COGS
Source: https://coachadib.com/module/6ac0406091312412ad203c09
Automatic full-length draft. Uncertain wording and figures require review.

[00:00:00.000 – 00:00:24.240] Berapakah cost sebenar nak deliver service? Kita panggil sebagai COGS ataupun cost of goods sold. Bayangkan, sale masuk. Kita nak delivery. Delivery ni bukannya hantar shipping barang tak. Dalam service, dia panggil delivery ni cost nak deliver, fulfillment nak deliver service tu. Berapa cost dia? So itulah COGS. Cost untuk deliver. COGS ni maksudnya cost of goods sold.

[00:00:24.240 – 00:00:26.140] Ok, tak tulis belakang sini

[00:00:26.140 – 00:00:29.080] Cost of goods sold

[00:00:30.140 – 00:00:34.040] Cost untuk menjual produk tersebut

[00:00:34.040 – 00:00:35.700] Menghasilkan produk tersebut

[00:00:35.700 – 00:00:37.240] Atau menghasilkan servis tersebut

[00:00:37.240 – 00:00:38.380] Mungkin kalau nak senang faham

[00:00:38.380 – 00:00:39.960] Kita tukar ini berada cost of servis sold

[00:00:39.960 – 00:00:40.800] Contohnya lah

[00:00:40.800 – 00:00:42.040] Tapi tak tepat lah

[00:00:42.040 – 00:00:43.160] Kita pernah panggil goods

[00:00:43.160 – 00:00:44.860] Sebab servis juga sebenarnya adalah

[00:00:44.860 – 00:00:46.640] Satu bentuk goods nilai

[00:00:46.640 – 00:00:48.140] Goods ni adalah benda yang bermanfaat

[00:00:48.140 – 00:00:49.660] Yang customer boleh dapat value

[00:00:49.660 – 00:00:50.820] Jadi

[00:00:51.880 – 00:00:53.020] Kita pecahkan

[00:00:53.020 – 00:00:54.800] Contohnya kerja-kerja technician

[00:00:54.800 – 00:00:56.880] Yang kita upah harian

[00:00:56.880 – 00:00:57.960] Itu adalah COGS

[00:00:57.960 – 00:01:00.320] Sebab syarat COGS ni

[00:01:00.320 – 00:01:01.840] Dia kena ada direct cost

[00:01:01.840 – 00:01:03.680] COGS ni dia adalah

[00:01:03.680 – 00:01:05.260] Direct labor cost

[00:01:05.260 – 00:01:06.640] Maksudnya upah yang

[00:01:06.640 – 00:01:08.860] Memang dibayar untuk service tersebut

[00:01:08.860 – 00:01:10.760] Barulah kita boleh kira itu adalah cost service

[00:01:10.760 – 00:01:11.720] Nak tahu cost service

[00:01:11.720 – 00:01:13.720] Apa yang kita betul-betul bayar untuk service tu je

