412,000
Social security insurance expenses 10,050 10,050 10,050 10,050 10,050 10,050 10,050 10,050 10,050 10,050 10,050 10,050 120,600
Stationary expense 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 270,000
Water expenses 735 735 735 735 735 735 735 735 735 735 735 735 8,820
Electricity expenses 10,107 10,107 10,107 10,107 10,107 10,107 10,107 10,107 10,107 10,107 10,107 10,107 121,284
Internet and telephone expenses 1,490 1,490 1,490 1,490 1,490 1,490 1,490 1,490 1,490 1,490 1,490 1,490 17,880
Fire insurance expenses 15,500 0 0 0 0 0 0 0 0 0 0 0 15,500
Depreciation 13,073 13,073 13,073 13,073 13,073 13,073 13,073 13,073 13,073 13,073 13,073 13,073 156,876
Total administrative expenses 274,455 258,955 258,955 258,955 258,955 258,955 258,955 258,955 258,955 258,955 258,955 258,955 3,122,960
Selling and Administrative expenses 299,405 379,905 359,905 379,905 263,905 283,905 283,905 283,905 263,905 263,905 283,905 303,905 3,650,360
Earning before interest and tax -277,755 3,365,745 -338,255 -358,255 -242,255 4,436,705 -262,255 -262,255 -242,255 4,412,745 -262,255 -282,255 9,687,400
Interesrt and principle loan expenses 792,904 792,904 792,904 792,904 792,904 792,904 792,904 792,904 792,904 792,904 792,904 792,904 9,514,853
After interest income -1,070,659 2,572,841 -1,131,159 -1,151,159 -1,035,159 3,643,801 -1,055,159 -1,055,159 -1,035,159 3,619,841 -1,055,159 -1,075,159 172,547
Income Tax(30%) 0 771,852 0 0 0 1,093,140 0 0 0 1,085,952 0 0 2,950,945
Net income -1,070,659 1,800,988 -1,131,159 -1,151,159 -1,035,159 2,550,660 -1,055,159 -1,055,159 -1,035,159 2,533,888 -1,055,159 -1,075,159 -2,778,398
284
Retained earning at beginning -8,096,532 -9,167,192 -7,366,203 -8,497,363 -9,648,522 -10,683,681 -8,133,021 -9,188,180 -10,243,340 -11,278,499 -8,744,611 -9,799,770
Retained earning at ending -9,167,192 -7,366,203 -8,497,363 -9,648,522 -10,683,681 -8,133,021 -9,188,180 -10,243,340 -11,278,499 -8,744,611 -9,799,770 -10,874,930
Inter Petit School
Income Statement
For the year 2013
Jan. Feb. Mar. Apr. May. Jun. Jul. Aug. Sep. Oct. Nov. Dec. Total
Revenue:
From services: School fees 0 5,960,000 0 0 0 7,450,000 0 0 0 7,450,000 0 0 20,860,000
Frome Sales 31,500 31,500 31,500 31,500 31,500 342,700 31,500 31,500 31,500 31,500 31,500 31,500 689,200
Frome Rental 18,000 18,000 18,000 18,000 18,000 18,000 18,000 18,000 18,000 18,000 18,000 18,000 216,000
Total revenue 47,025 5,709,025 47,025 47,025 47,025 7,420,165 47,025 47,025 47,025 7,124,525 47,025 47,025 20,676,940
Cost of goods sold
Inventories 25,350 25,350 25,350 25,350 25,350 226,629 25,350 25,350 25,350 25,350 25,350 25,350 505,479
Total cost of goods sold 25,350 25,350 25,350 25,350 25,350 226,629 25,350 25,350 25,350 25,350 25,350 25,350 505,479
Gross Profit 21,675 5,683,675 21,675 21,675 21,675 7,193,536 21,675 21,675 21,675 7,099,175 21,675 21,675 20,171,461
Selling Expenses
Marketing expenses 24,950 24,950 24,950 24,950 24,950 24,950 24,950 24,950 24,950 24,950 24,950 24,950 299,400.00
Total Selling expenses 24,950.00 24,950.00 24,950.00 24,950.00 24,950.00 24,950.00 24,950.00 24,950.00 24,950.00 24,950.00 24,950.00 24,950.00 299,400.00
Administrative expenses
Salary expenses 201,000 201,000 201,000 201,000 201,000 201,000 201,000 201,000 201,000 201,000 201,000 201,000 2,412,000.00
Social security insurance expenses 10,050.00 10,050.00 10,050.00 10,050.00 10,050.00 10,050.00 10,050.00 10,050.00 10,050.00 10,050.00 10,050.00 10,050.00 120,600.00
Office supplies 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Stationary expense 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 270,000
285
Water expenses 735.00 735.00 735.00 735.00 735.00 735.00 735.00 735.00 735.00 735.00 735.00 735.00 8,820.00
Electricity expenses 10,107.00 10,107.00 10,107.00 10,107.00 10,107.00 10,107.00 10,107.00 10,107.00 10,107.00 10,107.00 10,107.00 10,107.00 121,284.00
Internet and telephone expenses 1,490.00 1,490.00 1,490.00 1,490.00 1,490.00 1,490.00 1,490.00 1,490.00 1,490.00 1,490.00 1,490.00 1,490.00 17,880.00
Fire insurance expenses 15,500.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 15,500.00
Depreciation 13,073 13,073 13,073 13,073 13,073 13,073 13,073 13,073 13,073 13,073 13,073 13,073 156,876.00
Total administrative expenses 274,455.00 258,955.00 258,955.00 258,955.00 258,955.00 258,955.00 258,955.00 258,955.00 258,955.00 258,955.00 258,955.00 258,955.00 3,122,960.00
Selling and Administrative expenses 299,405.00 283,905.00 283,905.00 283,905.00 283,905.00 283,905.00 283,905.00 283,905.00 283,905.00 283,905.00 283,905.00 283,905.00 3,422,360.00
Earning before interest and tax -277,730.00 5,399,770.00 -262,230.00 -262,230.00 -262,230.00 6,909,631.00 -262,230.00 -262,230.00 -262,230.00 6,815,270.00 -262,230.00 -262,230.00 16,749,101.00
Interesrt and principle loan expenses 792,904.42 792,904.42 792,904.42 792,904.42 792,904.42 792,904.42 792,904.42 792,904.42 792,904.42 792,904.42 792,904.42 792,904.42 9,514,853.04
After interest income -1,070,634.42 4,606,865.58-
1,055,134.42 -1,055,134.42 -1,055,134.42 6,116,726.58-
1,055,134.42-
1,055,134.42 -1,055,134.42 6,022,365.58-
1,055,134.42-
1,055,134.42 7,234,247.96
Income Tax(30%) 0.00 1,382,059.67 0.00 0.00 0.00 1,835,017.97 0.00 0.00 0.00 1,806,709.67 0.00 0.00 5,023,787.32
Net income -1,070,634.42 3,224,805.91-
1,055,134.42 -1,055,134.42 -1,055,134.42 4,281,708.61-
1,055,134.42-
1,055,134.42 -1,055,134.42 4,215,655.91-
1,055,134.42-
1,055,134.42 2,210,460.64
Retained earning at beginning-
10,874,929.70-
11,945,564.12-
8,720,758.21 -9,775,892.63-
10,831,027.05-
11,886,161.47-
7,604,452.87-
8,659,587.29 -9,714,721.71-
10,769,856.13-
6,554,200.22-
7,609,334.64
Retained earning at ending-
11,945,564.12 -8,720,758.21-
