Direct Labor Draf transkrip automatik penuh. Pembetulan istilah berdasarkan sumber direkodkan secara berasingan; tanda semakan menunjukkan perkataan yang perlu diperiksa. [00:00:00–00:00:16] 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. [semak: uncertain words, number or amount] [00:00:16–00:00:18] So untuk [semak: uncertain words] [00:00:20–00:00:21] Bayar gaji [00:00:21–00:00:23] Katalah nak bayar gaji RM5,000 [semak: number or amount] [00:00:23–00:00:24] RM5,000 [semak: number or amount] [00:00:25–00:00:27] Lepas tu adalah cleaning-cleaning lah [semak: uncertain words] [00:00:27–00:00:28] Apa lah RM1,000 lah [semak: uncertain words, number or amount] [00:00:28–00:00:31] Kos bahan-bahan cleaning apa semua [semak: uncertain words] [00:00:31–00:00:33] Lepas tu transportation dia pula RM500 [semak: number or amount] [00:00:33–00:00:35] So total kos kita [00:00:36–00:00:37] RM6,500 [semak: number or amount] [00:00:37–00:00:40] Jadi yang ni kita bahagikan balik dengan jumlah job kita [semak: uncertain words] [00:00:40–00:00:41] Kita dapat 50 job [semak: number or amount] [00:00:41–00:00:42] So katalah saya buka calculator [00:00:42–00:00:44] Saya ambil kat sini [00:00:44–00:00:48] kos sebulan dengan bayar gaji staff apa semua ni [semak: uncertain words] [00:00:48–00:00:51] ataupun bayar ni lah dalam kes ni mungkin part timer [semak: uncertain words] [00:00:52–00:00:55] bahagi pula dengan jumlah job yang dia boleh buat 50 [semak: number or amount] [00:00:55–00:01:00] maksudnya kos per job ataupun kos COGS untuk per job 130 [semak: number or amount] [00:01:00–00:01:04] dan inilah jatuh dalam kategori direct labor [semak: uncertain words] [00:01:04–00:01:08] sebab direct labor ni dalam team company kita [00:01:08–00:01:09] kita ada 4 department betul tak? [semak: number or amount] [00:01:09–00:01:13] kita ada team marketing, team sales, team operation dan juga team admin [00:01:13–00:01:14] Biasanya operation ni [00:01:14–00:01:17] Dia boleh jatuh bawah COGS [semak: uncertain words] [00:01:17–00:01:18] Sebab operation ni adalah [00:01:18–00:01:20] Cost manusia untuk deliver product [semak: uncertain words] [00:01:20–00:01:23] Ataupun service tersebut [00:01:23–00:01:24] Dia direct labor [semak: uncertain words] [00:01:25–00:01:27] Basic salary bukan full labor cost [semak: uncertain words] [00:01:27–00:01:29] Kira cost penuh sahaja [00:01:29–00:01:30] Bukan gaji [00:01:31–00:01:33] Maksudnya cost penuh lah [00:01:33–00:01:35] Kita nak ambil semua cost-cost penuh [00:01:35–00:01:35] Contohnya macam ni [00:01:36–00:01:38] Basic gaji dia [00:01:38–00:01:40] Campur dengan caruman KBSP dia [semak: uncertain words] [00:01:40–00:01:41] Campur dengan allowance [00:01:41–00:01:42] Itu maksudnya cost penuh [00:01:42–00:01:44] Bukannya gaji je. Tak boleh kita ambil [00:01:44–00:01:46] Oh saya bayar seorang designer ni [semak: uncertain words] [00:01:46–00:01:48] Dia boleh buat 5 website [semak: number or amount] [00:01:48–00:01:50] Gaji dia RM3,000. Jangan ambil RM3,000 je [semak: number or amount] [00:01:50–00:01:52] Kita kena ambil RM3,000 [semak: number or amount] [00:01:52–00:01:54] Campur lagi dengan [00:01:55–00:01:57] Biasanya kena campur katalah RM3,000 [semak: number