[00:01:13.720 – 00:01:15.200] Kalau kita punya designer

[00:01:15.200 – 00:01:16.200] Dia buat social media

[00:01:16.200 – 00:01:17.300] Dia buat macam-macam marketing

[00:01:17.300 – 00:01:18.160] Itu bukan COGS

[00:01:18.160 – 00:01:19.480] Itu admin cost

[00:01:19.480 – 00:01:20.560] Administration cost

[00:01:20.560 – 00:01:21.440] Ataupun OPEX

[00:01:21.440 – 00:01:22.940] Kita ada admin HR

[00:01:22.940 – 00:01:23.760] itu bukan COGS

[00:01:23.760 – 00:01:25.320] COGS ni betul-betul upah

[00:01:25.320 – 00:01:26.640] nak deliver service tu

[00:01:26.640 – 00:01:28.480] direct job punya cost

[00:01:28.480 – 00:01:29.220] ni lah betul lah

[00:01:29.220 – 00:01:30.200] delivery allocation

[00:01:30.200 – 00:01:31.020] contohnya kita ada

[00:01:31.020 – 00:01:32.060] allocate delivery

[00:01:32.060 – 00:01:32.780] untuk

[00:01:33.620 – 00:01:34.200] transportation

[00:01:34.200 – 00:01:35.280] claim parking

[00:01:35.280 – 00:01:36.220] untuk deliver tu

[00:01:36.220 – 00:01:37.260] nak buat pass control tu

[00:01:37.260 – 00:01:38.200] aku ada transportation

[00:01:38.200 – 00:01:39.200] itu semua COGS

[00:01:39.200 – 00:01:40.360] ok contohnya macam ni

[00:01:41.640 – 00:01:42.540] kita ada

[00:01:42.540 – 00:01:44.040] technician yang deliver job tu

[00:01:44.040 – 00:01:44.820] itu COGS

[00:01:44.820 – 00:01:45.980] kita ada

[00:01:45.980 – 00:01:46.980] operation coordinator

[00:01:47.860 – 00:01:48.740] yang nak

[00:01:48.740 – 00:01:49.860] koordinatkan

[00:01:49.860 – 00:01:50.820] job-job

[00:01:50.820 – 00:01:51.720] kepada technician

[00:01:51.720 – 00:01:52.760] itu pun COGS

[00:01:53.740 – 00:01:54.840] kita ada pula

[00:01:54.840 – 00:01:55.540] kos iklan

[00:01:55.540 – 00:01:56.000] apa semua

[00:01:56.000 – 00:01:56.480] team sale

[00:01:56.480 – 00:01:57.320] itu OPEX

[00:01:57.320 – 00:01:58.400] sebab dia tak menyumbang

[00:01:58.400 – 00:01:59.200] directly kepada

[00:01:59.200 – 00:02:00.440] penghasilan servis tersebut

[00:02:00.440 – 00:02:01.820] kita asingkan dalam OPEX

[00:02:01.820 – 00:02:02.640] tapi kalau

[00:02:02.640 – 00:02:03.940] ads ni kita boleh kira

[00:02:03.940 – 00:02:04.900] ok ads ni betul-betul

[00:02:04.900 – 00:02:05.700] untuk servis ni je

[00:02:05.700 – 00:02:06.920] katalah kita ada 5 servis

[00:02:06.920 – 00:02:08.400] kita boleh kira

[00:02:08.400 – 00:02:09.440] untuk servis A

[00:02:09.440 – 00:02:10.440] berapakah

[00:02:10.440 – 00:02:11.400] kos ads untuk

[00:02:11.400 – 00:02:12.740] kita dapatkan customer

[00:02:12.740 – 00:02:13.160] untuk deliver

[00:02:13.160 – 00:02:13.800] kos servis A

[00:02:13.800 – 00:02:14.920] then kita boleh juga

[00:02:14.920 – 00:02:15.800] cuba masukkan

[00:02:15.800 – 00:02:16.480] dalam COGS

[00:02:16.480 – 00:02:17.940] itu optional lah

[00:02:19.020 – 00:02:19.940] dalam accounting

[00:02:19.940 – 00:02:20.600] tak buat macam tu

[00:02:20.600 – 00:02:21.160] tapi saya

[00:02:21.160 – 00:02:22.580] prefer untuk buat macam tu

[00:02:22.580 – 00:02:23.280] sebab saya nak tahu

[00:02:23.280 – 00:02:24.440] kos sebenar untuk saya

[00:02:24.440 – 00:02:25.260] acquire customer

[00:02:25.260 – 00:02:26.740] saya biar masukkan

[00:02:26.740 – 00:02:27.540] dalam COGS

[00:02:27.540 – 00:02:28.620] tapi kalau tak dapat

[00:02:28.620 – 00:02:30.220] kira segmen kan betul-betul

[00:02:30.220 – 00:02:31.260] kita hanya tahu

[00:02:31.260 – 00:02:32.060] sebulan aku spend

[00:02:32.060 – 00:02:32.480] RM3000

