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a Blue Beach Travel & Service Project Feasibility Study and Evaluation Miss. Kanokphan Tosalee ID: 5031205001: Tour Submitted Aj. Chaiyawat Thongintr
a
Blue Beach Travel & Service
Project Feasibility Study and Evaluation
Miss. Kanokphan Tosalee
ID: 5031205001: Tour
Submitted
Aj. Chaiyawat Thongintr
b
Preface
This project is a part of 1203302 Project Feasibility Study and Evaluation
Course. In this project is studying the feasibility of tourism business in Phuket, which
include general information of tourism business in various such as nature of industry,
situation of industry, market analysis, technical, and financial.
This project makes everyone who interested to get knowledge and information
about tourism business known more how to do the project and know more how to
decision before doing business.
Expect this project will give the benefit as much for who interested in tourism
business. If there are any mistakes, manipulator made an apology at this time.
Miss Kanokphan Tosalee
ID: 5031205001
c
Executive Summary
Nowadays, tourism becomes a large part that make revenue for Thailand by the
beautiful natural resources and it is become into a package tour in tourism business
which can tourists feel save money more than they spend money to travel by them self
which all of these reason can make tourism business survive in a part of tourism
industry. Even political or natural disaster can affect to tourists decision making, but
finally it will pass away and tourism industry will become bustle again. From many of
tourists who come to travel in Phuket can make our business can survive in this business
until no of tourists because they are very important for our business.
d
Table of Contents
Executive Summary .......................................................................................................... c
Chapter 1 ........................................................................................................................... 1
Introduction ....................................................................................................................... 1
1.2 Project Objectives ....................................................................................................... 4
1.3 Benefits of Project................................................................................................... 4
1.4 Time frame .................................................................................................................. 5
Chapter 2 ........................................................................................................................... 6
Industry Profile ................................................................................................................. 6
2.1 Nature of industry ....................................................................................................... 6
2.2 Situation of Industry ................................................................................................... 8
2.3 Product and Service .................................................................................................... 9
2.4 Vision ........................................................................................................................ 10
2.5 Mission ...................................................................................................................... 10
2.6 Strategies of the company ......................................................................................... 11
2.6.1 Corporate Level Strategy ....................................................................................... 11
2.6.2 Business Level Strategy ......................................................................................... 12
2.6.3 Functional Level Strategy ...................................................................................... 12
Chapter 3 ......................................................................................................................... 15
Market Feasibility Study ................................................................................................. 15
3.1 Market Analysis ........................................................................................................ 15
3.1.2 Competition Analysis (3C Analysis) ..................................................................... 18
• Competitors Analysis ................................................................................................... 18
• Customer Analysis ........................................................................................................ 21
• Company Analysis ........................................................................................................ 22
3.2 STP Analysis ............................................................................................................. 22
3.3 Marketing Mix Strategy ............................................................................................ 24
3.4 Sales Forecast/Profit Estimation ............................................................................... 25
Sales Forecast.................................................................................................................. 28
3.5 Marketing Expenses (Sales Incentive) ...................................................................... 38
Table 3.5.1: Marketing Expense of Year 2010 ............................................................... 39
3.6 Conclusion Chapter 3 ................................................................................................ 42
Chapter 4 ......................................................................................................................... 43
Technical Feasibility Study............................................................................................. 43
4.1 Production and Operations Analysis ......................................................................... 43
4.1.2 Service Process ...................................................................................................... 68
4.1.3 Location ................................................................................................................. 70
4.1.4 Facility Layout ....................................................................................................... 70
4.1.5 Machine/ Tools/ Equipment ................................................................................... 71
4.1.6 Logistic Management............................................................................................. 84
4.2 Cost of Investment .................................................................................................... 85
4.3 Investment Cost ........................................................................................................ 86
e
4.3.2 Depreciation ........................................................................................................... 87
4.4 Operating Cost .......................................................................................................... 88
Table 4.4.1: Operating cost of Year 2010 ....................................................................... 89
4.5 Management Analysis ............................................................................................... 92
Table 4.5.1.2: Administration Cost of year 2010............................................................ 95
Chapter 5 ......................................................................................................................... 98
Financial Analysis ........................................................................................................... 98
5.1 Profit / Loss Statement .............................................................................................. 99
5.2 Cash Flow ............................................................................................................... 105
Table 5.2.2: Cash Flow of Year 2011 ........................................................................... 108
5.3 Balance Sheet .......................................................................................................... 120
5.4 All Financial Statement........................................................................................... 125
Figure 5.4.1: Profit Margin ........................................................................................... 126
Figure 5.4.2: Return on total asset ................................................................................ 126
Figure 5.4.4: Total asset turnover ................................................................................. 127
Figure 5.4.5: Debt Ratio................................................................................................ 128
Figure 5.4.6: Time interest earned ................................................................................ 128
Chapter 6 ....................................................................................................................... 129
Summary ....................................................................................................................... 129
f
Table of figure
Figure 1 Number of tourists .............................................................................................. 2
Figure 2 Number of foreigner tourists .............................................................................. 3
Figure 3 Show the service of company ........................................................................... 10
Figure 4 Brochure of Island Tour ................................................................................... 19
Figure 5 Location ............................................................................................................ 20
Figure 6 Location 2 ......................................................................................................... 21
Figure 7 Sale in year 2010 .............................................................................................. 29
Figure 8 Sale in year 2011 .............................................................................................. 31
Figure 9 Sale in year 2012 .............................................................................................. 33
Figure 10 Sale in year 2013 ............................................................................................ 35
Figure 11 Sale in year 2014 ............................................................................................ 37
Figure 12 Destination of Phuket ..................................................................................... 43
Figure 13 Khai Island...................................................................................................... 44
Figure 14 Activities......................................................................................................... 45
Figure 15 Phi Phi ............................................................................................................ 46
Figure 16 View and activities ......................................................................................... 47
Figure 17 Show 1 ............................................................................................................ 48
Figure 18 Show 2 ............................................................................................................ 49
Figure 19 Show 4 ............................................................................................................ 49
Figure 20 Show 5 ............................................................................................................ 50
Figure 21 Show 6 ............................................................................................................ 51
Figure 22 Show 7 ............................................................................................................ 51
Figure 23 Show 8 ............................................................................................................ 52
Figure 24 Show 9 ............................................................................................................ 53
Figure 25 Show 10 .......................................................................................................... 54
Figure 26 Show 11 .......................................................................................................... 56
Figure 27 Show 12 .......................................................................................................... 57
Figure 28 Show 13 .......................................................................................................... 58
Figure 29 Show 14 .......................................................................................................... 59
Figure 30 Hotel 1 ............................................................................................................ 61
g
1
Chapter 1
Introduction
1.1 Background and Significance of the Project
When people have a free time from their work, one thing they will spend their
time is travel at overseas to relax and leisure. Thailand is a famous destination from
many foreigner tourists. The beach in Thailand very popular from foreigner tourists,
Phuket and neighbour province is a first chosen that they choose at Andaman Sea.
Phuket set in the island that connect with area of Thailand by the Sarasin bridge and to
be know as “Pearl of Andaman Sea” that to be known around the world in side of a
beautiful beach. Tourists can do many activities at Phuket such as swimming, take a
sunbath, diving, sight seeing, shopping, learning culture, go to temple and seeing old
town. From many beach and island that can easier connect with neighbour province, can
make tourists choose Phuket to be center of them travel. From these reasons make I
choose Phuket province to study travel business which have beautiful natural resource
and famous from foreigner.
Phuket is popular province from foreigner tourists from the past to nowadays
and it has a lot of beautiful beach and island including the old town building that can
attract tourist too. Phuket is a one province that is a center of economic and tourism
industry in South of Thailand that make Phuket have many of facility that tourists wants
when they far away from home, it can make them easier decision to choose Phuket to
travel because it is ready to serve them. Many of hotel and restaurant (that are the heart
of tourism including destination) are common reason that why I choose Phuket because
Phuket have various kinds of hotel and restaurant to serve that meet the need of various
kind of tourists too. Festival is another reason too that I choose Phuket because it can
attract tourists to spend their money at this province to see something new especially
vegetarian festival. Many reason that people interesting and still want to see the
beautiful place especially the beach that make Phuket still welcome and flow of money
every time, consequently tourism business still having role in tourism industry.
2
Figure 1.1a: Number of tourists from year 2008 to year 2009 in Phuket
1175000
1180000
1185000
1190000
1195000
1200000
1205000
1210000
1215000
1220000
Year 2008 Year 2009
No. of tourists
Figure 1 Number of tourists
Source: http://123.242.171.10/descr/introduce/dataPK53/ttt.php, 20 Apr 2010
Although in year 2009 have a lower number of tourists from 1,190,032 people to
1,217,503 people in year 2008 because the economic decrease condition, influenza
H1N1 including the condition of politic in Thailand that have the violent situation.
These factors have more effect to decision making of tourists and it makes the number
of tourist lower. However, the government still try to make tourists trust and support
tourism in many ways such as reduce the national park fee or a lot of number of
international and domestic direct flights to Phuket that make tourists sure they will save
from violent situation. From many reasons can make sure that tourism business can
surviving in Phuket for sure from government helped or beautiful beach that can attract
tourists as much.
3
Figure 1.1b: Number of foreigner tourists comes to Phuket in year 2009
21%
15%
11%10%10%
9%
7%
6%6% 5%
Australia
Sweden
UK
Germany
Russia
Finland
Denmark
France
Japan
USA
Figure 2 Number of foreigner tourists
Source: http://news.phuketindex.com/travel/top-10-178134.html, 20 Apr
2010
The upper data shown about number of foreigner tourists come to Phuket in year
2009 and we can see that many of tourists come from other continent that can make the
company set a target group for doing the business plan and study about the customer
behavior and know the possible of tourists that will become our customer in the future.
The name of my company is Blue Beach Travel & Service. The reason that I use
this name because it can show that the main of this company is provided about travel to
the beach and make people have imagination to blue beach color. Blue Beach Travel &
Service located in Phuket (near with the airport) in Tha lang district. Tha lang is a one
of three district in Phuket that have a important place to show to tourists such as
Monument of Thao Thepkrasattri and Thao Sri Sunthorn and Sirinart National park that
easy to attract tourists to come and easy to find my company.
4
1.2 Project Objectives
1. To study the probability about the travel business.
2. To know the right way to practice the business.
3. To analyze the factors that can effect to the business such as economic
situation, political situation, natural calamity or strength and opportunities of
competitors.
4. To know the operation of tourism business step by step.
5. To evaluation my company and can solve the problem and make it to be
better.
6. To know some technique that makes business success.
7. To analyze the market of tourism business.
1.3 Benefits of Project
1. Know to planning before make a decision making to do business.
2. Have more knowledge about doing business and can take it to do in a real life.
3. Know about situation that can effect to business and can solve the problem.
4. Understand the customer behavior.
5. Know about competition in tourism business at Phuket.
6. Know the situation in the world that can be effect to customer behavior.
7. Know how to connect with other business that related with my business.
8. Know more the destination that can attract customer.
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1.4
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Chapter 2
Industry Profile
2.1 Nature of industry
Tourism started by Phra Jao Borommawongther Grom Phra Gam Phang
Phet Ach Cha Ra Yho Thin when he is a commander of the train at that time and
then he sent the story about Thailand to the United States of America in year
1924. He set department for support and give the convenience to tourists who
want to come to Thailand including announce and publicize Thailand to be
known to foreigners. But the project support tourism for clear start in year 1936
by The Former Ministry of Commerce is a watcher and then the tourism bureau
was burst by bomb, so this bureau was closed for the time. Year 1940, tourism
in Thailand became awakened as much that made tourism bureau start worked
again and improve to become a big part in tourism of Thailand.1 From the
important of history about tourism make tourism in nowadays become a part
that make a lot of revenues for the country in each year which very important for
Thailand
Consequence, tourism business become a big part in tourism industry
because of the information that ready to serve to tourists and the lower price in
the package that make them the convenience and easy when they want to travel
can attract tourists as much. And the important thing that made tourism business
have a role in tourism is a tourists who come to travel in Thailand, because the
interested of them for Thailand which is a beautiful country that can attract them
in a various side such as culture, education, business or leisure that all of these
have a more power to attract tourists to come as much. Tourism cannot stay by
lack of tourists.
Follow Tourism business and Guide act year 2008, intention to protect
tourists from the advantage of some business and they can choose to use the
service from tourism business that have quality that make tourism business
should have standard in company, which companies have to make the trust to
customer that will make tourism industry in Thailand sustainable growth which
1 http://thai.tourismthailand.org/about-tat/
7
will effect to a good economics of Thailand and good quality of people in
Thailand too.
Because of the destination at all provinces can attract the tourists from
around the world that make tourism business located at every province in
Thailand too, to make the convenience for tourists and give them the
information in that province. From many of destinations in Thailand make
tourism business growth up because of the demand of tourists that come to
Thailand in every year, although the need of tourists change every time but
tourism business still try to change themselves to be attract tourists that make
this business survive and have a role in tourism industry even this role in
nowadays lower than in the past.
Phuket is a popular destination of people from many factors such as do
the business, education, working or travel agents that make them come to
Phuket and make many of business following from many people in province that
come with these factors to accommodate them such as property, hotel and
restaurant, shopping mall, or travel agents that becomes the main business in
Phuket. Another good thing is a high power of purchasing of tourists that
tourism business can sale in a high price because the high cost of living in
Phuket that make many people come to do tourism business in this province.
Regular customer
- Foreigner tourists
- Tourists in Thailand except in the south part
Product life cycle
1. Introduction
Blue Beach Travel & Service launch in introduction period which have
limited fund that will effect to fund of research and development part. No
various product in this time from trying to find what customer really want and
what are they impress with how product and service. We are a new company in
this industry so we quite disadvantage in many ways such as customer loyalty or
the data of competitors. For this period, we will try to promote the business to be
known to tourists in many ways especially on the internet to attract target group
to be my customer and give tourists a high quality service.
8
2. Growth
In this period will give a special promotion to existing customer to make
them feel loyalty with company and try to promote the company to expand other
customer group. Give the best service to customer to make positive word of
mouth that will be the effective promote in the future.
Seasonal
Rain is season or green season from May to October, and hot season or
high season from November to April. There are many sunny days throughout the
Rains Season. September is the wettest month. The best months are November
through February. Average temperatures range between 22 and 34 degrees
Celsius.1
2.2 Situation of Industry
Tourism business in nowadays have a lot both of small and large
company that customer can choose by their pleasure. And a lot of tourism
business they promote and, sale the package and communicate with customer by
use technology mainly and most of tourists use internet to fine the information
about they route too.2 So, a lot of tourism business will try to develop their
technology and up-to-date every time to respond with customer and make them
feel the modern of company make them trust and want to use my service. Phuket
is province which have a lot of tourists attraction and this province can make a
lot of money from people who come to travel that mean tourism business have a
high rate in competition according to tourists because the tourists will come with
happy that they spend by their money to get the pleasure and convenience that
they get. But in nowadays, the political situation at Bangkok that high conflict in
everyday is a high effect with tourist decision making not only in Thailand but
also in overseas that can make tourism decision to stop travel more than go to
Bangkok and meet with uncertainty in the city that it can effected with their
safety and their journey such as China cancel flight from 100 reduce to only 20
1 http://www.tour-phuket.com
2 http://www.tkc.go.th/thesis/abstract.asp?item_id=5336
9
flights.1 However, the direct flight from many airlines both domestic and
international can make tourists feel safe from the conflict situation at Bangkok
and come to travel by pleasure and some of tourists understand that situation
because they come to travel many times and they want to come to travel again
although this situation still happen. Tourism business stimulate the sale by
reduce the cost or other method to attract tourists to come to travel from the
political situation or seasoning that it can attract them as much.2 This method
used by many of tourism business that make them still survive in tourism
industry and have a lot of role about revenue that will get from tourism that will
come to Thailand.
2.3 Product and Service
The main factor of the company is to provide a good service and give
facilities for the tourists. The company separate service into 2 groups:
Main business
- Make a reservation – Hotel, Resort, Bungalow, and Villa both day
and month
- Make the organize group tour and sale the package tour inside
country
Add business
- Service to find the car rent all type for tourists
- Service to find taxi
- Service to find a babysitting
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10
Figure 2.3: Show the service of company
Figure 3 Show the service of company
Source: http://www.phuket-trips.com/day-trips.htm, 20 Apr 2010
Blue Beach Travel & Service choose the best place and activities for
tourists and provided high quality of service to customer because a lot of
activities that customer do in each should have them feel happy and want to
come to use the company’s service again that will make them loyalty with my
company.
2.4 Vision
Make a happy to customer and give them the impressive service quality,
can be flexible and friendly. Be the first choice for existing customers when they
want to travel.
2.5 Mission
- Give a high quality service to customers and perform with them for
impressive, friendly and happy when them using our service. The good
commercial will come up after a good service.
11
- Support the tourism that preserve environment for the environment
have remain resourcefulness.
- Support to distribution the income to local people.
- Make the employees feel confident with them job by training and give
them the knowledge every time.
- Expand the business to bigger and more quality in the future.
- Do the operation by honest in the law.
- Make a good relationship with trade partners.
2.6 Strategies of the company
Because of Blue Beach Travel & Service is a new company that we want
to get a high customer and high benefit from service, so the company will try to
make more promote and advertising the promotion of the company by
communicate with target group by using electronic such as advertising in many
website about tourism in many country to make consumer have a chance to
know the company. After customer come to use the service with company, the
word of mouth is very important to the company because it have a lot of
efficiency and can attract other group of people such as friends or relative that
the word of existing customer can make these people feel confident with service
of the company.
2.6.1 Corporate Level Strategy Because Blue Beach Travel & Service is a new company in tourism
industry that we have to thing more about how to keeping the company to stay
and survive in this industry and have a profit from this industry, so the company
try to make it self to be strong to be a best service to attract the customer. Strong
in planning that the company should have to make various plans and choose the
best plan and choose the best partner for customer. Strong in operational that do
it by the plan and study from the real situation that happen when do the
business, study from customer and try to understand what they want and collect
the data to use in the future. The advantage of stability strategy is we don’t need
to pay for anything but we try by my self which it can make the company safe
12
money a lot and it can help about the knowledge that we have to know and make
it strong that will make the company is a famous of existing customer and know
to other customer.
2.6.2 Business Level Strategy Blue Beach Travel & Service use focus strategy to do the business
because this strategy make me know the target customer and try to communicate
with them to know the company. This strategy make me try to understand the
target group and provide what they want in their trip. If we have a target, it easy
to operate by customer want more than everyone are our customer but we cannot
serve what they want and make the name of company dishonorable.
Focus of Blue Beach Travel & Service is tourists from Europe,
Scandinavia, Australia and America. From the collection information of year
2009 tell that the most tourists from overseas come to Phuket first 3 countries
are Australia, Sweden and UK1, so if we know the information of these tourists
and make them to target group it will very advantage for the company when do
the business.
2.6.3 Functional Level Strategy 2.6.3.1 Marketing
For this strategy, the company set 4Ps that is Product, Price, Place and
Promotion as follow:
- Product and Service;
In nowadays, people have a lot of thing that they want and every people
have different want and need, so Blue Beach Travel & Service try to find a lot of
tourist attraction to be respond customer because a lot of product and unseen can
attract tourists as much for the new experience that different from their daily
life. In addition, the company is choose the best partner come into the product
and give the best service to customer too.
- Price;
1 http://news.phuketindex.com/travel/top-10-178134.html
13
After tourists know what they want and they can find it with the
company, it is a good point for the company in the price side because they can
pay for something that they want, so the price quite high but it is appropriate
with service that the company provided.
- Place
Blue Beach Travel & Service located near with Phuket international
Airport and near with Nai Yang beach. When tourists come to the airport, they
can come to the company easier because it easy to find and not take a long time
to go. Moreover, the company near with Nai Yang beach which is a one popular
beach for tourists and people around there and take a little time will arrive Nai
Thorn beach which peace beach and love for people who like a high wave. So,
this can be a good point for the company that have a good place to locate and it
can easy to attract tourists to come.
- Promotion
Blue Beach Travel & Service try to promote the company to know for
tourist in many of channels especially on the internet to make them know more
about the product and service of the company and the activities that happen in
our province.
2.6.3.2 Human Resource Management
The objective of this strategy is for make the employees have a confident
and dedicate to work for the company by training them to have a knowledge
every year which will help them up-to-date all the time even technology, quality
of service that practice to customer or information about the situation around the
world. The company concentrated with quality of service because this company
is a business about the service so, the employees should have a standard to
practice to customer for make the customer feel to willingness of our service and
have a good experience with our company.
2.6.3.3 Financial
Blue Beach Travel & Service try to use little resource but efficiency and
get a lot of benefit for business because it can reduce the cost of something to
14
keep it to do in another thing such as in operation we can make a reservation and
give the information to customer by the internet instead telephone or fax in the
past. The company have financial database to collect the financial data in the
past and separate it to make it easy to collect and find the data.
2.6.3.4 Management Information System
Blue Beach Travel & Service have a good database system about collect
the existing customer data such as name, surname, telephone number, kind of
service they used and date of used service because we concern that if they come
to use the service with company again they will feel impress that we can
remember them and not waste a time to ask the question again. The internet is
very important for tourism industry because a lot of people use the internet to
show the product and service including the tourists that use the internet to find
the information before they come to travel so, Blue Beach Travel & Service will
register to be a member of agencies such as The Association of Thai Travel
Agents (ATTA) (http://www.atta.or.th ) that support tourism business to
advertising travel agents to tourists to know more about the company and give
some information and news about tourism industry to the company.
15
Chapter 3
Market Feasibility Study
3.1 Market Analysis
3.1.1 General Environment Analysis
Nowadays, tourism industry in Thailand is a critical problem which it be
a national problem that government sector and private sector should collaborate
to solve this problem together. From the news from Ministry of Tourism &
Sports that ask the approval with Ministry about the urgently marketing plan for
recall the image and motivate tourism in year 2009.1
But the co factor that important for doing business have four factors,
which are political/legal, economic socio-culture and technology. These four
factors describe the external environment factor that the company should
understand in every time for doing the business efficiency.