or amount] [00:01:57–00:01:59] Campur dengan keribu SP, sok-sok apa semua ni [semak: uncertain words] [00:01:59–00:02:00] Tambahlah ambillah 17% [semak: number or amount] [00:02:00–00:02:02] Paling maksimum. So kita kena caruman [semak: uncertain words] [00:02:02–00:02:04] Dia dah RM500. Campur lagi [semak: uncertain words, number or amount] [00:02:04–00:02:07] Dengan dia nak claim-claim kecil-kecil-kecil [00:02:07–00:02:08] Katalah ada lagi RM500. So [semak: uncertain words, number or amount] [00:02:08–00:02:10] Cost sebenarnya adalah RM4,000 [semak: uncertain words, number or amount] [00:02:10–00:02:12] Dan designer tu boleh buat [00:02:12–00:02:13] Katakanlah sebulan [00:02:13–00:02:15] 5 website [semak: number or amount] [00:02:15–00:02:15] Maksudnya [00:02:15–00:02:17] Kos untuk 1 website [semak: uncertain words, number or amount] [00:02:17–00:02:17] 800 [semak: uncertain words, number or amount] [00:02:17–00:02:18] Faham tak? [00:02:18–00:02:19] Macam itulah kiraan dia [00:02:19–00:02:20] So kalau kita tengok [00:02:20–00:02:21] Example dekat sini [semak: uncertain words] [00:02:21–00:02:23] The basic gaji [semak: uncertain words] [00:02:23–00:02:23] RM3,000 [semak: uncertain words, number or amount] [00:02:23–00:02:25] Kita ada [00:02:25–00:02:26] Carumain kredisipi [semak: uncertain words] [00:02:26–00:02:27] Sok-so [semak: uncertain words] [00:02:27–00:02:28] RM4,50 [semak: number or amount] [00:02:28–00:02:29] Allow delivery [semak: uncertain words] [00:02:29–00:02:30] RM1,50 [semak: number or amount] [00:02:30–00:02:31] Berapa job [00:02:31–00:02:32] Dia boleh deliver [semak: uncertain words] [00:02:33–00:02:35] Dia boleh deliver berapa ni? [00:02:35–00:02:36] Kos 1 jam [semak: number or amount] [00:02:36–00:02:37] Productivity [semak: uncertain words] [00:02:37–00:02:38] Ini pula kita nak kira [00:02:38–00:02:39] Per jam [00:02:39–00:02:40] Kita andaikan dia [semak: uncertain words] [00:02:40–00:02:42] 120 jam [semak: number or amount] [00:02:42–00:02:43] Maksudnya COGS ni guys [00:02:43–00:02:45] Dia ada banyak cara nak kira [semak: uncertain words] [00:02:45–00:02:47] Dia boleh kira cost per job [semak: uncertain words] [00:02:47–00:02:50] Ataupun kita boleh kira cost per hour [semak: uncertain words] [00:02:50–00:02:51] Bayangkan kita ada designer [00:02:51–00:02:52] Contoh lah [00:02:52–00:02:54] Saya ambil kiraan design [semak: uncertain words] [00:02:54–00:02:56] Ambil kiraan pest control lah [semak: uncertain words] [00:02:57–00:03:00] Perapa lama dia nak kena spray satu rumah [00:03:00–00:03:01] Katalah 2 jam [semak: number or amount] [00:03:02–00:03:03] 3 jam lah maksimum [semak: number or amount] [00:03:03–00:03:05] 2 jam lah 2 jam [semak: number or amount] [00:03:05–00:03:08] So kita punya orang yang pergi rumah ke rumah [00:03:08–00:03:11] Campur dengan KWSP so-so [semak: uncertain words] [00:03:11–00:03:12] ini mungkin dah termasuk dengan dia punya [semak: uncertain words] [00:03:12–00:03:14] allowance, commission dan sebagainya [00:03:14–00:03:17] campur dengan caruman, campur dengan dia punya [semak: uncertain words] [00:03:17–00:03:18] cost transportation $3,600 [semak: uncertain words, number or amount] [00:03:19–00:03:21] dan kalau kita