9,775,892.63-
10,831,027.05-
11,886,161.47 -7,604,452.87-
8,659,587.29-
9,714,721.71-
10,769,856.13 -6,554,200.22-
7,609,334.64-
8,664,469.06
286
Inter Petit School
Income Statement
For the year 2014
Jan. Feb. Mar. Apr. May. Jun. Jul. Aug. Sep. Oct. Nov. Dec. Total
Revenue:
From services: School fees 0 6,320,000 0 0 0 7,900,000 0 0 0 7,900,000 0 0 22,120,000
Frome Sales 33,600 33,600 33,600 33,600 33,600 363,400 33,600 33,600 33,600 33,600 33,600 33,600 733,000
Frome Rental 18,000 18,000 18,000 18,000 18,000 18,000 18,000 18,000 18,000 18,000 18,000 18,000 216,000
Total revenue 49,020 6,053,020 49,020 49,020 49,020 7,867,330 49,020 49,020 49,020 7,554,020 49,020 49,020 21,915,550
Cost of goods sold
Inventories 24,640 24,640 24,640 24,640 24,640 267,020 24,640 24,640 24,640 24,640 24,640 24,640 538,060
Total cost of goods sold 24,640 24,640 24,640 24,640 24,640 267,020 24,640 24,640 24,640 24,640 24,640 24,640 538,060
Gross Profit 24,380 6,028,380 24,380 24,380 24,380 7,600,310 24,380 24,380 24,380 7,529,380 24,380 24,380 21,377,490
Selling Expenses
Marketing expenses 24,950 24,950 24,950 24,950 24,950 24,950 24,950 24,950 24,950 24,950 24,950 24,950 299,400
Total Selling expenses 24,950 24,950 24,950 24,950 24,950 24,950 24,950 24,950 24,950 24,950 24,950 24,950 299,400
Administrative expenses
Salary expenses 201,000 201,000 201,000 201,000 201,000 201,000 201,000 201,000 201,000 201,000 201,000 201,000 2,412,000
Social security insurance expenses 10,050 10,050 10,050 10,050 10,050 10,050 10,050 10,050 10,050 10,050 10,050 10,050 120,600
Office supplies 0 0 0 0 0 0 0 0 0 0 0 0 0
Stationary expense 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 270,000
287
Water expenses 735 735 735 735 735 735 735 735 735 735 735 735 8,820
Electricity expenses 10,107 10,107 10,107 10,107 10,107 10,107 10,107 10,107 10,107 10,107 10,107 10,107 121,284
Internet and telephone expenses 1,490 1,490 1,490 1,490 1,490 1,490 1,490 1,490 1,490 1,490 1,490 1,490 17,880
Fire insurance expenses 15,500 0 0 0 0 0 0 0 0 0 0 0 15,500
Depreciation 13,073 13,073 13,073 13,073 13,073 13,073 13,073 13,073 13,073 13,073 13,073 13,073 156,876
Total administrative expenses 274,455 258,955 258,955 258,955 258,955 258,955 258,955 258,955 258,955 258,955 258,955 258,955 3,122,960
Selling and Administrative expenses 299,405 283,905 283,905 283,905 283,905 283,905 283,905 283,905 283,905 283,905 283,905 283,905 3,422,360
Earning before interest and tax -275,025 5,744,475 -259,525 -259,525 -259,525 7,316,405 -259,525 -259,525 -259,525 7,245,475 -259,525 -259,525 17,955,130
Interesrt and principle loan expenses 792,904 792,904 792,904 792,904 792,904 792,904 792,904 792,904 792,904 792,904 792,904 792,904 9,514,853
After interest income -1,067,929 4,951,571 -1,052,429 -1,052,429 -1,052,429 6,523,501 -1,052,429 -1,052,429 -1,052,429 6,452,571 -1,052,429 -1,052,429 8,440,277
Income Tax(30%) 0 1,485,471 0 0 0 1,957,050 0 0 0 1,935,771 0 0 5,378,293
Net income -1,067,929 3,466,099 -1,052,429 -1,052,429 -1,052,429 4,566,450 -1,052,429 -1,052,429 -1,052,429 4,516,799 -1,052,429 -1,052,429 3,061,984
Retained earning at beginning -8,664,469 -9,732,398 -6,266,299 -7,318,728 -8,371,158 -9,423,587 -4,857,137 -5,909,566 -6,961,996 -8,014,425 -3,497,626 -4,550,055
Retained earning at ending -9,732,398 -6,266,299 -7,318,728 -8,371,158 -9,423,587 -4,857,137 -5,909,566 -6,961,996 -8,014,425 -3,497,626 -4,550,055 -5,602,485
288
Inter Petit School
Income Statement
For the year 2015
Jan. Feb. Mar. Apr. May. Jun. Jul. Aug. Sep. Oct. Nov. Dec. Total
Revenue:
From services: School fees 0 6,680,000 0 0 0 8,350,000 0 0 0 8,350,000 0 0 23,380,000
Frome Sales 38,850 38,850 38,850 38,850 38,850 384,100 38,850 38,850 38,850 38,850 38,850 38,850 811,450
Frome Rental 18,000 18,000 18,000 18,000 18,000 18,000 18,000 18,000 18,000 18,000 18,000 18,000 216,000
Total revenue 54,008 6,400,008 54,008 54,008 54,008 8,314,495 54,008 54,008 54,008 7,986,508 54,008 54,008 23,187,078
Cost of goods sold
Inventories 26,000 26,000 26,000 26,000 26,000 282,230 26,000 26,000 26,000 26,000 26,000 26,000 568,230
Total cost of goods sold 26,000 26,000 26,000 26,000 26,000 282,230 26,000 26,000 26,000 26,000 26,000 26,000 568,230
Gross Profit 28,008 6,374,008 28,008 28,008 28,008 8,032,265 28,008 28,008 28,008 7,960,508 28,008 28,008 22,618,848
Selling Expenses
Marketing expenses 24,950 24,950 24,950 24,950 24,950 24,950 24,950 24,950 24,950 24,950 24,950 24,950 299,400
Total Selling expenses 24,950 24,950 24,950 24,950 24,950 24,950 24,950 24,950 24,950 24,950 24,950 24,950 299,400
Administrative expenses
Salary expenses 201,000 201,000 201,000 201,000 201,000 201,000 201,000 201,000 201,000 201,000 201,000 201,000 2,412,000
Social security insurance expenses 10,050 10,050 10,050 10,050 10,050 10,050 10,050 10,050 10,050 10,050 10,050 10,050 120,600
Office supplies 0 0 0 0 0 0 0 0 0 0 0 0 0
Stationary expense 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 270,000
Water expenses 735 735 735 735 735 735 735 735 735 735 735 735 8,820
Electricity expenses 10,107 10,107 10,107 10,107 10,107 10,107 10,107 10,107 10,107 10,107 10,107 10,107 121,284
Internet and telephone expenses 1,490 1,490 1,490 1,490 1,490 1,490 1,490 1,490 1,490 1,490 1,490 1,490 17,880
289
Fire insurance expenses 15,500 0 0 0 0 0 0 0 0 0 0 0 15,500
Depreciation 13,073 13,073 13,073 13,073 13,073 13,073 13,073 13,073 13,073 13,073 13,073 13,073 156,876
Total administrative expenses 274,455 258,955 258,955 258,955 258,955 258,955 258,955 258,955 258,955 258,955 258,955 258,955 3,122,960
Selling and Administrative expenses 299,405 283,905 283,905 283,905 283,905 283,905 283,905 283,905 283,905 283,905 283,905 283,905 3,422,360
