/2020 and 2019 respectively, an increase of THB 4.6 MB compared to the same period of the previous year, mainly from promotion programs and staff expenses. For the financial cost which increased amount

Thai Banking Academy (TBAC), the Thai Bankers’ Association (TBA) said, “With the emphasis given to knowledge development for bank employees, commercial banks have continuously trained their staff to

and operation, and that the staff are moving forward in the same direction in order for the company to adjust, grow, and create value to the business, the stakeholders and the society as a whole.The CG

พึงกระทำ  (6)  ความพร้อมของบุคลากร (competent staff readiness) ผู้ประกอบธุรกิจต้องจัดให้มีบุคลากรที่มีความสามารถและเหมาะสมในจำนวนที่เพียงพอต่อ

subsidies.  General admin expenses were Bt2,648mn relatively flat YoY while declining 19% QoQ from lower staff cost.  Depreciation and amortization was Bt110mn increasing 15% YoY mainly from shop expansion

postpaid segment. This has resulted in a reduction of %marketing expenses to total revenue from 11% in 2016 to 6.3% in 2017. • General admin expenses were Bt12,424mn increasing 5.2% YoY due to higher staff

Bt2,492mn decreasing 9.4% YoY from lower IC cost but increasing 5.9% QoQ mainly from cost of content and the one-time cost of legal severance payment for call center staff amounting to Bt34mn1. SG&A expenses

due to higher network depreciation. SG&A stood at Bt19,327mn, rising 3.1% YoY mainly from higher staff cost and the one-time admin expense in 3Q18, offset by lower marketing expenses. As a result

in sales from the restaurant business while still having other fixed costs of sales (kitchen area), such as staff, rent, utilities and depreciation. The gross profit margin decreased from 47.4% in 2019

Cost of sales mainly consists of cost of raw materials, packages, supplies, salary of production unit’s staff, depreciations, kitchen utensils and space usage expense of production unit. Major part of