Direct Labor
Source: https://coachadib.com/module/6ac040624f4c5b44a5b8c08c
Automatic full-length draft. Uncertain wording and figures require review.

[00:00:00.560 – 00:00:16.800] Direct Labor Cost. Direct Labor Cost ni adalah cost untuk upah orang nak deliver service tu. Contohnya saya ambil yang ni lah eh. Kita ambil kita ada 50 job. Katalah kita buat cleaning team. Kita ada 50 job dalam sebulan.

[00:00:16.800 – 00:00:18.600] So untuk

[00:00:20.120 – 00:00:21.320] Bayar gaji

[00:00:21.320 – 00:00:23.680] Katalah nak bayar gaji RM5,000

[00:00:23.680 – 00:00:24.160] RM5,000

[00:00:25.060 – 00:00:27.700] Lepas tu adalah cleaning-cleaning lah

[00:00:27.700 – 00:00:28.980] Apa lah RM1,000 lah

[00:00:28.980 – 00:00:31.160] Kos bahan-bahan cleaning apa semua

[00:00:31.160 – 00:00:33.740] Lepas tu transportation dia pula RM500

[00:00:33.740 – 00:00:35.540] So total kos kita

[00:00:36.160 – 00:00:37.100] RM6,500

[00:00:37.100 – 00:00:40.500] Jadi yang ni kita bahagikan balik dengan jumlah job kita

[00:00:40.500 – 00:00:41.420] Kita dapat 50 job

[00:00:41.420 – 00:00:42.620] So katalah saya buka calculator

[00:00:42.620 – 00:00:44.080] Saya ambil kat sini

[00:00:44.080 – 00:00:48.120] kos sebulan dengan bayar gaji staff apa semua ni

[00:00:48.120 – 00:00:51.580] ataupun bayar ni lah dalam kes ni mungkin part timer

[00:00:52.640 – 00:00:55.340] bahagi pula dengan jumlah job yang dia boleh buat 50

[00:00:55.340 – 00:01:00.980] maksudnya kos per job ataupun kos COGS untuk per job 130

[00:01:00.980 – 00:01:04.040] dan inilah jatuh dalam kategori direct labor

[00:01:04.040 – 00:01:08.000] sebab direct labor ni dalam team company kita

[00:01:08.000 – 00:01:09.120] kita ada 4 department betul tak?

[00:01:09.260 – 00:01:13.180] kita ada team marketing, team sales, team operation dan juga team admin

