August decoration Co;Ltd. was established in 1990 . The company has started its business dealing with interior design and architectural services . It has taken many project on building and facilities, hospital and health care, hotel and resort even government service bureau. However a competitive bid for the tender has been selected to provide services to those projects. That the aggressive price competition. This is a business plan in order to find new customers. Andanalyzing that customer valueby observationthe behavior ofindividual customerswiththeir needs andfactorsin choosing aservice company.Including operation plans. That the production was done. according to order or just in time only. Marketing plan to generate more revenue from existing customers at 5% and 5% from new target customer in the first stage and further at 7 % inthe next phase to provide customers an extra source of income. As a result of the financial statements derived from the predicted revenue growth for the purposes of the business plan. By comparing the total cost determined by the ratio ofthe cost. There sult is equal to the NPV 832,982.48 and internal rate of return 25%.