Direct Cost
Source: https://coachadib.com/module/6ac040624f4c5b44a5b8c08d
Automatic full-length draft. Uncertain wording and figures require review.

[00:00:00.270 – 00:00:21.470] Kalau tadi adalah direct labor, yang ni pula adalah direct cost. Tadi direct labor maksudnya pekerja kita, team operation memang buat service tu je. So dia direct labor. Tapi yang ni pula kita dah bercakap tentang direct cost. Apakah cost-cost yang directly impact untuk menghasilkan produk ataupun service tersebut? Selain mempower, apa lagi cost job tersebut?

[00:00:21.470 – 00:00:24.330] Trace job sebenar

[00:00:24.330 – 00:00:25.650] Kita kajilah

[00:00:25.650 – 00:00:27.370] Apakah job scope

[00:00:27.370 – 00:00:29.630] Job scope ni mesti ada cost

[00:00:29.630 – 00:00:32.870] Cost travel, cost untuk subcontractor

[00:00:32.870 – 00:00:34.630] Mesti ada cost-cost yang terlibat

[00:00:34.630 – 00:00:36.590] Jadi kita tanyalah setiap benda

[00:00:36.590 – 00:00:38.330] Job tu untuk siapa

[00:00:38.330 – 00:00:41.290] Kita tengok customer mana yang guna job ni

[00:00:41.290 – 00:00:42.330] So what that kita tahu

[00:00:42.330 – 00:00:44.050] COGS setiap satu customer

[00:00:44.050 – 00:00:46.250] Katalah kita tak boleh ambil exactly

[00:00:46.250 – 00:00:47.170] Kita ambil average

[00:00:47.170 – 00:00:48.670] Kita ada 5 customer

[00:00:48.670 – 00:00:49.510] Kita ambil average

[00:00:49.510 – 00:00:53.570] Okay, COGS yang ni 44%, 36%

[00:00:53.570 – 00:00:55.190] Macam itulah, sepatutnya COGS ni

[00:00:55.190 – 00:00:56.850] Dia almost fix setiap customer

[00:00:56.850 – 00:01:00.050] Tapi kalau tak dapat, kita boleh ambil secara average

[00:01:00.950 – 00:01:02.870] Untuk job mana, dia kongsi berapa job

[00:01:02.870 – 00:01:06.050] Ada delivery ke, ada acquisition sekali ke

[00:01:06.050 – 00:01:08.230] Ada marketing sekali ke, ada ad sekali ke

[00:01:08.230 – 00:01:12.170] Sebab biasanya untuk marketing dalam situasi accounting