[00:01:13.180 – 00:01:14.780] Biasanya operation ni

[00:01:14.780 – 00:01:17.040] Dia boleh jatuh bawah COGS

[00:01:17.040 – 00:01:18.660] Sebab operation ni adalah

[00:01:18.660 – 00:01:20.960] Cost manusia untuk deliver product

[00:01:20.960 – 00:01:23.060] Ataupun service tersebut

[00:01:23.060 – 00:01:24.100] Dia direct labor

[00:01:25.040 – 00:01:27.940] Basic salary bukan full labor cost

[00:01:27.940 – 00:01:29.860] Kira cost penuh sahaja

[00:01:29.860 – 00:01:30.700] Bukan gaji

[00:01:31.720 – 00:01:33.080] Maksudnya cost penuh lah

[00:01:33.080 – 00:01:35.000] Kita nak ambil semua cost-cost penuh

[00:01:35.000 – 00:01:35.860] Contohnya macam ni

[00:01:36.740 – 00:01:38.520] Basic gaji dia

[00:01:38.520 – 00:01:40.800] Campur dengan caruman KBSP dia

[00:01:40.800 – 00:01:41.680] Campur dengan allowance

[00:01:41.680 – 00:01:42.840] Itu maksudnya cost penuh

[00:01:42.840 – 00:01:44.700] Bukannya gaji je. Tak boleh kita ambil

[00:01:44.700 – 00:01:46.660] Oh saya bayar seorang designer ni

[00:01:46.660 – 00:01:48.560] Dia boleh buat 5 website

[00:01:48.560 – 00:01:50.980] Gaji dia RM3,000. Jangan ambil RM3,000 je

[00:01:50.980 – 00:01:52.660] Kita kena ambil RM3,000

[00:01:52.660 – 00:01:54.220] Campur lagi dengan

[00:01:55.080 – 00:01:57.120] Biasanya kena campur katalah RM3,000

[00:01:57.120 – 00:01:59.180] Campur dengan keribu SP, sok-sok apa semua ni

[00:01:59.180 – 00:02:00.820] Tambahlah ambillah 17%

[00:02:00.820 – 00:02:02.860] Paling maksimum. So kita kena caruman

[00:02:02.860 – 00:02:04.940] Dia dah RM500. Campur lagi

[00:02:04.940 – 00:02:07.020] Dengan dia nak claim-claim kecil-kecil-kecil

[00:02:07.020 – 00:02:08.600] Katalah ada lagi RM500. So

[00:02:08.600 – 00:02:10.420] Cost sebenarnya adalah RM4,000

[00:02:10.420 – 00:02:12.520] Dan designer tu boleh buat

[00:02:12.520 – 00:02:13.880] Katakanlah sebulan

[00:02:13.880 – 00:02:15.440] 5 website

[00:02:15.440 – 00:02:15.920] Maksudnya

[00:02:15.920 – 00:02:17.060] Kos untuk 1 website

[00:02:17.060 – 00:02:17.360] 800

[00:02:17.360 – 00:02:18.100] Faham tak?

[00:02:18.320 – 00:02:19.140] Macam itulah kiraan dia

[00:02:19.140 – 00:02:20.460] So kalau kita tengok

[00:02:20.460 – 00:02:21.280] Example dekat sini

[00:02:21.280 – 00:02:23.240] The basic gaji

[00:02:23.240 – 00:02:23.880] RM3,000

[00:02:23.880 – 00:02:25.380] Kita ada

[00:02:25.380 – 00:02:26.680] Carumain kredisipi

[00:02:26.680 – 00:02:27.020] Sok-so

[00:02:27.020 – 00:02:28.100] RM4,50

[00:02:28.100 – 00:02:29.680] Allow delivery

[00:02:29.680 – 00:02:30.680] RM1,50

[00:02:30.680 – 00:02:31.940] Berapa job

[00:02:31.940 – 00:02:32.560] Dia boleh deliver

[00:02:33.920 – 00:02:35.340] Dia boleh deliver berapa ni?

[00:02:35.740 – 00:02:36.940] Kos 1 jam

[00:02:36.940 – 00:02:37.520] Productivity

[00:02:37.520 – 00:02:38.740] Ini pula kita nak kira

[00:02:38.740 – 00:02:39.340] Per jam

[00:02:39.340 – 00:02:40.740] Kita andaikan dia

[00:02:40.740 – 00:02:42.360] 120 jam

[00:02:42.360 – 00:02:43.740] Maksudnya COGS ni guys

[00:02:43.740 – 00:02:45.360] Dia ada banyak cara nak kira

[00:02:45.360 – 00:02:47.160] Dia boleh kira cost per job

[00:02:47.880 – 00:02:50.380] Ataupun kita boleh kira cost per hour

[00:02:50.380 – 00:02:51.880] Bayangkan kita ada designer

[00:02:51.880 – 00:02:52.440] Contoh lah

[00:02:52.440 – 00:02:54.460] Saya ambil kiraan design

[00:02:54.460 – 00:02:56.420] Ambil kiraan pest control lah

[00:02:57.360 – 00:03:00.680] Perapa lama dia nak kena spray satu rumah

[00:03:00.680 – 00:03:01.740] Katalah 2 jam

[00:03:02.600 – 00:03:03.960] 3 jam lah maksimum

[00:03:03.960 – 00:03:05.000] 2 jam lah 2 jam

[00:03:05.000 – 00:03:08.580] So kita punya orang yang pergi rumah ke rumah

[00:03:08.580 – 00:03:11.340] Campur dengan KWSP so-so

[00:03:11.340 – 00:03:12.900] ini mungkin dah termasuk dengan dia punya

[00:03:12.900 – 00:03:14.420] allowance, commission dan sebagainya

[00:03:14.420 – 00:03:17.160] campur dengan caruman, campur dengan dia punya

[00:03:17.160 – 00:03:18.680] cost transportation $3,600

[00:03:19.660 – 00:03:21.260] dan kalau kita bahagikan

[00:03:21.260 – 00:03:23.360] benda ni dengan 120 jam

[00:03:23.360 – 00:03:24.880] dia boleh bekerja, kenapa 120 jam?