Earning before interest and tax -271,398 6,090,103 -255,898 -255,898 -255,898 7,748,360 -255,898 -255,898 -255,898 7,676,603 -255,898 -255,898 19,196,488
Interesrt and principle loan expenses 792,904 792,904 792,904 792,904 792,904 792,904 792,904 792,904 792,904 792,904 792,904 792,904 9,514,853
After interest income -1,064,302 5,297,198 -1,048,802 -1,048,802 -1,048,802 6,955,456 -1,048,802 -1,048,802 -1,048,802 6,883,698 -1,048,802 -1,048,802 9,681,634
Income Tax(30%) 0 1,589,159 0 0 0 2,086,637 0 0 0 2,065,109 0 0 5,740,906
Net income -1,064,302 3,708,039 -1,048,802 -1,048,802 -1,048,802 4,868,819 -1,048,802 -1,048,802 -1,048,802 4,818,589 -1,048,802 -1,048,802 3,940,729
Retained earning at beginning -5,602,485 -6,666,787 -2,958,748 -4,007,550 -5,056,352 -6,105,154 -1,236,335 -2,285,137 -3,333,939 -4,382,741 435,848 -612,954
Retained earning at ending -6,666,787 -2,958,748 -4,007,550 -5,056,352 -6,105,154 -1,236,335 -2,285,137 -3,333,939 -4,382,741 435,848 -612,954 -1,661,756
290
Total revenue decrease 10%
Inter Petit School
Income Statement
For the year 2011
Jan. Feb. Mar. Apr. May. Jun. Jul. Aug. Sep. Oct. Nov. Dec. Total
Revenue:
From services: School fees 0 0 0 0 0 2,250,000 0 0 0 2,250,000 0 0 4,500,000
Frome Sales 0 0 0 0 0 103,500 9,450 9,450 9,450 9,450 9,450 9,450 160,200
Frome Rental 0 0 0 0 0 18,000 18,000 18,000 18,000 18,000 18,000 18,000 126,000
Total revenue 0 0 0 0 0 2,134,350 24,705 24,705 24,705 2,049,705 24,705 24,705 4,307,580
Cost of goods sold
Inventories 0 0 0 0 0 76,050 6,120 6,120 6,120 6,120 6,120 6,120 112,770
Total cost of goods sold 0 0 0 0 0 76,050 6,120 6,120 6,120 6,120 6,120 6,120 112,770
Gross Profit 0 0 0 0 0 2,058,300 18,585 18,585 18,585 2,043,585 18,585 18,585 4,194,810
Selling Expenses
Marketing expenses 24,950 120,950 100,950 120,950 4,950 24,950 24,950 24,950 4,950 4,950 24,950 44,950 527,400
Total Selling expenses 24,950 120,950 100,950 120,950 4,950 24,950 24,950 24,950 4,950 4,950 24,950 44,950 527,400
Administrative expenses
Salary expenses 0 0 0 0 0 201,000 201,000 201,000 201,000 201,000 201,000 201,000 1,407,000
Social security insurance expenses 0 0 0 0 0 10,050 10,050 10,050 10,050 10,050 10,050 10,050 70,350
Stationary expense 0 0 0 0 0 22,500 22,500 22,500 22,500 22,500 22,500 22,500 157,500
Water expenses 0 0 0 0 0 735 735 735 735 735 735 735 5,145
Electricity expenses 0 0 0 0 0 10,107 10,107 10,107 10,107 10,107 10,107 10,107 70,749
Internet and telephone expenses 0 0 0 0 0 1,490 1,490 1,490 1,490 1,490 1,490 1,490 10,430
Fire insurance expenses 15,500 0 0 0 0 0 0 0 0 0 0 0 15,500
Depreciation 0 0 0 0 0 13,073 13,073 13,073 13,073 13,073 13,073 13,073 91,511
291
Total administrative expenses 15,500 0 0 0 0 258,955 258,955 258,955 258,955 258,955 258,955 258,955 1,828,185
Selling and Administrative expenses 40,450 120,950 100,950 120,950 4,950 283,905 283,905 283,905 263,905 263,905 283,905 303,905 2,355,585
Earning before interest and tax -40,450 -120,950 -100,950 -120,950 -4,950 1,774,395 -265,320 -265,320 -245,320 1,779,680 -265,320 -285,320 1,839,225
Interesrt and principle loan expenses 792,904 792,904 792,904 792,904 792,904 792,904 792,904 792,904 792,904 792,904 792,904 792,904 9,514,853
After interest income -833,354 -913,854 -893,854 -913,854 -797,854 981,491 -1,058,224 -1,058,224 -1,038,224 986,776 -1,058,224 -1,078,224 -7,675,628
Income Tax(30%) 0 0 0 0 0 294,447 0 0 0 296,033 0 0 590,480
Net income -833,354 -913,854 -893,854 -913,854 -797,854 687,043 -1,058,224 -1,058,224 -1,038,224 690,743 -1,058,224 -1,078,224 -8,266,108
Retained earning at beginning 0 -833,354 -1,747,209 -2,641,063 -3,554,918 -4,352,772 -3,665,729 -4,723,953 -5,782,178 -6,820,402 -6,129,659 -7,187,883
Retained earning at ending -833,354 -1,747,209 -2,641,063 -3,554,918 -4,352,772 -3,665,729 -4,723,953 -5,782,178 -6,820,402 -6,129,659 -7,187,883 -8,266,108
292
Inter Petit School
Income Statement
For the year 2012
Jan. Feb. Mar. Apr. May. Jun. Jul. Aug. Sep. Oct. Nov. Dec. Total
Revenue:
From services: School fees 0 3,920,000 0 0 0 4,900,000 0 0 0 4,900,000 0 0 13,720,000
Frome Sales 21,000 21,000 21,000 21,000 21,000 225,400 21,000 21,000 21,000 21,000 21,000 21,000 456,400
Frome Rental 18,000 18,000 18,000 18,000 18,000 18,000 18,000 18,000 18,000 18,000 18,000 18,000 216,000
Total revenue 35,100 3,563,100 35,100 35,100 35,100 4,629,060 35,100 35,100 35,100 4,445,100 35,100 35,100 12,953,160
Cost of goods sold
Inventories 15,400 15,400 15,400 15,400 15,400 165,620 15,400 15,400 15,400 15,400 15,400 15,400 335,020
Total cost of goods sold 15,400 15,400 15,400 15,400 15,400 165,620 15,400 15,400 15,400 15,400 15,400 15,400 335,020
Gross Profit 19,700 3,547,700 19,700 19,700 19,700 4,463,440 19,700 19,700 19,700 4,429,700 19,700 19,700 12,618,140
Selling Expenses
Marketing expenses 24,950 120,950 100,950 120,950 4,950 24,950 24,950 24,950 4,950 4,950 24,950 44,950 527,400
Total Selling expenses 24,950 120,950 100,950 120,950 4,950 24,950 24,950 24,950 4,950 4,950 24,950 44,950 527,400
Administrative expenses
Salary expenses 201,000 201,000 201,000 201,000 201,000 201,000 201,000 201,000 201,000 201,000 201,000 201,000 2,412,000
Social security insurance expenses 10,050 10,050 10,050 10,050 10,050 10,050 10,050 10,050 10,050 10,050 10,050 10,050 120,600
Stationary expense 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 270,000
Water expenses 735 735 735 735 735 735 735 735 735 735 735 735 8,820
Electricity expenses 10,107 10,107 10,107 10,107 10,107 10,107 10,107 10,107 10,107 10,107 10,107 10,107 121,284
Internet and telephone expenses 1,490 1,490 1,490 1,490 1,490 1,490 1,490 1,490 1,490 1,490 1,490 1,490 17,880
Fire insurance expenses 15,500 0 0 0 0 0 0 0 0 0 0 0 15,500
