Cost Per Unit Draf transkrip automatik penuh. Pembetulan istilah berdasarkan sumber direkodkan secara berasingan; tanda semakan menunjukkan perkataan yang perlu diperiksa. [00:00:00–00:00:04] Cost untuk satu unit. Apakah cost per unit? [semak: uncertain words] [00:00:04–00:00:06] Satu unit ni kita nak service customer kita [semak: uncertain words] [00:00:06–00:00:10] ataupun produk ni untuk satu job ataupun satu service ni [00:00:10–00:00:11] berapa cost sebenarnya? [00:00:12–00:00:13] Saya recap balik apa yang kita belajar. [semak: uncertain words] [00:00:14–00:00:15] Mula-mula kita dah belajar direct labor. [00:00:16–00:00:17] Kita dah belajar direct cost. [00:00:17–00:00:20] Baguslah. Dua-dua ni semua dalam COGS. [00:00:20–00:00:22] Apa yang kita belajar ni semua ni dalam COGS. [00:00:22–00:00:24] Sebab COGS dia melibatkan direct labor. [00:00:24–00:00:25] Kita kena bezakan. [00:00:26–00:00:29] Kalau staff-staff yang bukannya direct labor [00:00:29–00:00:31] bukan team operation, itu memang masuk [semak: uncertain words] [00:00:31–00:00:33] OPEX lah. Tapi kalau team operation yang [semak: uncertain words] [00:00:33–00:00:35] memang dia deliver service pada customer [00:00:35–00:00:37] ataupun produk pada customer, itu boleh [semak: uncertain words] [00:00:37–00:00:39] consider sebagai direct label masuk bawah COGS [00:00:39–00:00:41] direct cost pula kita kena consider [semak: uncertain words] [00:00:41–00:00:42] macam saya kata tadi, iklan [00:00:43–00:00:45] iklan ni antara benda yang 50-50 [semak: number or amount] [00:00:45–00:00:47] kadang masuk, kadang tak masuk. Ok next pula [semak: uncertain words] [00:00:47–00:00:49] bila dah tahu semua benda tu [00:00:49–00:00:51] barulah kita boleh tahu cost [00:00:51–00:00:53] per unit ataupun cost [00:00:53–00:00:55] per service. Ok contohnya macam ni [semak: uncertain words] [00:00:56–00:00:57] satu client [00:00:57–00:00:59] Satu job, satu sesi [00:00:59–00:01:01] Berapa kos dia? Kita tak tahu [semak: uncertain words] [00:01:01–00:01:03] So, jom kita kira [semak: uncertain words] [00:01:03–00:01:05] Ini example dia, kos per unit [00:01:05–00:01:07] COGS ni, senang je, kita bahagi [00:01:07–00:01:08] Dengan unit delivered [semak: uncertain words] [00:01:09–00:01:11] Contoh, saya ambil situasi yang sama [00:01:12–00:01:12] Training [00:01:13–00:01:15] Session customer ni [00:01:15–00:01:17] Katakanlah training ni yang hadir adalah [semak: uncertain words] [00:01:17–00:01:20] 30 orang, jadi saya ambil [semak: number or amount] [00:01:21–00:01:22] Semua ni lah [00:01:22–00:01:23] Ini kos iklan, saya tambah [semak: uncertain words] [00:01:23–00:01:24] 1650 [semak: number or amount] [00:01:24–00:01:26] Campur RM300 [semak: number or amount] [00:01:26–00:01:28] Saya nak masukkan iklan sekali terus dalam [semak: uncertain words] [00:01:28–00:01:30] Kursus ini [semak: uncertain words] [00:01:30–00:01:32] So saya punya kursus untuk deliver the whole event [semak: uncertain words] [00:01:32–00:01:34] Termasuk dengan ad RM1950 [semak: uncertain words, number or amount] [00:01:34–00:01:35] Dekat RM2000 [semak: number or amount] [00:01:37–00:01:40] Katakanlah saya deliver kepada 30 orang [semak: number or amount] [00:01:40–00:01:42] So saya boleh dapatkan kursus per student [00:01:42–00:01:45] Saya bahagikan dengan 30 kepala [semak: number or amount] [00:01:45–00:01:46] 30 orang [semak: uncertain words, number or amount] [00:01:46–00:01:49] Dapatlah RM65 satu orang [semak: number or amount] [00:01:49–00:01:50] Faham tak? [00:01:50–00:01:52] Itu adalah kursus per unit [00:01:52–00:01:54] Unit