[00:03:25.060 – 00:03:25.920] sebab sebulan

[00:03:27.420 – 00:03:28.740] seminggu 40 jam

[00:03:28.740 – 00:03:31.100] macam mana dia dapat 8 jam sehari

[00:03:31.100 – 00:03:33.120] darab dengan 5 hari seminggu

[00:03:33.120 – 00:03:35.060] 40 jam, sebab kita tolak

[00:03:35.060 – 00:03:37.100] rehat, kan dia start

[00:03:37.100 – 00:03:38.600] 9 pagi habis pukul 6 petang

[00:03:38.600 – 00:03:40.500] so tolak rehat sejam

[00:03:40.500 – 00:03:41.880] Total 9 jam

[00:03:41.880 – 00:03:42.620] Tolak rehat sejam

[00:03:42.620 – 00:03:43.420] Dapat 8 jam

[00:03:43.420 – 00:03:45.080] Kalau company kita kerja

[00:03:45.080 – 00:03:46.040] 9 sampai 5

[00:03:46.040 – 00:03:47.520] 7 jam sahaja sebenarnya

[00:03:47.520 – 00:03:48.340] So maksud saya

[00:03:48.340 – 00:03:49.860] 7 darab dengan

[00:03:49.860 – 00:03:50.860] 5

[00:03:50.860 – 00:03:52.300] Ada yang 35 jam

[00:03:52.300 – 00:03:53.420] Ada yang 40 jam

[00:03:53.420 – 00:03:54.480] Jadi kita ambil general

[00:03:54.480 – 00:03:55.180] 40 jam lah

[00:03:55.180 – 00:03:56.880] Sebab company yang balik awal ni

[00:03:56.880 – 00:03:57.720] Biasanya rehat tu

[00:03:57.720 – 00:03:58.460] Dia tak kira sangat

[00:03:58.460 – 00:03:59.520] So kita assume

[00:03:59.520 – 00:04:00.740] Dia boleh bekerja 8 jam

[00:04:00.740 – 00:04:02.960] So 40 jam darab dengan

[00:04:02.960 – 00:04:04.520] 4 minggu

[00:04:05.980 – 00:04:07.180] 160 jam

[00:04:07.180 – 00:04:08.340] 120 jam

[00:04:08.340 – 00:04:09.440] Produktif

[00:04:12.160 – 00:04:14.200] 120 jam andaian capacity

[00:04:14.200 – 00:04:15.440] Maksudnya

[00:04:15.440 – 00:04:17.180] Dia ambillah tolak-tolak

[00:04:17.180 – 00:04:18.320] Dia dapat 160 jam

[00:04:18.320 – 00:04:20.220] Tapi tolak dengan 40 jam tu

[00:04:20.220 – 00:04:21.980] Alah benda-benda kecil-kecil

[00:04:21.980 – 00:04:22.680] Dia nak travel

[00:04:22.680 – 00:04:24.040] Meeting dengan company

[00:04:24.040 – 00:04:25.620] Town hall meeting ke apakah

[00:04:25.620 – 00:04:27.080] So team kita hanya ada

[00:04:27.080 – 00:04:29.280] 120 productive hour sahaja

[00:04:29.280 – 00:04:30.300] So bila kita bahagikan

[00:04:30.300 – 00:04:30.760] Kita tahu

[00:04:30.760 – 00:04:31.520] Oh

[00:04:31.520 – 00:04:33.260] Sejam 30 ringgit

[00:04:33.260 – 00:04:35.300] Jadi kalau aku nak spray racun satu rumah

[00:04:35.300 – 00:04:36.620] Kita buat pass control

[00:04:36.620 – 00:04:37.600] Satu rumah 2 jam

[00:04:37.600 – 00:04:38.720] Maksudnya 60 ringgit

[00:04:38.720 – 00:04:40.200] Cost hourly kita

[00:04:40.200 – 00:04:40.660] Faham tak?