- Political and Legal Factor
● Political
Political in domestic have a lot of effects to tourism industry in
Thailand because it can show about the safety about journey in domestic if
political in domestic have violence, it make the tourists have not confident to
entry in the country because planning to select the destination of tourism. The
top of factor other than spending budget is the safety that can see in eventful to
effect in negative of tourism such as event is close Thailand international airport
in the end of month of November to December.
● Law
The way of conduct in tourism industry must permission by
government is Tourists Business and Guide Registration Office, Centre has law
and rule are involved Tourism Business and Guide Act BE 2008 that promulgate
in 30 January 2008 and promulgate cancel Tourism Business and Guide Act BE
1992 for appropriate with reform the bureaucracy to build ministry of tourism
and sports in year 2002 that this rules are control to operate of entrepreneur in
the right way.
1 http://www.ryt9.com/s/cabt/520137/
16
- Business license guide can submit at Bangkok Tourist Business
and Guide Register Office.
- Bangkok Tourist Business and Guide Register Office
Address: Bangkok Tourist Business and Guide Register Office
Office of Tourism Development
National Stadium Rama1 Road, Wang Mai, Pa Thoom Wan,
Bangkok, 10330.
Website: http://www.jsoftbiz.com/tourist/index.asp
E-mail: [email protected]
Tel. 02 2194029-30
- Tourist Business and Guide Register Office (
Southern 2)
Address : Tourist Business and Guide Register Office (Phuket
Branch)
63/698 Virathongyok Road, Vichit, Muang, Phuket, 83000
E-mail : [email protected]
Tel. 076-522299
Office Hours: Monday-Friday from 08.30-16.301
Tax Payment Signboard
Entrepreneur install new signboard or show new signboard have
to payment the tax to official into 15 days and submit tax payment signboard
into March every year that has signboard. Allow of the location contact to Sub
District Administration Organization, Sa Ku Sub District, Thalang, Phuket.2
- Economic Environment
Phuket is a city of wealth, people in Phuket city has good luck because
when times change, some business are bad but something new always come to
replace such as mining industry are bad but has tourism industry come to
replace.
1 http://www.tourism.go.th/index.php?option=com_content&task=view&id=2481&Itemid=40
2 http://www.phuketlocal.go.th/index.php?options=news&mode=networknewsdetail&id=1676
17
Income of Phuket city come from major industry 5 types include with
tourism, mining, agriculture (rubber tree) and fishery.
Tourism industry start to expand in Phuket city not less than 10 year and
become major industry is enormously income to province because Phuket city
plenty of natural beautiful include with beach, forest and waterfall.1
- Social and Cultural Environment
Middle of April, scientist found H1N1 (swine flu) that spread rapidly
start from Mexico to around the world. Many countries announce warning for
people because this virus can contagious from person to person that effect
negative to tourism.
Thailand have identity cultural that haven’t any country copy and Thai
people are friendly, polite and submissive that firth impressive for the tourists to
come to travel again so, they make purchase the products repeat that positive
effect to tourism industry.
- Technology
Nowadays, technology easy to communicate that business is used major
channel in operate the business about marketing. Communicate with customers
who almost foreign country so communicate channel must convenience and
economical that use internet.
1 http://phuketindex.com/travel/phuket-in-brief/general-information-th.htm
18
Table 3.1.1: External Factors effected to tourism industry
Factor
Opportunities Threats
Market and Target
market
Find new market that has
capacity more than original
People who middle status
haven’t power to
purchase
Competitive
Support each other Heavy
Social and Cultural
Identity Thai cultural Spread of the virus 2009
Technology
Operation convenient and
rapidly
Customers easy to
research for prices
Economic
Costs of service products
may be cheap for stimulate
tourism
Economic recession
Law and Regulation Government official support
tourism industry
Regulation from
government for don’t
exploit to the tourists
Suppliers and
Network
A lot of network that has a
lot of opportunities
A lot of compititives
3.1.2 Competition Analysis (3C Analysis)
• Competitors Analysis It is the main thing in business planning because it will help to know
about strength and weakness of competitors and also help to change the bad
situation to be the good opportunities. We separate competitors to direct
competitors and indirect competitors as follows;
3.1.2.1 Direct Competitors
Direct competitors have involve with our business very much because it
can show to how much of share market that our company will get or how to do
the business survive in this industry and study from our competitors too. The
competitors of the company as follows;
19
3.1.2.1a: Island Tour
Figure 3.1.2.1: Brochure of Island Tour
Figure 4 Brochure of Island Tour
Source: http://www.tour-phuket.com/package/included.html, 22 Apr 2010
This follows is all of packages of Island Tour:
- City Tour
- Phuket Fantasea
- Phi Phi
- Coral & Raya Island
- Phi Phi + Maya + Khai Island
- Ao Phang Nga
- Similan
- Canoe Tour
Island Tour located at Phuket town. They have a lot of service to serve to
customer such as package tour, car rent, hotels, and transfer service. In package
tour they have 8 packages for customer which everything in the packages quite
specific and cannot flexibility. The price is normal price and the same as the
most tourism business. For hotels, they work with 16 hotels for customer to
choose. 1
1 http://www.tour-phuket.com/
20
3.1.2.1b: Phuket Budget Tour
Figure 3.1.2.1b: Location of Phuket Budget Tour
Figure 5 Location
Source: http://www.phuketbudget.com/Additional/About%20us.htm, 22 Apr
2010
Phuket Budget Tour located at Muang district, by pass road that is a
good location because it closed with many of department store. They packages
have a lot of sport tour especially golf and another tour is go to island but they
didn’t have a city tour.1
3.1.2.1c: Travel Direct Phuket
Travel Direct Phuket located at Land & House at Muang district. This
company has a lot of packages that travel in Phuket that can separate to be sigh
seeing tour, eco adventure tour, show & entertainment, island tour and sport
tour. They can separate that make it easy to see the picture. For the price is quite
expensive.2
1 http://203.146.251.96/PhuketBudgetTourWeb/ProductList.aspx?ProductType=2
2 http://www.traveldirectphuket.com/tour.htm
21
Figure 3.1.2.1c: Location of Travel Direct Phuket
Figure 6 Location 2
Source: http://www.traveldirectphuket.com/aboutus.htm, 22 Apr 2010
3.1.2.2 Indirect Competitors
These competitors are the tourism business that can effect to my
company which has a lot of tourism business in Thailand. Tourism business in
another country can effect to decision making of tourists too because they can
choose the country that they want to travel which it not always Thailand.
Another activities from domestic tourists is a most of choice in nowadays from
political situation in our country so, they can choose other activities that they
don’t waste a long time to journey for travel such as go to shopping mall near at
their home for sing a song at karaoke room or go to theater. Which all of these
effect to our business because it can reduce the number of tourists to come to
travel.
• Customer Analysis Mr.Praterng Sorn-Kham (Director of Phuket International Airport) tell
that, in travel season of Phuket have a passenger come to Phuket both domestic
and international no less than 100,000 peoples per month and the ratio from
22
international and domestic is 3:1.1 From the most number of tourists who come
to travel in Phuket in year 2009 separate by country which are Australia,
Sweden, UK, Germany, Russia, Finland, Denmark, France, Japan and USA.2
From research of Chiang Mai University they tell that 60% are men tourists,
80% age between 25-54 years old, 62.5% revenue more than 50,000 baht, and
40% are tourists from Europe.3 The motivation of them to decision to travel to
Phuket first 5 point are good weather, good atmosphere, beautiful natural,
friendly of local people, and value of money.4 This information can help the
company to adapt the information with business to make by the most customer
want and it can involve with our target group too.
• Company Analysis For the strength of the company, we provide an impression to our
customers is the first thing that we concern. We have wide variety to choose
depend on what the tourists want and need by try to understand the behavior of
target customers and has questionnaire for satisfaction and suggestion from
customers. The thing that can attract customer to repeat to use our service is the
flexible that we practice with customer and the decision process that quickly for
the quickly service for customer.
For the weakness of the company, we not sell the tour price lower than
competitors in some case because in some case we believe in our service that
will provide a high quality to customer or quality in our product. This company
are small organization with less human resource that disadvantage to trade and
we sell in a retail that make number of customers are less per time we service.
3.2 STP Analysis
3.2.1 Segmentation
1 http://phuketenews.blogspot.com/2010/01/20.html
2 http://news.phuketindex.com/travel/top-10-178134.html
3 http://library.cmu.ac.th/rsc/?newsdetail.php&id=50 4 http://www.tat.or.th/e-journal/knownledge-03.html
23
Segmentation can divided as follow:
- Demographics such as age, gender, income, occupation, education,
religion, race, nationality and life.
- Geographies are dividing into sectors such as Thai tourists, European
tourists, American tourists and Asian tourists.
- Psychological is divided by social status of consumer groups such as
tourists like 5 star hotel and tourist backpacker.
- Behavior was divided according to consumption behavior or response to
products and services.
- Experience of tourists want receive can divide 6 groups as following:
1. Ethnic Tourism: tourists can exchange ideas from learn living
in community with local people.
2. Cultural Tourism: live in the community for a short period
time and behave like local people such as home stay.
3. Historical Tourism: such as who read Davinci Code has
feeling to see Paris France more than ever for learn historical.
4. Environment Tourism: travel for learn different natural in
each climate and terrain such as tourists in city popular to travel
different from everyday life.
5. Recreational Tourism: tourists get pleasure and recreation
such as scuba diving and snorkeling.
6. Business Tourism: main objective of the trip is business such
as travel for trade and conference, secondary objective is travel.
3.2.2 Target Market
Main customer are foreign tourists and family group (all age) have
behavior to purchase products and services in medium to high prices and like
marine tourism.
Secondary customers is Thai tourists who come from other sector (non-
South) such as tourists who come alone, family and corporate.
3.2.3 Positioning
Product and services are medium prices such as 2-4 star hotels that
appropriate with tour price. And we focused on a variety of service and type of
24
tours and flexible for appropriate with customers. We provide high quality of
service to make the customer more convenient and feel impressive with our
company.
3.3 Marketing Mix Strategy
The Marketing Mix Strategies are often referred to the 4P’s.
3.3.1 Product and Service
We have a lot of service for customers such as booking room, facilitate
the transportation, food, safety and property of tourists during travel that mean
our travel has insurance for all trips. Our product and service of our organization
as follow:
- Package Tour: Package tour of the company even marine tour, city
tour, sport tour or night life which all of the tour will bring you go to the
destination that respond the need of tourists and different from their daily life.
- Book the hotel: We can booked hotel where we have contract of
agreement with the hotel before. Our income come from the commission
agreement with hotel in rate from 10-30% of room rate depend on the
agreement.
- Taxi: Services sourcing all types of taxi, even passenger cars, buses
and vans by outsourcing process because we have not much funds that can not
purchase taxi or van of their own at this time. Almost income come from
commission by products owner with agreement depend on the distance and fare.
- Car rent: Service sourcing rental cars, motorcycle and van.
- Babysitting: Tourists who come to travel are usually family sometime
they has a child and they need to private for shopping and dinner together so
baby sitting service is a one choose to help them. Baby sitting need employees
who have knowledge of language and understand children. We will provide by
sourcing process.
- Suggestion tourism: provide service of consult about planning tourism
that according to time, budget and appropriate of tourists. This service will not
charge because it can be from sale on other package.
25
3.3.2 Price
Price of products and services for tourism industry quite variable
because of various factors such as price depend on season, price of competitors
or demand of market. The price of our company quite same with competitors in
some product and service because we believe that if the first time we can make
customer impressive after that we can make customer loyalty with our company
and make good word of mouth with their family or their friends because they
believe in our service and they can pay more for our product and service in the
next time.
3.3.3 Place
Blue Beach Travel & Service located at Tha lang district, Phuket
province which far from Phuket town about 30 kilometer. It easy to see if came
from the airport or Phuket town. If come from Phuket town, office will be on the
left side before junction to go to airport. Moreover, it near with Nai Yang beach
and Nai Thorn beach which is one popular beach for tourists.
3.3.4 Promotion
Our company will give the information about our promotion via the
internet by our website and organization which support tourism and brochure to
make customer know more and attract them to use our service. The special
promotion of the company such as a lower price on green season, special price
for customer who ever use our service before or discount if buy many product
and service of our company.
3.4 Sales Forecast/Profit Estimation
From number of tourists 1,190,032 in year 20091 who come to travel in
Phuket there are can be travel by themselves or buy from travel agent. Travel
agents in Phuket have a lot and our company is a new in this industry so we
probable gain market share only a few. From interview entrepreneur of travel
1 http://123.242.171.10/descr/introduce/dataPK53/ttt.php
26
agent in Phuket, we found that the number of tourists highest per year can be
1,200 peoples for new entrance in this industry and 80% of tourists is 960
people but we estimate tourist buy our product for the first year 850 people. We
are has 5 products to serve customer exclude suggestion that we provide for
free. For 5 products we separate to be the percentage that we will get as follows;
Tour 35% of number of peoples
Hotel 25% of number of peoples
Taxi 15% of number of peoples
Car rent 15% of number of peoples
Baby sitting 10% of number of peoples
Number of tourists per year is 1,200 people, so this follows are number
of peoples who use our services per products per year;
Tour 35% = 298 peoples
Hotel 25% = 213 peoples
Taxi 15% = 128 peoples
Car rent 15% = 128 peoples
Baby sitting 10% = 85 peoples
For package tour we have 8 packages so, price of packages are around
4,500 baht per person, we forecast that 298 peoples will buy our packages per
year.
298/12=25 people per month
Price: 4,500 baht / person
For booking hotel, we will get by commission for 15%. The mean price
of booking hotel are 3,000 baht per times, we forecast that 213 peoples will
booking hotel per year.
213/12=18 people per month
3,000*15%=450 baht per time we will get
Price: 450 baht / person
27
For taxi, we will get only 100-200 per times. We forecast that 128
peoples will use this service per year.
128/12=11 people per month
Price: High season 200 baht
Low season 100 baht
For car rent, we will get only 100-200 per times. We forecast that 128
peoples will use this service per year.
128/12=11 people per month
Price: High season 200 baht
Low season 100 baht
For babysitting, we will get by commission for 15%. We catch the price
per month are standard price so the mean price of babysitting are 5,675 baht per
times, we forecast that 85 peoples will use this service per year.
85/12=7 people per month
5,675*15%=851.25 or around 852 baht per time we will get
Price: 852 baht / person
28
Sa
les
Fore
cast
Tab
le 3
.4.1
: S
ale
of
yea
r 2010
Year 2010
Sale Volume
Product and service / month
Price
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Package T
our
3,5
00
37
32
25
34
23
18
16
14
18
21
27
33
298
Bookin
g H
ote
l 450
26
23
18
24
17
13
11
10
13
15
19
24
213
Taxi
100-2
00
16
13
11
14
10
8
7
6
9
9
11
14
128
Car
Rent
100-2
00
16
13
11
14
10
8
7
6
9
9
11
14
128
Babysitting
852
11
9
7
9
7
5
4
4
5
6
8
10
85
Year 2010
Sale Volume
Product and service / month
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Package T
our
166,5
00
144,0
00
112,5
00
153,0
00
103,5
00
81,0
00
72,0
00
63,0
00
81,0
00
94,5
00
121,5
00
148,5
00
1,3
41,0
00
Bookin
g H
ote
l 11,7
00
10,3
50
8,1
00
10,8
00
7,6
50
5,8
50
4,9
50
4,5
00
5,8
50
6,7
50
8,5
50
10,8
00
95,8
50
Taxi
3,2
00
2,6
00
2,2
00
2,8
00
1,0
00
800
700
600
900
900
2,2
00
2,8
00
20,7
00
Car
Rent
3,2
00
2,6
00
2,2
00
2,8
00
1,0
00
800
700
600
900
900
2,2
00
2,8
00
20,7
00
Babysitting
9,3
72
7,6
68
5,9
64
7,6
68
5,9
64
4,2
60
3,4
08
3,4
08
4,2
60
5,1
12
6,8
16
8,5
20
72,4
20
Total
193,972
167,218
130,964
177,068
119,114
92,710
81,758
72,108
92,910
108,162
141,266
173,420
1,550,670
29
Figure 3.4.1: Sale in year 2010
Price (Baht)
0
50,000
100,000
150,000
200,000
1 2 3 4 5 6 7 8 9 10 11 12
Figure 7 Sale in year 2010
Month
30
Tab
le 3
.4.2
: S
ale
of
yea
r 2011
Year 2011
Sale Volume
Product and service / month
Price
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Pa
cka
ge
To
ur
3,5
00
36
39
42
39
26
18
21
18
21
24
28
31
34
3
Bo
okin
g H
ote
l 4
50
28
25
21
23
13
12
19
16
15
17
27
29
24
5
Ta
xi
10
0-2
00
17
17
13
13
8
7
10
10
10
9
16
17
14
7
Ca
r R
en
t 1
00
-200
17
17
13
13
8
7
10
10
10
9
16
17
14
7
Ba
bysittin
g
85
2
10
8
10
11
7
8
6
5
6
5
9
13
98
Year 2011
Sale Volume
Product and service / month
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Package T
our
162,0
00
175,5
00
189,0
00
175,5
00
117,0
00
81,0
00
94,5
00
81,0
00
94,5
00
108,0
00
126,0
00
139,5
00
1,5
43,5
00
Bookin
g H
ote
l 12,6
00
11,2
50
9,4
50
10,3
50
5,8
50
5,4
00
8,5
50
7,2
00
6,7
50
7,6
50
12,1
50
13,0
50
110,2
50
Taxi
3,4
00
3,4
00
2,6
00
2,6
00
800
700
1,0
00
1,0
00
1,0
00
900
5,6
00
6,2
00
29,2
00
Car
Rent
3,4
00
3,4
00
2,6
00
2,6
00
800
700
1,0
00
1,0
00
1,0
00
900
5,6
00
6,2
00
29,2
00
Babysitting
8,5
20
6,8
16
8,5
20
9,3
72
5,9
64
6,8
16
5,1
12
4,2
60
5,1
12
4,2
60
7,6
68
11,0
76
83,4
96
Total
189,920
200,366
212,170
200,422
130,414
94,616
110,162
94,460
108,362
121,710
157,018
176,026
1,795,646
31
Figure 3.4.2: Sale in year 2011
Price (Baht)
0
50,000
100,000
150,000
200,000
250,000
1 2 3 4 5 6 7 8 9 10 11 12
Figure 8 Sale in year 2011
Month
32
Tab
le 3
.4.3
: S
ale
of
yea
r 2012
Year 2012
Sale Volume
Product and service / month
Price
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Package T
our
3,5
00
44
43
33
35
24
30
28
23
24
25
46
40
395
Bookin
g H
ote
l 450
29
31
31
23
16
17
14
19
20
22
34
26
282
Taxi
100-2
00
20
16
18
14
12
13
9
11
8
13
18
17
169
Car
Rent
100-2
00
20
16
18
14
12
13
9
11
8
13
18
17
169
Babysitting
852
11
14
13
9
8
8
7
6
6
9
10
12
113
Year 2012
Sale Volume
Product and service / month
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Package T
our
198,0
00
193,5
00
148,5
00
157,5
00
108,0
00
135,0
00
126,0
00
103,5
00
108,0
00
112,5
00
207,0
00
180,0
00
1,7
77,5
00
Bookin
g H
ote
l 13,0
50
13,9
50
13,9
50
10,3
50
7,2
00
7,6
50
6,3
00
8,5
50
9,0
00
9,9
00
15,3
00
11,7
00
126,9
00
Taxi
4,0
00
3,2
00
3,6
00
2,8
00
1,2
00
1,3
00
900
1,1
00
800
1,3
00
3,6
00
3,4
00
27,2
00
Car
Rent
4,0
00
3,2
00
3,6
00
2,8
00
1,2
00
1,3
00
900
1,1
00
800
1,3
00
3,6
00
3,4
00
27,2
00
Babysitting
9,3
72
11,9
28
11,0
76
7,6
68
6,8
16
6,8
16
5,9
64
5,1
12
5,1
12
7,6
68
8,5
20
10,2
24
96,2
76
Total
228,422
225,778
180,726
181,118
124,416
152,066
140,064
119,362
123,712
132,668
238,020
208,724
2,055,076
33
Figure 3.4.3: Sale in year 2012
Price (Baht)
0
50,000
100,000
150,000
200,000
250,000
1 2 3 4 5 6 7 8 9 10 11 12
Figure 9 Sale in year 2012
Month
34
Tab
le 3
.4.4
: S
ale
of
yea
r 2013
Year 2013
Sale Volume
Product and service / month
Price
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Package T
our
3,5
00
51
42
48
39
29
36
30
25
26
33
48
47
454
Bookin
g H
ote
l 450
34
30
31
29
27
22
24
25
18
18
34
32
324
Taxi
100-2
00
20
20
17
16
15
13
14
10
15
11
22
21
194
Car
Rent
100-2
00
20
20
17
16
15
13
14
10
15
11
22
21
194
Babysitting
852
13
15
12
11
9
7
7
8
9
10
15
14
130
Year 2013
Sale Volume
Product and service / month
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Package T
our
229,5
00
189,0
00
216,0
00
175,5
00
130,5
00
162,0
00
135,0
00
112,5
00
117,0
00
148,5
00
216,0
00
211,5
00
2,0
43,0
00
Bookin
g H
ote
l 15,3
00
13,5
00
13,9
50
13,0
50
12,1
50
9,9
00
10,8
00
11,2
50
8,1
00
8,1
00
15,3
00
14,4
00
145,8
00
Taxi
4,0
00
4,0
00
3,4
00
3,2
00
1,5
00
1,3
00
1,4
00
1,0
00
1,5
00
1,1
00
4,4
00
4,2
00
31,0
00
Car
Rent
4,0
00
4,0
00
3,4
00
3,2
00
1,5
00
1,3
00
1,4
00
1,0
00
1,5
00
1,1
00
4,4
00
4,2
00
31,0
00
Babysitting
11,0
76
12,7
80
10,2
24
9,3
72
7,6
68
5,9
64
5,9
64
6,8
16
7,6
68
8,5
20
12,7
80
11,9
28
110,7
60
Total
263,876
223,280
246,974
204,322
153,318
180,464
154,564
132,566
135,768
167,320
252,880
246,228
2,361,560
35
Figure 3.4.4: Sale in year 2013
Price (Baht)
0
50,000
100,000
150,000
200,000
250,000
300,000
1 2 3 4 5 6 7 8 9 10 11 12
Figure 10 Sale in year 2013
Month
36
Tab
le 3
.4.5
: S
ale
of
yea
r 2014
Year 2014
Sale Volume
Product and service / month
Price
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Package T
our
3,5
00
55
53
47
44
31
34
41
38
31
32
60
56
522
Bookin
g H
ote
l 450
40
37
31
33
28
24
21
30
22
26
39
42
373
Taxi
100-2
00
23
20
20
22
14
14
13
16
15
16
25
25
223
Car
Rent
100-2
00
23
20
20
22
14
14
13
16
15
16
25
25
223
Babysitting
852
16
16
14
12
10
9
9
10
10
11
17
16
150
Year 2014
Sale Volume
Product and service / month
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Package T
our
247,5
00
238,5
00
211,5
00
198,0
00
139,5
00
153,0
00
184,5
00
171,0
00
139,5
00
144,0
00
270,0
00
252,0
00
2,3
49,0
00
Bookin
g H
ote
l 18,0
00
16,6
50
13,9
50
14,8
50
12,6
00
10,8
00
9,4
50
13,5
00
9,9
00
11,7
00
17,5
50
18,9
00
167,8
50
Taxi
4,6
00
4,0
00
4,0
00
4,4
00
1,4
00
1,4
00
1,3
00
1,6
00
1,5
00
1,6
00
5,0
00
5,0
00
35,8
00
Car
Rent
4,6
00
4,0
00
4,0
00
4,4
00
1,4
00
1,4
00
1,3
00
1,6
00
1,5
00
1,6
00
5,0
00
5,0
00
35,8
00
Babysitting
13,6
32
13,6
32
11,9
28
10,2
24
8,5
20
7,6
68
7,6
68
8,5
20
8,5
20
9,3
72
14,4
84
13,6
32
127,8
00
Total
288,332
276,782
245,378
231,874
163,420
174,268
204,218
196,220
160,920
168,272
312,034
294,532
2,716,250
37
Figure 3.4.5: Sale in year 2014
Price (Baht)
0
50,000
100,000
150,000
200,000
250,000
300,000
350,000
1 2 3 4 5 6 7 8 9 10 11 12
Figure 11 Sale in year 2014
Month
38
3.5 Marketing Expenses (Sales Incentive)
Blue Beach Travel & Service has expense as follow:
- Commission 2%
- Brochure
Price: High season 500 baht / 3 months
Low season 300 baht / 3 months
- Banner Advertising
Price 1,000 baht / year
- Catalog
Price: 3,000 baht / year
39
Ta
ble
3.5
.1:
Ma
rk
etin
g E
xp
ense
of
Yea
r 2
010
Expense
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Com
mis
sio
n
3,8
79
3,3
44
2,6
19
3,5
41
2,3
82
1,8
54
1,6
35
1,4
42
1,8
58
2,1
63
2,8
25
3,4
68
31,0
10
Bro
chure
*
500
*
*
200
*
*
200
*
*
500
*
1400
Banner
Adv.
