become inevitable and it is difficult to get out of the vicious cycle of debt. Consumerism, on the other hand, could largely overshadowed consumers? self-restraint and eventually entices them to spend
staff, as well as making it difficult to attract new talents. To improve the retention rate of high-potential employees, several audit firms started to adapt their strategy and policies concerning
นมารใ์นช่วงตน้ไตรมาส (สถานการณ์คลีคลายในเดือน มิถุนายน) ทาํใหก้าํลังการผลิตทีโรงงานนพวงศ์ ลดลงดว้ย ทงันีเมือเขา้สู่ระดบัการผลิตทีเหมาะสม (Optimum Level) และการติดตงัเครืองจกัรบางกระบวนการผลิตเสร็จสมบูรณ์ จะ
labor’s cost at the initial stage for training and development of the employee’s skill resulting the high manufacturing cost at the initial stage. If the Company reach the Optimum Level and the installation
to be continuously trained and developed their skills. This resulted in the production cost in the first period remained high. When reaching the optimum level and the installation of some machines is
เสือมราคาโรงงาน ทงัจาํนวน รวมทงัพนักงานในสายการผลิตซึงตอ้งผ่านการฝึกอบรมและพฒันาทักษะพนักงานอย่างต่อเนือง ทาํใหต้น้ทุนการผลิตในช่วงแรกยงัคงอยูใ่นอตัราสูง ทงันีเมือเขา้สู่ระดบัการผลิตทีเหมาะสม (Optimum
support project in the first quarter of 2019 is more difficult and varied than the previous year which effected higher cost than the first quarter of 2018 6. Cost of goods sold (E-Commerce) Cost of goods
was more difficult and varied than the previous year which effected higher cost. Therefore, the proportion of cost decreasing is less than the proportion of revenue decreasing. 6. Cost of goods sold
for equity crowdfunding. Furthermore, in the case of ICOs, imposing the aggregate limit would not be an effective investor protection mechanism. This is because it would be very difficult to enforce and
new clients in the COVID- 19 situation is quite difficult. The managements and team brainstorm for strategy how to propose work that is suitable for the COVID-19 situation as the alternatives to the