[00:01:12.170 – 00:01:13.990] Dia masukkan dalam OPEX

[00:01:14.990 – 00:01:16.770] Contoh macam ni lah, kita ambil satu contoh

[00:01:18.110 – 00:01:19.770] travel, kita nak parking

[00:01:19.770 – 00:01:21.450] pergi ke rumah klien

[00:01:21.450 – 00:01:22.710] ke jumpa klien, RM30

[00:01:22.710 – 00:01:25.230] kos-kos material, raw mat

[00:01:25.230 – 00:01:27.870] RM40, bayar subcontractor

[00:01:27.870 – 00:01:29.090] pula untuk buat job tersebut

[00:01:29.090 – 00:01:31.030] dalam situasi ni mungkin paling logik

[00:01:31.030 – 00:01:32.830] account installer

[00:01:32.830 – 00:01:33.970] RM100

[00:01:34.710 – 00:01:37.530] jadi katalah dia ada guna apa-apa software

[00:01:37.530 – 00:01:39.410] software lah pula, equipment ke apa ke

[00:01:39.410 – 00:01:41.350] RM30, jadi direct

[00:01:41.350 – 00:01:43.490] cost untuk deliver service

[00:01:43.490 – 00:01:45.270] tersebut adalah RM200

[00:01:46.010 – 00:01:46.950] contohnya macam tu

[00:01:46.950 – 00:01:48.970] mungkin ini boleh jadi tour guide

[00:01:48.970 – 00:01:51.110] kita bayar di upah sehari RM100

[00:01:51.110 – 00:01:52.550] buat half day tour guide

[00:01:52.550 – 00:01:55.310] dia nak parking lagi, dia ada guna material

[00:01:55.310 – 00:01:56.930] bagi flyers ke

[00:01:56.930 – 00:01:58.710] bagi makan ke apa kan

[00:01:58.710 – 00:02:01.110] lepas tu dia ada pakai apa-apa software ke

[00:02:01.110 – 00:02:02.670] jadi kita kira

[00:02:02.670 – 00:02:05.110] untuk deliver satu job, apakah

[00:02:05.110 – 00:02:07.170] direct cost yang terlibat, itulah

[00:02:07.170 – 00:02:09.350] direct cost, dan contohnya

[00:02:09.350 – 00:02:11.230] kita ada training

[00:02:11.230 – 00:02:12.670] session untuk customer

[00:02:12.670 – 00:02:15.130] contoh kedua lah, kita akan

[00:02:15.130 – 00:02:16.470] education, training

[00:02:17.210 – 00:02:18.450] kita nak deliver

[00:02:19.090 – 00:02:20.850] training tu mesti pengen ada trainer

[00:02:20.850 – 00:02:23.190] so kita ada fee untuk trainer, ini pula

[00:02:23.190 – 00:02:24.010] direct labor cost

[00:02:25.370 – 00:02:27.130] venue, venue session ni

[00:02:27.130 – 00:02:29.130] ini ada direct cost

[00:02:29.130 – 00:02:31.250] ni cost direct juga tapi cost-cost lain lah

[00:02:31.250 – 00:02:32.770] bukan direct labor, tapi

[00:02:32.770 – 00:02:35.170] cost lain yang direct juga, contohnya kita

[00:02:35.170 – 00:02:36.150] nak sewa Dewan RM600

[00:02:37.170 – 00:02:39.070] claim untuk travel, transport

[00:02:39.070 – 00:02:40.990] ke Dewan tersebut, printing

[00:02:40.990 – 00:02:42.910] workbook material, jadi total

[00:02:42.910 – 00:02:45.130] COGS kita untuk deliver satu

[00:02:45.130 – 00:02:46.970] training session RM1,650

[00:02:46.970 – 00:02:48.970] ni delivery sahaja

[00:02:48.970 – 00:02:51.210] maksudnya nak deliver service tu

[00:02:51.210 – 00:02:52.150] iklan

[00:02:52.150 – 00:02:53.990] iklan kita katalah 300

[00:02:53.990 – 00:02:56.550] ini biasanya orang letak OPEX

[00:02:56.550 – 00:02:58.410] walaupun saya ni bukan cikgu account

[00:02:58.410 – 00:03:01.030] tapi saya suka langgar peraturan sikit

[00:03:01.030 – 00:03:02.990] sikit lah dekat bahagian iklan ni

[00:03:02.990 – 00:03:05.130] saya kurang

[00:03:05.130 – 00:03:06.830] suka letak dalam OPEX

[00:03:06.830 – 00:03:08.790] saya suka letak dalam COGS

[00:03:08.790 – 00:03:11.010] kenapa? katakanlah saya

[00:03:11.010 – 00:03:12.910] letak dalam COGS, at least saya tahu

[00:03:12.910 – 00:03:14.990] kos untuk saya acquire

[00:03:14.990 – 00:03:16.990] sebab katakanlah

[00:03:16.990 – 00:03:18.850] event ni, training ni, kita buat

[00:03:18.850 – 00:03:20.990] sebulan sekali, takkanlah

[00:03:20.990 – 00:03:23.050] setiap hari kita run

[00:03:23.050 – 00:03:25.030] ads, katalah kita buat setahun lagi