1,0
00
*
*
*
*
*
*
*
*
*
*
*
1,0
00
Cata
log
3,0
00
*
*
*
*
*
*
*
*
*
*
*
3,0
00
Total
7,879
3,844
2,619
3,541
2,582
1,854
1,635
1,642
1,858
2,163
3,325
3,468
36,410
Tab
le 3
.5.2
: M
ark
etin
g E
xp
ense
of
Yea
r 2011
Expense
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Com
mis
sio
n
3,7
98
4,0
07
4,2
43
4,0
08
2,6
08
1,8
92
2,2
03
1,8
89
2,1
67
2,4
34
3,1
40
3,5
21
35,9
10
Bro
chure
*
500
*
*
200
*
*
200
*
*
500
*
1400
Banner
Adv.
1,0
00
*
*
*
*
*
*
*
*
*
*
*
1,0
00
Cata
log
3,0
00
*
*
*
*
*
*
*
*
*
*
*
3,0
00
Total
7,798
4,507
4,243
4,008
2,808
1,892
2,203
2,089
2,167
2,434
3,640
3,521
41,310
40
Tab
le 3
.5.3
: M
ark
etin
g E
xp
ense
of
Yea
r 2012
Expense
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Com
mis
sio
n
4,5
68
4,5
16
3,6
15
3,6
22
2,4
88
3,0
41
2,8
01
2,3
87
2,4
74
2,6
53
4,7
60
4,1
74
41,0
99
Bro
chure
*
500
*
*
200
*
*
200
*
*
500
*
1400
Banner
Adv.
1,0
00
*
*
*
*
*
*
*
*
*
*
*
1,0
00
Cata
log
3,0
00
*
*
*
*
*
*
*
*
*
*
*
3,0
00
Total
8,568
5,016
3,615
3,622
2,688
3,041
2,801
2,587
2,474
2,653
5,260
4,174
46,499
Tab
le 3
.5.4
: M
ark
etin
g E
xp
ense
of
Yea
r 2013
Expense
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Com
mis
sio
n
5,2
78
4,4
66
4,9
39
4,0
86
3,0
66
3,6
09
3,0
91
2,6
51
2,7
15
3,3
46
5,0
58
4,9
25
47,2
30
Bro
chure
*
500
*
*
200
*
*
200
*
*
500
*
1400
Banner
Adv.
1,0
00
*
*
*
*
*
*
*
*
*
*
*
1,0
00
Cata
log
3,0
00
*
*
*
*
*
*
*
*
*
*
*
3,0
00
Total
9,278
4,966
4,939
4,086
3,266
3,609
3,091
2,851
2,715
3,346
5,558
4,925
52,630
41
Tab
le 3
.5.5
: M
ark
etin
g E
xp
ense
of
Yea
r 2014
Expense
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Com
mis
sio
n
5,7
67
5,5
36
4,9
08
4,6
37
3,2
68
3,4
85
4,0
84
3,9
24
3,2
18
3,3
65
6,2
41
5,8
91
54,3
24
Bro
chure
*
500
*
*
200
*
*
200
*
*
500
*
1400
Banner
Adv.
1,0
00
*
*
*
*
*
*
*
*
*
*
*
1,0
00
Cata
log
3,0
00
*
*
*
*
*
*
*
*
*
*
*
3,0
00
Total
9,767
6,036
4,908
4,637
3,468
3,485
4,084
4,124
3,218
3,365
6,741
5,891
59,724
42
3.6 Conclusion Chapter 3
On high season period (November-April) in every year, will have high
number of tourists come to travel because some of this period will be holiday for
tourists from domestic and international such as Christmas Day and New Year
Day which will be a time active of tourism industry. Another reason that makes
tourists comes to travel in this period because it has only a few rain compare
with low season. Weather is the important thing that must think before go to
travel especially go to island because it have high effect if monsoon occur when
on the boat so tourists in low season will less than high season.
43
Chapter 4
Technical Feasibility Study
4.1 Production and Operations Analysis
4.1.1 Product Characteristics
We have a lot of type of tour both one day tour and package tour that is a
famous tourist attraction in Phuket and neighbor province. Another kind, we use
outsourcing about car rental, boat rental or car transfer or boat transfer only in
Phuket. These follows are some of our tour;
1. Program Tour
1.1 One day tour
1.1.1 Phuket Orientation Tour
If you are looking for an excursion for the first visitor to our island, we
are highly recommend you to take this program to explore our island and learn
more about our people. But if you have been in our island before, this tour is just
the reminder trip for you. We will take you around the island for sight-seeing by
our comfortable air-conditioned transport and it is a short trip only 3-4 hours
with Tour Guide. Tour can be operated very flexible or at your most convenient
time.
Figure 4.1.1.1a: Destination of Phuket Orientation Tour
Figure 12 Destination of Phuket
Brief Program
Pick up from your hotel at your most convenience time Drive to the
highlight places in Phuket such as Chalong temple and a short drive to Phuket
town for sightseeing our antique building. Visit the Jewelry store for your own
shopping (mandatory) and relaxing with softdrink. Continue to Phromtape Cape
and Rawai beach to explore the Southern part of Phuket. Offering you are short
44
stop for some souvenir of local products at Cashew Nut factory before return to
your hotel.
Selling Price: Adult 900 Baht
Child 700 Baht
Tour include: 1. English speaking guide.
2. Roundtrip transfer from & to hotel, Phuket sightseeing as per
program.1
1.1.2 Khai Island Tour
Figure 4.1.1.2a: Khai Island
Figure 13 Khai Island
Koh Khai Island is located close to eastern coast of Phuket Island,
between Phuket and Phi Phi Island.The white sand beach, blue crystal clear
water, full of coral reefs and marine lives which occasionally a group of
dolphins would appear. A beautiful place suitable for swimming and snorkeling.
1 http://www.traveldirectphuket.com/phuket-city-tour.htm
45
Figure 4.1.1.2b: Activities at Khai Island
Figure 14 Activities
Itinerary Description
08.00 Pick up from your hotel.
09.00 Depart from Sin Sangrat Pier in Phuket. The boat leaves
for Khai Nui Island.
10.00 Arrive Khai Nui Island enjoy snorkeling in crystal clear
water. Then go to Khai Nok Island to enjoy snorkeling,
swimming and feeding the colorful fish.
12.00 Lunch is served at Khai Nai Island.
13.00 After lunch relax on the beach and enjoy swimming.
15.30 Depart from Koh Khai Nai to Sin Sangrat Pier.
16.00 Arrive at Sin Sangrat Pie for transfer back to hotel.
17.00 Arrive at your hotel.
Selling Price: Adult 1,700 Baht
Child 1,300 Baht
Tour include: 1. Transportation with pick up and drop off at hotel.
2. Lunch at Khai Nai Island, soft drinks, fruit in season.
3. Mask, Snorkel and Life jacket.
4. English speaking guide.
46
5. Surcharge for pick up and drop off at any hotels in Naiyang
Beach, Surin Beach and Kamala Beach, Nai Harn Beach, Rawai Beach, Cape
Panwa, Tri Trang Beach, Town, JW Marriot and Bangtao Beach.1
1.1.3 Phi Phi Island
Figure 4.1.1.3a: Phi Phi Island
Figure 15 Phi Phi
The beautiful islands Phi Phi Ley and Phi Phi Don are out in the
Andaman Sea about half way between Phuket and Krabi which takes about 2
hours by modern boat and 1 hour by speedboat. It is one of the most famous and
beautiful tourist destinations. It is the location of magical landscape of Maya bay
where the movie 'the beach' was partially filmed.
1 http://www.phuketpackagetour.com/pages/phuket-daily-tours/khai-island-full-day.php
47
Figure 4.1.1.3b: View and activities at Phi Phi Island
Figure 16 View and activities
Itinerary Description
09.00 Pick up from hotel and transfer to the pier.
Coffee & tea will be served while waiting for the
boarding time.
10.00 Depart from pier by speed boat.
11.00 Arrive at Phi Phi Ley : Sightseeing or swimming at Maya
Bay where the movie 'The Beach' was partially filmed,
Phi Phi Leh Cove and Viking Cave.
Departure to Phi Phi Don : Monkey Beach for sightseeing
or swimming, a chance to play with monkey but be
careful of your belonging.
13.30 Lunch will be served at restaurant.
After lunch, free time to walk along the beach or to
sunbath on the beach.
15.00 Depart to Hin Klang or near by area for snorkeling,
depends on weather condition
48
16.00 Arrival at Khai Islands for relaxing.
17.00 Arrival at pier, transfer to the hotel.
Selling Price: Adult 3,300 Baht
Child 1,600 Baht
Tour include: 1. Roundtrip transfer from & to hotel
2. Trip by speed boat as per program
3. Free flow soft drink and Lunch
4. Full snorkeling equipments (Mask, Fin & Snorkel) and Life
jacket1
1.1.4 Phuket Fantasy Show + Dinner + Round Trip Transfer / 17.30 – 23.00
Phuket FantaSea, a one-of-a-kind cultural theme complex offers the
ultimate in night-time entertainment on the tropical resort island of Phuket.
Created a cost of over 3,300 million baht, Phuket FantaSea adds a whole new
dimension to theme park entertainment, showcasing the beauty and charm of the
Kingdom and its exotic culture and enriching ancient Thai traditions, legends
and myths with the magic of cutting-edge technology and special effects.
Figure 4.1.1.4a: Show at The Palace of Elephant
Figure 17 Show 1
The Palace of Elephant
At the heart of Phuket FantaSea is the magnificent Palace of the Elephants, a
state-of-the-art theatre constructed in the Sukhothai architectural style. The front
ade is adorned with statues of elephants. Fantasy of a Kingdom, a spellbinding
1 http://www.traveldirectphuket.com/ppbyspeedboat.htm
49
show that combines culture and illusion is performed at the theatre nightly. The
theatre offers superb acoustics and seats 3,000 persons.
Figure 4.1.1.4b: Place of The Golden Kinnaree Buffet Restaurant
Figure 18 Show 2
The Golden Kinnaree Buffet Restaurant
The road from the Festival Village leads to the blue lake, in which floats the
beautiful Golden Pavilion, entrance to the world?s grandest 4,000-seat dining
facility -- the Golden Kinnaree Buffet Restaurant. Here mythical Kinnarees,
half-bird and half-woman of legendary beauty and graciousness, look after their
guests like proverbial kings. Amidst a mystical Himmaphan forest setting,
visitors can indulge in a sumptuous feast of Royal Thai dishes and delicacies
from popular international cuisine, prepared by some of Thailand's finest chefs.
Buffet Dinnertime: 18:00 p.m. - 20:30 p.m
Figure 4.1.1.4c: Show at Fantasy of a kingdom
Figure 19 Show 4
FANTASY OF A KINGDOM
Inside the palace, transcend time and space. The Kamala Prince whisks you
through the Kingdom's regions, from the Forest of the Kinnarees to the Land of
the Elephants. The Kamala Prince paints wondrous pictures: of a majestic
50
elephant battle, emblazoned with explosions and light; of an aerial ballet, full of
artistry and amazement; and a carnival of 30 elephants. In the end, the Heavenly
Elephant just flies away...and vanishes.
Figure 4.1.1.4d: Show at IYARA Spectacular
Figure 20 Show 5
IYARA SPECTACULAR
The Iyara Spectacular is another of Phuket Fantasea's Songkran highlights. The
outdoor light, sound and dance spectacle celebrates the return of the Prince of
Kamala. Featuring laser, giant projection, animatronics, special effects,
inflatable, parade, and traditional fireworks, it is only performed on special
occasions.
As the story unfolds, the statue of the Prince of Kamala stands in the palace
court frozen in stone. It is said that when the people of Kamala gather around
this statue and whisper the magic word, "Kamala", the statue will be awakened.
Advanced reservations are recommended.1
Selling Price: Adult 2,200 Baht
Child 2,000 Baht
1.1.5 Phuket Fishing Tour
We are proud to offer you an exceptional opportunity to travel and
explore the Andaman Sea. All Trips will be exciting and clients will enjoy big
1 http://www.phuketpackagetour.com/pages/phuket-daily-tours/phuket-fantasea-show-dinner-
transfer.php
51
Game Fishing as well as fishing with a hand line. There will be the opportunity
for snorkeling among the many beautiful corals reefs off Phuket Island.
Figure: 4.1.1.5a: Activities of fishing tour
Figure 21 Show 6
There are many species of deep sea fish available in the Andaman Sea
such as Tuna, Dorado, Rainbow, Sailfish, Barracuda, Black Marline. Closer in
to shore there are many other species of shallow water fish. We provide safe and
reliable fully equipped boats for private or group charter.
Figure: 4.1.1.5b: Activities of fishing tour
Figure 22 Show 7
Fishing Day Trip
Itinerary Description
08.00 Pick up from your hotel.
09.00 Depart from Ao chalong Pier.
52
09.30 Trolling will be started.
10.30 Arrive at the fishing point.
12.00 Lunch and relax on the boat. Snorkel, and explore the
coral reef.
14.00 Enjoy fishing with hand line, and trolling return to Ao
Chalong Pier.
16.30 Arrive at Ao Chalong pier.
17.00 Transfer to your hotel.
Daily Fishing Tour Maximum 6-7 Persons (Non Fishing 4 Persons)
Selling Price: Adult 2,500 Baht (fishing)
Child 2,000 Baht (fishing)
Adult 1,500 Baht (non fishing)
Child 1,200 Baht (non fishing)
Tour include: 1. Land transfer from/ to hotel & Pier.
2. Full set of Fishing Equipment
3. Mask, snorkel & life jacket for non-fishing.
4. Lunch
5. Refreshment & Fruit on Seasons.
6. Professional Captain and assistance. 1
1.1.6 Elephant Trekking Tour
Figure: 4.1.1.6a: Elephant Trekking
Figure 23 Show 8
1 http://www.phuketpackagetour.com/pages/phuket-daily-tours/phuket-fishing-tour.php
53
Elephants are an important part of Thai history and culture, often
featured in Buddhist art and architecture. Fewer elephants are being used for
logging, which means that many of these gentle giants are now working in the
tourist industry.
Figure: 4.1.1.6b: Elephant Trekking
Figure 24 Show 9
Brief Program
Pick up from your hotel and transfer to Chalong area. Travel by four
wheel drive jeep to the Elephant Camp on Chalong highlands. Information will
be given on elephants and the Elephant conservation project. Trek on Elephant
back in the hills with panoramic views over Phuket. After the tour, return to
hotel.
Selling Price: Elephant Trek 30 minutes Adult 1,150 Baht / Child 790 Baht
Elephant Trek 45 minutes Adult 1,390 Baht / Child 990 Baht
Tour include: 1. Roundtrip transfer from & to hotel.
2. Elephant Trek.
3. English speaking guide.1
1 http://www.traveldirectphuket.com/elephanttrekking.htm
54
1.2 Package tour
1.2.1 Similan Island 2 Days 1 Night / Over Night On Island
Figure 4.1.2.1a: Similan Island
Figure 25 Show 10
Similan Islands, Phang-nga : A group of 9 small islands 50 kms. Off the
west coast of Phang-Nga in the Andaman Sea. It can be reached in about 10 hrs
by boat from Phuket or 4 hrs from Thap Lamu Port or Takua Pa in Phang-nga.
From north to south in order the islands are: Koh Bon, Koh Ba Ngu, Koh
Similan, Koh Pahyoo, Koh Miang (two islands), Koh Pahyan, Koh Payahng
andKoh Hu Yong.
Itinerary Description
First Day
06.30-06.45 Pick up from your hotel (Phuket Area) to Thaplamu pier.
08.00 Have some tea or coffee at Thaplamu Andaman pier.
55
08.30 Departure from Thaplamu pier to Similan Islands by
speed boat.
10.00 Arrival at Koh.7(Payu Island) for swimming and
snorkeling.
10.45 Departure from Koh.7 to Koh.4(Miang Island)
11.00 Arrival at Koh.4 for check in, you will get the free time
on the beach over here, you can swim, snorkeling in a
fantastic marine life of trekking in the National Park
forest.
12.00 Thai lunch.(Set menu)
13.00 Relax on the beach, you can swim and snorkeling.
19.00 Supper meal on the beach.
20.30 See hairy crab, which you can see it only at Similan
Island.
2nd
Days
Itinerary Description
08.00 Breakfast on the beach.
09.00 Departure from Koh.4 to Koh.1(Huyong Island) for
swimming and snorkeling.
12.00 Thai lunch.(Set menu)
13.00 Departure from Koh.4 to Koh.9(Ba-Ngu Island) for
swimming and snorkeling.
13.45 Departure from Koh.9 to Koh.8 (Similan Island)
14.00 Arrival at Koh.8 you will get the free time on the beach
over here, you can swim, snorkeling do more going up to
see the beautiful scenery at view point.
15.00 Departure from Koh.8 to Thaplamu pier.
16.30 Arrival at Thaplamu pier.
Selling Price: Adult 5,200 Baht
Child 3,100 Baht
Tour include: 1. Transfer from/to your hotel. (Phuket/Khao Lak area)
56
2. Round trip speed boat.
3. Long tail boat transfer.
4. Tent (1 Tent for 2 persons,1 person pay 250 baht)
5. 4 meals (Set menu)
6. Fresh fruits and drink.
7. Snorkeling equipment. (mask, snorkel, fins and life jacket)
8. English speaking guide.
NOTICE: Program may subject to minor changes depending on the weather tied
and sea conditions.1
Figure 4.1.2.1b: View, Transportation and Place to rest at Similan Island
Figure 26 Show 11
1.2.2 Khao Sok Overnight Package 2 days Jungle Safari Khao Sok Package
Figure 4.1.2.2a: Khao Sok National Park
1 http://www.phuketpackagetour.com/pages/phuket-daily-tours/similan-island-2d1n.php
57
Figure 27 Show 12
This 2 day adventure will take you to the Khao Sok National Park.
Experience the amazing jungle in Khao Sok by self paddle canoe. Float silently
down the Sok river and escape the crowds of the beach. Stop to enjoy lunch on
the banks of the river, take a refreshing swim and a coffee break will be
prepared for you by our friendly staff.
Birds such as Kingfishers, heron, egrets and even wild monkeys inhabit this
area. The other days trek into the dense jungle. Marvel at the beauty of the
world's oldest rainforest. A special lunch in the jungle is provided. Fall a sleep
in a beautiful jungle style resort, while the jungle wakes up right outside your
window.
Brief Program
Day 1
Pick up from hotels in Krabi then drive north to the province of Surat
Thani, passing rubber plantations and small villages en route. Travel inland and
cross over the rain forest covered mountain pass to Khao Sok. A thousands
years ago the Sok river was an important trade route between India and China
with boats and elephant moving goods along the river from east to west and
back. Khao Sok is part of the largest area of rainforest in Southern Thailand, the
scenery is spectacular with jungle covered limestone mountains and pure nature.