bahagikan [semak: uncertain words] [00:03:21–00:03:23] benda ni dengan 120 jam [semak: number or amount] [00:03:23–00:03:24] dia boleh bekerja, kenapa 120 jam? [semak: number or amount] [00:03:25–00:03:25] sebab sebulan [00:03:27–00:03:28] seminggu 40 jam [semak: number or amount] [00:03:28–00:03:31] macam mana dia dapat 8 jam sehari [semak: uncertain words, number or amount] [00:03:31–00:03:33] darab dengan 5 hari seminggu [semak: number or amount] [00:03:33–00:03:35] 40 jam, sebab kita tolak [semak: number or amount] [00:03:35–00:03:37] rehat, kan dia start [00:03:37–00:03:38] 9 pagi habis pukul 6 petang [semak: number or amount] [00:03:38–00:03:40] so tolak rehat sejam [00:03:40–00:03:41] Total 9 jam [semak: uncertain words, number or amount] [00:03:41–00:03:42] Tolak rehat sejam [00:03:42–00:03:43] Dapat 8 jam [semak: number or amount] [00:03:43–00:03:45] Kalau company kita kerja [00:03:45–00:03:46] 9 sampai 5 [semak: number or amount] [00:03:46–00:03:47] 7 jam sahaja sebenarnya [semak: number or amount] [00:03:47–00:03:48] So maksud saya [semak: uncertain words] [00:03:48–00:03:49] 7 darab dengan [semak: uncertain words, number or amount] [00:03:49–00:03:50] 5 [semak: number or amount] [00:03:50–00:03:52] Ada yang 35 jam [semak: number or amount] [00:03:52–00:03:53] Ada yang 40 jam [semak: number or amount] [00:03:53–00:03:54] Jadi kita ambil general [00:03:54–00:03:55] 40 jam lah [semak: number or amount] [00:03:55–00:03:56] Sebab company yang balik awal ni [00:03:56–00:03:57] Biasanya rehat tu [00:03:57–00:03:58] Dia tak kira sangat [semak: uncertain words] [00:03:58–00:03:59] So kita assume [00:03:59–00:04:00] Dia boleh bekerja 8 jam [semak: uncertain words, number or amount] [00:04:00–00:04:02] So 40 jam darab dengan [semak: number or amount] [00:04:02–00:04:04] 4 minggu [semak: number or amount] [00:04:05–00:04:07] 160 jam [semak: number or amount] [00:04:07–00:04:08] 120 jam [semak: number or amount] [00:04:08–00:04:09] Produktif [00:04:12–00:04:14] 120 jam andaian capacity [semak: uncertain words, number or amount] [00:04:14–00:04:15] Maksudnya [00:04:15–00:04:17] Dia ambillah tolak-tolak [semak: uncertain words] [00:04:17–00:04:18] Dia dapat 160 jam [semak: number or amount] [00:04:18–00:04:20] Tapi tolak dengan 40 jam tu [semak: number or amount] [00:04:20–00:04:21] Alah benda-benda kecil-kecil [00:04:21–00:04:22] Dia nak travel [00:04:22–00:04:24] Meeting dengan company [semak: uncertain words] [00:04:24–00:04:25] Town hall meeting ke apakah [00:04:25–00:04:27] So team kita hanya ada [00:04:27–00:04:29] 120 productive hour sahaja [semak: number or amount] [00:04:29–00:04:30] So bila kita bahagikan [00:04:30–00:04:30] Kita tahu [00:04:30–00:04:31] Oh [00:04:31–00:04:33] Sejam 30 ringgit [semak: uncertain words, number or amount] [00:04:33–00:04:35] Jadi kalau aku nak spray racun satu rumah [00:04:35–00:04:36] Kita buat pass control [semak: uncertain words] [00:04:36–00:04:37] Satu rumah 2 jam [semak: uncertain words, number or amount] [00:04:37–00:04:38] Maksudnya 60 ringgit [semak: number or amount] [00:04:38–00:04:40] Cost hourly kita [semak: uncertain words] [00:04:40–00:04:40] Faham tak? [00:04:40–00:04:42] Itu lebih cantik sebenarnya [00:04:42–00:04:42] Kalau