การศึกษาโครงการ Value of Audit พบว่าสาเหตุหลักที่ทำให้ผู้มีส่วนได้ส่วนเสียหรือผู้ที่เกี่ยวข้อง ยังไม่เห็นคุณค่าของงานสอบบัญชี มาจากการขาดความเข้าใจในบทบาทหน้าที่ของผู้สอบบัญชี รวมทั้งทีมวิจัยยังได้ให้
beverage business under that brand “Casa Lapin” and 3 trademark licenses totaling value of 42,000,000 Baht. The Company set up the New Joint Venture (“JV”) with Coffee Project Co., Ltd (which its
trademark and the commission of product sales at 2% of sales under brand “DURO” that Hwa Fong Rubber Industry Company Limited is supplying customers And 1% from technical service fee . Which is a normal
business, featuring both house brand and other brand products. To date, the Company has 10 outlets (Phetchaburi, Kanchanaburi, Pattaya, Pak Chong, Sing Buri, Hua Hin, Sriracha, Phra Nakorn Sri Ayutthaya, Hat
business, featuring both house brand and other brand products. To date, the Company has 11 outlets (Phetchaburi, Kanchanaburi, Pattaya, Pak Chong, Sing Buri, Hua Hin, Sriracha, Phra Nakorn Sri Ayutthaya, Hat
of fixed asset 15 sets of brand new custom-made Automatic Guided Vehicle (AGV) Transaction date May 2018 Transaction amount Baht 2,086,695 Pricing policy At Book value (transaction amount) and near
company considered this transaction is reasonable and beneficial to the Company because this is to support sales in the early of next year. The purchasing of brand new machines requires high investment
completion Period Q4/2019 Acquisition Asset 3.61% of total asset in Q3/2018 (under the total value of the consideration criteria). The transaction size of the asset acquisition is not more than 15%, therefore