One of the best ways to experience the jungle is on a canoe trip down the Sok
river in inflatable canoes. A local river guide paddles the canoe and is expert at
58
spotting any animals along the way. Pass mountains and cliffs covered in exotic
tropical vegetation along the banks of the river.
Birds such as kingfisher, heron, egret, various reptiles and even wild
monkeys live in this area. The scenery is some of the best in Southern Thailand
and what better way to see it than from a canoe. A buffet lunch of Thai dishes
cooked not too spicy is provided. In the afternoon arrive at Siam Safari elephant
camp. Information on elephants and their conservation will be given. Explore
the jungle by elephant. Sitting high on the back of the elephant you will get a
bird’s eye view of the jungle, a most unique experience. Check into our jungle
style resort for dinner and overnight. The rooms have mosquito nets and
attached bathroom; the rooms are simple but comfortable.
Figure 4.1.2.2b: View of Khao Sok National Park
Figure 28 Show 13
Day 2
Wake up on the edge of the jungle, sometimes the surrounding hills are
covered in mist which slowly melts away as the sun comes up and gibbons can
often be heard making their territorial calls high up in the rainforest canopy.
Take a leisurely breakfast at the resort then its time to explore the jungle on foot.
The trek is designed to show a variety of ecological environments including big
trees, jungle vines, lianas, palms, ferns, wild orchids, bamboo forest, insects,
reptiles and sometimes mammals. It is not a wildlife safari but a chance to see
the rainforest which has the greatest variety of life forms known to man. The
wild animals that live here tend to be nocturnal but sometimes they can be heard
moving in the undergrowth or their distinctive smells encountered. Hornbill live
up in the cliffs high above the resort and sometimes can be seen going out to
feed in the morning or coming in to roost in the evening.
Leaf and macaque monkeys are occasional seen along the trail. Wild
elephant live in the park but are seldom seen. The trek is not too difficult and
59
OK for any normally fit and healthy person. A special lunch in the jungle is
provided using bamboo utensils. After lunch return to the resort then onward
transfer or return to the hotel of your choice in the late afternoon.
Figure 4.1.2.2c: View of Khao Sok National Park
Figure 29 Show 14
Selling Price: Adult in sharing twin 6,950 Baht child no bed 4,000 Baht
Single room extra charge 1,500 Baht
Tour include: 1. From: Phuket, Krabi, Surat Thani or Don Sak pier (from
Samui).
2. 4 Meal (set menu)1
The program about marine, the company contact with Andamanda
Travel about the boat charter for our customers by pay per month for high
season and low season.
1 http://www.traveldirectphuket.com/khaosok-overnight.htm
60
2. Book Hotels
2.1 Naithonburi Beach Resort
Figure 4.2.1a: Naithonburi Beach Resort
Rating: 4 stars hotel
Location: Naiyang / Naithon
Address: 9 Moo 4, Tambon Sakhu,
Amphur Thalang, Phuket,
Thailand
Hotel Facility
Jasmine Rice Coffee
Shop
Lobby
61
Suite Room
Superior Room
Guest Room Figure 30 Hotel 1
A tranquil hideaway on unspoiled sand and pristine waters, the
Naithonburi Beach Resort is everything a secret getaway should be. Located on
Nai Thon Beach, the resort looks out onto the glistening Andaman Sea,
showcasing awe inspiring sunsets and heart stopping vistas. A 4-star resort
includes everything you'd expect, with beautiful rooms, gourmet dining,
exceptional facilities and first class amenities. Cocktails at the poolside bar,
massages in an outdoor sala, diving tours, climbing expeditions, everything
Thailand has to offer is at your fingertips. Just book your dates on the secure
online form, click and enjoy your stay at the Naithonburi Beach Resort Phuket.1
2.2 Kata Beach Resort & Spa
Figure 4.2.2a: Kata Beach Resort & Spa
Rating: 4 stars hotel
Location: Kata
Address: 1 Pakbang Rd, Tambon Karon,
Muang District, Phuket,
Thailand
1 http://www.agoda.com/asia/thailand/phuket/naithonburi_beach_resort.html
62
Superior
Deluxe Room
The coffee mill
Restaurant
Poolside Bar
Swimming Pool
Kata Beach Resort and Spa is set admist lush tropical gardens and
overlooks the Andaman Sea. The resort is only 15 minute drive away from
Phuket town, and the popular Patong Beach. Guests can enjoy a range of Asian
Western and Mediterranean dishes at one of the four restaurants. The location
creates a peaceful and exotic atmosphere for total relaxation away from the
crowd. Facilities at the resort include boutique, baggage handling, car rental,
salon, currency exchange, and an on-call doctor.1
2.3 Cape Sienna Phuket Hotel & Villa
Figure 4.2.3a: Cape Sienna Phuket Hotel & Villa
Rating: 4 stars hotel
Location: Kamala
1 http://www.agoda.com/asia/thailand/phuket/kata_beach_resort_spa.html
63
Address: 18/40 Moo 6, Nakalay Rd., T.Kamala, A. Kathu,
Phuket, 83150 Thailand
C-View Deluxe Room
Guest Room
Deluxe C-View Jacuzzi
Jaguzzi Penthouse
Suite Jacuzzi
Spa
Come experience the extensive layout and facilities at this super modern
hillside beach hotel overlooking the Andaman Sea.Positioned on the end of
Cape Sienna at the end of Kamala Beach, this exclusive hotel is only a twenty
minute ride from the beach. Abundance in water sports, golf courses, restaurants
and bars are within close vicinity to the hotels location.Virtually every part of
the hotel has fantastic views of the sea, from all 146 elegant rooms to the Sky
Bar, and sparkling pool, the Andaman sea breeze flows throughout. Business
travelers can utilize the fully functioning conference room, while all guests can
relax for a longer holiday due to the reasonable rates. This adult's only resort
does not feature any children-friendly activities, and does not allow guests
under16 years of age. For those seeking ultimate pleasure on a professional
level, the Cape Sienna Phuket Hotel and Villa is on the top of the list.1
2.4 Best Western Sawaddi Hotel
1 http://www.agoda.com/asia/thailand/phuket/cape_sienna_phuket_hotel_villa.html
64
Figure 4.2.4a: Best Western Sawaddi Hotel
Rating: 3 stars hotel
Location: Patong
Address: 21 Sainamyen Road,
Kathu,, Phuket, 83150
Thailand
Standard Room
Superior Room
Suite Room
Restaurant
Pool Bar
Swimming pool
This brand new Best Western property in Phuket is located in the heart
of tourist area of Patong. Spend your days island hopping, diving, trying out the
water sports on offer, learning Thai cooking, or opting for a massage at the
hotel's very own Vara Spa. Getting around town is easy with plenty of Bhat
buses available, and a short trip drops you to the beach, the shops and the
restaurants. Additionally, the hotel offers a shuttle service to help transport
guests to Patong Beach. The spacious guest rooms enjoy LCD TV's and
complimentary internet access. Despite the numerous dining venues nearby, the
hotel boasts excellent dining on-site as well featuring seafood and vegetarian,
65
Thai and international cuisine. Best Western Sawaddi Hotel live up to its brand
by offering visitors to Phuket excellent value for money accommodation.1
3. Sourcing Taxi
Sunseatour Phuket Taxi
Figure 4.3a: Phuket Taxi Rate2
Destination (one way) Taxi Minibus
From To 1-3 Pax 4-12 Pax
Phuket Airport Phuket Town 550 Thb. 900 Thb.
Phuket Airport Rassada Pier (Phuket Town) 550 Thb. 900 Thb.
Phuket Airport Boat Lagoon (Marina) 550 Thb. 900 Thb.
Phuket Airport Royal Phuket Marina 550 Thb. 900 Thb.
Phuket Airport Naiyang Beach, Naithorn Beach 500 Thb. 900 Thb.
Phuket Airport Layan Beach, Laguna Beach 600 Thb. 900 Thb.
Phuket Airport Bangtao Beach, Surin Beach 600 Thb. 900 Thb.
Phuket Airport Kamala Beach 600 Thb. 900 Thb.
Phuket Airport Patong Beach 600 Thb. 1000 Thb.
Phuket Airport Kata Beach, Karon Beach 700 Thb. 1000 Thb.
Phuket Airport Rawai Beach, Yanui, Naiya 700 Thb. 1000 Thb.
Phuket Airport Naiharn Beach 700 Thb. 1000 Thb.
Phuket Airport Chalong Pier 700 Thb. 1000 Thb.
Phuket Airport Cape Panwa 600 Thb. 1000 Thb.
Phuket Airport Laem sai, Ao por 500 Thb. 900 Thb.
Phuket Airport JW Marriott Hotel 550 Thb. 900 Thb.
Phuket (anywhere) Khaolak Beach(Phang nga) 1700 Thb. 2800 Thb.
Phuket (anywhere) Tablamu Pier (Phang nga) 1500 Thb. 2500 Thb.
Phuket (anywhere) Phang nga bay, Town 1500 Thb. 2800 Thb.
Phuket (anywhere) Krabi Town, Ao nang, Railey 2200 Thb. 4000 Thb.
1http://www.agoda.com/asia/thailand/phuket/best_western_sawaddi_hotel.html?cid=1410012&
urltogo=/asia/thailand/phuket/best_western_sawaddi_hotel.html 2 http://www.phukettaxi.cc.cc/
66
Phuket (anywhere) Koh Lanta 4000 Thb. 6000 Thb.
Phuket (anywhere) Trang Town, Pak meng Pier 4500 Thb. 6000 Thb.
Phuket (anywhere) Had yai 5300 Thb. 6800 Thb.
Phuket (anywhere) Song kla 5800 Thb. 7500 Thb.
Phuket (anywhere) Padang bhe sar 6800 Thb. 8000 Thb.
Phuket (anywhere) Satoon, Tammalang, Pakpala 6800 Thb. 8000 Thb.
Phuket (anywhere) Nakornsri Dhammarat 4500 Thb. 6000 Thb.
Phuket (anywhere) Surat thani Town, Train Station 4000 Thb. 5000 Thb.
Phuket (anywhere) Surat thani (Donsak Pier) 4500 Thb. 5500 Thb.
Phuket (anywhere) Ranong 4200 Thb. 6000 Thb
Address: Sunseatour 30/5 M.6 Vichit, Muang, Phuket 83000
Telephone: 0817478750
Email: [email protected]
4. Sourcing Car Rent
Paitoon Car Rent
Figure 4.4a: Car Rent Rate1
Brand Series CC.
Price: Baht
A day A
Week
2
weeks
3
weeks
A
month
Car & Jeep with full Insurance
SUZUKI Caribien 1,300 800 700 600 500 15,000
Sporty 1,300 800 700 600 500 15,000
Vitara 1,300 1,200 1,100 900 800 24,000
TOYOTA Yaris 1,500 1,400 1,200 1,100 1,000 27,500
1 http://paitooncarrent.net/
67
Vios 1,500 1,300 1,100 1,000 900 26,000
Forturner 3,000 2,300 2,200 2,100 2,000 57,000
Wish 1,500 1,900 1,800 1,600 1,500 44,000
HONDA CRV 2,000 1,900 1,800 1,600 1,500 44,000
City 1,500 1,300 1,100 1,000 900 26,000
Jazz 1,500 1,400 1,200 1,100 1,000 27,000
CHEVROLET Optra 1,600 1,400 1,300 1,200 1,100 29,000
Motorbikes without Insurance
YAMAHA Nouvo 125 300 - - - -
HONDA Wave 125 250 - - - -
Mio 125 300 - - - -
Dream 125 250 - - - -
Address: Paitooncarrent 278 M.1 Cherngtalay, Thalang, Phuket 83000
Telephone: 0819681164, 076615576
5. Babysitting
We choose Smiley Kidz International Kindergarten because they
understand children as much and this kindergarten have a lot of type of service
about children such as babysitting, baby center full day or half day program,
transport to school.
Figure 4.5a: Children at Smiley Kidz International Kindergarten
Services
We provide the following upon request:
- Aftercare (all kids welcome)
- One on one or group extra lessons
- Babysitting
- Full day or half day program
68
- Baby center (3 months to 1 1/2 years)1
Address: 10/28 Moo3 Jonthong Thani Village, Chaofa Road, Wichit,
Muang, Phuket 83000 Thailand
Tel no: 0848470732(Eng)
0818949600(Thai)
Email: [email protected]
4.1.2 Service Process
4.1.2.1 Direct Sale
• Employees welcome and invite customer to seat and bring some water,
coffee or tea to customer.
• Employees present product to customer by catalog which this catalog
will full of detail of activities about tour, price and picture to show to customer.
Catalog can help customer make decision easier. If customer want the
information about hotel, employees will bring brochure of hotels that we make a
contracted to customer or open website which customer interested on the
internet to make customer sure with that hotel.
• Give voucher to customer to guarantee about buying our product.
• Employees explain or give information that necessary for customer and
repeat again about our service such as day, time and place of transmission. If it
is about marine tour, employees will advice customer that they should bring
some sunscreen and sunglasses by themselves etc. After that, times of customer
ask questions and employees said thank you and greeting to customer.
Figure 4.1.2.1: Service Process of Blue Beach Travel & Service
1 http://www.smiley-kidz.com/default.html
69
4.1.2.2 Internet
Give the information about product of company into the internet and if
customer have a questions, employees quickly give the answer back to customer
until complete the sale. After customer make reservation, employees will do the
voucher and billing to customer. Customer payment to company by company’s
account channel.
Welcome customer and
give some drink to
customer.
Ask what are customer
interested and present
product to customer.
After customer made a
decision, employees
repeat it again for sure and
issued voucher to
customer.
Give detail about date,
time, and place to
customer. Said thank you
and greeting to customer.
70
4.1.3 Location Blue Beach Travel & Service located at Tha lang district, Phuket
province which far from Phuket town about 30 kilometer. It easy to see if came
from the airport or Phuket town. If come from Phuket town, office will be on the
left side before junction to go to airport. Moreover, it near with Nai Yang beach
and Nai Thorn beach which is one popular beach for tourists.
Figure 4.1.3: Location of Blue Beach Travel & Service
4.1.4 Facility Layout
Figure 4.1.4: Layout of Blue Beach Travel & Service
71
Our center is wide place that have only one floor. When customers come
into center they will meet with reception to provide them information. Internet
zone will provide customer to show about some hotels or video clip of activities
of our company by employees. Board zone will show about tourist attraction,
activities, promotion of company. Office zone will include all of duty into this
zone.
4.1.5 Machine/ Tools/ Equipment 1. TV
72
Brand: LG
Model: 26LD330
Size: LCD TV 26”
Price: 10,500
Reference:http://www.smtv.co.th/index.php?page=showproduct&produc
tid=1071&category=23
2. Air condition
Brand: Panasonic
Model: CS-PC18KKT 18165 BTU
Price: 21,500
Reference: http://panasonic.co.th/web/pid/6979
3. Computer
Brand: HP
Model: HP Desktop Pavilion P6175L
Price: 16,264
Reference: http://www.bigitshop.com/shopping/PC-Desktop/
73
4. LCD Monitors
Brand: LG
Model: LG LCD 18.5” W1943SB-PF
Price: 4,080
Reference: http://www.bigitshop.com/online-shopping/LG-18.5-LCD-
Monitor-W1943SB-PF.html
5. Printer
Brand: CANON
Model: CANNON MP258
Price: 2,290
Reference: http://www.bigitshop.com/online-shopping/CANON-MP258-
(ReplaceMP145)-Printer.html
6. Office Desk
74
Brand: GNA
Model: DKM 150
Size: 150*80*75 cm
Price: 3,660
Reference: http://www.thaiofficefurniture.com/product-en-160945-
138559-Desk+size+150+cm..html
7. Chair
Price: 1,500
Reference: http://www.thaiofficefurniture.com/product-en-163963-
1357355-�ก3����4����+CH+004+(A1+Colour+3).html
8. Fax
Brand: BROTHER
75
Model: BROTHER FAX-817
Price: 3,790
Reference: http://www.checkprice.net/products/index.php/q/66057/
9. Calculator
Brand: CASIO
Model: DJ-120
Price: 440
Reference: http://www.checkprice.net/products/index.php/q/51164/
10. File Cabinet
Brand: GNA
Model: CBM 001
Size: 80*40*156 cm
Price: 2,500
Reference: http://www.thaiofficefurniture.com/product-en-163971-
138568-Cabinet+high+size.html
11. Document File
76
Size: 46.4*61.6*71.4 cm
Price: 2,900
Reference: http://www.thaiofficefurniture.com/product-en-164833-
823451-2+Drawers+Filing+Cabinet+(+Pilot+steel+products).html
12. Phone
Brand: Panasonic
Model: KX-T2373CX
Price: 1,490
Reference: http://www.checkprice.net/products/index.php/q/72096/
13. Paper
Size: A4 (80G. / 500 pieces)
Price: 105
Reference: http://www.plazathai.com/office/show160817/
77
14. File
Capacity: 500 papers
Price: 65
Reference: http://www.officemate.co.th/b2cv4/Product.aspx?pgID=60160
15. Max and Stable
Price: 57
Reference: http://www.officemate.co.th/b2cv4/Product.aspx?pgID=20103
16. Scissor
Size: 8 inch
Price: 60
Reference:http://www.officemate.co.th/b2cv4/SubCat.aspx?Operation=C
hangeQueryType&SearchParams=pCatID^22^3pSubCatID^207
17. Pen
78
Size: 0.5 mm.
Price: 8
Reference: http://www.officemate.co.th/b2cv4/Product.aspx?pgID=103HY
18. Liquid Paper
Size: 4.2 ml.
Price: 45
Reference: http://www.officemate.co.th/b2cv4/Product.aspx?pgID=13002
19. Pencil
Size: 0.5 mm.
Price: 85
Reference: http://www.officemate.co.th/b2cv4/Product.aspx?pgID=150BM
20. Eraser
79
Price: 15
Reference: http://www.officemate.co.th/b2cv4/Product.aspx?pgID=15263
21. Sofa
Price: 18,900
Reference: http://www.maxhousefurniture.com/sofa3.htm
22. Refrigerator
Brand: LG
Model: GN-U212RV
Size: 6.7 Q
Price: 9,290
80
Reference: http://www.sripiboon.com/product.detail_96610_th_513337#
23. Table
Size: 90*90 cm.
Price: 7,200
Reference: http://www.bloomfurniture.net/product.detail_627053_th_2934709
24. Pot
Brand: Toshiba
Model: PLK-30ELA
Size: 3.0 Liter
Price: 2,150
Reference: http://www.sripiboon.com/product.detail_139192_th_1321878
25. Microwave
81
Brand: LG
Model: MS2127CW
Size: 21 Liter
Price: 2,190
Reference: http://www.sripiboon.com/product.detail_299891_th_1341895#
26. Cold Water Machine
Brand: Sharp
Model: SB-9PF
Price: 4,750
Reference: http://www.sripiboon.com/product.detail_97086_th_570385
27. TV Table
82
Brand: Sesa Living
Model: Silver series
Size: 1000*480*510
Price: 4,900
Reference:http://www.weloveshopping.com/shop/showproduct.php?pid=1462
4999&shopid=193778
28. Tent
Capacity: 2 peoples
Price: 1,000
Reference: http://www.campinginter.com/
29. Sleeping bag
83
Price: 655
Reference:http://www.campinginter.com/index.php?lay=show&ac=cat_s
how_pro_detail&cid=27144&pid=114763
30. Van
Brand: Toyota
Price: 927,000
Reference: http://www.phithan-
toyota.com/th/priselist_toyota.php?toyota_id=16&show=1#detail
84
4.1.6 Logistic Management
Figure 4.1.6: Logistic Management of Blue Beach Travel & Service
Because our company provide service to customer that mean we do only
little logistic. Our company brings customer to the destination by transportation
such as car, coach, ship or airplane which all type of logistic have to make
customer feel comfortable to make them impress with our company. Important
thing that company should concern second from impressive of customer is save
money, energy and not waste time.
85
4.2 Cost of Investment
4.2.1 Pre-Operating Cost
• Signboard Tax
Signboard size 3*1.5 meter 3,600 baht
• Company Limited Registration
Capital investment 2,000,000 baht = 10,000 baht
Document for register 55 baht
Total 10,055 baht
• Business Permit Guide
Business permit guide 3,000 baht
Guarantee 100,000 baht
Total 103,000 baht
• Website 5,000 baht
86
4.3 Investment Cost
4.3.1 Equipments and Tools
Table 4.3.1: Total of equipment and tools
No Product No.
Product Price/Unit Total
1 Computer set 3 20,344 61,032
2 TV 1 10,500 10,500
3 Air conditioner 2 21,500 43,000
4 Printer 1 2,290 2,290
5 Office desk 3 3,660 10,980
6 Chair 5 1,500 7,500
7 Fax 1 3,790 3,790
8 File cabinet 2 2,500 5,000
9 Document file 1 2,900 2,900
10 Phone 2 1,490 2,980
11 Sofa 1 18,900 18,900
12 Refrigerator 1 9,290 9,290
13 Table set 1 7,200 7,200
14 Pot 1 2,150 2,150
15 Microwave 1 2,190 2,190
16 Cool water machine 1 4,750 4,750
17 TV Table 1 4,900 4,900
18 Tent 8 1,000 8,000
19 Sleeping bag 16 655 10,480
20 Van 1 927,000 927,000
21 Signboard 1 5,000 5,000
Total 1,149,832
87
4.3
.2 D
epre
ciati
on
Tab
le 4
.3.2
.1:
Dep
reci
ati
on
No
Product
No.
