ѺӺѭ Ǩͺѭ ҧкѭ ¹ѷ: 2 طҤ


24 Ҥ 2563  18:09
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16 չҤ 2554   08:26:53  
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    ʴ ҹӺѭշءҹ Ѻµ仹ҹͧ¡ѹá ͹ѹӤѭ紻ШӨ¢ 觩Ѻ͹ʹ͢Ţͧѹ 1 ѹҤ ͹ 2 ա͹ е֧´ è仹֡ ШѹдǨšءء ѹǡѹ ȵҧ óçä·ҪԵ餹ҡ – ʹ ᴧ駢 ѧ͹ءӷءҧʵ ͡ҡ á ѭԭѡԷźѹͧкҷ稾ǢͧҾкҷ··çҭ վЪ׹ҹ  
     
    ǧԪҪվ Ũҡѭ仨ѧѴҧ ¢Ǩ֧͹㨨ͧ件֧ѷǹµҸóз ҹ§¹ԴѺѴáѺ¹ŧҵðҹúѭշ㹻 2554 ѷ㴨ШҧѡԵʵСѹ¤ӹdzŻªѧ͡ҡҹ Żª ѷ㴨еͧúѭյǷҧǹСͺѺԹ Ҥػó Ԩ÷ѧѾСзʹŢйʹҧ駺Թ㨼Դ…ԭѸ
     
    㹡óշҹӺѭբͧԨù͡ͺࢵ˹ҷ ҹ㨨͹ͽ (ŧẺҴ˭...Ҹ) ҹ ҹ繻С ҹӺѭդ繢ͧѭ˭ԪҪվѭըѴǡѺҵðҹúѭͧŻªͧѡҹҨзҹԡҹ (õͧԴ) ǡѹ ¢СӺѧ㹡óշҹҨ§԰......ҵðҹúѭթѺ 36 ͧô¤ҢͧԹѾҨѺҷҹ (;ٴ (˹)) дѺ˹ ¢Ǣԭҹ觵ǧѴآءѸ ءآҧ ѡѭդ㨷˹ҷ IFRS ѧ¹
     
    ¢ͧ 3 Ѻ õդҵðҹ§ҹҧԹѺ 13 ͧԷԾ١ Customer Loyalty Program ѧ診 Ѻ ҹԴФҹ Coffee Prince (ss 2 s §ѺѺ͹) Ѵ
     
    ѺǷҹҺҢͧ (ԵԧͧҹҨҡҹ ͹ѡѭҪվҨѴءͧ) 駹 Ңͧҹͧŧѭҧ ¢¡ҧ㹡óշԨü繼Ѵҧ
     
    ҹ῵¢Ǣ¡ 1 繤ٻͧ 1 Ѻ ١ٻͧú 10 Ѻš1 â¹ 1 Ҥ (Ẻ⨷ѭ) С˹ٻͧԹ 31 չҤ ǡѹ ҢͧҹҴҨТ¡῾ٻͧ 10,000 ФҴҨҪԡٻͧš῿ըӹǹ 80%
     
              㹪ǧâ¹ ҢͧҹѺҡâ¡
     
              ഺԵ Թʴ                       11 ҷ
     
              ôԵ                      10 ҷ
     
              Ѻǧ˹                 1 ҷ
     
              ͹ Ҥ ١ҹӤٻͧš῿ 40% 繨ӹǹ˹觨ҡäҴ ԨѺ (40/80) x10,000 x 1 = 5,000 ҷ
     
              ഺԵ Ѻǧ˹           5,000 ҷ
     
              ôԵ                           5,000 ҷ
     
              ͹ Ҿѹ ҢͧѺاäҴó¤Ҵ١ҨԷ 90% ੾͹ ҪԡԷ 41%ӹǹԷԷ֧ 40 + 41 = 81% ԨèѺӹǹ (81/90) x 10,000 x 1 = 9,000 ҷ ͹Ҥ ԨѺ騨ҡšٻͧ 5,000 ҷ ѧ ԨèѺ͹Ҿѹ ӹǹ 4,000 ҷ
     
              ഺԵ Ѻǧ˹           4,000 ҷ
     
              ôԵ                           4,000 ҷ
     
    ͹ չҤ ѧҴҪԡٻͧš 90% ͹չҤ١ҹӤٻͧš§ 8% ռԷԷ 81+8= 89% ѧҡش˹ٻͧ ѧ Ѻǧ˹ҷѹ֧֡ͧѺ͹ (90/90) x 10,000 x 1 = 10,000 ҷ ԨѺ 9,000 ҷ (5,000 ҷ ͹Ҥ 4,000 ҷ͹Ҿѹ) ѧ ԨѺǹա 1,000 ҷ ͹չҤ ºѷյ鹷ع¹ŧ١ٻͧ¡ҷҴó 1%
     
    㹵ҧҧ ҹӺѭը Ѻǧ˹ҨСѺͺѭշ١ҹӤٻͧ ԷšԹͺԡ (»ԡԨä÷͹ Скǹõͧͺ駡Ǩ١Է Ѻ¡СûҳҴ١Է) ͡Ѻ¡Ѻǧ˹ѧش˹ԷԹ ТͧԨèǹҹ ҡ˹Էǹҹ ѧҡԨ÷աйç (ا) Сõդҵðҹ§ҹҧԹѺҴҨѺԨ㹻 2555 ͨм͹СûѺ͹ѧ
     
    繷ҹӺѭդäӹ֧֧͡ҡûѺкѭ§ҹǡѺŤ ͧý¡õҴͧԨطâ·зἹͧԨá˹ҧ
     
    ¢ǩѺ˹Ҩо觢ҹ͹鹻 ͧùʹͧԹ ѧҨ繢ͧѭҹ͡ԹѺاŢ繼Ũҡ¹ŧҵðҹúѭҹô硴ٴͼѺҡ͹ѵ⺹ҹ ͹ŻСͺаҹСԹ 2554 ѧҵðҹúѭз駺Թ¹ŧ ش¹ ¸· (ӹǹҨ١ͧ...ҷ͹) Һʴշءҹ
     
     
    7 ѹҤ 2553
     
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