Direct Cost Draf transkrip automatik penuh. Pembetulan istilah berdasarkan sumber direkodkan secara berasingan; tanda semakan menunjukkan perkataan yang perlu diperiksa. [00:00:00–00:00:21] 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? [semak: uncertain words] [00:00:21–00:00:24] Trace job sebenar [00:00:24–00:00:25] Kita kajilah [semak: uncertain words] [00:00:25–00:00:27] Apakah job scope [00:00:27–00:00:29] Job scope ni mesti ada cost [00:00:29–00:00:32] Cost travel, cost untuk subcontractor [00:00:32–00:00:34] Mesti ada cost-cost yang terlibat [00:00:34–00:00:36] Jadi kita tanyalah setiap benda [00:00:36–00:00:38] Job tu untuk siapa [00:00:38–00:00:41] Kita tengok customer mana yang guna job ni [00:00:41–00:00:42] So what that kita tahu [semak: uncertain words] [00:00:42–00:00:44] COGS setiap satu customer [00:00:44–00:00:46] Katalah kita tak boleh ambil exactly [00:00:46–00:00:47] Kita ambil average [00:00:47–00:00:48] Kita ada 5 customer [semak: number or amount] [00:00:48–00:00:49] Kita ambil average [semak: uncertain words] [00:00:49–00:00:53] Okay, COGS yang ni 44%, 36% [semak: uncertain words, number or amount] [00:00:53–00:00:55] Macam itulah, sepatutnya COGS ni [00:00:55–00:00:56] Dia almost fix setiap customer [semak: uncertain words] [00:00:56–00:01:00] Tapi kalau tak dapat, kita boleh ambil secara average [semak: uncertain words] [00:01:00–00:01:02] Untuk job mana, dia kongsi berapa job [semak: uncertain words] [00:01:02–00:01:06] Ada delivery ke, ada acquisition sekali ke [00:01:06–00:01:08] Ada marketing sekali ke, ada ad sekali ke [semak: uncertain words] [00:01:08–00:01:12] Sebab biasanya untuk marketing dalam situasi accounting [00:01:12–00:01:13] Dia masukkan dalam OPEX [00:01:14–00:01:16] Contoh macam ni lah, kita ambil satu contoh [semak: uncertain words] [00:01:18–00:01:19] travel, kita nak parking [semak: uncertain words] [00:01:19–00:01:21] pergi ke rumah klien [00:01:21–00:01:22] ke jumpa klien, RM30 [semak: number or amount] [00:01:22–00:01:25] kos-kos material, raw mat [semak: uncertain words] [00:01:25–00:01:27] RM40, bayar subcontractor [semak: number or amount] [00:01:27–00:01:29] pula untuk buat job tersebut [00:01:29–00:01:31] dalam situasi ni mungkin paling logik [semak: uncertain words] [00:01:31–00:01:32] account installer [semak: uncertain words] [00:01:32–00:01:33] RM100 [semak: number or amount] [00:01:34–00:01:37] jadi katalah dia ada guna apa-apa software [00:01:37–00:01:39] software lah pula, equipment ke apa ke [semak: uncertain words] [00:01:39–00:01:41] RM30, jadi direct [semak: number or amount] [00:01:41–00:01:43] cost untuk deliver service [00:01:43–00:01:45] tersebut adalah RM200 [semak: number or amount] [00:01:46–00:01:46] contohnya macam tu [00:01:46–00:01:48] mungkin ini boleh jadi tour guide [00:01:48–00:01:51] kita bayar di upah sehari RM100 [semak: number or amount] [00:01:51–00:01:52] buat half day tour guide [00:01:52–00:01:55] dia nak parking lagi, dia ada guna material [00:01:55–00:01:56] bagi flyers ke [00:01:56–00:01:58] bagi