Product
Price/Unit
Total
Use (Y) Use (M)
Dep per month
1
Com
pute
r set
3
20,3
44
6103
2
3
36
1695
.33
333
3
2
TV
1
10,5
00
10,5
00
5
60
175
3
Air c
on
ditio
ner
2
21,5
00
4300
0
5
60
716.6
66
666
7
4
Printe
r 1
2,2
90
2,2
90
5
60
38.1
666
666
7
5
Off
ice d
esk
3
3,6
60
1098
0
5
60
183
6
Chair
5
1,5
00
7500
5
60
125
7
Fax
1
3,7
90
3,7
90
5
60
63.1
666
666
7
8
File
ca
bin
et
2
2,5
00
5000
5
60
83.3
333
333
3
9
Docum
ent file
1
2,9
00
2,9
00
5
60
48.3
333
333
3
10
P
ho
ne
2
1,4
90
2980
5
60
49.6
666
666
7
11
S
ofa
1
18,9
00
18,9
00
5
60
315
12
R
efr
igera
tor
1
9,2
90
9,2
90
5
60
154.8
33
333
3
13
T
able
set
1
7,2
00
7,2
00
5
60
120
14
P
ot
1
2,1
50
2,1
50
5
60
35.8
333
333
3
15
M
icro
wa
ve
1
2,1
90
2,1
90
5
60
36.5
16
C
ool w
ate
r m
achin
e
1
4,7
50
4,7
50
5
60
79.1
666
666
7
17
T
V T
able
1
4,9
00
4,9
00
5
60
81.6
666
666
7
18
T
ent
8
1,0
00
8,0
00
5
60
133.3
33
333
3
19
S
leep
ing
ba
g
16
655
10,4
80
5
60
174.6
66
666
7
20
V
an
1
927,0
00
927,0
00
5
60
1545
0
21
S
ignb
oard
1
5,0
00
5,0
00
5
60
83.3
333
333
3
Total
1149832
19842
88
4.4 Operating Cost
• Salary of tour guide
Tour guide 2 person (2*7,000) 14,000 baht
Total salary / month 14,000 baht
• Rental speed boat
Speed boat (include full equipment)
High season 14,000 baht
Low season 11,000 baht
• Food and snack
Food and snack 300 baht
Total / person 300 baht
• Fuel
Fuel 100 baht
Total / person 100 baht
89
Ta
ble
4.4
.1:
Op
era
tin
g c
ost
of
Yea
r 2
010
Description
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Sala
ry o
f to
ur
guid
e
14,0
00
14,0
00
14,0
00
14,0
00
14,0
00
14,0
00
14,0
00
14,0
00
14,0
00
14,0
00
14,0
00
14,0
00
168,0
00
Renta
l speed b
oat
14,0
00
14,0
00
14,0
00
14,0
00
11,0
00
11,0
00
11,0
00
11,0
00
11,0
00
11,0
00
14,0
00
14,0
00
150,0
00
Food a
nd s
nack
11,1
00
9,6
00
7,5
00
10,2
00
6,9
00
5,4
00
4,8
00
4,2
00
5,4
00
6,3
00
8,1
00
9,9
00
89,4
00
Fuel
3,7
00
3,2
00
2,5
00
3,4
00
2,3
00
1,8
00
1,6
00
1,4
00
1,8
00
2,1
00
2,7
00
3,3
00
29,8
00
Total
42,800
40,800
38,000
41,600
34,200
32,200
31,400
30,600
32,200
33,400
38,800
41,200
437,200
Tab
le 4
.4.2
: O
per
ati
ng c
ost
of
Yea
r 2011
Description
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Sala
ry o
f to
ur
guid
e
14,0
00
14,0
00
14,0
00
14,0
00
14,0
00
14,0
00
14,0
00
14,0
00
14,0
00
14,0
00
14,0
00
14,0
00
168,0
00
Renta
l speed b
oat
14,0
00
14,0
00
14,0
00
14,0
00
11,0
00
11,0
00
11,0
00
11,0
00
11,0
00
11,0
00
14,0
00
14,0
00
150,0
00
Food a
nd s
nack
10,8
00
11,7
00
12,6
00
11,7
00
7,8
00
5,4
00
6,3
00
5,4
00
6,3
00
7,2
00
8,4
00
9,3
00
102,9
00
Fuel
3,7
00
3,2
00
2,5
00
3,4
00
2,3
00
1,8
00
1,6
00
1,4
00
1,8
00
2,1
00
2,7
00
3,3
00
29,8
00
Total
42,500
42,900
43,100
43,100
35,100
32,200
32,900
31,800
33,100
34,300
39,100
40,600
450,700
90
Tab
le 4
.4.3
: O
per
ati
ng c
ost
of
Yea
r 2012
Description
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Sala
ry o
f to
ur
guid
e
14,0
00
14,0
00
14,0
00
14,0
00
14,0
00
14,0
00
14,0
00
14,0
00
14,0
00
14,0
00
14,0
00
14,0
00
168,0
00
Renta
l speed b
oat
14,0
00
14,0
00
14,0
00
14,0
00
11,0
00
11,0
00
11,0
00
11,0
00
11,0
00
11,0
00
14,0
00
14,0
00
150,0
00
Food a
nd s
nack
13,2
00
12,9
00
9,9
00
10,5
00
7,2
00
9,0
00
8,4
00
6,9
00
7,2
00
7,5
00
13,8
00
12,0
00
118,5
00
Fuel
4,1
00
4,1
00
3,1
00
3,3
00
2,2
00
2,8
00
2,6
00
1,8
00
2,1
00
1,8
00
4,4
00
3,8
00
36,1
00
Total
45,300
45,000
41,000
41,800
34,400
36,800
36,000
33,700
34,300
34,300
46,200
43,800
472,600
Tab
le 4
.4.4
: O
per
ati
ng c
ost
of
Yea
r 2013
Description
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Sala
ry o
f to
ur
guid
e
14,0
00
14,0
00
14,0
00
14,0
00
14,0
00
14,0
00
14,0
00
14,0
00
14,0
00
14,0
00
14,0
00
14,0
00
168,0
00
Renta
l speed b
oat
14,0
00
14,0
00
14,0
00
14,0
00
11,0
00
11,0
00
11,0
00
11,0
00
11,0
00
11,0
00
14,0
00
14,0
00
150,0
00
Food a
nd s
nack
15,3
00
12,6
00
14,4
00
11,7
00
8,7
00
10,8
00
9,0
00
7,5
00
7,8
00
9,9
00
14,4
00
14,1
00
136,2
00
Fuel
4,9
00
3,6
00
4,2
00
3,4
00
2,4
00
3,1
00
2,4
00
2,0
00
2,0
00
2,8
00
4,5
00
4,4
00
39,7
00
Total
48,200
44,200
46,600
43,100
36,100
38,900
36,400
34,500
34,800
37,700
46,900
46,500
493,900
91
Tab
le 4
.4.5
: O
per
ati
ng c
ost
of
Yea
r 2014
Description
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Sala
ry o
f to
ur
guid
e
14,0
00
14,0
00
14,0
00
14,0
00
14,0
00
14,0
00
14,0
00
14,0
00
14,0
00
14,0
00
14,0
00
14,0
00
168,0
00
Renta
l speed b
oat
14,0
00
14,0
00
14,0
00
14,0
00
11,0
00
11,0
00
11,0
00
11,0
00
11,0
00
11,0
00
14,0
00
14,0
00
150,0
00
Food a
nd s
nack
16,5
00
15,9
00
14,1
00
13,2
00
9,3
00
10,2
00
12,3
00
11,4
00
9,3
00
9,6
00
18,0
00
16,8
00
156,6
00
Fuel
4,8
00
4,6
00
4,0
00
3,7
00
2,3
00
2,7
00
3,4
00
3,1
00
2,2
00
2,6
00
5,4
00
4,9
00
43,7
00
Total
49,300
48,500
46,100
44,900
36,600
37,900
40,700
39,500
36,500
37,200
51,400
49,700
518,300
92
4.5 Management Analysis
4.5.1 Administration Cost
• Employees Salary
General Manager 1 person 8,500 baht
Accountant 1 person 7,000 baht
Sale and marketer 1 person 7,000 baht
Housekeeper 1 person 5,000 baht
Driver 1 person 5,000 baht
Total salary / month 32,500 baht
• Rental Building
Total building / month 20,000 baht
• Stationary Expense
Table 4.5.1.1: Stationary Expense
No Product No.
Product Price/Unit Total
1 Calculator 2 440 880
2 Paper 3 105 315
3 File 5 65 325
4 Max and stable 2 57 114
5 Scissor 2 60 120
6 Pen 10 8 80
7 Liquid paper 5 45 225
8 Pencil 10 85 850
9 Eraser 5 15 75
Total 2,984
93
• Electricity
Estimate use of electricity 350 unit * 2.4649 = 862.72 baht
Service expense = 228.17 baht
Total electricity expense / month = 1,090.89 baht
Figure 4.5.1.1: Kind of electricity
• Water
Estimate use of water 15 cum. / month * 11.75 = 176.25 baht
Total water expense / month = 176.25 baht
94
Figure 4.5.1.2: Water tariffs
• Telephone and Internet
Telephone 500 baht
- Local call 3 baht / times
- Distance call 2 baht / minute
- Mobile phone 2 baht / minute
Internet (2 Mbps / 512 Kbps) 490 baht
Maintenance 200 baht
Fax 200 baht
Total telephone and internet / month 1,390 baht
95
Ta
ble
4.5
.1.2
: A
dm
inis
tra
tio
n C
ost
of
yea
r 2
010
Description
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Em
plo
yees s
ala
ry
32,5
00
32,5
00
32,5
00
32,5
00
32,5
00
32,5
00
32,5
00
32,5
00
32,5
00
32,5
00
32,5
00
32,5
00
390,0
00
Renta
l build
ing
20,0
00
20,0
00
20,0
00
20,0
00
20,0
00
20,0
00
20,0
00
20,0
00
20,0
00
20,0
00
20,0
00
20,0
00
240,0
00
Sta
tionary
2,9
84
*
*
*
*
*
2,9
84
*
*
*
*
*
5,9
68
Ele
ctr
icity
1,2
00
1,3
00
1,4
00
1,5
00
1,2
00
1,1
00
1,0
00
900
1,2
00
800
900
1,0
00
13,5
00
Wate
r 140
160
150
170
180
130
140
120
140
170
180
160
1840
Tele
phone a
nd I
nte
rnet
2,0
00
1,8
00
2,1
00
2,0
00
1,9
00
1,5
00
1,7
00
1,7
00
1,9
00
1,8
00
2,2
00
2,4
00
23000
Total
58,824
55,760
56,150
56,170
55,780
55,230
58,324
55,220
55,740
55,270
55,780
56,060
674,308
Tab
le 4
.5.1
.3:
Ad
min
istr
ati
on
Cost
of
yea
r 201
1
Description
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Em
plo
yees s
ala
ry
32,5
00
32,5
00
32,5
00
32,5
00
32,5
00
32,5
00
32,5
00
32,5
00
32,5
00
32,5
00
32,5
00
32,5
00
390,0
00
Renta
l build
ing
20,0
00
20,0
00
20,0
00
20,0
00
20,0
00
20,0
00
20,0
00
20,0
00
20,0
00
20,0
00
20,0
00
20,0
00
240,0
00
Sta
tionary
2,9
84
*
*
*
*
*
2,9
84
*
*
*
*
*
5,9
68
Ele
ctr
icity
1,3
00
1,0
00
1,4
00
1,5
00
1,2
00
1,0
00
800
900
900
1,0
00
1,3
00
1,0
00
13,3
00
Wate
r 160
140
170
180
190
140
120
140
160
150
150
180
1880
Tele
phone a
nd I
nte
rnet
1,8
00
1,5
00
1,6
00
1,5
00
1,4
00
1,3
00
1,3
00
1,5
00
1,2
00
1,4
00
1,5
00
1,7
00
17700
Total
58,744
55,140
55,670
55,680
55,290
54,940
57,704
55,040
54,760
55,050
55,450
55,380
668,848
96
Tab
le 4
.5.1
.4:
Ad
min
istr
ati
on
Cost
of
yea
r 201
2
Description
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Em
plo
yees s
ala
ry
32,5
00
32,5
00
32,5
00
32,5
00
32,5
00
32,5
00
32,5
00
32,5
00
32,5
00
32,5
00
32,5
00
32,5
00
390,0
00
Renta
l build
ing
20,0
00
20,0
00
20,0
00
20,0
00
20,0
00
20,0
00
20,0
00
20,0
00
20,0
00
20,0
00
20,0
00
20,0
00
240,0
00
Sta
tionary
2,9
84
*
*
*
*
*
2,9
84
*
*
*
*
*
5,9
68
Ele
ctr
icity
1,2
00
1,3
00
1,4
00
1,5
00
1,1
00
800
1,0
00
900
900
800
1,2
00
1,0
00
13,1
00
Wate
r 180
190
190
200
170
170
150
160
160
180
150
190
2090
Tele
phone a
nd I
nte
rnet
2,0
00
1,8
00
2,3
00
1,6
00
1,9
00
1,6
00
1,5
00
1,4
00
1,8
00
2,0
00
1,9
00
2,2
00
22000
Total
58,864
55,790
56,390
55,800
55,670
55,070
58,134
54,960
55,360
55,480
55,750
55,890
673,158
Tab
le 4
.5.1
.5:
Ad
min
istr
ati
on
Cost
of
yea
r 201
3
Description
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Em
plo
yees s
ala
ry
32,5
00
32,5
00
32,5
00
32,5
00
32,5
00
32,5
00
32,5
00
32,5
00
32,5
00
32,5
00
32,5
00
32,5
00
390,0
00
Renta
l build
ing
20,0
00
20,0
00
20,0
00
20,0
00
20,0
00
20,0
00
20,0
00
20,0
00
20,0
00
20,0
00
20,0
00
20,0
00
240,0
00
Sta
tionary
2,9
84
*
*
*
*
*
2,9
84
*
*
*
*
*
5,9
68
Ele
ctr
icity
1,4
00
1,2
00
1,3
00
1,4
00
1,2
00
1,0
00
900
1,0
00
900
800
1,2
00
1,1
00
13,4
00
Wate
r 150
170
180
190
200
160
160
150
180
190
200
210
2140
Tele
phone a
nd I
nte
rnet
1,5
00
1,8
00
1,4
00
1,9
00
1,2
00
1,3
00
1,1
00
1,2
00
1,6
00
1,5
00
1,7
00
1,8
00
18000
Total
58,534
55,670
55,380
55,990
55,100
54,960
57,644
54,850
55,180
54,990
55,600
55,610
669,508
97
Tab
le 4
.5.1
.6:
Ad
min
istr
ati
on
Cost
of
yea
r 201
4
Description
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Em
plo
yees s
ala
ry
32,5
00
32,5
00
32,5
00
32,5
00
32,5
00
32,5
00
32,5
00
32,5
00
32,5
00
32,5
00
32,5
00
32,5
00
390,0
00
Renta
l build
ing
20,0
00
20,0
00
20,0
00
20,0
00
20,0
00
20,0
00
20,0
00
20,0
00
20,0
00
20,0
00
20,0
00
20,0
00
240,0
00
Sta
tionary
2,9
84
*
*
*
*
*
2,9
84
*
*
*
*
*
5,9
68
Ele
ctr
icity
1,3
00
1,4
00
1,5
00
1,5
00
1,0
00
900
800
900
1,2
00
1,1
00
1,0
00
1,3
00
13,9
00
Wate
r 190
180
190
200
180
160
150
160
170
170
180
190
2120
Tele
phone a
nd I
nte
rnet
1,5
00
1,3
00
1,6
00
1,2
00
1,3
00
1,4
00
1,4
00
1,3
00
1,5
00
1,8
00
1,6
00
1,9
00
17800
Total
58,474
55,380
55,790
55,400
54,980
54,960
57,834
54,860
55,370
55,570
55,280
55,890
669,788
98
Chapter 5
Financial Analysis
99
5.1
Pro
fit
/ L
oss
Sta
tem
ent
Tab
le 5
.1.1
: P
rofi
t /
Loss
Sta
tem
ent
of
Yea
r 201
0
Blu
e B
each
Tra
vel
& S
ervic
e C
om
pa
ny L
imit
ed
Profi
t /
Lo
ss S
tate
men
t
Fo
r th
e y
ear
en
ded
Dece
mb
er,
31
20
10
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Revenue
S
ale
s
193,9
72
167,2
18
130,9
64
177,0
68
119,1
14
92,7
10
81,7
58
72,1
08
92,9
10
108,1
62
141,2
66
173,4
20
1,5
50,6
70
Total revenue
193,972
167,218
130,964
177,068
119,114
92,710
81,758
72,108
92,910
108,162
141,266
173,420
1,550,670
Expense
M
ark
eting
exp
ense
7,8
79
3,8
44
2,6
19
3,5
41
2,5
82
1,8
54
1,6
35
1,6
42
1,8
58
2,1
63
3,3
25
3,4
68
36,4
10
A
dm
inis
trative
exp
ense
58,8
24
55,7
60
56,1
50
56,1
70
55,7
80
55,2
30
58,3
24
55,2
20
55,7
40
55,2
70
55,7
80
56,0
60
674,3
08
O
pera
ting
exp
ense
42,8
00
40,8
00
38,0
00
41,6
00
34,2
00
32,2
00
31,4
00
30,6
00
32,2
00
33,4
00
38,8
00
41,2
00
710,7
18
D
epre
cia
tion
19,8
42
19,8
42
19,8
42
19,8
42
19,8
42
19,8
42
19,8
42
19,8
42
19,8
42
19,8
42
19,8
42
19,8
42
238,1
04
Total expense
129,345
120,246
116,611
121,153
112,404
109,126
111,201
107,304
109,640
110,675
117,747
120,570
1,659,540
Incom
e b
efo
re t
ax
64,6
27
46,9
72
14,3
53
55,9
15
6,7
10
-
16,4
16
-
29,4
43
-
35,1
96
-
16,7
30
-
2,5
13
23,5
19
52,8
50
164,6
48
T
ax
-
-
-
-
-
-
-
-
-
-
-
-
-
Inte
rest
30,0
00
29,7
13
29,4
24
29,1
32
28,8
37
28,5
39
28,2
37
27,9
33
27,6
26
27,3
16
27,0
03
26,6
86
340,4
46
Net income / loss
34,627
17,259
-
15,071
26,783
-
22,127
-
44,955
-
57,680
-
63,129
-
44,356
-
29,829
-
3,484
26,164
-
175,798
Retain earnings
-
-
-
-
-
-
-
100
34,627
51,886
36,814
63,598
41,471
3,484
61,164
124,293
168,649
198,478
201,962
175,798
Tab
le 5
.1.2
: P
rofi
t /
Loss
Sta
tem
ent
of
Yea
r 201
1
Blu
e B
each
Tra
vel
& S
ervic
e C
om
pa
ny L
imit
ed
Profi
t /
Lo
ss S
tate
men
t
Fo
r th
e y
ear
en
ded
Dece
mb
er,
31
20
11
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Revenue
S
ale
s
189,9
20
200,3
66
212,1
70
200,4
22
130,4
14
94,6
16
110,1
62
94,4
60
108,3
62
121,7
10
157,0
18
176,0
26
1,7
95,6
46
Total revenue
189,920
200,366
212,170
200,422
130,414
94,616
110,162
94,460
108,362
121,710
157,018
176,026
1,795,646
Expense
M
ark
eting
exp
ense
7,7
98
4,5
07
4,2
43
4,0
08
2,8
08
1,8
92
2,2
03
2,0
89
2,1
67
2,4
34
3,6
40
3,5
21
41,3
10
A
dm
inis
trative
exp
ense
58,7
44
55,1
40
55,6
70
55,6
80
55,2
90
54,9
40
57,7
04
55,0
40
54,7
60
55,0
50
55,4
50
55,3
80
668,8
48
O
pera
ting
exp
ense
42,5
00
42,9
00
43,1
00
43,1
00
35,1
00
32,2
00
32,9
00
31,8
00
33,1
00
34,3
00
39,1
00
40,6
00
710,1
58
D
epre
cia
tion
19,8
42
19,8
42
19,8
42
19,8
42
19,8
42
19,8
42
19,8
42
19,8
42
19,8
42
19,8
42
19,8
42
19,8
42
238,1
04
Total expense
128,884
122,389
122,855
122,630
113,040
108,874
112,649
108,771
109,869
111,626
118,032
119,343
1,658,420
Incom
e b
efo
re t
ax
61,0
36
77,9
77
89,3
15
77,7
92
17,3
74
-
14,2
58
-
2,4
87
-
14,3
11
-
1,5
07
10,0
84
38,9
86
56,6
83
396,6
84
101
T
ax
-
-
-
-
-
-
-
-
-
-
-
-
-
Inte
rest
26,3
66
26,0
44
25,7
17
25,3
88
25,0
56
24,7
20
24,3
80
24,0
38
23,6
91
23,3
42