kita boleh kira [00:04:42–00:04:43] Jadi [00:04:44–00:04:46] Inilah COGS [00:04:46–00:04:47] Sebab tu [00:04:47–00:04:48] Kalau ramai business owner [semak: uncertain words] [00:04:48–00:04:51] Dia tak kira betul-betul COGS [00:04:51–00:04:52] Rupanya margin dia nipis [semak: uncertain words] [00:04:52–00:04:54] Margin untung dia tu nipis je [00:04:54–00:04:55] Sebab [00:04:55–00:04:57] COGS dia sangat-sangat tinggi [00:04:57–00:04:59] Jadi kita kena kira COGS [00:04:59–00:05:00] Dalam [00:05:00–00:05:01] Business service [semak: uncertain words] [00:05:01–00:05:02] Blueprint business service [00:05:03–00:05:04] Gaji [00:05:04–00:05:05] Operation [semak: uncertain words] [00:05:05–00:05:06] Kebiasaannya [00:05:06–00:05:07] Boleh dikonsider sebagai COGS [00:05:07–00:05:08] Sebab [00:05:08–00:05:08] kita ni [00:05:09–00:05:12] people, human capital [00:05:12–00:05:13] kita banyak menggunakan manusia [semak: uncertain words] [00:05:13–00:05:16] sebab produk kita sebenarnya adalah team kita sendiri [semak: uncertain words] [00:05:16–00:05:18] setuju tak? so kita boleh kira [00:05:18–00:05:19] mereka sebagai COGS [00:05:19–00:05:22] contohnya delivery service [00:05:22–00:05:24] dia ambil 60% masa [semak: number or amount] [00:05:24–00:05:25] jadi ini [00:05:25–00:05:27] kita allocate ni sebagai COGS [00:05:27–00:05:29] 60% daripada masa dia [semak: number or amount] [00:05:30–00:05:31] kita kira [00:05:31–00:05:33] oh rupanya [00:05:33–00:05:36] 3600 ni kita boleh bahagikan [semak: number or amount] [00:05:36–00:05:37] dengan jumlah job [semak: uncertain words] [00:05:37–00:05:39] So per job kita dapat RM30 [semak: number or amount] [00:05:40–00:05:42] Ataupun sejam dapat RM30 contohnya [semak: number or amount] [00:05:42–00:05:45] Lagi 40% kita allocate pula untuk management [semak: uncertain words, number or amount] [00:05:45–00:05:48] Mestilah dia nak sambil report, masuk ofis dan sebagainya [semak: uncertain words] [00:05:48–00:05:51] So ini pula kita consider sebagai OPEX [00:05:51–00:05:53] Maksudnya tak perlulah kita ambil full gaji dia [00:05:53–00:05:55] Untuk buat benda tu [00:05:55–00:05:56] Mungkin dia juga ada buat benda-benda lain [00:05:56–00:05:58] Contohnya tim kita tu dia buat 2 benda [semak: number or amount] [00:05:58–00:06:00] Dalam kes ni dia buat 2 benda [semak: number or amount] [00:06:00–00:06:02] Dia juga uruskan admin, dia juga buat delivery [00:06:02–00:06:04] Tapi katakanlah kita ada designer [00:06:04–00:06:08] Yang 100% memang kerja dia deliver pada customer je [semak: number or amount] [00:06:08–00:06:10] So the whole gaji dia tu [semak: uncertain words] [00:06:11–00:06:13] Contoh macam dalam situasi ni [00:06:13–00:06:14] Ini kita ambil kira full pula [00:06:14–00:06:18] The whole gaji dia ni consider sebagai COGS [semak: uncertain words] [00:06:18–00:06:20] Sebab dia memang tak ada buat kerja lain [00:06:20–00:06:21] Tapi dalam kes yang ni pula [00:06:21–00:06:23] Yang ni dia buat kerja lain [00:06:23–00:06:23] Faham tak? [00:06:23–00:06:24] Macam tu lah ibaratnya [00:06:24–00:06:27] So yang ni satu orang tapi ada dua fungsi [semak: uncertain words] [00:06:27–00:06:30] So kita jumpa dalam video yang seterusnya [semak: uncertain words]