[00:02:32.480 – 00:02:33.500] tu jadi OPEX

[00:02:33.500 – 00:02:34.920] operational expenses

[00:02:34.920 – 00:02:36.420] OPEX stand for

[00:02:36.420 – 00:02:37.560] operational

[00:02:39.240 – 00:02:40.020] expenses

[00:02:40.840 – 00:02:41.620] perbelanjaan

[00:02:41.620 – 00:02:42.580] bulanan kita

[00:02:42.580 – 00:02:43.880] expenses

[00:02:46.080 – 00:02:47.320] kos operasi

[00:02:47.320 – 00:02:47.640] bulanan

[00:02:47.640 – 00:02:49.400] admin HR

[00:02:49.400 – 00:02:50.160] memang OPEX

[00:02:50.160 – 00:02:51.220] confirm OPEX

[00:02:51.220 – 00:02:52.740] Laptop guna

[00:02:52.740 – 00:02:53.720] Ini dah lain pula

[00:02:53.720 – 00:02:55.040] Kalau kita beli aset-aset

[00:02:55.040 – 00:02:55.800] Di bawah capex

[00:02:55.800 – 00:02:56.740] Capex adalah

[00:02:56.740 – 00:02:57.400] Stand for

[00:02:57.400 – 00:02:59.220] Capital expenditure

[00:02:59.220 – 00:03:00.500] Capital

[00:03:01.800 – 00:03:02.440] Expenditure

[00:03:03.560 – 00:03:04.200] Expenditure

[00:03:04.200 – 00:03:05.700] Capital expenses lah

[00:03:05.700 – 00:03:06.420] Pembelanjaan

[00:03:06.420 – 00:03:08.000] Untuk pembelian aset

[00:03:08.000 – 00:03:09.020] Yang ada nilai

[00:03:09.020 – 00:03:09.600] Lebih setahun

[00:03:09.600 – 00:03:10.860] Contoh kita beli laptop

[00:03:10.860 – 00:03:11.800] Lepas tahun

[00:03:11.800 – 00:03:13.000] Kita still ada nilai

[00:03:13.000 – 00:03:14.100] Kita still boleh jual balik

[00:03:14.100 – 00:03:14.780] Itulah

[00:03:14.780 – 00:03:15.640] Kalau saya beli

[00:03:15.640 – 00:03:16.800] Marker pen

[00:03:16.800 – 00:03:17.460] Ini bukan aset

[00:03:17.460 – 00:03:18.200] Sebab nilai dia

[00:03:18.200 – 00:03:19.040] Habis dalam masa

[00:03:19.040 – 00:03:20.100] 2-3 bulan

[00:03:20.100 – 00:03:21.020] Dah habis guna

[00:03:21.020 – 00:03:21.780] Lepas tu tak boleh nak jual

[00:03:21.780 – 00:03:23.160] So tu bukan capex lah

[00:03:23.160 – 00:03:24.280] Capex ni adalah aset

[00:03:24.280 – 00:03:25.060] Pembelian aset

[00:03:25.540 – 00:03:26.720] Contoh kita ada ofis

[00:03:26.720 – 00:03:27.780] Kita renovate

[00:03:27.780 – 00:03:29.640] Ofis ni ada aset-aset dia

[00:03:29.640 – 00:03:30.320] Ada account dia

[00:03:30.320 – 00:03:30.940] Boleh jual balik

[00:03:30.940 – 00:03:31.500] Boleh jual balik

[00:03:31.500 – 00:03:32.360] Whiteboard boleh jual balik

[00:03:32.360 – 00:03:33.800] Adalah cost-cost renovation tu eh

[00:03:34.400 – 00:03:34.880] Jadi

[00:03:35.420 – 00:03:36.360] Kenapa kita nak buat benda ni

[00:03:36.360 – 00:03:37.140] Kita nak bezakan

[00:03:37.140 – 00:03:38.440] Berapakah COGS

[00:03:38.440 – 00:03:39.440] Berapakah OPEX

[00:03:40.440 – 00:03:41.480] COGS adalah untuk

[00:03:41.480 – 00:03:42.480] Deliver the service

[00:03:42.480 – 00:03:43.900] OPEX adalah kita punya

[00:03:43.900 – 00:03:44.860] Overhead keseluruhan

[00:03:45.480 – 00:03:45.960] Office

[00:03:45.960 – 00:03:47.380] Admin dan sebagainya

[00:03:47.380 – 00:03:48.580] Dan biasanya ni

[00:03:48.580 – 00:03:49.360] Dibayar per job

[00:03:49.360 – 00:03:50.160] Kalau tak ada job

[00:03:50.160 – 00:03:52.360] tak keluarlah COGS kita. OPEX ni

[00:03:52.360 – 00:03:54.420] berlaku beza dia. Ada job ke tak ada job ke

[00:03:54.420 – 00:03:56.240] still kena keluar RM30,000 setiap bulan.

[00:03:56.400 – 00:03:57.220] Itu beza paling besar.

[00:03:58.120 – 00:04:00.360] So ini adalah cost per unit. Kita nak

[00:04:00.360 – 00:04:01.780] kena tahu berapakah cost per unit.