22,9
89
22,6
32
294,3
63
Net income / loss
34,670
51,933
63,598
52,404
-
7,682
-
38,978
-
26,867
-
38,349
-
25,198
-
13,258
15,997
34,051
102,321
Retain earnings
-
141,128
-
89,195
-
25,597
26,807
19,125
-
19,853
-
46,720
-
85,068
-
110,267
-
123,525
-
107,527
-
73,477
Tab
le 5
.1.3
: P
rofi
t /
Loss
Sta
tem
ent
of
Yea
r 201
2
Blu
e B
each
Tra
vel
& S
ervic
e C
om
pa
ny L
imit
ed
Profi
t /
Lo
ss S
tate
men
t
Fo
r th
e y
ear
en
ded
Dece
mb
er,
31
20
12
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Revenue
S
ale
s
228,4
22
225,7
78
180,7
26
181,1
18
124,4
16
152,0
66
140,0
64
119,3
62
123,7
12
132,6
68
238,0
20
208,7
24
2,0
55,0
76
Total revenue
228,422
225,778
180,726
181,118
124,416
152,066
140,064
119,362
123,712
132,668
238,020
208,724
2,055,076
Expense
M
ark
eting
exp
ense
8,5
68
5,0
16
3,6
15
3,6
22
2,6
88
3,0
41
2,8
01
2,5
87
2,4
74
2,6
53
5,2
60
4,1
74
46,4
99
A
dm
inis
trative
exp
ense
58,8
64
55,7
90
56,3
90
55,8
00
55,6
70
55,0
70
58,1
34
54,9
60
55,3
60
55,4
80
55,7
50
55,8
90
673,1
58
O
pera
ting
exp
ense
45,3
00
45,0
00
41,0
00
41,8
00
34,4
00
36,8
00
36,0
00
33,7
00
34,3
00
34,3
00
46,2
00
43,8
00
719,6
57
102
D
epre
cia
tion
19,8
42
19,8
42
19,8
42
19,8
42
19,8
42
19,8
42
19,8
42
19,8
42
19,8
42
19,8
42
19,8
42
19,8
42
238,1
04
Total expense
132,574
125,648
120,847
121,064
112,600
114,753
116,777
111,089
111,976
112,275
127,052
123,706
1,677,418
Incom
e b
efo
re t
ax
95,8
48
100,1
30
59,8
79
60,0
54
11,8
16
37,3
13
23,2
87
8,2
73
11,7
36
20,3
93
110,9
68
85,0
18
624,7
15
T
ax
-
30,0
39
-
-
-
-
-
-
-
-
33,2
90
-
63,3
29
Inte
rest
22,2
72
21,9
08
21,5
41
21,1
70
20,7
95
20,4
16
20,0
34
19,6
48
19,2
58
18,8
64
18,4
66
18,0
64
242,4
35
Net income / loss
73,576
48,183
38,338
38,884
-
8,979
16,897
3,253
-
11,375
-
7,522
1,529
59,212
66,954
318,951
Retain earnings
100
48,282
86,621
125,505
116,526
133,423
136,676
125,301
117,779
119,309
178,520
245,474
Tab
le 5
.1.4
: P
rofi
t /
Loss
Sta
tem
ent
of
Yea
r 201
3
Blu
e B
each
Tra
vel
& S
ervic
e C
om
pa
ny L
imit
ed
Profi
t /
Lo
ss S
tate
men
t
Fo
r th
e y
ear
en
ded
Dece
mb
er,
31
20
13
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Revenue
S
ale
s
263,8
76
223,2
80
246,9
74
204,3
22
153,3
18
180,4
64
154,5
64
132,5
66
135,7
68
167,3
20
252,8
80
246,2
28
2,3
61,5
60
Total revenue
263,876
223,280
246,974
204,322
153,318
180,464
154,564
132,566
135,768
167,320
252,880
246,228
2,361,560
103
Expense
M
ark
eting
exp
ense
9,2
78
4,9
66
4,9
39
4,0
86
3,2
66
3,6
09
3,0
91
2,8
51
2,7
15
3,3
46
5,5
58
4,9
25
52,6
30
A
dm
inis
trative
exp
ense
58,5
34
55,6
70
55,3
80
55,9
90
55,1
00
54,9
60
57,6
44
54,8
50
55,1
80
54,9
90
55,6
00
55,6
10
669,5
08
O
pera
ting
exp
ense
48,2
00
44,2
00
46,6
00
43,1
00
36,1
00
38,9
00
36,4
00
34,5
00
34,8
00
37,7
00
46,9
00
46,5
00
722,1
38
D
epre
cia
tion
19,8
42
19,8
42
19,8
42
19,8
42
19,8
42
19,8
42
19,8
42
19,8
42
19,8
42
19,8
42
19,8
42
19,8
42
238,1
04
Total expense
135,854
124,678
126,761
123,018
114,308
117,311
116,977
112,043
112,537
115,878
127,900
126,877
1,682,380
Incom
e b
efo
re t
ax
128,0
22
98,6
02
120,2
13
81,3
04
39,0
10
63,1
53
37,5
87
20,5
23
23,2
31
51,4
42
124,9
80
119,3
51
907,4
18
T
ax
38,4
07
-
36,0
64
-
-
-
-
-
-
-
37,4
94
35,8
05
147,7
70
Inte
rest
17,6
58
17,2
48
16,8
34
16,4
16
15,9
94
15,5
67
15,1
36
14,7
01
14,2
62
13,8
18
13,3
70
12,9
17
183,9
21
Net income / loss
71,957
81,354
67,315
64,888
23,016
47,586
22,451
5,822
8,969
37,624
74,116
70,629
575,727
Retain earnings
317,431
398,785
466,100
530,988
554,004
601,590
624,040
629,862
638,832
676,456
750,572
821,201
Tab
le 5
.1.5
: P
rofi
t /
Loss
Sta
tem
ent
of
Yea
r 201
4
Blu
e B
each
Tra
vel
& S
ervic
e C
om
pa
ny L
imit
ed
Profi
t /
Lo
ss S
tate
men
t
Fo
r th
e y
ear
en
ded
Dece
mb
er,
31
20
14
104
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Total
Revenue
S
ale
s
288,3
32
276,7
82
245,3
78
231,8
74
163,4
20
174,2
68
204,2
18
196,2
20
160,9
20
168,2
72
312,0
34
294,5
32
2,7
16,2
50
Total revenue
288,332
276,782
245,378
231,874
163,420
174,268
204,218
196,220
160,920
168,272
312,034
294,532
2,716,250
Expense
M
ark
eting
exp
ense
9,7
67
6,0
36
4,9
08
4,6
37
3,4
68
3,4
85
4,0
84
4,1
24
3,2
18
3,3
65
6,7
41
5,8
91
59,7
24
A
dm
inis
trative
exp
ense
58,4
74
55,3
80
55,7
90
55,4
00
54,9
80
54,9
60
57,8
34
54,8
60
55,3
70
55,5
70
55,2
80
55,8
90
669,7
88
O
pera
ting
exp
ense
49,3
00
48,5
00
46,1
00
44,9
00
36,6
00
37,9
00
40,7
00
39,5
00
36,5
00
37,2
00
51,4
00
49,7
00
729,5
12
D
epre
cia
tion
19,8
42
19,8
42
19,8
42
19,8
42
19,8
42
19,8
42
19,8
42
19,8
42
19,8
42
19,8
42
19,8
42
19,8
42
238,1
04
Total expense
137,383
129,758
126,640
124,779
114,890
116,187
122,460
118,326
114,930
115,977
133,263
131,323
1,697,128
Incom
e b
efo
re t
ax
150,9
49
147,0
24
118,7
38
107,0
95
48,5
30
58,0
81
81,7
58
77,8
94
45,9
90
52,2
95
178,7
71
163,2
09
1,2
30,3
34
T
ax
45,2
85
44,1
07
35,6
21
32,1
29
-
-
-
-
-
-
53,6
31
48,9
63
259,7
36
Inte
rest
12,4
59
11,9
97
11,5
31
11,0
60
10,5
84
10,1
03
9,6
18
9,1
27
8,6
32
8,1
32
7,6
27
7,1
17
117,9
87
Net income / loss
93,205
90,919
71,586
63,907
37,946
47,978
72,140
68,767
37,358
44,163
117,513
107,130
852,611
Retain earnings
914,406
1,005,32
5
1,076,91
1
1,140,81
8
1,178,76
4
1,226,74
2
1,298,88
2
1,367,64
9
1,405,00
7
1,449,17
0
1,566,68
3
1,673,81
3
105
5.2
Ca
sh F
low
Tab
le 5
.2.1
: C
ash
Flo
w o
f Y
ear
2010
Blu
e B
each
Tra
vel
& S
ervic
e C
om
pa
ny L
imit
ed
Sta
tem
en
t o
f C
ash
Flo
w
Fo
r th
e y
ear
en
ded
Dece
mb
er,
31
20
10
Jan
Feb
Mar
A
pr
M
ay
Jun
cash flo
ws f
rom
opera
ting a
ctivitie
s
c
ash r
eceiv
ed f
rom
custo
mer
P
ackage T
our
166,5
00
144,0
00
112,5
00
153,0
00
103,5
00
81,0
00
B
ookin
g H
ote
l
11,7
00
10,3
50
8,1
00
10,8
00
7,6
50
5,8
50
T
axi
3,2
00
2,6
00
2,2
00
2,8
00
1,0
00
800
C
ar
Rent
3,2
00
2,6
00
2,2
00
2,8
00
1,0
00
800
B
abysitting
9,3
72
7,6
68
5,9
64
7,6
68
5,9
64
4,2
60
T
ota
l cash r
eceiv
ed
193,9
72
167,2
18
130,9
64
177,0
68
119,1
14
92,7
10
C
ash p
aid
for
opera
ting a
ctivitie
s
S
ala
ry o
f to
ur
guid
e
14,0
00
14,0
00
14,0
00
14,0
00
14,0
00
14,0
00
R
enta
l speed b
oat
14,0
00
14,0
00
14,0
00
14,0
00
11,0
00
11,0
00
F
ood a
nd s
nack
11,1
00
9,6
00
7,5
00
10,2
00
6,9
00
5,4
00
F
uel
3,7
00
3,2
00
2,5
00
3,4
00
2,3
00
1,8
00
C
om
mis
sio
n
3,8
79
3,3
44
2,6
19
3,5
41
2,3
82
1,8
54
B
rochure
*
500
*
*
200
*
B
anner
Adv.
1,0
00
*
*
*
*
*
C
ata
log
3,0
00
*
*
*
*
*
E
mplo
yees s
ala
ry
32,5
00
32,5
00
32,5
00
32,5
00
32,5
00
32,5
00
R
enta
l build
ing
20,0
00
20,0
00
20,0
00
20,0
00
20,0
00
20,0
00
S
tationary
2,9
84
*
*
*
*
*
E
lectr
icity
1,2
00
1,3
00
1,4
00
1,5
00
1,2
00
1,1
00
106
W
ate
r 140
160
150
170
180
130
T
ele
phone a
nd I
nte
rnet
2,0
00
1,8
00
2,1
00
2,0
00
1,9
00
1,5
00
In
tere
st
30,0
00
29,7
13
29,4
24
29,1
32
28,8
37
28,5
39
T
ax
0
0
0
0
0
0
F
ees
121,6
55
T
ota
l cash p
aid
139,5
03
130,1
17
126,1
93
130,4
43
121,3
99
117,8
23
Net cash p
rovid
e b
y o
pera
ting a
ctivitie
s
54,4
69
37,1
01
4,7
71
46,6
25
2,2
85
25,1
13
Cash flo
ws f
rom
investing a
ctivitie
s
P
re investm
ent
1
,149,8
32
Net cash p
rovid
e b
y investing a
ctivitie
s
1
,149,8
32
Cash flo
ws f
rom
fin
ancia
l activitie
s
B
orr
ow
ing
3
,000,0
00
R
epaym
ent
2
8,6
51
28,9
37
29,2
26
29,5
19
29,8
14
30,1
12
Net cash p
rovid
e b
y f
inancia
l activitie
s
2
,971,3
49
28,9
37
29,2
26
29,5
19
29,8
14
30,1
12
Net
incre
ase/d
ecre
ase in c
ash
1
,875,9
86
8
,163
- 2
4,4
56
1
7,1
06
- 3
2,0
99
-
55,2
25
C
ash a
t th
e b
egin
nin
g
-
1
,875,9
86
1
,884,1
50
1
,859,6
94
1
,876,8
01
1,8
44,7
02
Cash a
t th
e e
ndin
g
1
,875,9
86
1
,884,1
50
1
,859,6
94
1
,876,8
01
1
,844,7
02
1,7
89,4
78
Jul
Aug
Sep
Oct
Nov
Dec
Tota
l
cash flo
ws f
rom
opera
ting a
ctivitie
s
c
ash r
eceiv
ed f
rom
custo
mer
P
ackage T
our
72,0
00
63,0
00
81,0
00
94,5
00
121,5
00
148,5
00
1,3
41,0
00
B
ookin
g H
ote
l
4,9
50
4,5
00
5,8
50
6,7
50
8,5
50
10,8
00
95,8
50
T
axi
700
600
900
900
2,2
00
2,8
00
20,7
00
C
ar
Rent
700
600
900
900
2,2
00
2,8
00
20,7
00
B
abysitting
3,4
08
3,4
08
4,2
60
5,1
12
6,8
16
8,5
20
72,4
20
T
ota
l cash r
eceiv
ed
81,7
58
72,1
08
92,9
10
108,1
62
141,2
66
173,4
20
1,5
50,6
70
C
ash p
aid
for
opera
ting a
ctivitie
s
S
ala
ry o
f to
ur
guid
e
14,0
00
14,0
00
14,0
00
14,0
00
14,0
00
14,0
00
168,0
00
107
R
enta
l speed b
oat
11,0
00
11,0
00
11,0
00
11,0
00
14,0
00
14,0
00
150,0
00
F
ood a
nd s
nack
4,8
00
4,2
00
5,4
00
6,3
00
8,1
00
9,9
00
89,4
00
F
uel
1,6
00
1,4
00
1,8
00
2,1
00
2,7
00
3,3
00
29,8
00
C
om
mis
sio
n
1,6
35
1,4
42
1,8
58
2,1
63
2,8
25
3,4
68
31,0
10
B
rochure
*
200
*
*
500
*
1,4
00
B
anner
Adv.
*
*
*
*
*
*
1,0
00
C
ata
log
*
*
*
*
*
*
3,0
00
E
mplo
yees s
ala
ry
32,5
00
32,5
00
32,5
00
32,5
00
32,5
00
32,5
00
390,0
00
R
enta
l build
ing
20,0
00
20,0
00
20,0
00
20,0
00
20,0
00
20,0
00
240,0
00
S
tationary
2,9
84
*
*
*
*
*
5,9
68
E
lectr
icity
1,0
00
900
1,2
00
800
900
1,0
00
13,5
00
W
ate
r 140
120
140
170
180
160
1,8
40
T
ele
phone a
nd I
nte
rnet
1,7
00
1,7
00
1,9
00
1,8
00
2,2
00
2,4
00
23,0
00
In
tere
st
28,2
37
27,9
33
27,6
26
27,3
16
27,0
03
26,6
86
340,4
46
T
ax
0
0
0
0
0
0
0
F
ees
T
ota
l cash p
aid
119,5
96
115,3
95
117,4
24
118,1
49
124,9
08
127,4
14
1,4
88,3
64
Net cash p
rovid
e b
y o
pera
ting a
ctivitie
s
37,8
38
43,2
87
24,5
14
9,9
87
16,3
58
46,0
06
62,3
06
Cash flo
ws f
rom
investing a
ctivitie
s
P
re investm
ent
1,1
49,8
32
Net cash p
rovid
e b
y investing a
ctivitie
s
1,1
49,8
32
Cash flo
ws f
rom
fin
ancia
l activitie
s
B
orr
ow
ing
R
epaym
ent
30,4
13
30,7
17
31,0
24
31,3
35
31,6
48
31,9
65
363,3
61
Net cash p
rovid
e b
y f
inancia
l activitie
s
30,4
13
30,7
17
31,0
24
31,3
35
31,6
48
31,9
65
363,3
61
Net
incre
ase/d
ecre
ase in c
ash
-
68,2
52
-
74,0
05
-
55,5
39
- 4
1,3
22
- 1
5,2
90
1
4,0
41
-
1,4
50,8
87
C
ash a
t th
e b
egin
nin
g
1,7
89,4
78
1,7
21,2
26
1,6
47,2
21
1,5
91,6
83
1,5
50,3
61
1
,535,0
72
-
Cash a
t th
e e
ndin
g
1,7
21,2
26
1,6
47,2
21
1,5
91,6
83
1,5
50,3
61
1,5
35,0
72
1
,549,1
13
1,5
49,1
13
108
Ta
ble
5.2
.2:
Ca
sh F
low
of
Yea
r 2
011
Blu
e B
each
Tra
vel
& S
ervic
e C
om
pa
ny L
imit
ed
Sta
tem
en
t o
f C
ash
Flo
w
Fo
r th
e y
ear
en
ded
Dece
mb
er,
31
20
11
Jan
Feb
Mar
A
pr
M
ay
Jun
cash flo
ws f
rom
opera
ting a
ctivitie
s
c
ash r
eceiv
ed f
rom
custo
mer
P
ackage T
our
162,0
00
175,5
00
189,0
00
175,5
00
117,0
00
81,0
00
B
ookin
g H
ote
l
12,6
00
11,2
50
9,4
50
10,3
50
5,8
50
5,4
00
T
axi
3,4
00
3,4
00
2,6
00
2,6
00
800
700
C
ar
Rent
3,4
00
3,4
00
2,6
00
2,6
00
800
700
B
abysitting
8,5
20
6,8
16
8,5
20
9,3
72
5,9
64
6,8
16
T
ota
l cash r
eceiv
ed
189,9
20
200,3
66
212,1
70
200,4
22
130,4
14
94,6
16
C
ash p
aid
for
opera
ting a
ctivitie
s
S
ala
ry o
f to
ur
guid
e
14,0
00
14,0
00
14,0
00
14,0
00
14,0
00
14,0
00
R
enta
l speed b
oat
14,0
00
14,0
00
14,0
00
14,0
00
11,0
00
11,0
00
F
ood a
nd s
nack
10,8
00
11,7
00
12,6
00
11,7
00
7,8
00
5,4
00
F
uel
3,7
00
3,2
00
2,5
00
3,4
00
2,3
00
1,8
00
C
om
mis
sio
n
3,7
98
4,0
07
4,2
43
4,0
08
2,6
08
1,8
92
B
rochure
*
500
*
*
200
*
B
anner
Adv.
1,0
00
*
*
*
*
*
C
ata
log
3,0
00
*
*
*
*
*
E
mplo
yees s
ala
ry
32,5
00
32,5
00
32,5
00
32,5
00
32,5
00
32,5
00
R
enta
l build
ing
20,0
00
20,0
00
20,0
00
20,0
00
20,0
00
20,0
00
S
tationary
2,9
84
*
*
*
*
*
E
lectr
icity
1,3
00
1,0
00
1,4
00
1,5
00
1,2
00
1,0
00
W
ate
r 160
140
170
180
190
140
109
T
ele
phone a
nd I
nte
rnet
1,8
00
1,5
00
1,6
00
1,5
00
1,4
00
1,3
00
In
tere
st
26,3
66
26,0
44
25,7
17
25,3
88
25,0
56
24,7
20
T
ax
0
0
0
0
0
0
T
ota
l cash p
aid
135,4
08
128,5
91
128,7
30
128,1
76
118,2
54
113,7
52
Net cash p
rovid
e b
y o
pera
ting a
ctivitie
s
54,5
12
71,7
75
83,4
40
72,2
46
12,1
60
19,1
36
Cash flo
ws f
rom
investing a
ctivitie
s
P
re investm
ent
Net cash p
rovid
e b
y investing a
ctivitie
s
Cash flo
ws f
rom
fin
ancia
l activitie
s
B
orr
ow
ing
-
R
epaym
ent
3
2,2
84
3
2,6
07
3
2,9
33
3
3,2
62
3
3,5
95
33,9
31
Net cash p
rovid
e b
y f
inancia
l activitie
s
- 3
2,2
84
32,6
07
32,9
33
33,2
62
33,5
95
33,9
31
Net
incre
ase/d
ecre
ase in c
ash
2
2,2
27
3
9,1
68
5
0,5
06
3
8,9
83
- 2
1,4
35
-
53,0
67
C
ash a
t th
e b
egin
nin
g
1
,549,1
13
1
,571,3
40
1
,610,5
09
1
,661,0
15
1
,699,9
99
1,6
78,5
64
Cash a
t th
e e
ndin
g
1
,571,3
40
1
,610,5
09
1
,661,0
15
1
,699,9
99
1
,678,5
64
1,6
25,4
98
Jul
Aug
Sep
Oct
Nov
Dec
Tota
l
cash flo
ws f
rom
opera
ting a
ctivitie
s
c
ash r
eceiv
ed f
rom
custo
mer
P
ackage T
our
94,5
00
81,0
00
94,5
00
108,0
00
126,0
00
139,5
00
1,5
43,5
00
B
ookin
g H
ote
l
8,5
50
7,2
00
6,7
50
7,6
50
12,1
50
13,0
50
110,2
50
T
axi
1,0
00
1,0
00
1,0
00
900
5,6
00
6,2
00
29,2
00
C
ar
Rent
1,0
00
1,0
00
1,0
00
900
5,6
00
6,2
00
29,2
00
B
abysitting
5,1
12
4,2
60
5,1
12
4,2
60
7,6
68
11,0
76
83,4
96
T
ota
l cash r
eceiv
ed
110,1
62
94,4
60
108,3
62
121,7
10
157,0
18
176,0
26
1,7
95,6
46
C
ash p
aid
for
opera
ting a
ctivitie
s
S
ala
ry o
f to
ur
guid
e
14,0
00
14,0
00
14,0
00
14,0
00
14,0
00
14,0
00
168,0
00
R
enta
l speed b
oat
11,0
00
11,0
00
11,0
00
11,0
00
14,0
00
14,0
00
150,0
00
F
ood a
nd s
nack
6,3
00
5,4
00
6,3
00
7,2
00
8,4
00
9,3
00
102,9
00
110
F
uel
1,6
00
1,4
00
1,8
00
2,1
00
2,7
00
3,3
00
29,8
00
C
om
mis
sio
n
2,2
03
1,8
89
2,1
67
2,4
34
3,1
40
3,5
21
35,9
10
B
rochure
*
200
*
*
500
*
1,4
00
B
anner
Adv.
