COGS Draf transkrip automatik penuh. Pembetulan istilah berdasarkan sumber direkodkan secara berasingan; tanda semakan menunjukkan perkataan yang perlu diperiksa. [00:00:00–00:00:24] 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. [semak: uncertain words] [00:00:24–00:00:26] Ok, tak tulis belakang sini [semak: uncertain words] [00:00:26–00:00:29] Cost of goods sold [semak: uncertain words] [00:00:30–00:00:34] Cost untuk menjual produk tersebut [00:00:34–00:00:35] Menghasilkan produk tersebut [00:00:35–00:00:37] Atau menghasilkan servis tersebut [00:00:37–00:00:38] Mungkin kalau nak senang faham [semak: uncertain words] [00:00:38–00:00:39] Kita tukar ini berada cost of servis sold [semak: uncertain words] [00:00:39–00:00:40] Contohnya lah [00:00:40–00:00:42] Tapi tak tepat lah [00:00:42–00:00:43] Kita pernah panggil goods [semak: uncertain words] [00:00:43–00:00:44] Sebab servis juga sebenarnya adalah [00:00:44–00:00:46] Satu bentuk goods nilai [00:00:46–00:00:48] Goods ni adalah benda yang bermanfaat [00:00:48–00:00:49] Yang customer boleh dapat value [00:00:49–00:00:50] Jadi [00:00:51–00:00:53] Kita pecahkan [00:00:53–00:00:54] Contohnya kerja-kerja technician [00:00:54–00:00:56] Yang kita upah harian [semak: uncertain words] [00:00:56–00:00:57] Itu adalah COGS [00:00:57–00:01:00] Sebab syarat COGS ni [00:01:00–00:01:01] Dia kena ada direct cost [00:01:01–00:01:03] COGS ni dia adalah [00:01:03–00:01:05] Direct labor cost [semak: uncertain words] [00:01:05–00:01:06] Maksudnya upah yang [00:01:06–00:01:08] Memang dibayar untuk service tersebut [00:01:08–00:01:10] Barulah kita boleh kira itu adalah cost service [00:01:10–00:01:11] Nak tahu cost service [00:01:11–00:01:13] Apa yang kita betul-betul bayar untuk service tu je [semak: uncertain words] [00:01:13–00:01:15] Kalau kita punya designer [00:01:15–00:01:16] Dia buat social media [00:01:16–00:01:17] Dia buat macam-macam marketing [00:01:17–00:01:18] Itu bukan COGS [00:01:18–00:01:19] Itu admin cost [00:01:19–00:01:20] Administration cost [00:01:20–00:01:21] Ataupun OPEX [00:01:21–00:01:22] Kita ada admin HR [00:01:22–00:01:23] itu bukan COGS [semak: uncertain words] [00:01:23–00:01:25] COGS ni betul-betul upah [semak: uncertain words] [00:01:25–00:01:26] nak deliver service tu [00:01:26–00:01:28] direct job punya cost [00:01:28–00:01:29] ni lah betul lah [semak: uncertain words] [00:01:29–00:01:30] delivery allocation [00:01:30–00:01:31] contohnya kita ada [00:01:31–00:01:32] allocate delivery [00:01:32–00:01:32] untuk [00:01:33–00:01:34] transportation [00:01:34–00:01:35] claim parking [00:01:35–00:01:36] untuk deliver tu [00:01:36–00:01:37] nak buat pass control tu [semak: uncertain words] [00:01:37–00:01:38] aku ada transportation [00:01:38–00:01:39] itu semua COGS [00:01:39–00:01:40] ok contohnya macam ni [semak: uncertain words] [00:01:41–00:01:42] kita ada [00:01:42–00:01:44] technician yang deliver job tu [00:01:44–00:01:44] itu COGS [00:01:44–00:01:45] kita ada [00:01:45–00:01:46] operation coordinator [00:01:47–00:01:48] yang nak [00:01:48–00:01:49] koordinatkan [00:01:49–00:01:50] job-job [00:01:50–00:01:51] kepada technician [00:01:51–00:01:52] itu pun COGS [00:01:53–00:01:54] kita ada pula [semak: uncertain words] [00:01:54–00:01:55] kos iklan [00:01:55–00:01:56] apa semua [00:01:56–00:01:56] team sale [semak: uncertain words] [00:01:56–00:01:57] itu OPEX [00:01:57–00:01:58] sebab dia tak menyumbang [00:01:58–00:01:59] directly kepada [00:01:59–00:02:00] penghasilan servis tersebut [00:02:00–00:02:01] kita asingkan dalam OPEX [00:02:01–00:02:02] tapi kalau [00:02:02–00:02:03] ads ni