Depreciation 13,073 13,073 13,073 13,073 13,073 13,073 13,073 13,073 13,073 13,073 13,073 13,073 156,876
Total administrative expenses 274,455 258,955 258,955 258,955 258,955 258,955 258,955 258,955 258,955 258,955 258,955 258,955 3,122,960
Selling and Administrative expenses 299,405 379,905 359,905 379,905 263,905 283,905 283,905 283,905 263,905 263,905 283,905 303,905 3,650,360
Earning before interest and tax -279,705 3,167,795 -340,205 -360,205 -244,205 4,179,535 -264,205 -264,205 -244,205 4,165,795 -264,205 -284,205 8,967,780
Interesrt and principle loan expenses 792,904 792,904 792,904 792,904 792,904 792,904 792,904 792,904 792,904 792,904 792,904 792,904 9,514,853
293
After interest income -1,072,609 2,374,891 -1,133,109 -1,153,109 -1,037,109 3,386,631 -1,057,109 -1,057,109 -1,037,109 3,372,891 -1,057,109 -1,077,109 -547,073
Income Tax(30%) 0 712,467 0 0 0 1,015,989 0 0 0 1,011,867 0 0 2,740,324
Net income -1,072,609 1,662,423 -1,133,109 -1,153,109 -1,037,109 2,370,641 -1,057,109 -1,057,109 -1,037,109 2,361,023 -1,057,109 -1,077,109 -3,287,397
Retained earning at beginning -8,266,108 -9,338,717 -7,676,294 -8,809,403 -9,962,513 -10,999,622 -8,628,981 -9,686,090 -10,743,200 -11,780,309 -9,419,286 -10,476,395
Retained earning at ending -9,338,717 -7,676,294 -8,809,403 -9,962,513 -10,999,622 -8,628,981 -9,686,090 -10,743,200 -11,780,309 -9,419,286 -10,476,395 -11,553,504
Inter Petit School
294
Income Statement
For the year 2013
Jan. Feb. Mar. Apr. May. Jun. Jul. Aug. Sep. Oct. Nov. Dec. Total
Revenue:
From services: School fees 0 5,960,000 0 0 0 7,450,000 0 0 0 7,450,000 0 0 20,860,000
Frome Sales 31,500 31,500 31,500 31,500 31,500 342,700 31,500 31,500 31,500 31,500 31,500 31,500 689,200
Frome Rental 18,000 18,000 18,000 18,000 18,000 18,000 18,000 18,000 18,000 18,000 18,000 18,000 216,000
Total revenue 44,550 5,408,550 44,550 44,550 44,550 7,029,630 44,550 44,550 44,550 6,749,550 44,550 44,550 19,588,680
Cost of goods sold
Inventories 25,350 25,350 25,350 25,350 25,350 226,629 25,350 25,350 25,350 25,350 25,350 25,350 505,479
Total cost of goods sold 25,350 25,350 25,350 25,350 25,350 226,629 25,350 25,350 25,350 25,350 25,350 25,350 505,479
Gross Profit 19,200 5,383,200 19,200 19,200 19,200 6,803,001 19,200 19,200 19,200 6,724,200 19,200 19,200 19,083,201
Selling Expenses
Marketing expenses 24,950 24,950 24,950 24,950 24,950 24,950 24,950 24,950 24,950 24,950 24,950 24,950 299,400.00
Total Selling expenses 24,950.00 24,950.00 24,950.00 24,950.00 24,950.00 24,950.00 24,950.00 24,950.00 24,950.00 24,950.00 24,950.00 24,950.00 299,400.00
Administrative expenses
Salary expenses 201,000 201,000 201,000 201,000 201,000 201,000 201,000 201,000 201,000 201,000 201,000 201,000 2,412,000.00
Social security insurance expenses 10,050.00 10,050.00 10,050.00 10,050.00 10,050.00 10,050.00 10,050.00 10,050.00 10,050.00 10,050.00 10,050.00 10,050.00 120,600.00
Office supplies 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Stationary expense 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 270,000
Water expenses 735.00 735.00 735.00 735.00 735.00 735.00 735.00 735.00 735.00 735.00 735.00 735.00 8,820.00
Electricity expenses 10,107.00 10,107.00 10,107.00 10,107.00 10,107.00 10,107.00 10,107.00 10,107.00 10,107.00 10,107.00 10,107.00 10,107.00 121,284.00
Internet and telephone expenses 1,490.00 1,490.00 1,490.00 1,490.00 1,490.00 1,490.00 1,490.00 1,490.00 1,490.00 1,490.00 1,490.00 1,490.00 17,880.00
Fire insurance expenses 15,500.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 15,500.00
Depreciation 13,073 13,073 13,073 13,073 13,073 13,073 13,073 13,073 13,073 13,073 13,073 13,073 156,876.00
Total administrative expenses 274,455.00 258,955.00 258,955.00 258,955.00 258,955.00 258,955.00 258,955.00 258,955.00 258,955.00 258,955.00 258,955.00 258,955.00 3,122,960.00
Selling and Administrative expenses 299,405.00 283,905.00 283,905.00 283,905.00 283,905.00 283,905.00 283,905.00 283,905.00 283,905.00 283,905.00 283,905.00 283,905.00 3,422,360.00
Earning before interest and tax -280,205.00 5,099,295.00 -264,705.00 -264,705.00 -264,705.00 6,519,096.00 -264,705.00 -264,705.00 -264,705.00 6,440,295.00 -264,705.00 -264,705.00 15,660,841.00
Interesrt and principle loan expenses 792,904.42 792,904.42 792,904.42 792,904.42 792,904.42 792,904.42 792,904.42 792,904.42 792,904.42 792,904.42 792,904.42 792,904.42 9,514,853.04
After interest income -1,073,109.42 4,306,390.58 -1,057,609.42 -1,057,609.42 -1,057,609.42 5,726,191.58 - -1,057,609.42 -1,057,609.42 5,647,390.58 - -1,057,609.42 6,145,987.96
295
1,057,609.42 1,057,609.42
Income Tax(30%) 0.00 1,291,917.17 0.00 0.00 0.00 1,717,857.47 0.00 0.00 0.00 1,694,217.17 0.00 0.00 4,703,991.82
Net income -1,073,109.42 3,014,473.41 -1,057,609.42 -1,057,609.42 -1,057,609.42 4,008,334.11-
1,057,609.42 -1,057,609.42 -1,057,609.42 3,953,173.41-
1,057,609.42 -1,057,609.42 1,441,996.14
Retained earning at beginning-
11,553,504.45-
12,626,613.87 -9,612,140.46-
10,669,749.88-
11,727,359.30-
12,784,968.72-
8,776,634.62 -9,834,244.04-
10,891,853.46-
11,949,462.88-
7,996,289.47 -9,053,898.89
Retained earning at ending-
12,626,613.87 -9,612,140.46-
10,669,749.88-
11,727,359.30-
12,784,968.72 -8,776,634.62-
9,834,244.04-
10,891,853.46-
11,949,462.88 -7,996,289.47-
9,053,898.89-
10,111,508.31
Inter Petit School
Income Statement
For the year 2014
296
Jan. Feb. Mar. Apr. May. Jun. Jul. Aug. Sep. Oct. Nov. Dec. Total
Revenue:
From services: School fees 0 6,320,000 0 0 0 7,900,000 0 0 0 7,900,000 0 0 22,120,000
Frome Sales 33,600 33,600 33,600 33,600 33,600 363,400 33,600 33,600 33,600 33,600 33,600 33,600 733,000
Frome Rental 18,000 18,000 18,000 18,000 18,000 18,000 18,000 18,000 18,000 18,000 18,000 18,000 216,000