makan ke apa kan [semak: uncertain words] [00:01:58–00:02:01] lepas tu dia ada pakai apa-apa software ke [00:02:01–00:02:02] jadi kita kira [00:02:02–00:02:05] untuk deliver satu job, apakah [00:02:05–00:02:07] direct cost yang terlibat, itulah [00:02:07–00:02:09] direct cost, dan contohnya [00:02:09–00:02:11] kita ada training [00:02:11–00:02:12] session untuk customer [00:02:12–00:02:15] contoh kedua lah, kita akan [00:02:15–00:02:16] education, training [semak: uncertain words] [00:02:17–00:02:18] kita nak deliver [semak: uncertain words] [00:02:19–00:02:20] training tu mesti pengen ada trainer [00:02:20–00:02:23] so kita ada fee untuk trainer, ini pula [00:02:23–00:02:24] direct labor cost [semak: uncertain words] [00:02:25–00:02:27] venue, venue session ni [00:02:27–00:02:29] ini ada direct cost [00:02:29–00:02:31] ni cost direct juga tapi cost-cost lain lah [00:02:31–00:02:32] bukan direct labor, tapi [00:02:32–00:02:35] cost lain yang direct juga, contohnya kita [00:02:35–00:02:36] nak sewa Dewan RM600 [semak: number or amount] [00:02:37–00:02:39] claim untuk travel, transport [semak: uncertain words] [00:02:39–00:02:40] ke Dewan tersebut, printing [00:02:40–00:02:42] workbook material, jadi total [00:02:42–00:02:45] COGS kita untuk deliver satu [00:02:45–00:02:46] training session RM1,650 [semak: number or amount] [00:02:46–00:02:48] ni delivery sahaja [semak: uncertain words] [00:02:48–00:02:51] maksudnya nak deliver service tu [00:02:51–00:02:52] iklan [00:02:52–00:02:53] iklan kita katalah 300 [semak: uncertain words, number or amount] [00:02:53–00:02:56] ini biasanya orang letak OPEX [00:02:56–00:02:58] walaupun saya ni bukan cikgu account [00:02:58–00:03:01] tapi saya suka langgar peraturan sikit [00:03:01–00:03:02] sikit lah dekat bahagian iklan ni [semak: uncertain words] [00:03:02–00:03:05] saya kurang [00:03:05–00:03:06] suka letak dalam OPEX [00:03:06–00:03:08] saya suka letak dalam COGS [00:03:08–00:03:11] kenapa? katakanlah saya [00:03:11–00:03:12] letak dalam COGS, at least saya tahu [semak: uncertain words] [00:03:12–00:03:14] kos untuk saya acquire [semak: uncertain words] [00:03:14–00:03:16] sebab katakanlah [00:03:16–00:03:18] event ni, training ni, kita buat [00:03:18–00:03:20] sebulan sekali, takkanlah [00:03:20–00:03:23] setiap hari kita run [00:03:23–00:03:25] ads, katalah kita buat setahun lagi [00:03:25–00:03:26] lah kurang, kita buat setahun empat kali je [00:03:26–00:03:28] maksudnya kita hanya run ads pada [00:03:29–00:03:30] empat bulan sahaja [00:03:30–00:03:32] dalam setahun, jadi kalau letak dalam OPEX [00:03:32–00:03:34] ibaratnya kita run continuous [00:03:34–00:03:36] non-stop run, itu maksudnya [00:03:36–00:03:38] katakanlah anda punya iklan ni [00:03:38–00:03:40] ada on-off, on-off [00:03:40–00:03:43] Maksudnya ada bulan kita run [semak: uncertain words] [00:03:43–00:03:44] Ada bulan kita stop [semak: uncertain words] [00:03:44–00:03:46] Ada bulan kita kurangkan expand [semak: uncertain words] [00:03:46–00:03:48] Sebab kita tak nak banyak sama customer [semak: uncertain words] [00:03:48–00:03:49] Ada bulan kita naikkan expand [00:03:50–00:03:52] Jadi better jangan letak kat sini [00:03:52–00:03:54] Kita boleh masukkan ni dalam [00:03:55–00:03:56] Combine [00:03:56–00:03:58] Dalam COPEX [semak: uncertain words] [00:03:58–00:04:00] Cuma saya akan ambil [00:04:00–00:04:02] Berapa cost [00:04:03–00:04:04] Untuk per customer [semak: uncertain words] [00:04:04–00:04:06] Dalam case ni kita dah tahu 300 [semak: uncertain words, number or amount] [00:04:06–00:04:07] Jadi kita boleh tambah total [00:04:07–00:04:09] Jadi untuk COGS total [semak: uncertain words] [00:04:09–00:04:10] sepatutnya dia akan jadi [00:04:10–00:04:11] bukannya 1,600 [semak: uncertain words, number or amount] [00:04:11–00:04:13] tambah lagi 300 [semak: number or amount] [00:04:13–00:04:14] jadi 1,950 [semak: uncertain words, number or amount] [00:04:14–00:04:16] itu contohnya [00:04:16–00:04:17] sebab apa saya boleh buat macam ni [00:04:17–00:04:19] sebab iklan ni memang 100% [semak: number or amount] [00:04:19–00:04:20] untuk [00:04:20–00:04:22] projek training ni sahaja [00:04:22–00:04:24] dia tak combine dengan iklan lain [00:04:24–00:04:25] tapi katakanlah [00:04:25–00:04:26] kita tak boleh buat macam tu [00:04:26–00:04:28] kita punya iklan ni combine semua [00:04:28–00:04:30] kita ada iklan awareness [00:04:30–00:04:31] kita ada iklan [00:04:32–00:04:34] produk A, produk B, produk C [00:04:34–00:04:36] so kena masuk dalam OPEX [00:04:36–00:04:37] dan katakanlah [00:04:37–00:04:39] Lagi kalau kita dah ada fixed budget [semak: uncertain words] [00:04:39–00:04:40] Kita beritahu kat team kita [semak: uncertain words] [00:04:40–00:04:41] Okay guys [semak: uncertain words] [00:04:41–00:04:43] Company punya budget untuk advertising [00:04:43–00:04:44] RM3,000 je setiap bulan [semak: number or amount] [00:04:44–00:04:45] Jangan lebih RM3,000 [semak: number or amount] [00:04:45–00:04:47] Maka yang tu masuk OPEX [00:04:47–00:04:48] Sebab OPEX ni adalah [00:04:48–00:04:49] Operational Expenses [00:04:49–00:04:50] Dia adalah [00:04:50–00:04:51] Boleh kata [semak: uncertain words] [00:04:51–00:04:52] Cost tetap setiap bulan [semak: uncertain words] [00:04:52–00:04:53] Yang kita kena bayar [00:04:53–00:04:53] Bayar [semak: uncertain words] [00:04:53–00:04:54] Bayar [semak: uncertain words] [00:04:54–00:04:55] Tapi dalam case training [00:04:55–00:04:56] Mungkin dia one off [00:04:56–00:04:58] Kita tak nak masuk dalam OPEX [00:04:58–00:04:59] Kita nak keluarkan dia [00:04:59–00:05:00] Masuk dalam COGS [semak: uncertain words] [00:05:00–00:05:01] Faham tak? [00:05:01–00:05:01] Okay [00:05:01–00:05:02] Kalau tak faham [00:05:02–00:05:04] Boleh tanya yang lebih pakar [00:05:04–00:05:04] Tapi [00:05:04–00:05:06] Saya suka buat macam tu lah [semak: uncertain words] [00:05:06–00:05:07] Sebab bagi saya [00:05:07–00:05:09] lebih praktikal untuk produk [00:05:09–00:05:11] yang kadang-kadang kita run, kadang-kadang kita tak run [00:05:11–00:05:12] jumpa dalam video yang seterusnya [semak: uncertain words]