Business Plan for CPA-PASS Tutoring Center / Krissawee Ongkhamalueangmatanee=แผนธุรกิจสำหรับสถาบันกวดวิชา ซีพีเอ-พาส
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The objective of this independent study is to formulate an effective business plan for CPA-PASS. CPA-PASS operates the CPA tutoring center which provides the flexibility in terms of course schedule and course contents. The primary target group of the center is the examiners who work and live in Bangkok area. The business plan consists of an analytical aspect for the industry analysis and consumer behavior analysis. Moreover, marketing plan, operation plan, and financial plan are also included as the plan for the business.According to the industry analysis, there are many changes which create both opportunities and threats to the business. Factor such as the change in consumer behavior which they would like the flexibility in choosing course schedule and course contents creates the opportunity for the business.
However, business has to rely on the business strategies which generate a distinctive differentiation that can be competitive advantage to compete in the intense market. In order to understand the consumer behavior, the primary and secondary researches have been conducted in this study. The results were used in formulating the strategies supporting the business to achieve its objectives. Regarding the financial analysis, CPA-PASS is anticipated to generate well performance with the payback period of 0.90 year. In addition, the contingency plan is included in this business plan in order to effectively manage the business.