Total revenue 46,440 5,734,440 46,440 46,440 46,440 7,453,260 46,440 46,440 46,440 7,156,440 46,440 46,440 20,762,100
Cost of goods sold
Inventories 24,640 24,640 24,640 24,640 24,640 267,020 24,640 24,640 24,640 24,640 24,640 24,640 538,060
Total cost of goods sold 24,640 24,640 24,640 24,640 24,640 267,020 24,640 24,640 24,640 24,640 24,640 24,640 538,060
Gross Profit 21,800 5,709,800 21,800 21,800 21,800 7,186,240 21,800 21,800 21,800 7,131,800 21,800 21,800 20,224,040
Selling Expenses
Marketing expenses 24,950 24,950 24,950 24,950 24,950 24,950 24,950 24,950 24,950 24,950 24,950 24,950 299,400
Total Selling expenses 24,950 24,950 24,950 24,950 24,950 24,950 24,950 24,950 24,950 24,950 24,950 24,950 299,400
Administrative expenses
Salary expenses 201,000 201,000 201,000 201,000 201,000 201,000 201,000 201,000 201,000 201,000 201,000 201,000 2,412,000
Social security insurance expenses 10,050 10,050 10,050 10,050 10,050 10,050 10,050 10,050 10,050 10,050 10,050 10,050 120,600
Office supplies 0 0 0 0 0 0 0 0 0 0 0 0 0
Stationary expense 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 270,000
Water expenses 735 735 735 735 735 735 735 735 735 735 735 735 8,820
Electricity expenses 10,107 10,107 10,107 10,107 10,107 10,107 10,107 10,107 10,107 10,107 10,107 10,107 121,284
Internet and telephone expenses 1,490 1,490 1,490 1,490 1,490 1,490 1,490 1,490 1,490 1,490 1,490 1,490 17,880
Fire insurance expenses 15,500 0 0 0 0 0 0 0 0 0 0 0 15,500
Depreciation 13,073 13,073 13,073 13,073 13,073 13,073 13,073 13,073 13,073 13,073 13,073 13,073 156,876
Total administrative expenses 274,455 258,955 258,955 258,955 258,955 258,955 258,955 258,955 258,955 258,955 258,955 258,955 3,122,960
Selling and Administrative expenses 299,405 283,905 283,905 283,905 283,905 283,905 283,905 283,905 283,905 283,905 283,905 283,905 3,422,360
Earning before interest and tax -277,605 5,425,895 -262,105 -262,105 -262,105 6,902,335 -262,105 -262,105 -262,105 6,847,895 -262,105 -262,105 16,801,680
Interesrt and principle loan expenses 792,904 792,904 792,904 792,904 792,904 792,904 792,904 792,904 792,904 792,904 792,904 792,904 9,514,853
After interest income -1,070,509 4,632,991 -1,055,009 -1,055,009 -1,055,009 6,109,431 -1,055,009 -1,055,009 -1,055,009 6,054,991 -1,055,009 -1,055,009 7,286,827
Income Tax(30%) 0 1,389,897 0 0 0 1,832,829 0 0 0 1,816,497 0 0 5,039,224
297
Net income -1,070,509 3,243,093 -1,055,009 -1,055,009 -1,055,009 4,276,601 -1,055,009 -1,055,009 -1,055,009 4,238,493 -1,055,009 -1,055,009 2,247,603
Retained earning at beginning -10,111,508 -11,182,018 -7,938,924 -8,993,934 -10,048,943 -11,103,953 -6,827,351 -7,882,361 -8,937,370 -9,992,379 -5,753,886 -6,808,895
Retained earning at ending -11,182,018 -7,938,924 -8,993,934 -10,048,943 -11,103,953 -6,827,351 -7,882,361 -8,937,370 -9,992,379 -5,753,886 -6,808,895 -7,863,905
Inter Petit School
Income Statement
For the year 2015
Jan. Feb. Mar. Apr. May. Jun. Jul. Aug. Sep. Oct. Nov. Dec. Total
Revenue:
298
From services: School fees 0 6,680,000 0 0 0 8,350,000 0 0 0 8,350,000 0 0 23,380,000
Frome Sales 38,850 38,850 38,850 38,850 38,850 384,100 38,850 38,850 38,850 38,850 38,850 38,850 811,450
Frome Rental 18,000 18,000 18,000 18,000 18,000 18,000 18,000 18,000 18,000 18,000 18,000 18,000 216,000
Total revenue 51,165 6,063,165 51,165 51,165 51,165 7,876,890 51,165 51,165 51,165 7,566,165 51,165 51,165 21,966,705
Cost of goods sold
Inventories 26,000 26,000 26,000 26,000 26,000 282,230 26,000 26,000 26,000 26,000 26,000 26,000 568,230
Total cost of goods sold 26,000 26,000 26,000 26,000 26,000 282,230 26,000 26,000 26,000 26,000 26,000 26,000 568,230
Gross Profit 25,165 6,037,165 25,165 25,165 25,165 7,594,660 25,165 25,165 25,165 7,540,165 25,165 25,165 21,398,475
Selling Expenses
Marketing expenses 24,950 24,950 24,950 24,950 24,950 24,950 24,950 24,950 24,950 24,950 24,950 24,950 299,400
Total Selling expenses 24,950 24,950 24,950 24,950 24,950 24,950 24,950 24,950 24,950 24,950 24,950 24,950 299,400
Administrative expenses
Salary expenses 201,000 201,000 201,000 201,000 201,000 201,000 201,000 201,000 201,000 201,000 201,000 201,000 2,412,000
Social security insurance expenses 10,050 10,050 10,050 10,050 10,050 10,050 10,050 10,050 10,050 10,050 10,050 10,050 120,600
Office supplies 0 0 0 0 0 0 0 0 0 0 0 0 0
Stationary expense 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 270,000
Water expenses 735 735 735 735 735 735 735 735 735 735 735 735 8,820
Electricity expenses 10,107 10,107 10,107 10,107 10,107 10,107 10,107 10,107 10,107 10,107 10,107 10,107 121,284
Internet and telephone expenses 1,490 1,490 1,490 1,490 1,490 1,490 1,490 1,490 1,490 1,490 1,490 1,490 17,880
Fire insurance expenses 15,500 0 0 0 0 0 0 0 0 0 0 0 15,500
Depreciation 13,073 13,073 13,073 13,073 13,073 13,073 13,073 13,073 13,073 13,073 13,073 13,073 156,876
Total administrative expenses 274,455 258,955 258,955 258,955 258,955 258,955 258,955 258,955 258,955 258,955 258,955 258,955 3,122,960
Selling and Administrative expenses 299,405 283,905 283,905 283,905 283,905 283,905 283,905 283,905 283,905 283,905 283,905 283,905 3,422,360
Earning before interest and tax -274,240 5,753,260 -258,740 -258,740 -258,740 7,310,755 -258,740 -258,740 -258,740 7,256,260 -258,740 -258,740 17,976,115
Interesrt and principle loan expenses 792,904 792,904 792,904 792,904 792,904 792,904 792,904 792,904 792,904 792,904 792,904 792,904 9,514,853
After interest income -1,067,144 4,960,356 -1,051,644 -1,051,644 -1,051,644 6,517,851 -1,051,644 -1,051,644 -1,051,644 6,463,356 -1,051,644 -1,051,644 8,461,262
Income Tax(30%) 0 1,488,107 0 0 0 1,955,355 0 0 0 1,939,007 0 0 5,382,469
