Cost Per Unit
Source: https://coachadib.com/module/6ac040624f4c5b44a5b8c08e
Automatic full-length draft. Uncertain wording and figures require review.

[00:00:00.000 – 00:00:04.080] Cost untuk satu unit. Apakah cost per unit?

[00:00:04.280 – 00:00:06.300] Satu unit ni kita nak service customer kita

[00:00:06.300 – 00:00:10.580] ataupun produk ni untuk satu job ataupun satu service ni

[00:00:10.580 – 00:00:11.780] berapa cost sebenarnya?

[00:00:12.040 – 00:00:13.620] Saya recap balik apa yang kita belajar.

[00:00:14.060 – 00:00:15.660] Mula-mula kita dah belajar direct labor.

[00:00:16.140 – 00:00:17.400] Kita dah belajar direct cost.

[00:00:17.720 – 00:00:20.140] Baguslah. Dua-dua ni semua dalam COGS.

[00:00:20.380 – 00:00:22.740] Apa yang kita belajar ni semua ni dalam COGS.

[00:00:22.860 – 00:00:24.820] Sebab COGS dia melibatkan direct labor.

[00:00:24.940 – 00:00:25.580] Kita kena bezakan.

[00:00:26.060 – 00:00:29.180] Kalau staff-staff yang bukannya direct labor

[00:00:29.180 – 00:00:31.400] bukan team operation, itu memang masuk

[00:00:31.400 – 00:00:33.440] OPEX lah. Tapi kalau team operation yang

[00:00:33.440 – 00:00:35.540] memang dia deliver service pada customer

[00:00:35.540 – 00:00:37.360] ataupun produk pada customer, itu boleh

[00:00:37.360 – 00:00:39.540] consider sebagai direct label masuk bawah COGS

[00:00:39.540 – 00:00:41.480] direct cost pula kita kena consider

[00:00:41.480 – 00:00:42.980] macam saya kata tadi, iklan

[00:00:43.580 – 00:00:45.280] iklan ni antara benda yang 50-50

[00:00:45.280 – 00:00:47.540] kadang masuk, kadang tak masuk. Ok next pula

[00:00:47.540 – 00:00:49.660] bila dah tahu semua benda tu

[00:00:49.660 – 00:00:51.480] barulah kita boleh tahu cost

[00:00:51.480 – 00:00:53.480] per unit ataupun cost

[00:00:53.480 – 00:00:55.520] per service. Ok contohnya macam ni

[00:00:56.180 – 00:00:57.120] satu client

[00:00:57.860 – 00:00:59.840] Satu job, satu sesi

[00:00:59.840 – 00:01:01.940] Berapa kos dia? Kita tak tahu

[00:01:01.940 – 00:01:03.000] So, jom kita kira

[00:01:03.000 – 00:01:05.380] Ini example dia, kos per unit

[00:01:05.380 – 00:01:07.800] COGS ni, senang je, kita bahagi

[00:01:07.800 – 00:01:08.860] Dengan unit delivered

[00:01:09.480 – 00:01:11.440] Contoh, saya ambil situasi yang sama

[00:01:12.040 – 00:01:12.640] Training

[00:01:13.920 – 00:01:15.120] Session customer ni

[00:01:15.120 – 00:01:17.880] Katakanlah training ni yang hadir adalah

[00:01:17.880 – 00:01:20.080] 30 orang, jadi saya ambil

[00:01:21.320 – 00:01:22.180] Semua ni lah

[00:01:22.180 – 00:01:23.740] Ini kos iklan, saya tambah

[00:01:23.740 – 00:01:24.840] 1650

[00:01:24.840 – 00:01:26.660] Campur RM300

[00:01:26.660 – 00:01:28.820] Saya nak masukkan iklan sekali terus dalam

[00:01:28.820 – 00:01:30.100] Kursus ini

[00:01:30.100 – 00:01:32.760] So saya punya kursus untuk deliver the whole event

[00:01:32.760 – 00:01:34.980] Termasuk dengan ad RM1950

[00:01:34.980 – 00:01:35.980] Dekat RM2000

[00:01:37.180 – 00:01:40.220] Katakanlah saya deliver kepada 30 orang

[00:01:40.220 – 00:01:42.820] So saya boleh dapatkan kursus per student

[00:01:42.820 – 00:01:45.860] Saya bahagikan dengan 30 kepala

[00:01:45.860 – 00:01:46.440] 30 orang

[00:01:46.440 – 00:01:49.640] Dapatlah RM65 satu orang

[00:01:49.640 – 00:01:50.180] Faham tak?