*
*
*
*
*
*
1,0
00
C
ata
log
*
*
*
*
*
*
3,0
00
E
mplo
yees s
ala
ry
32,5
00
32,5
00
32,5
00
32,5
00
32,5
00
32,5
00
390,0
00
R
enta
l build
ing
20,0
00
20,0
00
20,0
00
20,0
00
20,0
00
20,0
00
240,0
00
S
tationary
2,9
84
*
*
*
*
*
5,9
68
E
lectr
icity
800
900
900
1,0
00
1,3
00
1,0
00
13,3
00
W
ate
r 120
140
160
150
150
180
1,8
80
T
ele
phone a
nd I
nte
rnet
1,3
00
1,5
00
1,2
00
1,4
00
1,5
00
1,7
00
17,7
00
In
tere
st
24,3
80
24,0
38
23,6
91
23,3
42
22,9
89
22,6
32
294,3
63
T
ax
0
0
0
0
0
0
0
T
ota
l cash p
aid
117,1
87
112,9
67
113,7
18
115,1
26
121,1
79
122,1
33
1,4
55,2
21
Net cash p
rovid
e b
y o
pera
ting a
ctivitie
s
7,0
25
18,5
07
5,3
56
6,5
84
35,8
39
53,8
93
340,4
25
Cash flo
ws f
rom
investing a
ctivitie
s
P
re investm
ent
0
Net cash p
rovid
e b
y investing a
ctivitie
s
0
Cash flo
ws f
rom
fin
ancia
l activitie
s
B
orr
ow
ing
R
epaym
ent
34,2
70
34,6
13
34,9
59
3
5,3
09
3
5,6
62
3
6,0
18
409,4
44
Net cash p
rovid
e b
y f
inancia
l activitie
s
34,2
70
34,6
13
34,9
59
35,3
09
35,6
62
36,0
18
409,4
44
Net
incre
ase/d
ecre
ase in c
ash
-
41,2
96
-
53,1
20
-
40,3
16
- 2
8,7
25
177
1
7,8
74
-
69,0
19
C
ash a
t th
e b
egin
nin
g
1,6
25,4
98
1,5
84,2
02
1,5
31,0
82
1,4
90,7
67
1,4
62,0
42
1,4
62,2
20
1,5
49,1
13
Cash a
t th
e e
ndin
g
1,5
84,2
02
1,5
31,0
82
1,4
90,7
67
1,4
62,0
42
1,4
62,2
20
1,4
80,0
94
1,4
80,0
94
111
Tab
le 5
.2.3
: C
ash
Flo
w o
f Y
ear
2012
Blu
e B
each
Tra
vel
& S
ervic
e C
om
pa
ny L
imit
ed
Sta
tem
en
t o
f C
ash
Flo
w
Fo
r th
e y
ear
en
ded
Dece
mb
er,
31
20
12
Jan
Feb
Mar
A
pr
M
ay
Jun
cash flo
ws f
rom
opera
ting a
ctivitie
s
c
ash r
eceiv
ed f
rom
custo
mer
P
ackage T
our
198,0
00
193,5
00
148,5
00
157,5
00
108,0
00
135,0
00
B
ookin
g H
ote
l
13,0
50
13,9
50
13,9
50
10,3
50
7,2
00
7,6
50
T
axi
4,0
00
3,2
00
3,6
00
2,8
00
1,2
00
1,3
00
C
ar
Rent
4,0
00
3,2
00
3,6
00
2,8
00
1,2
00
1,3
00
B
abysitting
9,3
72
11,9
28
11,0
76
7,6
68
6,8
16
6,8
16
T
ota
l cash r
eceiv
ed
228,4
22
225,7
78
180,7
26
181,1
18
124,4
16
152,0
66
C
ash p
aid
for
opera
ting a
ctivitie
s
S
ala
ry o
f to
ur
guid
e
14,0
00
14,0
00
14,0
00
14,0
00
14,0
00
14,0
00
R
enta
l speed b
oat
14,0
00
14,0
00
14,0
00
14,0
00
11,0
00
11,0
00
F
ood a
nd s
nack
13,2
00
12,9
00
9,9
00
10,5
00
7,2
00
9,0
00
F
uel
4,1
00
4,1
00
3,1
00
3,3
00
2,2
00
2,8
00
C
om
mis
sio
n
4,5
68
4,5
16
3,6
15
3,6
22
2,4
88
3,0
41
B
rochure
*
500
*
*
200
*
B
anner
Adv.
1,0
00
*
*
*
*
*
C
ata
log
3,0
00
*
*
*
*
*
E
mplo
yees s
ala
ry
32,5
00
32,5
00
32,5
00
32,5
00
32,5
00
32,5
00
R
enta
l build
ing
20,0
00
20,0
00
20,0
00
20,0
00
20,0
00
20,0
00
S
tationary
2,9
84
*
*
*
*
*
E
lectr
icity
1,2
00
1,3
00
1,4
00
1,5
00
1,1
00
800
W
ate
r 180
190
190
200
170
170
112
T
ele
phone a
nd I
nte
rnet
2,0
00
1,8
00
2,3
00
1,6
00
1,9
00
1,6
00
In
tere
st
22,2
72
21,9
08
21,5
41
21,1
70
20,7
95
20,4
16
T
ax
0
30,0
39
0
0
0
0
T
ota
l cash p
aid
135,0
04
157,7
53
122,5
46
122,3
92
113,5
53
115,3
27
Net cash p
rovid
e b
y o
pera
ting a
ctivitie
s
93,4
18
68,0
25
58,1
80
58,7
26
10,8
63
36,7
39
Cash flo
ws f
rom
investing a
ctivitie
s
P
re investm
ent
Net cash p
rovid
e b
y investing a
ctivitie
s
Cash flo
ws f
rom
fin
ancia
l activitie
s
B
orr
ow
ing
-
R
epaym
ent
3
6,3
79
3
6,7
42
3
7,1
10
3
7,4
81
3
7,8
56
38,2
34
Net cash p
rovid
e b
y f
inancia
l activitie
s
- 3
6,3
79
- 3
6,7
42
- 3
7,1
10
- 3
7,4
81
- 3
7,8
56
-
38,2
34
Net
incre
ase/d
ecre
ase in c
ash
5
7,0
39
3
1,2
82
2
1,0
70
2
1,2
45
- 2
6,9
93
- 1
,496
C
ash a
t th
e b
egin
nin
g
1
,480,0
94
1
,537,1
34
1
,568,4
16
1
,589,4
86
1
,610,7
32
1,5
83,7
39
Cash a
t th
e e
ndin
g
1
,537,1
34
1
,568,4
16
1
,589,4
86
1
,610,7
32
1
,583,7
39
1,5
82,2
44
Jul
Aug
Sep
Oct
Nov
Dec
Tota
l
cash flo
ws f
rom
opera
ting a
ctivitie
s
c
ash r
eceiv
ed f
rom
custo
mer
P
ackage T
our
126,0
00
103,5
00
108,0
00
112,5
00
207,0
00
180,0
00
1,7
77,5
00
B
ookin
g H
ote
l
6,3
00
8,5
50
9,0
00
9,9
00
15,3
00
1
1,7
00
126,9
00
T
axi
900
1,1
00
800
1,3
00
3,6
00
3
,400
27,2
00
C
ar
Rent
900
1,1
00
800
1,3
00
3,6
00
3
,400
27,2
00
B
abysitting
5,9
64
5,1
12
5,1
12
7,6
68
8,5
20
1
0,2
24
96,2
76
T
ota
l cash r
eceiv
ed
140,0
64
119,3
62
123,7
12
132,6
68
238,0
20
208,7
24
2,0
55,0
76
C
ash p
aid
for
opera
ting a
ctivitie
s
S
ala
ry o
f to
ur
guid
e
14,0
00
14,0
00
14,0
00
14,0
00
14,0
00
14,0
00
168,0
00
R
enta
l speed b
oat
11,0
00
11,0
00
11,0
00
11,0
00
14,0
00
14,0
00
150,0
00
F
ood a
nd s
nack
8,4
00
6,9
00
7,2
00
7,5
00
13,8
00
12,0
00
118,5
00
113
F
uel
2,6
00
1,8
00
2,1
00
1,8
00
4,4
00
3,8
00
36,1
00
C
om
mis
sio
n
2,8
01
2,3
87
2,4
74
2,6
53
4,7
60
4,1
74
41,0
99
B
rochure
*
200
*
*
500
*
1,4
00
B
anner
Adv.
*
*
*
*
*
*
1,0
00
C
ata
log
*
*
*
*
*
*
3,0
00
E
mplo
yees s
ala
ry
32,5
00
32,5
00
32,5
00
32,5
00
32,5
00
32,5
00
390,0
00
R
enta
l build
ing
20,0
00
20,0
00
20,0
00
20,0
00
20,0
00
20,0
00
240,0
00
S
tationary
2,9
84
*
*
*
*
*
5,9
68
E
lectr
icity
1,0
00
900
900
800
1,2
00
1,0
00
13,1
00
W
ate
r 150
160
160
180
150
190
2,0
90
T
ele
phone a
nd I
nte
rnet
1,5
00
1,4
00
1,8
00
2,0
00
1,9
00
2,2
00
22,0
00
In
tere
st
20,0
34
19,6
48
19,2
58
18,8
64
18,4
66
18,0
64
242,4
35
T
ax
0
0
0
0
33,2
90
0
63,3
29
T
ota
l cash p
aid
116,9
69
110,8
95
111,3
92
111,2
97
158,9
66
121,9
28
1,4
98,0
21
Net cash p
rovid
e b
y o
pera
ting a
ctivitie
s
23,0
95
8,4
67
12,3
20
21,3
71
79,0
54
86,7
96
557,0
55
Cash flo
ws f
rom
investing a
ctivitie
s
P
re investm
ent
0
Net cash p
rovid
e b
y investing a
ctivitie
s
0
Cash flo
ws f
rom
fin
ancia
l activitie
s
B
orr
ow
ing
R
epaym
ent
38,6
17
39,0
03
39,3
93
3
9,7
87
4
0,1
85
4
0,5
86
Net cash p
rovid
e b
y f
inancia
l activitie
s
-
38,6
17
-
39,0
03
-
39,3
93
- 3
9,7
87
- 4
0,1
85
- 4
0,5
86
40,9
92
Net
incre
ase/d
ecre
ase in c
ash
-
15,5
22
-
30,5
36
-
27,0
73
- 1
8,4
16
3
8,8
69
4
6,2
09
516,0
62
C
ash a
t th
e b
egin
nin
g
1,5
82,2
44
1,5
66,7
22
1,5
36,1
87
1,5
09,1
14
1,4
90,6
98
1,5
29,5
67
1,4
80,0
94
Cash a
t th
e e
ndin
g
1,5
66,7
22
1,5
36,1
87
1,5
09,1
14
1,4
90,6
98
1,5
29,5
67
1,5
75,7
77
1,5
75,7
77
114
Tab
le 5
.2.4
: C
ash
Flo
w o
f Y
ear
2013
Blu
e B
each
Tra
vel
& S
ervic
e C
om
pa
ny L
imit
ed
Sta
tem
en
t o
f C
ash
Flo
w
Fo
r th
e y
ear
en
ded
Dece
mb
er,
31
20
13
Jan
Feb
Mar
A
pr
M
ay
Jun
cash flo
ws f
rom
opera
ting a
ctivitie
s
c
ash r
eceiv
ed f
rom
custo
mer
P
ackage T
our
229,5
00
189,0
00
216,0
00
175,5
00
130,5
00
162,0
00
B
ookin
g H
ote
l
15,3
00
13,5
00
13,9
50
13,0
50
12,1
50
9,9
00
T
axi
4,0
00
4,0
00
3,4
00
3,2
00
1,5
00
1,3
00
C
ar
Rent
4,0
00
4,0
00
3,4
00
3,2
00
1,5
00
1,3
00
B
abysitting
11,0
76
12,7
80
10,2
24
9,3
72
7,6
68
5,9
64
T
ota
l cash r
eceiv
ed
263,8
76
223,2
80
246,9
74
204,3
22
153,3
18
180,4
64
C
ash p
aid
for
opera
ting a
ctivitie
s
S
ala
ry o
f to
ur
guid
e
14,0
00
14,0
00
14,0
00
14,0
00
14,0
00
14,0
00
R
enta
l speed b
oat
14,0
00
14,0
00
14,0
00
14,0
00
11,0
00
11,0
00
F
ood a
nd s
nack
15,3
00
12,6
00
14,4
00
11,7
00
8,7
00
10,8
00
F
uel
4,9
00
3,6
00
4,2
00
3,4
00
2,4
00
3,1
00
C
om
mis
sio
n
5,2
78
4,4
66
4,9
39
4,0
86
3,0
66
3,6
09
B
rochure
*
500
*
*
200
*
B
anner
Adv.
1,0
00
*
*
*
*
*
C
ata
log
3,0
00
*
*
*
*
*
E
mplo
yees s
ala
ry
32,5
00
32,5
00
32,5
00
32,5
00
32,5
00
32,5
00
R
enta
l build
ing
20,0
00
20,0
00
20,0
00
20,0
00
20,0
00
20,0
00
S
tationary
2,9
84
*
*
*
*
*
E
lectr
icity
1,4
00
1,2
00
1,3
00
1,4
00
1,2
00
1,0
00
W
ate
r 150
170
180
190
200
160
115
T
ele
phone a
nd I
nte
rnet
1,5
00
1,8
00
1,4
00
1,9
00
1,2
00
1,3
00
In
tere
st
17,6
58
17,2
48
16,8
34
16,4
16
15,9
94
15,5
67
T
ax
38,4
07
0
36,0
64
0
0
0
T
ota
l cash p
aid
172,0
77
122,0
84
159,8
17
119,5
92
110,4
60
113,0
36
Net cash p
rovid
e b
y o
pera
ting a
ctivitie
s
91,7
99
101,1
96
87,1
57
84,7
30
42,8
58
67,4
28
Cash flo
ws f
rom
investing a
ctivitie
s
P
re investm
ent
Net cash p
rovid
e b
y investing a
ctivitie
s
Cash flo
ws f
rom
fin
ancia
l activitie
s
B
orr
ow
ing
-
R
epaym
ent
4
0,9
92
4
1,4
02
4
1,8
16
4
2,2
34
4
2,6
57
43,0
83
Net cash p
rovid
e b
y f
inancia
l activitie
s
- 4
0,9
92
- 4
1,4
02
- 4
1,8
16
- 4
2,2
34
- 4
2,6
57
-
43,0
83
Net
incre
ase/d
ecre
ase in c
ash
5
0,8
07
5
9,7
93
4
5,3
41
4
2,4
95
201
24,3
44
C
ash a
t th
e b
egin
nin
g
1
,575,7
77
1
,626,5
84
1
,686,3
77
1
,731,7
18
1
,774,2
13
1,7
74,4
14
Cash a
t th
e e
ndin
g
1
,626,5
84
1
,686,3
77
1
,731,7
18
1
,774,2
13
1
,774,4
14
1,7
98,7
59
Jul
Aug
Sep
Oct
Nov
Dec
Tota
l
cash flo
ws f
rom
opera
ting a
ctivitie
s
c
ash r
eceiv
ed f
rom
custo
mer
P
ackage T
our
135,0
00
112,5
00
117,0
00
148,5
00
216,0
00
211,5
00
2,0
43,0
00
B
ookin
g H
ote
l
10,8
00
11,2
50
8,1
00
8,1
00
1
5,3
00
1
4,4
00
145,8
00
T
axi
1,4
00
1,0
00
1,5
00
1,1
00
4
,400
4
,200
31,0
00
C
ar
Rent
1,4
00
1,0
00
1,5
00
1,1
00
4
,400
4
,200
31,0
00
B
abysitting
5,9
64
6,8
16
7,6
68
8,5
20
1
2,7
80
1
1,9
28
110,7
60
T
ota
l cash r
eceiv
ed
154,5
64
132,5
66
135,7
68
167,3
20
252,8
80
246,2
28
2,3
61,5
60
C
ash p
aid
for
opera
ting a
ctivitie
s
S
ala
ry o
f to
ur
guid
e
14,0
00
14,0
00
14,0
00
14,0
00
14,0
00
14,0
00
168,0
00
R
enta
l speed b
oat
11,0
00
11,0
00
11,0
00
11,0
00
14,0
00
14,0
00
150,0
00
F
ood a
nd s
nack
9,0
00
7,5
00
7,8
00
9,9
00
14,4
00
14,1
00
136,2
00
116
F
uel
2,4
00
2,0
00
2,0
00
2,8
00
4,5
00
4,4
00
39,7
00
C
om
mis
sio
n
3,0
91
2,6
51
2,7
15
3,3
46
5,0
58
4,9
25
47,2
30
B
rochure
*
200
*
*
500
*
1,4
00
B
anner
Adv.
*
*
*
*
*
*
1,0
00
C
ata
log
*
*
*
*
*
*
3,0
00
E
mplo
yees s
ala
ry
32,5
00
32,5
00
32,5
00
32,5
00
32,5
00
32,5
00
390,0
00
R
enta
l build
ing
20,0
00
20,0
00
20,0
00
20,0
00
20,0
00
20,0
00
240,0
00
S
tationary
2,9
84
*
*
*
*
*
5,9
68
E
lectr
icity
900
1,0
00
900
800
1,2
00
1,1
00
13,4
00
W
ate
r 160
150
180
190
200
210
2,1
40
T
ele
phone a
nd I
nte
rnet
1,1
00
1,2
00
1,6
00
1,5
00
1,7
00
1,8
00
18,0
00
In
tere
st
15,1
36
14,7
01
14,2
62
13,8
18
13,3
70
12,9
17
183,9
21
T
ax
0
0
0
0
37,4
94
35,8
05
147,7
70
T
ota
l cash p
aid
112,2
71
106,9
02
106,9
57
109,8
54
158,9
22
155,7
57
1,5
47,7
29
Net cash p
rovid
e b
y o
pera
ting a
ctivitie
s
42,2
93
25,6
64
28,8
11
57,4
66
93,9
58
90,4
71
813,8
31
Cash flo
ws f
rom
investing a
ctivitie
s
P
re investm
ent
0
Net cash p
rovid
e b
y investing a
ctivitie
s
0
Cash flo
ws f
rom
fin
ancia
l activitie
s
B
orr
ow
ing
R
epaym
ent
43,5
14
43,9
49
44,3
89
4
4,8
33
4
5,2
81
4
5,7
34
519,8
86
Net cash p
rovid
e b
y f
inancia
l activitie
s
-
43,5
14
-
43,9
49
-
44,3
89
- 4
4,8
33
- 4
5,2
81
- 4
5,7
34
519,8
86
Net
incre
ase/d
ecre
ase in c
ash
- 1
,222
-
18,2
86
-
15,5
78
1
2,6
33
4
8,6
77
4
4,7
37
293,9
45
C
ash a
t th
e b
egin
nin
g
1,7
98,7
59
1,7
97,5
37
1,7
79,2
52
1
,763,6
74
1
,776,3
08
1
,824,9
85
1,5
75,7
77
Cash a
t th
e e
ndin
g
1,7
97,5
37
1,7
79,2
52
1,7
63,6
74
1
,776,3
08
1
,824,9
85
1
,869,7
22
1,8
69,7
22
117
Tab
le 5
.2.5
: C
ash
Flo
w o
f Y
ear
2014
Blu
e B
each
Tra
vel
& S
ervic
e C
om
pa
ny L
imit
ed
Sta
tem
en
t o
f C
ash
Flo
w
Fo
r th
e y
ear
en
ded
Dece
mb
er,
31
20
14
Jan
Feb
Mar
A
pr
M
ay
Jun
cash flo
ws f
rom
opera
ting a
ctivitie
s
c
ash r
eceiv
ed f
rom
custo
mer
P
ackage T
our
247,5
00
238,5
00
211,5
00
198,0
00
139,5
00
153,0
00
B
ookin
g H
ote
l
18,0
00
16,6
50
13,9
50
14,8
50
12,6
00
10,8
00
T
axi
4,6
00
4,0
00
4,0
00
4,4
00
1,4
00
1,4
00
C
ar
Rent
4,6
00
4,0
00
4,0
00
4,4
00
1,4
00
1,4
00
B
abysitting
13,6
32
13,6
32
11,9
28
10,2
24
8,5
20
7,6
68
T
ota
l cash r
eceiv
ed
288,3
32
276,7
82
245,3
78
231,8
74
163,4
20
174,2
68
C
ash p
aid
for
opera
ting a
ctivitie
s
S
ala
ry o
f to
ur
guid
e
14,0
00
14,0
00
14,0
00
14,0
00
14,0
00
14,0
00
R
enta
l speed b
oat
14,0
00
14,0
00
14,0
00
14,0
00
11,0
00
11,0
00
F
ood a
nd s
nack
16,5
00
15,9
00
14,1
00
13,2
00
9,3
00
10,2
00
F
uel
4,8
00
4,6
00
4,0
00
3,7
00
2,3
00
2,7
00
C
om
mis
sio
n
5,7
67
5,5
36
4,9
08
4,6
37
3,2
68
3,4
85
B
rochure
*
500
*
*
200
*
B
anner
Adv.
1,0
00
*
*
*
*
*
C
ata
log
3,0
00
*
*
*
*
*
E
mplo
yees s
ala
ry
32,5
00
32,5
00
32,5
00
32,5
00
32,5
00
32,5
00
R
enta
l build
ing
20,0
00
20,0
00
20,0
00
20,0
00
20,0
00
20,0
00
S
tationary
2,9
84
*
*
*
*
*
E
lectr
icity
1,3
00
1,4
00
1,5
00
1,5
00
1,0
00
900
W
ate
r 190
180
190
200
180
160
118
T
ele
phone a
nd I
nte
rnet
1,5
00
1,3
00
1,6
00
1,2
00
1,3
00
1,4
00
In
tere
st
12,4
59
11,9
97
11,5
31
11,0
60
10,5
84
10,1
03
T
ax
45,2
85
44,1
07
35,6
21
32,1
29
0
0
T
ota
l cash p
aid
175,2
85
166,0
21
153,9
50
148,1
25
105,6
32
106,4
48
Net cash p
rovid
e b
y o
pera
ting a
ctivitie
s
113,0
47
110,7
61
91,4
28
83,7
49
57,7
88
67,8
20
Cash flo
ws f
rom
investing a
ctivitie
s
P
re investm
ent
Net cash p
rovid
e b
y investing a
ctivitie
s
Cash flo
ws f
rom
fin
ancia
l activitie
s
B
orr
ow
ing
-
R
epaym
ent
4
6,1
91
4
6,6
53
4
7,1
20
4
7,5
91
4
8,0
67
48,5
47
Net cash p
rovid
e b
y f
inancia
l activitie
s
- 4
6,1
91
- 4
6,6
53
- 4
7,1
20
- 4
7,5
91
- 4
8,0
67
-
48,5
47
Net
incre
ase/d
ecre
ase in c
ash
6
6,8
56
6
4,1
08
4
4,3
08
3
6,1
58
9
,721
19,2
72
C
ash a
t th
e b
egin
nin
g
1
,869,7
22
1
,936,5
78
2
,000,6
86
2
,044,9
94
2
,081,1
52
2,0
90,8
73
Cash a
t th
e e
ndin
g
1
,936,5
78
2
,000,6
86
2
,044,9
94
2
,081,1
52
2
,090,8
73
2,1
10,1
46
Jul
Aug
Sep
Oct
Nov
Dec
Tota
l
cash flo
ws f
rom
opera
ting a
ctivitie
s
c
ash r
eceiv
ed f
rom
custo
mer
P
ackage T
our
184,5
00
171,0
00
139,5
00
144,0
00
270,0
00
252,0
00
2,3
49,0
00
B
ookin
g H
ote
l
9,4
50
13,5
00
9,9
00
1
1,7
00
1
7,5
50
1
8,9
00
167,8
50
T
axi
1,3
00
1,6
00
1,5
00
1
,600
5
,000
5
,000
35,8
00
C
ar
Rent
1,3
00
1,6
00
1,5
00
1
,600
5
,000
5
,000
35,8
00
B
abysitting
7,6
68
8,5
20
8,5
20
9
,372
1
4,4
84
1
3,6
32
127,8
00
T
ota
l cash r
eceiv
ed
204,2
18
196,2
20
160,9
20
168,2
72
312,0
34
294,5
32
2,7
16,2
50
C
ash p
aid
for
opera
ting a
ctivitie
s
S
ala
ry o
f to
ur
guid
e
14,0
00
14,0
00
14,0
00
14,0
00
14,0
00
14,0
00
168,0
00
R
enta
l speed b
oat
11,0
00
11,0
00
11,0
00
11,0
00
14,0
00
14,0
00
150,0
00
F
ood a
nd s
nack
12,3
00
11,4
00
9,3
00
9,6
00
18,0
00
16,8
00
156,6
00
119
F
uel
3,4
00
3,1
00
2,2
00
2,6
00
5,4
00
4,9
00
43,7
00
C
om
mis
sio
n
4,0
84
3,9
24
3,2
18
3,3
65
6,2
41
5,8
91
54,3
24
B
rochure
*
200
*
*
500
*
1,4
00
B
anner
Adv.