[00:04:02.360 – 00:04:04.040] Macam mana nak deliver dia? Kita bahagikan.

[00:04:04.600 – 00:04:05.640] Contoh kita boleh deliver

[00:04:06.840 – 00:04:08.160] sekian, kita bahagikan

[00:04:08.160 – 00:04:10.040] kalau kita boleh deliver sebulan

[00:04:10.040 – 00:04:12.220] 30 job sahaja, berapa cost per unit

[00:04:12.220 – 00:04:14.180] deliver. Ada tak contoh kat sini?

[00:04:14.340 – 00:04:16.340] Saya tengok. Haa ni kot. Ok contohnya

[00:04:16.340 – 00:04:18.380] kita buat satu service subscription

[00:04:18.380 – 00:04:20.080] RM500 ni contohnya

[00:04:21.340 – 00:04:22.820] Kelas tuisyen lah kot

[00:04:22.820 – 00:04:23.720] Untuk budak-budak

[00:04:23.720 – 00:04:24.380] Contoh lah

[00:04:24.380 – 00:04:26.620] Kita buat tuisyen untuk budak-budak

[00:04:26.620 – 00:04:28.100] Kita punya labor cost

[00:04:28.100 – 00:04:28.820] Nak bayar cikgu

[00:04:28.820 – 00:04:29.660] Untuk buat tuisyen tu

[00:04:29.660 – 00:04:30.300] RM140

[00:04:33.360 – 00:04:34.440] Ni untuk apa ni

[00:04:34.440 – 00:04:36.480] Ini private tutor lah kot

[00:04:36.480 – 00:04:37.700] Mungkin private tutor lah

[00:04:37.700 – 00:04:39.220] Kita upah cikgu

[00:04:39.860 – 00:04:40.940] Upah cikgu tu

[00:04:40.940 – 00:04:41.500] RM140

[00:04:41.500 – 00:04:43.320] Mungkin sebulan ada 2 sesi

[00:04:43.320 – 00:04:44.820] Bahan material

[00:04:44.820 – 00:04:45.520] Buku-buku

[00:04:45.520 – 00:04:46.260] Printing dan apa semua

[00:04:46.260 – 00:04:46.640] RM30

[00:04:46.640 – 00:04:48.580] Dia nak travel pergi rumah

[00:04:48.580 – 00:04:49.520] Kita bagi claim RM20

[00:04:49.520 – 00:04:53.700] lepas tu benda-benda lain delivery tool apa benda kita sendiri

[00:04:53.700 – 00:04:57.440] nak tak tahulah software ke apa ke 10 ringgit

[00:04:57.440 – 00:05:01.200] maksudnya package private tutor untuk kanak-kanak

[00:05:01.200 – 00:05:05.280] sebulan dua kali datang ke rumah ataupun zoom ke apa ke contohnya

[00:05:05.280 – 00:05:08.700] 200 ringgit jadi itulah kita punya COGS

[00:05:08.700 – 00:05:12.420] untuk satu servis jadi kalau 500 ringgit tolak dengan 200

[00:05:12.420 – 00:05:16.080] kita ada 300 ringgit ini kita panggil sebagai ni GP