kita boleh kira [00:02:03–00:02:04] ok ads ni betul-betul [semak: uncertain words] [00:02:04–00:02:05] untuk servis ni je [00:02:05–00:02:06] katalah kita ada 5 servis [semak: number or amount] [00:02:06–00:02:08] kita boleh kira [00:02:08–00:02:09] untuk servis A [00:02:09–00:02:10] berapakah [00:02:10–00:02:11] kos ads untuk [00:02:11–00:02:12] kita dapatkan customer [00:02:12–00:02:13] untuk deliver [00:02:13–00:02:13] kos servis A [00:02:13–00:02:14] then kita boleh juga [00:02:14–00:02:15] cuba masukkan [00:02:15–00:02:16] dalam COGS [00:02:16–00:02:17] itu optional lah [00:02:19–00:02:19] dalam accounting [00:02:19–00:02:20] tak buat macam tu [00:02:20–00:02:21] tapi saya [00:02:21–00:02:22] prefer untuk buat macam tu [00:02:22–00:02:23] sebab saya nak tahu [00:02:23–00:02:24] kos sebenar untuk saya [semak: uncertain words] [00:02:24–00:02:25] acquire customer [00:02:25–00:02:26] saya biar masukkan [semak: uncertain words] [00:02:26–00:02:27] dalam COGS [00:02:27–00:02:28] tapi kalau tak dapat [00:02:28–00:02:30] kira segmen kan betul-betul [00:02:30–00:02:31] kita hanya tahu [00:02:31–00:02:32] sebulan aku spend [00:02:32–00:02:32] RM3000 [semak: number or amount] [00:02:32–00:02:33] tu jadi OPEX [00:02:33–00:02:34] operational expenses [semak: uncertain words] [00:02:34–00:02:36] OPEX stand for [00:02:36–00:02:37] operational [00:02:39–00:02:40] expenses [00:02:40–00:02:41] perbelanjaan [00:02:41–00:02:42] bulanan kita [00:02:42–00:02:43] expenses [00:02:46–00:02:47] kos operasi [00:02:47–00:02:47] bulanan [00:02:47–00:02:49] admin HR [00:02:49–00:02:50] memang OPEX [00:02:50–00:02:51] confirm OPEX [semak: uncertain words] [00:02:51–00:02:52] Laptop guna [00:02:52–00:02:53] Ini dah lain pula [semak: uncertain words] [00:02:53–00:02:55] Kalau kita beli aset-aset [00:02:55–00:02:55] Di bawah capex [semak: uncertain words] [00:02:55–00:02:56] Capex adalah [00:02:56–00:02:57] Stand for [00:02:57–00:02:59] Capital expenditure [00:02:59–00:03:00] Capital [00:03:01–00:03:02] Expenditure [00:03:03–00:03:04] Expenditure [00:03:04–00:03:05] Capital expenses lah [semak: uncertain words] [00:03:05–00:03:06] Pembelanjaan [00:03:06–00:03:08] Untuk pembelian aset [00:03:08–00:03:09] Yang ada nilai [00:03:09–00:03:09] Lebih setahun [00:03:09–00:03:10] Contoh kita beli laptop [00:03:10–00:03:11] Lepas tahun [00:03:11–00:03:13] Kita still ada nilai [00:03:13–00:03:14] Kita still boleh jual balik [00:03:14–00:03:14] Itulah [00:03:14–00:03:15] Kalau saya beli [00:03:15–00:03:16] Marker pen [00:03:16–00:03:17] Ini bukan aset [00:03:17–00:03:18] Sebab nilai dia [00:03:18–00:03:19] Habis dalam masa [00:03:19–00:03:20] 2-3 bulan [semak: number or amount] [00:03:20–00:03:21] Dah habis guna [00:03:21–00:03:21] Lepas tu tak boleh nak jual [semak: uncertain words] [00:03:21–00:03:23] So tu bukan capex lah [semak: uncertain words] [00:03:23–00:03:24] Capex ni adalah aset [00:03:24–00:03:25] Pembelian aset [00:03:25–00:03:26] Contoh kita ada ofis [00:03:26–00:03:27] Kita renovate [00:03:27–00:03:29] Ofis ni ada aset-aset dia [00:03:29–00:03:30] Ada account dia [00:03:30–00:03:30] Boleh jual balik [00:03:30–00:03:31] Boleh jual balik [00:03:31–00:03:32] Whiteboard boleh jual balik [00:03:32–00:03:33] Adalah cost-cost renovation tu eh [00:03:34–00:03:34] Jadi [semak: uncertain words] [00:03:35–00:03:36] Kenapa kita nak buat benda ni [00:03:36–00:03:37] Kita nak bezakan [00:03:37–00:03:38] Berapakah COGS [00:03:38–00:03:39] Berapakah OPEX [00:03:40–00:03:41] COGS adalah untuk [semak: uncertain words] [00:03:41–00:03:42] Deliver the service [00:03:42–00:03:43] OPEX adalah kita