[00:04:40.900 – 00:04:42.060] Itu lebih cantik sebenarnya

[00:04:42.060 – 00:04:42.640] Kalau kita boleh kira

[00:04:42.640 – 00:04:43.460] Jadi

[00:04:44.880 – 00:04:46.260] Inilah COGS

[00:04:46.260 – 00:04:47.460] Sebab tu

[00:04:47.460 – 00:04:48.900] Kalau ramai business owner

[00:04:48.900 – 00:04:51.160] Dia tak kira betul-betul COGS

[00:04:51.160 – 00:04:52.880] Rupanya margin dia nipis

[00:04:52.880 – 00:04:54.940] Margin untung dia tu nipis je

[00:04:54.940 – 00:04:55.440] Sebab

[00:04:55.440 – 00:04:57.500] COGS dia sangat-sangat tinggi

[00:04:57.500 – 00:04:59.340] Jadi kita kena kira COGS

[00:04:59.340 – 00:05:00.060] Dalam

[00:05:00.060 – 00:05:01.320] Business service

[00:05:01.320 – 00:05:02.360] Blueprint business service

[00:05:03.440 – 00:05:04.200] Gaji

[00:05:04.200 – 00:05:05.120] Operation

[00:05:05.120 – 00:05:06.140] Kebiasaannya

[00:05:06.140 – 00:05:07.820] Boleh dikonsider sebagai COGS

[00:05:07.820 – 00:05:08.200] Sebab

[00:05:08.200 – 00:05:08.920] kita ni

[00:05:09.980 – 00:05:12.040] people, human capital

[00:05:12.040 – 00:05:13.760] kita banyak menggunakan manusia

[00:05:13.760 – 00:05:16.000] sebab produk kita sebenarnya adalah team kita sendiri

[00:05:16.000 – 00:05:18.280] setuju tak? so kita boleh kira

[00:05:18.280 – 00:05:19.900] mereka sebagai COGS

[00:05:19.900 – 00:05:22.000] contohnya delivery service

[00:05:22.000 – 00:05:24.000] dia ambil 60% masa

[00:05:24.900 – 00:05:25.940] jadi ini

[00:05:25.940 – 00:05:27.760] kita allocate ni sebagai COGS

[00:05:27.760 – 00:05:29.220] 60% daripada masa dia

[00:05:30.560 – 00:05:31.700] kita kira

[00:05:31.700 – 00:05:33.920] oh rupanya

[00:05:33.920 – 00:05:36.320] 3600 ni kita boleh bahagikan

[00:05:36.320 – 00:05:37.160] dengan jumlah job

[00:05:37.160 – 00:05:39.420] So per job kita dapat RM30

[00:05:40.100 – 00:05:42.700] Ataupun sejam dapat RM30 contohnya

[00:05:42.700 – 00:05:45.480] Lagi 40% kita allocate pula untuk management

[00:05:45.480 – 00:05:48.200] Mestilah dia nak sambil report, masuk ofis dan sebagainya

[00:05:48.740 – 00:05:51.220] So ini pula kita consider sebagai OPEX

[00:05:51.220 – 00:05:53.740] Maksudnya tak perlulah kita ambil full gaji dia

[00:05:53.740 – 00:05:55.080] Untuk buat benda tu

[00:05:55.080 – 00:05:56.680] Mungkin dia juga ada buat benda-benda lain

[00:05:56.680 – 00:05:58.820] Contohnya tim kita tu dia buat 2 benda

[00:05:58.820 – 00:06:00.340] Dalam kes ni dia buat 2 benda

[00:06:00.340 – 00:06:02.660] Dia juga uruskan admin, dia juga buat delivery

[00:06:02.660 – 00:06:04.800] Tapi katakanlah kita ada designer

[00:06:04.800 – 00:06:08.840] Yang 100% memang kerja dia deliver pada customer je

[00:06:08.840 – 00:06:10.420] So the whole gaji dia tu

[00:06:11.140 – 00:06:13.140] Contoh macam dalam situasi ni

[00:06:13.140 – 00:06:14.620] Ini kita ambil kira full pula

[00:06:14.620 – 00:06:18.600] The whole gaji dia ni consider sebagai COGS

[00:06:18.600 – 00:06:20.360] Sebab dia memang tak ada buat kerja lain

[00:06:20.360 – 00:06:21.900] Tapi dalam kes yang ni pula

[00:06:21.900 – 00:06:23.140] Yang ni dia buat kerja lain

[00:06:23.140 – 00:06:23.660] Faham tak?

[00:06:23.900 – 00:06:24.760] Macam tu lah ibaratnya

[00:06:24.760 – 00:06:27.820] So yang ni satu orang tapi ada dua fungsi

[00:06:27.820 – 00:06:30.480] So kita jumpa dalam video yang seterusnya