[00:05:16.080 – 00:05:18.100] GP ni stand for

[00:05:18.100 – 00:05:19.880] gross margin

[00:05:19.880 – 00:05:21.720] gross profit lah kita panggil

[00:05:21.720 – 00:05:22.320] gross margin

[00:05:23.260 – 00:05:24.560] ok so

[00:05:25.580 – 00:05:26.760] itu contoh dia

[00:05:26.760 – 00:05:29.000] next kita pergi pula kepada

[00:05:29.000 – 00:05:30.880] tak cantik pula

[00:05:34.020 – 00:05:34.740] ok

[00:05:36.060 – 00:05:36.780] volume

[00:05:36.780 – 00:05:39.160] bila volume bertambah

[00:05:39.160 – 00:05:41.240] cost pun berubah sebab tu company

[00:05:41.240 – 00:05:43.260] bila buat sikit dia mahal

[00:05:43.260 – 00:05:45.800] tapi bila kita buat pukal dia jadi murah

[00:05:45.800 – 00:05:47.580] contoh ambil service account

[00:05:47.580 – 00:05:48.520] kita ada satu tim

[00:05:49.360 – 00:05:51.020] seorang installer seorang ni

[00:05:51.020 – 00:05:52.040] adalah satu tim

[00:05:52.040 – 00:05:52.760] satu kereta lah

[00:05:52.760 – 00:05:53.800] satu kereta ada tiga orang

[00:05:53.800 – 00:05:56.140] so kalau job tak banyak

[00:05:56.140 – 00:05:57.640] satu kereta tiga orang ni

[00:05:57.640 – 00:05:59.460] boleh buat berapa bajik job

[00:05:59.460 – 00:06:01.360] sebulan kerja 21 hari

[00:06:01.360 – 00:06:02.200] dia boleh buat 21 job

[00:06:02.780 – 00:06:04.480] ataupun pasang dua bajik aircon

[00:06:04.480 – 00:06:05.200] dia boleh buat double

[00:06:05.200 – 00:06:06.080] 42 job

[00:06:06.080 – 00:06:07.800] tapi kalau job tak banyak

[00:06:07.800 – 00:06:08.660] dia boleh buat sikit

[00:06:08.660 – 00:06:10.320] jadi tiba-tiba kos COGS kita

[00:06:10.320 – 00:06:11.240] mahal

[00:06:11.240 – 00:06:12.660] sebab gaji still kena bayar juga

[00:06:12.660 – 00:06:14.140] gaji untuk upah dia tu

[00:06:14.140 – 00:06:14.820] katakan lah

[00:06:14.820 – 00:06:15.780] kecuali dia ni kontrak

[00:06:15.780 – 00:06:17.220] saya ambil situasi ni eh

[00:06:17.820 – 00:06:19.300] Kita ada 20 klien sebulan

[00:06:19.940 – 00:06:22.660] Kita nak bayar gaji dia orang

[00:06:22.660 – 00:06:23.440] Macam saya kata tadi tu

[00:06:23.440 – 00:06:24.420] Katalah account tadi tu

[00:06:24.420 – 00:06:25.060] RM3,000

[00:06:25.060 – 00:06:26.400] Ni katalah seorang

[00:06:26.400 – 00:06:27.840] Cikgu ajar mengaji

[00:06:27.840 – 00:06:29.180] Dia dapat 20 klien

[00:06:29.180 – 00:06:30.620] Yang ni pun cikgu ajar mengaji juga

[00:06:30.620 – 00:06:31.520] Dapat 10 klien

[00:06:32.160 – 00:06:33.960] Kos mungkin berubah sikit

[00:06:33.960 – 00:06:35.560] Bahan material tak banyak

[00:06:35.560 – 00:06:36.520] RM50 per klien

[00:06:37.580 – 00:06:39.160] Tapi COGS total

[00:06:40.500 – 00:06:41.340] RM4,000

[00:06:41.340 – 00:06:41.880] Yang ni RM3,500

[00:06:41.880 – 00:06:43.320] Cuma beza dia yang ni

[00:06:43.320 – 00:06:45.380] RM4,000 bahagi dengan 20 klien

[00:06:45.380 – 00:06:46.600] 20 anak murid

[00:06:46.600 – 00:06:48.080] jadi rasalah murah sikit

[00:06:48.640 – 00:06:50.320] 200, yang ni pula jadi mahal

[00:06:50.320 – 00:06:52.300] sebab tu COGS ni kita nak kira

[00:06:52.300 – 00:06:53.380] cost per unit

[00:06:53.380 – 00:06:56.080] cost untuk 1 unit deliver, so kita tahu

[00:06:56.080 – 00:06:58.400] kita punya sweet spot, dekat paras

[00:06:58.400 – 00:07:00.340] mana yang company dah start profit dengan

[00:07:00.340 – 00:07:02.460] healthy, permulaan kita mungkin negatif sekejap

[00:07:02.460 – 00:07:04.140] ok, tapi kat mana yang kita

[00:07:04.140 – 00:07:06.060] start profit, kat situ yang kita nak stay

[00:07:06.060 – 00:07:08.520] dan itu adalah COGS, nak tahu lebih detail

[00:07:08.520 – 00:07:10.520] ada modul lain saya sediakan, tak silap saya nama dia

[00:07:10.520 – 00:07:12.500] cost structure, tapi kat sini saya just

[00:07:12.500 – 00:07:14.280] nak buat introduction sikit lah, at least

[00:07:14.280 – 00:07:16.340] pada modul topik yang seterusnya kita dah tahu

[00:07:16.340 – 00:07:17.680] ok, jumpa di dalam video yang seterusnya