The 2NP company is a manufacturer o

The 2NP company is a manufacturer of bedding products which are bed linen sets, blankets, and
pillows. Now, sales increase continuously and the increasing rate depends on the economic situation. The
result from the CEO meeting is they want to produce the yarn used in process by themselves instead of buying
from suppliers. So they assign a team to study project feasibility. The team collects the relevance data for the
analysis as follows:
The company produces its own brand and licensed brand in proportion of 50:50. It has to pay 20% of
revenue from product sales to the copyright owner. Proportion of sales of linen sets, blankets, and pillow in
term of unit of product are 45%, 35%, and 20% respectively. Last year products sold was 500,000 pieces. The
prices for each item are ฿1,500 /piece, ฿1,000/piece, ฿300/piece respectively. The sales price of products will
increase 3% per year for each item.
The fixed cost now is M฿ 300 per year. The variable cost per unit for each item depends on types of
products. The variable cost per unit of linen set is 4.5 times of variable cost per unit of pillow. The variable
cost per unit of blanket is 3 times of variable cost per unit of pillow. The variable cost per unit of pillow is
150 approximately. If the company continue to buy the yarn from suppliers the variable costs per unit of all
items are increase 5% yearly.
In case of produce yarn by its own, the company has to invest in machinery and factory building with
an amount of ฿M 800. The variable costs per unit of all items are increased 3% yearly with the same fixed
cost of exist alternative (exclude new investment). This project has 10 years of lifetime. The salvage value of
the machinery and buildings at the last year is 5% of the initial investment. The plant can use the over
capacity to produce yarn and get profit of ฿M15 per year.
The Data analysis from the marketing department shows that the trend of sales in the next 10 years
increase 3% per year for first five years, increase 5% per year for the last five years.
If you are the head of this working team, how should you assist the CEO committee for this
investment? If they want the return more than X% per year after tax, corporate tax income is 23%.

Results (English) 2:

The 2NP Company is a Manufacturer of bedding products which are sets Bed Linen, Blankets, and
pillows. Now, sales increase continuously and the increasing rate depends on the economic situation. The
Result from The CEO Meeting is they Want to Produce The Yarn Used in Process by themselves Instead of Buying
from Suppliers. So they assign a team to study project feasibility. The team collects The relevance for The Data
analysis As follows:
The Company produces ITS own Brand and Licensed Brand in Proportion of 50:50. It has to pay 20% of
revenue from product sales to The Copyright Owner. Proportion of sales of sets Linen, Blankets, and pillow in
term of Unit of product are 45%, 35%, and 20% respectively. Last year products sold was 500,000 pieces. The
prices are for each Item ฿ 1,500 / piece, ฿ 1,000 / piece, ฿ 300 / piece respectively. The sales of products Price Will
increase 3% Per year for each Item.
The Fixed Cost is now M ฿ 300 per year. The Variable Cost Per Unit for each Item depends on types of
products. The variable cost per unit of linen set is 4.5 times of variable cost per unit of pillow. The Variable
Cost Per Unit of Blanket is of Variable Cost Per Unit 3 Times of pillow. The Variable Cost Per Unit of pillow is
approximately 150. IF The Company Continue to Buy The Yarn from Suppliers The Variable costs Per Unit of all
Items are increase 5% yearly.
In Case of Produce Yarn by ITS own, The Company has to Invest in MacHinery and Factory Building with
an amount of ฿ M 800. . The Variable costs of all Items Per Unit are increased 3% yearly with The Same Fixed
Cost of Alternative exist (exclude New Investment). This project has 10 years of lifetime. The Salvage value of
The MacHinery and Buildings at The Last of The year is 5% Initial Investment. The Plant Can Use The over
Capacity to Produce Yarn and Get profit of ฿ M15 Per year.
The Data analysis from The marketing Department Shows that The Trend of sales in The next 10 years
increase 3% Per year for First Five years, increase 5%. Per year for The Last Five years.
If You are Working The Head of this team, The CEO Assist You How should this Committee for
Investment? If they want the return more than X% per year after tax, corporate tax income is 23%.

Results (English) 3:

The 2NP company is a manufacturer of bedding products which are bed, linen sets blankets and
, pillows. Now sales increase,, Continuously and the increasing rate depends on the economic situation. The
result from the CEO meeting is they want to. Produce the yarn used in process by themselves instead of buying
from suppliers. So they assign a team to study project. Feasibility.The team collects the relevance data for the
analysis as follows:
The company produces its own brand and licensed brand. In proportion of 50: 50. It has to pay 20% of
revenue from product sales to the copyright owner. Proportion of sales of linen. ,, sets blankets and pillow in
term of unit of product, are 45% 35% and 20%, respectively. Last year products sold, was 500 000 pieces.? The
.Prices for each item are kg / kg, piece 1 500, 1 / kg, piece 000, 300 / piece respectively. The sales price of products will
increase 3% per. Year for each item.
The fixed cost now is M kg 300 per year. The variable cost per unit for each item depends on types of
products.? The variable cost per unit of linen set is 4.5 times of variable cost per unit of pillow. The variable
.Cost per unit of blanket is 3 times of variable cost per unit of pillow. The variable cost per unit of pillow is
150, approximately. If the company continue to buy the yarn from suppliers the variable costs per unit of all
items are increase 5% yearly.
In. Case of produce yarn by its own the company, has to invest in machinery and factory building with
an amount of M 800 kg.The variable costs per unit of all items are increased 3% yearly with the same fixed
cost of exist alternative (exclude. New investment). This project has 10 years of lifetime. The salvage value of
the machinery and buildings at the last year. Is 5% of the initial investment. The plant can use the over
capacity to produce yarn and get profit of kg M15 per year.
.The Data analysis from the marketing department shows that the trend of sales in the next 10 years
increase 3% per year. For first five years increase 5%, per year for the last five years.
If you are the head of this working team how should,, You assist the CEO Committee for this
investment? If they want the return more than X% per year after tax corporate tax,, Income is 23%.
.