[00:01:50.440 – 00:01:52.360] Itu adalah kursus per unit

[00:01:52.360 – 00:01:54.420] Unit yang kita guna kali ini adalah

[00:01:54.420 – 00:01:56.080] student, customer

[00:01:56.940 – 00:01:58.780] jadi dia macam-macam guys, kita boleh

[00:01:58.780 – 00:02:00.840] kira kos per klien, kos

[00:02:00.840 – 00:02:02.740] per job, macam kalau saya ambil kos per

[00:02:02.740 – 00:02:04.200] seminar, itu dah RM2,000 lah

[00:02:04.200 – 00:02:06.480] kos per satu sesi, RM2,000

[00:02:06.480 – 00:02:08.820] kos per klien, untuk seorang

[00:02:08.820 – 00:02:10.740] student, RM65, macam tadi

[00:02:10.740 – 00:02:12.660] jadi itulah formula dia

[00:02:12.660 – 00:02:14.660] kita bahagikan

[00:02:14.660 – 00:02:16.520] ok, dan

[00:02:16.520 – 00:02:18.880] ni contoh pula adalah kos yang

[00:02:18.880 – 00:02:20.920] retainer, retainer ni maksudnya dibayar

[00:02:20.920 – 00:02:22.940] bulan-bulan, dia kena commit

[00:02:22.940 – 00:02:25.120] subscription basis setiap bulan

[00:02:25.120 – 00:02:26.560] dia bayar RM6,000

[00:02:28.000 – 00:02:29.200] kita punya

[00:02:29.200 – 00:02:31.160] monthly COGS kita

[00:02:31.160 – 00:02:33.020] adalah RM6,000. Maksudnya kita nak kena

[00:02:33.020 – 00:02:34.600] bayar kepada

[00:02:34.600 – 00:02:36.800] kita punya team operation ke

[00:02:36.800 – 00:02:39.040] ataupun kepada part timer, contractor ke

[00:02:39.040 – 00:02:41.140] ataupun kos-kos semua RM6,000

[00:02:41.140 – 00:02:42.600] setiap bulan kena keluar RM60,000

[00:02:42.600 – 00:02:45.120] untuk servis 30 client. So bahagikanlah

[00:02:45.120 – 00:02:47.240] dapatlah RM200 per client

[00:02:47.240 – 00:02:48.860] semudah itu. Tapi jangan

[00:02:48.860 – 00:02:51.060] tambah kos-kos lain. Jangan tambah

[00:02:51.060 – 00:03:14.460] Indirect Cost. Ingat tak? Kita ada satu lagi guys, nama dia Indirect Cost. Indirect Cost ni, yang ni saya merahkan sikit eh. Dia adalah cost yang tak direct. Contohnya, branding tu indirect. Contohnya, bayar, admin, HR, itu indirect. Itu semua tak boleh masuk bawah CEGS. Itu kena masuk bawah OPEX. Operational Expenses.