Net income -1,067,144 3,472,249 -1,051,644 -1,051,644 -1,051,644 4,562,495 -1,051,644 -1,051,644 -1,051,644 4,524,349 -1,051,644 -1,051,644 3,078,793
Retained earning at beginning -7,863,905 -8,931,049 -5,458,800 -6,510,445 -7,562,089 -8,613,734 -4,051,238 -5,102,883 -6,154,527 -7,206,172 -2,681,823 -3,733,467
299
Retained earning at ending -8,931,049 -5,458,800 -6,510,445 -7,562,089 -8,613,734 -4,051,238 -5,102,883 -6,154,527 -7,206,172 -2,681,823 -3,733,467 -4,785,111
Total revenue decrease 15%
Inter Petit School
Income Statement
For the year 2011
Jan. Feb. Mar. Apr. May. Jun. Jul. Aug. Sep. Oct. Nov. Dec. Total
Revenue:
300
From services: School fees 0 0 0 0 0 2,250,000 0 0 0 2,250,000 0 0 4,500,000
Frome Sales 0 0 0 0 0 103,500 9,450 9,450 9,450 9,450 9,450 9,450 160,200
Frome Rental 0 0 0 0 0 18,000 18,000 18,000 18,000 18,000 18,000 18,000 126,000
Total revenue 0 0 0 0 0 2,015,775 23,333 23,333 23,333 1,935,833 23,333 23,333 4,068,270
Cost of goods sold
Inventories 0 0 0 0 0 76,050 6,120 6,120 6,120 6,120 6,120 6,120 112,770
Total cost of goods sold 0 0 0 0 0 76,050 6,120 6,120 6,120 6,120 6,120 6,120 112,770
Gross Profit 0 0 0 0 0 1,939,725 17,213 17,213 17,213 1,929,713 17,213 17,213 3,955,500
Selling Expenses
Marketing expenses 24,950 120,950 100,950 120,950 4,950 24,950 24,950 24,950 4,950 4,950 24,950 44,950 527,400
Total Selling expenses 24,950 120,950 100,950 120,950 4,950 24,950 24,950 24,950 4,950 4,950 24,950 44,950 527,400
Administrative expenses
Salary expenses 0 0 0 0 0 201,000 201,000 201,000 201,000 201,000 201,000 201,000 1,407,000
Social security insurance expenses 0 0 0 0 0 10,050 10,050 10,050 10,050 10,050 10,050 10,050 70,350
Stationary expense 0 0 0 0 0 22,500 22,500 22,500 22,500 22,500 22,500 22,500 157,500
Water expenses 0 0 0 0 0 735 735 735 735 735 735 735 5,145
Electricity expenses 0 0 0 0 0 10,107 10,107 10,107 10,107 10,107 10,107 10,107 70,749
Internet and telephone expenses 0 0 0 0 0 1,490 1,490 1,490 1,490 1,490 1,490 1,490 10,430
Fire insurance expenses 15,500 0 0 0 0 0 0 0 0 0 0 0 15,500
Depreciation 0 0 0 0 0 13,073 13,073 13,073 13,073 13,073 13,073 13,073 91,511
Total administrative expenses 15,500 0 0 0 0 258,955 258,955 258,955 258,955 258,955 258,955 258,955 1,828,185
Selling and Administrative expenses 40,450 120,950 100,950 120,950 4,950 283,905 283,905 283,905 263,905 263,905 283,905 303,905 2,355,585
Earning before interest and tax -40,450 -120,950 -100,950 -120,950 -4,950 1,655,820 -266,693 -266,693 -246,693 1,665,808 -266,693 -286,693 1,599,915
Interesrt and principle loan expenses 792,904 792,904 792,904 792,904 792,904 792,904 792,904 792,904 792,904 792,904 792,904 792,904 9,514,853
After interest income -833,354 -913,854 -893,854 -913,854 -797,854 862,916 -1,059,597 -1,059,597 -1,039,597 872,903 -1,059,597 -1,079,597 -7,914,938
Income Tax(30%) 0 0 0 0 0 258,875 0 0 0 261,871 0 0 520,746
Net income -833,354 -913,854 -893,854 -913,854 -797,854 604,041 -1,059,597 -1,059,597 -1,039,597 611,032 -1,059,597 -1,079,597 -8,435,684
Retained earning at beginning 0 -833,354 -1,747,209 -2,641,063 -3,554,918 -4,352,772 -3,748,731 -4,808,328 -5,867,925 -6,907,522 -6,296,490 -7,356,087
Retained earning at ending -833,354 -1,747,209 -2,641,063 -3,554,918 -4,352,772 -3,748,731 -4,808,328 -5,867,925 -6,907,522 -6,296,490 -7,356,087 -8,435,684
301
Inter Petit School
Income Statement
For the year 2012
Jan. Feb. Mar. Apr. May. Jun. Jul. Aug. Sep. Oct. Nov. Dec. Total
Revenue:
From services: School fees 0 3,920,000 0 0 0 4,900,000 0 0 0 4,900,000 0 0 13,720,000
Frome Sales 21,000 21,000 21,000 21,000 21,000 225,400 21,000 21,000 21,000 21,000 21,000 21,000 456,400
Frome Rental 18,000 18,000 18,000 18,000 18,000 18,000 18,000 18,000 18,000 18,000 18,000 18,000 216,000
302
Total revenue 33,150 3,365,150 33,150 33,150 33,150 4,371,890 33,150 33,150 33,150 4,198,150 33,150 33,150 12,233,540
Cost of goods sold
Inventories 15,400 15,400 15,400 15,400 15,400 165,620 15,400 15,400 15,400 15,400 15,400 15,400 335,020
Total cost of goods sold 15,400 15,400 15,400 15,400 15,400 165,620 15,400 15,400 15,400 15,400 15,400 15,400 335,020
Gross Profit 17,750 3,349,750 17,750 17,750 17,750 4,206,270 17,750 17,750 17,750 4,182,750 17,750 17,750 11,898,520
Selling Expenses
Marketing expenses 24,950 120,950 100,950 120,950 4,950 24,950 24,950 24,950 4,950 4,950 24,950 44,950 527,400
Total Selling expenses 24,950 120,950 100,950 120,950 4,950 24,950 24,950 24,950 4,950 4,950 24,950 44,950 527,400
Administrative expenses
Salary expenses 201,000 201,000 201,000 201,000 201,000 201,000 201,000 201,000 201,000 201,000 201,000 201,000 2,412,000
Social security insurance expenses 10,050 10,050 10,050 10,050 10,050 10,050 10,050 10,050 10,050 10,050 10,050 10,050 120,600
Stationary expense 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 270,000
Water expenses 735 735 735 735 735 735 735 735 735 735 735 735 8,820
Electricity expenses 10,107 10,107 10,107 10,107 10,107 10,107 10,107 10,107 10,107 10,107 10,107 10,107 121,284
Internet and telephone expenses 1,490 1,490 1,490 1,490 1,490 1,490 1,490 1,490 1,490 1,490 1,490 1,490 17,880
Fire insurance expenses 15,500 0 0 0 0 0 0 0 0 0 0 0 15,500
Depreciation 13,073 13,073 13,073 13,073 13,073 13,073 13,073 13,073 13,073 13,073 13,073 13,073 156,876
Total administrative expenses 274,455 258,955 258,955 258,955 258,955 258,955 258,955 258,955 258,955 258,955 258,955 258,955 3,122,960
Selling and Administrative expenses 299,405 379,905 359,905 379,905 263,905 283,905 283,905 283,905 263,905 263,905 283,905 303,905 3,650,360
Earning before interest and tax -281,655 2,969,845 -342,155 -362,155 -246,155 3,922,365 -266,155 -266,155 -246,155 3,918,845 -266,155 -286,155 8,248,160