*
*
*
*
*
*
1,0
00
C
ata
log
*
*
*
*
*
*
3,0
00
E
mplo
yees s
ala
ry
32,5
00
32,5
00
32,5
00
32,5
00
32,5
00
32,5
00
390,0
00
R
enta
l build
ing
20,0
00
20,0
00
20,0
00
20,0
00
20,0
00
20,0
00
240,0
00
S
tationary
2,9
84
*
*
*
*
*
5,9
68
E
lectr
icity
800
900
1,2
00
1,1
00
1,0
00
1,3
00
13,9
00
W
ate
r 150
160
170
170
180
190
2,1
20
T
ele
phone a
nd I
nte
rnet
1,4
00
1,3
00
1,5
00
1,8
00
1,6
00
1,9
00
17,8
00
In
tere
st
9,6
18
9,1
27
8,6
32
8,1
32
7,6
27
7,1
17
117,9
87
T
ax
0
0
0
0
53,6
31
48,9
63
259,7
36
T
ota
l cash p
aid
112,2
36
107,6
11
103,7
20
104,2
67
174,6
79
167,5
60
1,6
25,5
35
Net cash p
rovid
e b
y o
pera
ting a
ctivitie
s
91,9
82
88,6
09
57,2
00
64,0
05
137,3
55
126,9
72
1,0
90,7
15
Cash flo
ws f
rom
investing a
ctivitie
s
P
re investm
ent
0
Net cash p
rovid
e b
y investing a
ctivitie
s
0
Cash flo
ws f
rom
fin
ancia
l activitie
s
B
orr
ow
ing
R
epaym
ent
49,0
33
49,5
23
50,0
18
5
0,5
19
5
1,0
24
5
1,5
34
585,8
20
Net cash p
rovid
e b
y f
inancia
l activitie
s
-
49,0
33
-
49,5
23
-
50,0
18
- 5
0,5
19
- 5
1,0
24
- 5
1,5
34
585,8
20
Net
incre
ase/d
ecre
ase in c
ash
42,9
49
39,0
85
7
,181
1
3,4
86
8
6,3
31
7
5,4
38
504,8
95
C
ash a
t th
e b
egin
nin
g
2,1
10,1
46
2,1
53,0
95
2,1
92,1
81
2,1
99,3
62
2,2
12,8
49
2,2
99,1
80
1,8
69,7
22
Cash a
t th
e e
ndin
g
2,1
53,0
95
2,1
92,1
81
2,1
99,3
62
2,2
12,8
49
2,2
99,1
80
2,3
74,6
17
2,3
74,6
17
120
5.3
Bala
nce
Sh
eet
Tab
le 5
.3.1
: B
ala
nce
Sh
eet
of
Yea
r 2010
Blu
e B
each
Tra
vel
& S
ervic
e C
om
pa
ny L
imit
ed
Bala
nce S
heet
Fo
r th
e y
ear
en
ded
Dece
mb
er,
31
20
10
Jan
Feb
Mar
Apr
May
Jun
Asset
Cash
1875986.4
22
1884149.8
45
1859694.2
67
1876800.6
9
1844702.1
12
1789477.5
35
Equip
ment
1149832
1149832
1149832
1149832
1149832
1149832
Accum
ula
te d
epre
cia
tion
-19842
-3
9684
-5
9526
-7
9368
-9
9210
-1
19052
Tota
l asset
3005976.4
22
2994297.8
45
2950000.2
67
2947264.6
9
2895324.1
12
2820257.5
35
Lia
bili
ty &
equity
long-t
erm
2
,971,3
49.4
2
2,9
42,4
12.3
4
2,9
13,1
85.8
9
2,8
83,6
67.1
7
2,8
53,8
53.2
6
2,8
23,7
41.2
2
reta
in e
arn
ings
34627
51885.5
0578
36814.3
8238
63597.5
2353
41470.8
5187
-3483.6
80738
Tota
l Lia
bili
ty &
equity
3,0
05,9
76.4
2
2,9
94,2
97.8
4
2,9
50,0
00.2
7
2,9
47,2
64.6
9
2,8
95,3
24.1
1
2,8
20,2
57.5
3
Jul
Aug
Sep
Oct
Nov
Dec
Asset
Cash
1721225.9
57
1647221.3
8
1591682.8
02
1550361.2
25
1535071.6
47
1549113.0
7
Equip
ment
1149832
1149832
1149832
1149832
1149832
1149832
Accum
ula
te d
epre
cia
tion
-138894
-1
58736
-1
78578
-1
98420
-2
18262
-2
38104
Tota
l asset
2732163.9
57
2638317.3
8
2562936.8
02
2501773.2
25
2466641.6
47
2460841.0
7
Lia
bili
ty &
equity
long-t
erm
2
,793,3
28.0
5
2,7
62,6
10.7
5
2,7
31,5
86.2
8
2,7
00,2
51.5
7
2,6
68,6
03.5
1
2,6
36,6
38.9
6
reta
in e
arn
ings
-61164.0
929
-124293.3
734
-1
68649.4
809
-1
98478.3
438
-2
01961.8
595
-1
75797.8
945
Tota
l Lia
bili
ty &
equity
2,7
32,1
63.9
6
2,6
38,3
17.3
8
2,5
62,9
36.8
0
2,5
01,7
73.2
2
2,4
66,6
41.6
5
2,4
60,8
41.0
7
121
Tab
le 5
.3.2
: B
ala
nce
Sh
eet
of
Yea
r 2011
Blu
e B
each
Tra
vel
& S
ervic
e C
om
pa
ny L
imit
ed
Bala
nce S
heet
Fo
r th
e y
ear
en
ded
Dece
mb
er,
31
20
11
Jan
Feb
Mar
Apr
May
Jun
Asset
Cash
1571340.4
92
1610508.9
15
1661015.3
37
1699998.7
6
1678564.1
82
1625497.6
05
Equip
ment
1149832
1149832
1149832
1149832
1149832
1149832
Accum
ula
te d
epre
cia
tion
-257946
-2
77788
-2
97630
-3
17472
-3
37314
-3
57156
Tota
l asset
2463226.4
92
2482552.9
15
2513217.3
37
2532358.7
6
2491082.1
82
2418173.6
05
Lia
bili
ty &
equity
long-t
erm
2
,604,3
54.7
8
2,5
71,7
47.7
5
2,5
38,8
14.6
5
2,5
05,5
52.2
2
2,4
71,9
57.1
6
2,4
38,0
26.1
5
reta
in e
arn
ings
-141128.2
842
-8
9194.8
3193
-2
5597.3
094
26806.5
4413
19125.0
2198
-19852.5
4963
Tota
l Lia
bili
ty &
equity
2,4
63,2
26.4
9
2,4
82,5
52.9
1
2,5
13,2
17.3
4
2,5
32,3
58.7
6
2,4
91,0
82.1
8
2,4
18,1
73.6
0
Jul
Aug
Sep
Oct
Nov
Dec
Asset
Cash
1584202.0
27
1531082.4
5
1490766.8
72
1462042.2
95
1462219.7
17
1480094.1
4
Equip
ment
1149832
1149832
1149832
1149832
1149832
1149832
Accum
ula
te d
epre
cia
tion
-376998
-3
96840
-4
16682
-4
36524
-4
56366
-4
76208
Tota
l asset
2357036.0
27
2284074.4
5
2223916.8
72
2175350.2
95
2155685.7
17
2153718.1
4
Lia
bili
ty &
equity
long-t
erm
2
,403,7
55.8
4
2,3
69,1
42.8
2
2,3
34,1
83.6
7
2,2
98,8
74.9
3
2,2
63,2
13.1
0
2,2
27,1
94.6
5
reta
in e
arn
ings
-46719.8
1117
-8
5068.3
6956
-1
10266.7
978
-1
23524.6
345
-1
07527.3
837
-7
3476.5
1476
Tota
l Lia
bili
ty &
equity
2,3
57,0
36.0
3
2,2
84,0
74.4
5
2,2
23,9
16.8
7
2,1
75,3
50.2
9
2,1
55,6
85.7
2
2,1
53,7
18.1
4
122
Tab
le 5
.3.3
: B
ala
nce
Sh
eet
of
Yea
r 2012
Blu
e B
each
Tra
vel
& S
ervic
e C
om
pa
ny L
imit
ed
Bala
nce S
heet
Fo
r th
e y
ear
en
ded
Dece
mb
er,
31
20
12
Jan
Feb
Mar
Apr
May
Jun
Asset
Cash
1537133.5
62
1568415.9
85
1589486.4
07
1610731.8
3
1583739.2
52
1582243.6
75
Equip
ment
1149832
1149832
1149832
1149832
1149832
1149832
Accum
ula
te d
epre
cia
tion
-496050
-5
15892
-5
35734
-5
55576
-5
75418
-5
95260
Tota
l asset
2190915.5
62
2202355.9
85
2203584.4
07
2204987.8
3
2158153.2
52
2136815.6
75
Lia
bili
ty &
equity
long-t
erm
2
,190,8
16.0
2
2,1
54,0
73.6
1
2,1
16,9
63.7
6
2,0
79,4
82.8
3
2,0
41,6
27.0
8
2,0
03,3
92.7
7
reta
in e
arn
ings
99.5
3869835
48282.3
7846
86620.6
424
125505.0
048
116526.1
765
133422.9
057
Tota
l Lia
bili
ty &
equity
2,1
90,9
15.5
6
2,2
02,3
55.9
8
2,2
03,5
84.4
1
2,2
04,9
87.8
3
2,1
58,1
53.2
5
2,1
36,8
15.6
7
Jul
Aug
Sep
Oct
Nov
Dec
Asset
Cash
1566722.0
97
1536186.5
2
1509113.9
42
1490698.3
65
1529567.3
87
1575776.8
1
Equip
ment
1149832
1149832
1149832
1149832
1149832
1149832
Accum
ula
te d
epre
cia
tion
-615102
-6
34944
-6
54786
-6
74628
-6
94470
-7
14312
Tota
l asset
2101452.0
97
2051074.5
2
2004159.9
42
1965902.3
65
1984929.3
87
2011296.8
1
Lia
bili
ty &
equity
long-t
erm
1
,964,7
76.1
2
1,9
25,7
73.3
0
1,8
86,3
80.4
6
1,8
46,5
93.6
9
1,8
06,4
09.0
4
1,7
65,8
22.5
6
reta
in e
arn
ings
136675.9
781
125301.2
169
117779.4
838
119308.6
792
178520.3
424
245474.2
519
Tota
l Lia
bili
ty &
equity
2,1
01,4
52.1
0
2,0
51,0
74.5
2
2,0
04,1
59.9
4
1,9
65,9
02.3
6
1,9
84,9
29.3
9
2,0
11,2
96.8
1
123
Tab
le 5
.3.4
: B
ala
nce
Sh
eet
of
Yea
r 2013
Blu
e B
each
Tra
vel
& S
ervic
e C
om
pa
ny L
imit
ed
Bala
nce S
heet
Fo
r th
e y
ear
en
ded
Dece
mb
er,
31
20
13
Jan
Feb
Mar
Apr
May
Jun
Asset
Cash
1626583.6
32
1686377.0
55
1731717.5
77
1774213
1774414.4
22
1798758.8
45
Equip
ment
1149832
1149832
1149832
1149832
1149832
1149832
Accum
ula
te d
epre
cia
tion
-734154
-7
53996
-7
73838
-7
93680
-8
13522
-8
33364
Tota
l asset
2042261.6
32
2082213.0
55
2107711.5
77
2130365
2110724.4
22
2115226.8
45
Lia
bili
ty &
equity
long-t
erm
1
,724,8
30.2
1
1,6
83,4
27.9
3
1,6
41,6
11.6
3
1,5
99,3
77.1
7
1,5
56,7
20.3
7
1,5
13,6
36.9
9
reta
in e
arn
ings
317431.4
264
398785.1
243
466099.9
45
530987.8
287
554004.0
57
601589.8
533
Tota
l Lia
bili
ty &
equity
2,0
42,2
61.6
3
2,0
82,2
13.0
5
2,1
07,7
11.5
8
2,1
30,3
65.0
0
2,1
10,7
24.4
2
2,1
15,2
26.8
4
Jul
Aug
Sep
Oct
Nov
Dec
Asset
Cash
1797537.2
67
1779251.6
9
1763674.1
12
1776307.5
35
1824984.9
57
1869722.0
8
Equip
ment
1149832
1149832
1149832
1149832
1149832
1149832
Accum
ula
te d
epre
cia
tion
-853206
-8
73048
-8
92890
-9
12732
-9
32574
-9
52416
Tota
l asset
2094163.2
67
2056035.6
9
2020616.1
12
2013407.5
35
2042242.9
57
2067138.0
8
Lia
bili
ty &
equity
long-t
erm
1
,470,1
22.7
8
1,4
26,1
73.4
3
1,3
81,7
84.5
9
1,3
36,9
51.8
6
1,2
91,6
70.8
0
1,2
45,9
36.9
3
reta
in e
arn
ings
624040.4
834
629862.2
556
638831.5
212
676455.6
753
750572.1
567
821201.1
487
Tota
l Lia
bili
ty &
equity
2,0
94,1
63.2
7
2,0
56,0
35.6
9
2,0
20,6
16.1
1
2,0
13,4
07.5
3
2,0
42,2
42.9
6
2,0
67,1
38.0
8
124
Tab
le 5
.3.5
: B
ala
nce
Sh
eet
of
Yea
r 2014
Blu
e B
each
Tra
vel
& S
ervic
e C
om
pa
ny L
imit
ed
Bala
nce S
heet
Fo
r th
e y
ear
en
ded
Dece
mb
er,
31
20
14
Jan
Feb
Mar
Apr
May
Jun
Asset
Cash
1936577.8
02
2000686.0
25
2044994.0
47
2081151.9
7
2090873.3
92
2110145.8
15
Equip
ment
1149832
1149832
1149832
1149832
1149832
1149832
Accum
ula
te d
epre
cia
tion
-972258
-9
92100
-1
011942
-1
031784
-1
051626
-1
071468
Tota
l asset
2114151.8
02
2158418.0
25
2182884.0
47
2199199.9
7
2189079.3
92
2188509.8
15
Lia
bili
ty &
equity
long-t
erm
1
,199,7
45.7
2
1,1
53,0
92.6
0
1,1
05,9
72.9
5
1,0
58,3
82.1
0
1,0
10,3
15.3
5
961,7
67.9
2
reta
in e
arn
ings
914406.0
794
1005325.4
22
1076911.0
96
1140817.8
67
1178764.0
46
1226741.8
92
Tota
l Lia
bili
ty &
equity
2,1
14,1
51.8
0
2,1
58,4
18.0
2
2,1
82,8
84.0
5
2,1
99,1
99.9
7
2,1
89,0
79.3
9
2,1
88,5
09.8
1
Jul
Aug
Sep
Oct
Nov
Dec
Asset
Cash
2153095.2
37
2192180.6
6
2199362.0
82
2212848.5
05
2299179.6
27
2374617.3
5
Equip
ment
1149832
1149832
1149832
1149832
1149832
1149832
Accum
ula
te d
epre
cia
tion
-1091310
-1
111152
-1
130994
-1
150836
-1
170678
-1
190520
Tota
l asset
2211617.2
37
2230860.6
6
2218200.0
82
2211844.5
05
2278333.6
27
2333929.3
5
Lia
bili
ty &
equity
long-t
erm
912,7
35.0
2
863,2
11.8
0
813,1
93.3
4
762,6
74.6
9
711,6
50.8
6
660,1
16.7
9
reta
in e
arn
ings
1298882.2
13
1367648.8
63
1405006.7
45
1449169.8
11
1566682.7
64
1673812.5
56
Tota
l Lia
bili
ty &
equity
2,2
11,6
17.2
4
2,2
30,8
60.6
6
2,2
18,2
00.0
8
2,2
11,8
44.5
0
2,2
78,3
33.6
3
2,3
33,9
29.3
5
125
5.4 All Financial Statement
Table 5.4.1: Financial Analysis
Year 1 Year 2 Year 3 Year 4 Year 5 Average
Cash flows 1,549,113 1,480,094 1,575,777 1,869,722 2,374,617 1,769,865
Net sale 1,550,670 1,795,646 2,055,076 2,361,560 2,716,250 2,095,840
COGS 437,200 450,700 472,600 493,900 518,300 474,540
EBIT 164,648 396,684 624,715 907,418 1,230,334 664,760
Net income -175,798 102,321 318,951 575,727 852,611 334,763
Total asset 2,460,841 2,153,718 2,011,297 2,067,138 2,333,929 2,205,385
Total liability 2,460,841 2,153,718 2,011,297 2,067,138 2,333,929 2,205,385
Interest 340,446 294,363 242,435 183,921 117,987 235,830
Table 5.4.2: Financial Ratio
Year 1 Year 2 Year 3 Year 4 Year 5
Profitability Ratios
Profit margin -11% 6% 16% 24% 31%
Return on total asset -8% 5% 14% 26% 39%
Return on Investment -8% 5% 14% 26% 39%
Efficiency
Total asset turnover 0.70 0.81 0.93 1.07 1.23
Liquidity Ratios
Debt ratio 1.00 1.00 1.00 1.00 1.00
Time interest earned 0.48 1.35 2.58 4.93 10.43
126
Figure 5.4.1: Profit Margin
Year 1 Year 2 Year 3 Year 4 Year 5-11%
6%16%
24%31%
-20%
0%
20%
40%
Year 1 Year 2 Year 3 Year 4 Year 5
Profit margin
Profit margin
Figure 5.4.2: Return on total asset
Year 1 Year 2 Year 3 Year 4 Year 5-8%
5%14%
26%
39%
-20%
0%
20%
40%
Year 1 Year 2 Year 3 Year 4 Year 5
Return on total asset
Return on total
asset
127
Figure 5.4.3: Return on Investment
Year 1 Year 2 Year 3 Year 4 Year 5-8%
5%14%
26%
39%
-20%
0%
20%
40%
Year 1 Year 2 Year 3 Year 4 Year 5
Return on Investment
Return on
Investment
Figure 5.4.4: Total asset turnover
0.70 0.81 0.931.07
1.23
-
0.50
1.00
1.50
Year 1 Year 2 Year 3 Year 4 Year 5
Total asset turnover
Total asset turnover
128
Figure 5.4.5: Debt Ratio
1.001.00 1.00
1.00 1.00
1.00
1.00
1.00
Year 1 Year 2 Year 3 Year 4 Year 5
Debt ratio
Debt ratio
Figure 5.4.6: Time interest earned
0.48 1.352.58
4.93
10.43
-
5.00
10.00
15.00
Year 1 Year 2 Year 3 Year 4 Year 5
Tme interest earned
Tme interest earned
129
Chapter 6
Summary
When people have a free time from their work, one thing they will spend
their time is travel at overseas to relax and leisure. Thailand is a famous
destination from many foreigner tourists. The beach in Thailand very popular
from foreigner tourists, Phuket and neighbour province is a first chosen that they
choose at Andaman Sea that make our business begin. Phuket is a popular
destination of people from many factors such as do the business, education,
working or travel agents that make them come to Phuket and make many of
business following from many people in province that come with these factors
to accommodate them such as property, hotel and restaurant, shopping mall, or
travel agents that becomes the main business in Phuket. Another good thing is a
high power of purchasing of tourists that tourism business can sale in a high
price because the high cost of living in Phuket that make many people come to
do tourism business in this province. Tourism business can effect by very factor
such as politic, law, economic, social or environment that can affect not only
tourism business but also tourists too. Competitors are important thing which
our company should concern and know them as much for comparing with our
company which for our company if compare with competitor, our company have
a power to attract tourists as much which can make our company can gain
market share for profit of our company for a long time. Our company quite have
a product to serve comprehensive that make customer can buy the product that
they want with our company in the same time including consult about the
destination or tourism information with our company for free which it can make
customer impress with our company as much. Our location quite salient for
tourists who come from the airport even it’s not located at destination where a
lot of tourists stay such as near the beach. For our financial, first time we spend
a lot of money to invest this business but after that we can gain for break-even-
point and after that we will gain a profit to appropriate. So this project will
survive in this industry for a long time if we have a good plan and concern about
financial and all of department in company.