[00:03:25.030 – 00:03:26.770] lah kurang, kita buat setahun empat kali je

[00:03:26.770 – 00:03:28.870] maksudnya kita hanya run ads pada

[00:03:29.750 – 00:03:30.930] empat bulan sahaja

[00:03:30.930 – 00:03:32.870] dalam setahun, jadi kalau letak dalam OPEX

[00:03:32.870 – 00:03:34.750] ibaratnya kita run continuous

[00:03:34.750 – 00:03:36.490] non-stop run, itu maksudnya

[00:03:36.490 – 00:03:38.770] katakanlah anda punya iklan ni

[00:03:38.770 – 00:03:40.330] ada on-off, on-off

[00:03:40.330 – 00:03:43.110] Maksudnya ada bulan kita run

[00:03:43.110 – 00:03:44.270] Ada bulan kita stop

[00:03:44.270 – 00:03:46.950] Ada bulan kita kurangkan expand

[00:03:46.950 – 00:03:48.330] Sebab kita tak nak banyak sama customer

[00:03:48.330 – 00:03:49.850] Ada bulan kita naikkan expand

[00:03:50.590 – 00:03:52.590] Jadi better jangan letak kat sini

[00:03:52.590 – 00:03:54.470] Kita boleh masukkan ni dalam

[00:03:55.650 – 00:03:56.330] Combine

[00:03:56.330 – 00:03:58.950] Dalam COPEX

[00:03:58.950 – 00:04:00.430] Cuma saya akan ambil

[00:04:00.430 – 00:04:02.130] Berapa cost

[00:04:03.070 – 00:04:04.810] Untuk per customer

[00:04:04.810 – 00:04:06.170] Dalam case ni kita dah tahu 300

[00:04:06.170 – 00:04:07.410] Jadi kita boleh tambah total

[00:04:07.410 – 00:04:09.270] Jadi untuk COGS total

[00:04:09.270 – 00:04:10.950] sepatutnya dia akan jadi

[00:04:10.950 – 00:04:11.750] bukannya 1,600

[00:04:11.750 – 00:04:13.050] tambah lagi 300

[00:04:13.050 – 00:04:14.790] jadi 1,950

[00:04:14.790 – 00:04:16.010] itu contohnya

[00:04:16.010 – 00:04:17.730] sebab apa saya boleh buat macam ni

[00:04:17.730 – 00:04:19.870] sebab iklan ni memang 100%

[00:04:19.870 – 00:04:20.650] untuk

[00:04:20.650 – 00:04:22.750] projek training ni sahaja

[00:04:22.750 – 00:04:24.010] dia tak combine dengan iklan lain

[00:04:24.010 – 00:04:25.230] tapi katakanlah

[00:04:25.230 – 00:04:26.470] kita tak boleh buat macam tu

[00:04:26.470 – 00:04:28.850] kita punya iklan ni combine semua

[00:04:28.850 – 00:04:30.470] kita ada iklan awareness

[00:04:30.470 – 00:04:31.750] kita ada iklan

[00:04:32.570 – 00:04:34.510] produk A, produk B, produk C

[00:04:34.510 – 00:04:36.450] so kena masuk dalam OPEX

[00:04:36.450 – 00:04:37.510] dan katakanlah

[00:04:37.510 – 00:04:39.270] Lagi kalau kita dah ada fixed budget

[00:04:39.270 – 00:04:40.670] Kita beritahu kat team kita

[00:04:40.670 – 00:04:41.210] Okay guys

[00:04:41.210 – 00:04:43.410] Company punya budget untuk advertising

[00:04:43.410 – 00:04:44.770] RM3,000 je setiap bulan

[00:04:44.770 – 00:04:45.730] Jangan lebih RM3,000

[00:04:45.730 – 00:04:47.430] Maka yang tu masuk OPEX

[00:04:47.430 – 00:04:48.770] Sebab OPEX ni adalah

[00:04:48.770 – 00:04:49.770] Operational Expenses

[00:04:49.770 – 00:04:50.250] Dia adalah

[00:04:50.250 – 00:04:51.030] Boleh kata

[00:04:51.030 – 00:04:52.430] Cost tetap setiap bulan

[00:04:52.430 – 00:04:53.250] Yang kita kena bayar

[00:04:53.250 – 00:04:53.590] Bayar

[00:04:53.590 – 00:04:54.170] Bayar

[00:04:54.170 – 00:04:55.690] Tapi dalam case training

[00:04:55.690 – 00:04:56.630] Mungkin dia one off

[00:04:56.630 – 00:04:58.050] Kita tak nak masuk dalam OPEX

[00:04:58.050 – 00:04:59.530] Kita nak keluarkan dia

[00:04:59.530 – 00:05:00.830] Masuk dalam COGS

[00:05:00.830 – 00:05:01.510] Faham tak?

[00:05:01.730 – 00:05:01.830] Okay

[00:05:01.830 – 00:05:02.510] Kalau tak faham

[00:05:02.510 – 00:05:04.250] Boleh tanya yang lebih pakar

[00:05:04.250 – 00:05:04.850] Tapi

[00:05:04.850 – 00:05:06.590] Saya suka buat macam tu lah

[00:05:06.590 – 00:05:07.370] Sebab bagi saya

[00:05:07.370 – 00:05:09.310] lebih praktikal untuk produk

[00:05:09.310 – 00:05:11.450] yang kadang-kadang kita run, kadang-kadang kita tak run

[00:05:11.450 – 00:05:12.990] jumpa dalam video yang seterusnya