[00:03:14.460 – 00:03:16.420] dia yang ni

[00:03:16.420 – 00:03:18.040] ni lah OPEX

[00:03:18.040 – 00:03:19.180] kena masuk bawah OPEX

[00:03:19.180 – 00:03:20.400] Operational Expenses

[00:03:20.400 – 00:03:21.940] sebab OPEX ni adalah

[00:03:21.940 – 00:03:22.340] cost

[00:03:22.340 – 00:03:23.980] yang kita boleh kata

[00:03:23.980 – 00:03:24.800] cost tetap lah

[00:03:24.800 – 00:03:26.380] sebab ini pun ada dua pula

[00:03:26.380 – 00:03:26.900] variable

[00:03:26.900 – 00:03:28.520] dengan fixed cost

[00:03:28.520 – 00:03:29.400] tapi senang cerita

[00:03:29.400 – 00:03:30.980] OPEX ni cost untuk

[00:03:30.980 – 00:03:32.060] keep the company running

[00:03:32.060 – 00:03:33.040] running, running, running

[00:03:33.040 – 00:03:34.240] setiap bulan kena running

[00:03:34.240 – 00:03:35.560] untuk ads ni

[00:03:35.560 – 00:03:36.520] dia subjective sikit

[00:03:36.520 – 00:03:38.680] ada je bulan yang kita tak run ads

[00:03:38.680 – 00:03:40.020] sebab kita guna content

[00:03:40.020 – 00:03:40.700] so that's why

[00:03:40.700 – 00:03:42.460] ads saya tak suka

[00:03:42.460 – 00:03:43.560] masukkan di dalam

[00:03:45.080 – 00:03:45.680] OPEX

[00:03:45.680 – 00:03:46.680] Saya suka asingkan dia

[00:03:46.680 – 00:03:47.400] Bawah COGS

[00:03:47.400 – 00:03:48.480] Dia ikut situasi

[00:03:48.480 – 00:03:48.820] Kampang-kampang

[00:03:48.820 – 00:03:50.140] Kalau kita memang

[00:03:50.140 – 00:03:50.980] Wajib run ads

[00:03:50.980 – 00:03:51.580] Tak run ads

[00:03:51.580 – 00:03:52.220] Kampang tak boleh running

[00:03:52.220 – 00:03:53.300] So dia kena masuk bawah

[00:03:54.680 – 00:03:55.280] OPEX

[00:03:55.280 – 00:03:56.380] Okay next pula

[00:03:56.380 – 00:03:57.340] Yang ni

[00:03:57.340 – 00:03:58.540] Dua scope

[00:03:58.540 – 00:03:59.560] Dua unit cost

[00:03:59.560 – 00:04:00.320] Contohnya

[00:04:00.320 – 00:04:01.380] Kita ada

[00:04:02.400 – 00:04:03.000] Jam

[00:04:03.000 – 00:04:03.800] Kita deliver

[00:04:03.800 – 00:04:05.240] Basic job

[00:04:05.240 – 00:04:05.760] Tiga jam

[00:04:05.760 – 00:04:06.900] Kalau complex job

[00:04:06.900 – 00:04:07.480] Sembilan jam

[00:04:07.480 – 00:04:08.600] Ni kan biasa kita buat

[00:04:08.600 – 00:04:09.220] Package-package

[00:04:09.220 – 00:04:10.600] Ni apa eh

[00:04:10.600 – 00:04:11.860] Contoh cleaning rumah lah

[00:04:11.860 – 00:04:12.800] Kita buat

[00:04:12.800 – 00:04:14.560] House cleaning 3 jam

[00:04:14.560 – 00:04:16.740] Oh ni babysitter

[00:04:17.500 – 00:04:19.260] Jaga anak dia 3 jam

[00:04:19.260 – 00:04:20.720] Ataupun jaga anak dia 9 jam

[00:04:20.720 – 00:04:23.020] So kita upah kita punya tim

[00:04:23.020 – 00:04:25.180] RM40 ataupun upah ni pun sama

[00:04:25.180 – 00:04:26.800] RM40 juga. Jadi kos dia

[00:04:26.800 – 00:04:28.360] RM40 daripada 3 jam RM120

[00:04:28.360 – 00:04:30.840] Yang ni pula RM40 daripada 9 jam

[00:04:30.840 – 00:04:33.140] RM360. Dan kos-kos lain

[00:04:33.140 – 00:04:34.840] Indirect kos adalah

[00:04:34.840 – 00:04:36.920] Banyak ni. Jadi kita kena kira

[00:04:38.040 – 00:04:39.180] Betul-betul

[00:04:39.180 – 00:04:40.220] Mengikut

[00:04:40.960 – 00:04:42.900] komponen tu, maksudnya kena darab per hour

[00:04:42.900 – 00:04:44.580] macam ni 140, yang ni

[00:04:44.580 – 00:04:46.660] 420, padahal client yang

[00:04:46.660 – 00:04:48.680] sama, tapi dua jenis

[00:04:48.680 – 00:04:50.460] job yang berbeza, jadi

[00:04:50.460 – 00:04:52.100] jangan ambil average pula kan, sebab

[00:04:52.100 – 00:04:54.140] tu saya tak suka banyak sangat package

[00:04:54.140 – 00:04:56.620] bila ada banyak sangat package ni, kadang-kadang

[00:04:56.620 – 00:04:58.240] kita tak perasan, package

[00:04:58.240 – 00:05:00.500] yang besar ni, margin dia lagi

[00:05:00.500 – 00:05:02.520] kurang daripada package yang kecil, kadang-kadang

[00:05:02.520 – 00:05:04.420] terbalik pula, package yang kecil ni

[00:05:04.420 – 00:05:06.420] yang starter ni, margin dia kecil

[00:05:06.420 – 00:05:08.280] package yang besar margin untung

[00:05:08.280 – 00:05:10.520] Lepas tu customer pula majority ambil package kecil

[00:05:10.520 – 00:05:12.280] So last kali tepuk dada tanya diri sini

[00:05:12.280 – 00:05:13.300] Kita nak package yang mana satu

[00:05:13.300 – 00:05:16.140] Kadang-kadang no option is the best option

[00:05:16.140 – 00:05:17.560] Satu package je lah

[00:05:17.560 – 00:05:20.540] Dah set terus COGS 40%

[00:05:20.540 – 00:05:22.480] GP margin profit kita

[00:05:22.480 – 00:05:24.520] Gross profit kita 60% settle

[00:05:24.520 – 00:05:26.000] Kalau nak buat package

[00:05:26.000 – 00:05:28.040] Pastikan kita protect margin kita

[00:05:28.040 – 00:05:30.360] Contoh kita ada package basic

[00:05:30.360 – 00:05:31.340] Ada package complete

[00:05:31.340 – 00:05:32.700] Package premium

[00:05:32.700 – 00:05:35.640] Pastikan dua-dua ni COGS kita

[00:05:35.640 – 00:05:37.140] Cantik contohnya

[00:05:37.140 – 00:05:38.660] Ini 30% basic

[00:05:38.660 – 00:05:40.820] Yang complete pun 30%

[00:05:40.820 – 00:05:41.600] Barulah cantik

[00:05:41.600 – 00:05:42.380] Tak nak lah pula

[00:05:42.380 – 00:05:43.620] Basic 30%

[00:05:43.620 – 00:05:45.200] Yang complete ni drop

[00:05:45.200 – 00:05:46.100] 20% je

[00:05:46.100 – 00:05:46.840] Eh apa ni

[00:05:46.840 – 00:05:47.560] Dah makan majin

[00:05:47.560 – 00:05:48.220] Ni tak bijak

[00:05:48.220 – 00:05:50.840] So kita jumpa dalam video yang seterusnya