Interesrt and principle loan expenses 792,904 792,904 792,904 792,904 792,904 792,904 792,904 792,904 792,904 792,904 792,904 792,904 9,514,853
After interest income -1,074,559 2,176,941 -1,135,059 -1,155,059 -1,039,059 3,129,461 -1,059,059 -1,059,059 -1,039,059 3,125,941 -1,059,059 -1,079,059 -1,266,693
Income Tax(30%) 0 653,082 0 0 0 938,838 0 0 0 937,782 0 0 2,529,703
Net income -1,074,559 1,523,858 -1,135,059 -1,155,059 -1,039,059 2,190,622 -1,059,059 -1,059,059 -1,039,059 2,188,158 -1,059,059 -1,079,059 -3,796,396
Retained earning at beginning -8,435,684 -9,510,243 -7,986,385 -9,121,444 -10,276,503 -11,315,563 -9,124,941 -10,184,000 -11,243,059 -12,282,119 -10,093,960 -11,153,020
Retained earning at ending -9,510,243 -7,986,385 -9,121,444 -10,276,503 -11,315,563 -9,124,941 -10,184,000 -11,243,059 -12,282,119 -10,093,960 -11,153,020 -12,232,079
303
Inter Petit School
Income Statement
For the year 2013
Jan. Feb. Mar. Apr. May. Jun. Jul. Aug. Sep. Oct. Nov. Dec. Total
Revenue:
From services: School fees 0 5,960,000 0 0 0 7,450,000 0 0 0 7,450,000 0 0 20,860,000
Frome Sales 31,500 31,500 31,500 31,500 31,500 342,700 31,500 31,500 31,500 31,500 31,500 31,500 689,200
Frome Rental 18,000 18,000 18,000 18,000 18,000 18,000 18,000 18,000 18,000 18,000 18,000 18,000 216,000
Total revenue 42,075 5,108,075 42,075 42,075 42,075 6,639,095 42,075 42,075 42,075 6,374,575 42,075 42,075 18,500,420
304
Cost of goods sold
Inventories 25,350 25,350 25,350 25,350 25,350 226,629 25,350 25,350 25,350 25,350 25,350 25,350 505,479
Total cost of goods sold 25,350 25,350 25,350 25,350 25,350 226,629 25,350 25,350 25,350 25,350 25,350 25,350 505,479
Gross Profit 16,725 5,082,725 16,725 16,725 16,725 6,412,466 16,725 16,725 16,725 6,349,225 16,725 16,725 17,994,941
Selling Expenses
Marketing expenses 24,950 24,950 24,950 24,950 24,950 24,950 24,950 24,950 24,950 24,950 24,950 24,950 299,400.00
Total Selling expenses 24,950.00 24,950.00 24,950.00 24,950.00 24,950.00 24,950.00 24,950.00 24,950.00 24,950.00 24,950.00 24,950.00 24,950.00 299,400.00
Administrative expenses
Salary expenses 201,000 201,000 201,000 201,000 201,000 201,000 201,000 201,000 201,000 201,000 201,000 201,000 2,412,000.00
Social security insurance expenses 10,050.00 10,050.00 10,050.00 10,050.00 10,050.00 10,050.00 10,050.00 10,050.00 10,050.00 10,050.00 10,050.00 10,050.00 120,600.00
Office supplies 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Stationary expense 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 270,000
Water expenses 735.00 735.00 735.00 735.00 735.00 735.00 735.00 735.00 735.00 735.00 735.00 735.00 8,820.00
Electricity expenses 10,107.00 10,107.00 10,107.00 10,107.00 10,107.00 10,107.00 10,107.00 10,107.00 10,107.00 10,107.00 10,107.00 10,107.00 121,284.00
Internet and telephone expenses 1,490.00 1,490.00 1,490.00 1,490.00 1,490.00 1,490.00 1,490.00 1,490.00 1,490.00 1,490.00 1,490.00 1,490.00 17,880.00
Fire insurance expenses 15,500.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 15,500.00
Depreciation 13,073 13,073 13,073 13,073 13,073 13,073 13,073 13,073 13,073 13,073 13,073 13,073 156,876.00
Total administrative expenses 274,455.00 258,955.00 258,955.00 258,955.00 258,955.00 258,955.00 258,955.00 258,955.00 258,955.00 258,955.00 258,955.00 258,955.00 3,122,960.00
Selling and Administrative expenses 299,405.00 283,905.00 283,905.00 283,905.00 283,905.00 283,905.00 283,905.00 283,905.00 283,905.00 283,905.00 283,905.00 283,905.00 3,422,360.00
Earning before interest and tax -282,680.00 4,798,820.00 -267,180.00 -267,180.00 -267,180.00 6,128,561.00 -267,180.00 -267,180.00 -267,180.00 6,065,320.00 -267,180.00 -267,180.00 14,572,581.00
Interesrt and principle loan expenses 792,904.42 792,904.42 792,904.42 792,904.42 792,904.42 792,904.42 792,904.42 792,904.42 792,904.42 792,904.42 792,904.42 792,904.42 9,514,853.04
After interest income -1,075,584.42 4,005,915.58 -1,060,084.42 -1,060,084.42 -1,060,084.42 5,335,656.58 -1,060,084.42 -1,060,084.42 -1,060,084.42 5,272,415.58 -1,060,084.42 -1,060,084.42 5,057,727.96
Income Tax(30%) 0.00 1,201,774.67 0.00 0.00 0.00 1,600,696.97 0.00 0.00 0.00 1,581,724.67 0.00 0.00 4,384,196.32
Net income -1,075,584.42 2,804,140.91 -1,060,084.42 -1,060,084.42 -1,060,084.42 3,734,959.61 -1,060,084.42 -1,060,084.42 -1,060,084.42 3,690,690.91 -1,060,084.42 -1,060,084.42 673,531.64
Retained earning at beginning-
12,232,079.20-
13,307,663.62-
10,503,522.71-
11,563,607.13-
12,623,691.55-
13,683,775.97 -9,948,816.37-
11,008,900.79-
12,068,985.21-
13,129,069.63 -9,438,378.72-
10,498,463.14
Retained earning at ending-
13,307,663.62-
10,503,522.71-
11,563,607.13-
12,623,691.55-
13,683,775.97 -9,948,816.37-
11,008,900.79-
12,068,985.21-
13,129,069.63 -9,438,378.72-
10,498,463.14-
11,558,547.56
305
Inter Petit School
Income Statement
For the year 2014
Jan. Feb. Mar. Apr. May. Jun. Jul. Aug. Sep. Oct. Nov. Dec. Total
Revenue:
From services: School fees 0 6,320,000 0 0 0 7,900,000 0 0 0 7,900,000 0 0 22,120,000
Frome Sales 33,600 33,600 33,600 33,600 33,600 363,400 33,600 33,600 33,600 33,600 33,600 33,600 733,000
Frome Rental 18,000 18,000 18,000 18,000 18,000 18,000 18,000 18,000 18,000 18,000 18,000 18,000 216,000
Total revenue 43,860 5,415,860 43,860 43,860 43,860 7,039,190 43,860 43,860 43,860 6,758,860 43,860 43,860 19,608,650
Cost of goods sold
Inventories 24,640 24,640 24,640 24,640 24,640 267,020 24,640 24,640 24,640 24,640 24,640 24,640 538,060
306
Total cost of goods sold 24,640 24,640 24,640 24,640 24,640 267,020 24,640 24,640 24,640 24,640 24,640 24,640 538,060
Gross Profit 19,220 5,391,220 19,220 19,220 19,220 6,772,170 19,220 19,220 19,220 6,734,220 19,220 19,220 19,070,590
Selling Expenses