punya [00:03:43–00:03:44] Overhead keseluruhan [00:03:45–00:03:45] Office [00:03:45–00:03:47] Admin dan sebagainya [semak: uncertain words] [00:03:47–00:03:48] Dan biasanya ni [00:03:48–00:03:49] Dibayar per job [00:03:49–00:03:50] Kalau tak ada job [00:03:50–00:03:52] tak keluarlah COGS kita. OPEX ni [00:03:52–00:03:54] berlaku beza dia. Ada job ke tak ada job ke [semak: uncertain words] [00:03:54–00:03:56] still kena keluar RM30,000 setiap bulan. [semak: uncertain words, number or amount] [00:03:56–00:03:57] Itu beza paling besar. [semak: uncertain words] [00:03:58–00:04:00] So ini adalah cost per unit. Kita nak [semak: uncertain words] [00:04:00–00:04:01] kena tahu berapakah cost per unit. [00:04:02–00:04:04] Macam mana nak deliver dia? Kita bahagikan. [00:04:04–00:04:05] Contoh kita boleh deliver [00:04:06–00:04:08] sekian, kita bahagikan [00:04:08–00:04:10] kalau kita boleh deliver sebulan [semak: uncertain words] [00:04:10–00:04:12] 30 job sahaja, berapa cost per unit [semak: number or amount] [00:04:12–00:04:14] deliver. Ada tak contoh kat sini? [00:04:14–00:04:16] Saya tengok. Haa ni kot. Ok contohnya [semak: uncertain words] [00:04:16–00:04:18] kita buat satu service subscription [semak: uncertain words] [00:04:18–00:04:20] RM500 ni contohnya [semak: uncertain words, number or amount] [00:04:21–00:04:22] Kelas tuisyen lah kot [semak: uncertain words] [00:04:22–00:04:23] Untuk budak-budak [semak: uncertain words] [00:04:23–00:04:24] Contoh lah [semak: uncertain words] [00:04:24–00:04:26] Kita buat tuisyen untuk budak-budak [semak: uncertain words] [00:04:26–00:04:28] Kita punya labor cost [semak: uncertain words] [00:04:28–00:04:28] Nak bayar cikgu [semak: uncertain words] [00:04:28–00:04:29] Untuk buat tuisyen tu [00:04:29–00:04:30] RM140 [semak: number or amount] [00:04:33–00:04:34] Ni untuk apa ni [semak: uncertain words] [00:04:34–00:04:36] Ini private tutor lah kot [00:04:36–00:04:37] Mungkin private tutor lah [00:04:37–00:04:39] Kita upah cikgu [00:04:39–00:04:40] Upah cikgu tu [00:04:40–00:04:41] RM140 [semak: number or amount] [00:04:41–00:04:43] Mungkin sebulan ada 2 sesi [semak: uncertain words, number or amount] [00:04:43–00:04:44] Bahan material [00:04:44–00:04:45] Buku-buku [00:04:45–00:04:46] Printing dan apa semua [semak: uncertain words] [00:04:46–00:04:46] RM30 [semak: number or amount] [00:04:46–00:04:48] Dia nak travel pergi rumah [00:04:48–00:04:49] Kita bagi claim RM20 [semak: number or amount] [00:04:49–00:04:53] lepas tu benda-benda lain delivery tool apa benda kita sendiri [00:04:53–00:04:57] nak tak tahulah software ke apa ke 10 ringgit [semak: uncertain words, number or amount] [00:04:57–00:05:01] maksudnya package private tutor untuk kanak-kanak [00:05:01–00:05:05] sebulan dua kali datang ke rumah ataupun zoom ke apa ke contohnya [00:05:05–00:05:08] 200 ringgit jadi itulah kita punya COGS [semak: number or amount] [00:05:08–00:05:12] untuk satu servis jadi kalau 500 ringgit tolak dengan 200 [semak: number or amount] [00:05:12–00:05:16] kita ada 300 ringgit ini kita panggil sebagai ni GP [semak: uncertain words, number or amount] [00:05:16–00:05:18] GP ni stand for [semak: uncertain words] [00:05:18–00:05:19] gross margin [00:05:19–00:05:21] gross profit lah kita panggil [semak: uncertain words] [00:05:21–00:05:22] gross margin [00:05:23–00:05:24] ok so [semak: uncertain words] [00:05:25–00:05:26] itu contoh dia [00:05:26–00:05:29] next kita pergi pula kepada [00:05:29–00:05:30] tak cantik pula [semak: uncertain words] [00:05:34–00:05:34] ok [00:05:36–00:05:36] volume [00:05:36–00:05:39] bila volume bertambah [00:05:39–00:05:41] cost pun berubah sebab tu company [semak: uncertain words] [00:05:41–00:05:43] bila buat sikit dia mahal [00:05:43–00:05:45] tapi bila kita buat pukal dia jadi murah [00:05:45–00:05:47] contoh ambil service account [00:05:47–00:05:48] kita ada satu tim [semak: uncertain words] [00:05:49–00:05:51] seorang installer seorang ni [00:05:51–00:05:52] adalah satu tim [00:05:52–00:05:52] satu kereta lah [00:05:52–00:05:53] satu kereta ada tiga orang [00:05:53–00:05:56] so kalau job tak banyak [00:05:56–00:05:57] satu kereta tiga orang ni [00:05:57–00:05:59] boleh buat berapa bajik job [semak: uncertain words] [00:05:59–00:06:01] sebulan kerja 21 hari [semak: number or amount] [00:06:01–00:06:02] dia boleh buat 21 job [semak: number or amount] [00:06:02–00:06:04] ataupun pasang dua bajik aircon [semak: uncertain words] [00:06:04–00:06:05] dia boleh buat double [00:06:05–00:06:06] 42 job [semak: number or amount] [00:06:06–00:06:07] tapi kalau job tak banyak [00:06:07–00:06:08] dia boleh buat sikit [00:06:08–00:06:10] jadi tiba-tiba kos COGS kita [semak: uncertain words] [00:06:10–00:06:11] mahal [00:06:11–00:06:12] sebab gaji still kena bayar juga [semak: uncertain words] [00:06:12–00:06:14] gaji untuk upah dia tu [00:06:14–00:06:14] katakan lah [semak: uncertain words] [00:06:14–00:06:15] kecuali dia ni kontrak [00:06:15–00:06:17] saya ambil situasi ni eh [00:06:17–00:06:19] Kita ada 20 klien sebulan [semak: uncertain words, number or amount] [00:06:19–00:06:22] Kita nak bayar gaji dia orang [semak: uncertain words] [00:06:22–00:06:23] Macam saya kata tadi tu [00:06:23–00:06:24] Katalah account tadi tu [semak: uncertain words] [00:06:24–00:06:25] RM3,000 [semak: number or amount] [00:06:25–00:06:26] Ni katalah seorang [00:06:26–00:06:27] Cikgu ajar mengaji [00:06:27–00:06:29] Dia dapat 20 klien [semak: number or amount] [00:06:29–00:06:30] Yang ni pun cikgu ajar mengaji juga [00:06:30–00:06:31] Dapat 10 klien [semak: number or amount] [00:06:32–00:06:33] Kos mungkin berubah sikit [semak: uncertain words] [00:06:33–00:06:35] Bahan material tak banyak [00:06:35–00:06:36] RM50 per klien [semak: number or amount] [00:06:37–00:06:39] Tapi COGS total [00:06:40–00:06:41] RM4,000 [semak: number or amount] [00:06:41–00:06:41] Yang ni RM3,500 [semak: number or amount] [00:06:41–00:06:43] Cuma beza dia yang ni [00:06:43–00:06:45] RM4,000 bahagi dengan 20 klien [semak: number or amount] [00:06:45–00:06:46] 20 anak murid [semak: number or amount] [00:06:46–00:06:48] jadi rasalah murah sikit [semak: uncertain words] [00:06:48–00:06:50] 200, yang ni pula jadi mahal [semak: uncertain words, number or amount] [00:06:50–00:06:52] sebab tu COGS ni kita nak kira [00:06:52–00:06:53] cost per unit [00:06:53–00:06:56] cost untuk 1 unit deliver, so kita tahu [semak: number or amount] [00:06:56–00:06:58] kita punya sweet spot, dekat paras [00:06:58–00:07:00] mana yang company dah start profit dengan [00:07:00–00:07:02] healthy, permulaan kita mungkin negatif sekejap [semak: uncertain words] [00:07:02–00:07:04] ok, tapi kat mana yang kita [semak: uncertain words] [00:07:04–00:07:06] start profit, kat situ yang kita nak stay [00:07:06–00:07:08] dan itu adalah COGS, nak tahu lebih detail [00:07:08–00:07:10] ada modul lain saya sediakan, tak silap saya nama dia [semak: uncertain words] [00:07:10–00:07:12] cost structure, tapi kat sini saya just [00:07:12–00:07:14] nak buat introduction sikit lah, at least [00:07:14–00:07:16] pada modul topik yang seterusnya kita dah tahu [semak: uncertain words] [00:07:16–00:07:17] ok, jumpa di dalam video yang seterusnya [semak: uncertain words]