Marketing expenses 24,950 24,950 24,950 24,950 24,950 24,950 24,950 24,950 24,950 24,950 24,950 24,950 299,400
Total Selling expenses 24,950 24,950 24,950 24,950 24,950 24,950 24,950 24,950 24,950 24,950 24,950 24,950 299,400
Administrative expenses
Salary expenses 201,000 201,000 201,000 201,000 201,000 201,000 201,000 201,000 201,000 201,000 201,000 201,000 2,412,000
Social security insurance expenses 10,050 10,050 10,050 10,050 10,050 10,050 10,050 10,050 10,050 10,050 10,050 10,050 120,600
Office supplies 0 0 0 0 0 0 0 0 0 0 0 0 0
Stationary expense 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 270,000
Water expenses 735 735 735 735 735 735 735 735 735 735 735 735 8,820
Electricity expenses 10,107 10,107 10,107 10,107 10,107 10,107 10,107 10,107 10,107 10,107 10,107 10,107 121,284
Internet and telephone expenses 1,490 1,490 1,490 1,490 1,490 1,490 1,490 1,490 1,490 1,490 1,490 1,490 17,880
Fire insurance expenses 15,500 0 0 0 0 0 0 0 0 0 0 0 15,500
Depreciation 13,073 13,073 13,073 13,073 13,073 13,073 13,073 13,073 13,073 13,073 13,073 13,073 156,876
Total administrative expenses 274,455 258,955 258,955 258,955 258,955 258,955 258,955 258,955 258,955 258,955 258,955 258,955 3,122,960
Selling and Administrative expenses 299,405 283,905 283,905 283,905 283,905 283,905 283,905 283,905 283,905 283,905 283,905 283,905 3,422,360
Earning before interest and tax -280,185 5,107,315 -264,685 -264,685 -264,685 6,488,265 -264,685 -264,685 -264,685 6,450,315 -264,685 -264,685 15,648,230
Interesrt and principle loan expenses 792,904 792,904 792,904 792,904 792,904 792,904 792,904 792,904 792,904 792,904 792,904 792,904 9,514,853
After interest income -1,073,089 4,314,411 -1,057,589 -1,057,589 -1,057,589 5,695,361 -1,057,589 -1,057,589 -1,057,589 5,657,411 -1,057,589 -1,057,589 6,133,377
Income Tax(30%) 0 1,294,323 0 0 0 1,708,608 0 0 0 1,697,223 0 0 4,700,155
Net income -1,073,089 3,020,087 -1,057,589 -1,057,589 -1,057,589 3,986,752 -1,057,589 -1,057,589 -1,057,589 3,960,187 -1,057,589 -1,057,589 1,433,222
Retained earning at beginning -11,558,548 -12,631,637 -9,611,550 -10,669,139 -11,726,728 -12,784,318 -8,797,565 -9,855,155 -10,912,744 -11,970,334 -8,010,146 -9,067,736
Retained earning at ending -12,631,637 -9,611,550 -10,669,139 -11,726,728 -12,784,318 -8,797,565 -9,855,155 -10,912,744 -11,970,334 -8,010,146 -9,067,736 -10,125,325
307
Inter Petit School
Income Statement
For the year 2015
Jan. Feb. Mar. Apr. May. Jun. Jul. Aug. Sep. Oct. Nov. Dec. Total
Revenue:
From services: School fees 0 6,680,000 0 0 0 8,350,000 0 0 0 8,350,000 0 0 23,380,000
Frome Sales 38,850 38,850 38,850 38,850 38,850 384,100 38,850 38,850 38,850 38,850 38,850 38,850 811,450
Frome Rental 18,000 18,000 18,000 18,000 18,000 18,000 18,000 18,000 18,000 18,000 18,000 18,000 216,000
Total revenue 48,323 5,726,323 48,323 48,323 48,323 7,439,285 48,323 48,323 48,323 7,145,823 48,323 48,323 20,746,333
Cost of goods sold
Inventories 26,000 26,000 26,000 26,000 26,000 282,230 26,000 26,000 26,000 26,000 26,000 26,000 568,230
Total cost of goods sold 26,000 26,000 26,000 26,000 26,000 282,230 26,000 26,000 26,000 26,000 26,000 26,000 568,230
Gross Profit 22,323 5,700,323 22,323 22,323 22,323 7,157,055 22,323 22,323 22,323 7,119,823 22,323 22,323 20,178,103
308
Selling Expenses
Marketing expenses 24,950 24,950 24,950 24,950 24,950 24,950 24,950 24,950 24,950 24,950 24,950 24,950 299,400
Total Selling expenses 24,950 24,950 24,950 24,950 24,950 24,950 24,950 24,950 24,950 24,950 24,950 24,950 299,400
Administrative expenses
Salary expenses 201,000 201,000 201,000 201,000 201,000 201,000 201,000 201,000 201,000 201,000 201,000 201,000 2,412,000
Social security insurance expenses 10,050 10,050 10,050 10,050 10,050 10,050 10,050 10,050 10,050 10,050 10,050 10,050 120,600
Office supplies 0 0 0 0 0 0 0 0 0 0 0 0 0
Stationary expense 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 22,500 270,000
Water expenses 735 735 735 735 735 735 735 735 735 735 735 735 8,820
Electricity expenses 10,107 10,107 10,107 10,107 10,107 10,107 10,107 10,107 10,107 10,107 10,107 10,107 121,284
Internet and telephone expenses 1,490 1,490 1,490 1,490 1,490 1,490 1,490 1,490 1,490 1,490 1,490 1,490 17,880
Fire insurance expenses 15,500 0 0 0 0 0 0 0 0 0 0 0 15,500
Depreciation 13,073 13,073 13,073 13,073 13,073 13,073 13,073 13,073 13,073 13,073 13,073 13,073 156,876
Total administrative expenses 274,455 258,955 258,955 258,955 258,955 258,955 258,955 258,955 258,955 258,955 258,955 258,955 3,122,960
Selling and Administrative expenses 299,405 283,905 283,905 283,905 283,905 283,905 283,905 283,905 283,905 283,905 283,905 283,905 3,422,360
Earning before interest and tax -277,083 5,416,418 -261,583 -261,583 -261,583 6,873,150 -261,583 -261,583 -261,583 6,835,918 -261,583 -261,583 16,755,743
Interesrt and principle loan expenses 792,904 792,904 792,904 792,904 792,904 792,904 792,904 792,904 792,904 792,904 792,904 792,904 9,514,853
After interest income -1,069,987 4,623,513 -1,054,487 -1,054,487 -1,054,487 6,080,246 -1,054,487 -1,054,487 -1,054,487 6,043,013 -1,054,487 -1,054,487 7,240,889
Income Tax(30%) 0 1,387,054 0 0 0 1,824,074 0 0 0 1,812,904 0 0 5,024,032
Net income -1,069,987 3,236,459 -1,054,487 -1,054,487 -1,054,487 4,256,172 -1,054,487 -1,054,487 -1,054,487 4,230,109 -1,054,487 -1,054,487 2,216,858
Retained earning at beginning -10,125,325 -11,195,312 -7,958,853 -9,013,340 -10,067,827 -11,122,314 -6,866,142 -7,920,629 -8,975,116 -10,029,603 -5,799,493 -6,853,980
Retained earning at ending -11,195,312 -7,958,853 -9,013,340 -10,067,827 -11,122,314 -6,866,142 -7,920,629 -8,975,116 -10,029,603 -5,799,493 -6,853,980 -7,908,467
309
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