yang kita guna kali ini adalah [semak: uncertain words] [00:01:54–00:01:56] student, customer [semak: uncertain words] [00:01:56–00:01:58] jadi dia macam-macam guys, kita boleh [semak: uncertain words] [00:01:58–00:02:00] kira kos per klien, kos [semak: uncertain words] [00:02:00–00:02:02] per job, macam kalau saya ambil kos per [00:02:02–00:02:04] seminar, itu dah RM2,000 lah [semak: number or amount] [00:02:04–00:02:06] kos per satu sesi, RM2,000 [semak: uncertain words, number or amount] [00:02:06–00:02:08] kos per klien, untuk seorang [00:02:08–00:02:10] student, RM65, macam tadi [semak: number or amount] [00:02:10–00:02:12] jadi itulah formula dia [00:02:12–00:02:14] kita bahagikan [00:02:14–00:02:16] ok, dan [semak: uncertain words] [00:02:16–00:02:18] ni contoh pula adalah kos yang [00:02:18–00:02:20] retainer, retainer ni maksudnya dibayar [00:02:20–00:02:22] bulan-bulan, dia kena commit [00:02:22–00:02:25] subscription basis setiap bulan [00:02:25–00:02:26] dia bayar RM6,000 [semak: uncertain words, number or amount] [00:02:28–00:02:29] kita punya [semak: uncertain words] [00:02:29–00:02:31] monthly COGS kita [semak: uncertain words] [00:02:31–00:02:33] adalah RM6,000. Maksudnya kita nak kena [semak: number or amount] [00:02:33–00:02:34] bayar kepada [00:02:34–00:02:36] kita punya team operation ke [00:02:36–00:02:39] ataupun kepada part timer, contractor ke [semak: uncertain words] [00:02:39–00:02:41] ataupun kos-kos semua RM6,000 [semak: number or amount] [00:02:41–00:02:42] setiap bulan kena keluar RM60,000 [semak: number or amount] [00:02:42–00:02:45] untuk servis 30 client. So bahagikanlah [semak: uncertain words, number or amount] [00:02:45–00:02:47] dapatlah RM200 per client [semak: number or amount] [00:02:47–00:02:48] semudah itu. Tapi jangan [00:02:48–00:02:51] tambah kos-kos lain. Jangan tambah [00:02:51–00:03:14] 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. [semak: uncertain words] [00:03:14–00:03:16] dia yang ni [semak: uncertain words] [00:03:16–00:03:18] ni lah OPEX [semak: uncertain words] [00:03:18–00:03:19] kena masuk bawah OPEX [00:03:19–00:03:20] Operational Expenses [semak: uncertain words] [00:03:20–00:03:21] sebab OPEX ni adalah [00:03:21–00:03:22] cost [semak: uncertain words] [00:03:22–00:03:23] yang kita boleh kata [00:03:23–00:03:24] cost tetap lah [00:03:24–00:03:26] sebab ini pun ada dua pula [semak: uncertain words] [00:03:26–00:03:26] variable [00:03:26–00:03:28] dengan fixed cost [00:03:28–00:03:29] tapi senang cerita [00:03:29–00:03:30] OPEX ni cost untuk [00:03:30–00:03:32] keep the company running [00:03:32–00:03:33] running, running, running [00:03:33–00:03:34] setiap bulan kena running [00:03:34–00:03:35] untuk ads ni [00:03:35–00:03:36] dia subjective sikit [00:03:36–00:03:38] ada je bulan yang kita tak run ads [00:03:38–00:03:40] sebab kita guna content [00:03:40–00:03:40] so that's why [00:03:40–00:03:42] ads saya tak suka [00:03:42–00:03:43] masukkan di dalam [00:03:45–00:03:45] OPEX [00:03:45–00:03:46] Saya suka asingkan dia [semak: uncertain words] [00:03:46–00:03:47] Bawah COGS [00:03:47–00:03:48] Dia ikut situasi [00:03:48–00:03:48] Kampang-kampang [semak: uncertain words] [00:03:48–00:03:50] Kalau kita memang [semak: uncertain words] [00:03:50–00:03:50] Wajib run ads [00:03:50–00:03:51] Tak run ads [00:03:51–00:03:52] Kampang tak boleh running [semak: uncertain words] [00:03:52–00:03:53] So dia kena masuk bawah [00:03:54–00:03:55] OPEX [00:03:55–00:03:56] Okay next pula [semak: uncertain words] [00:03:56–00:03:57] Yang ni [00:03:57–00:03:58] Dua scope [semak: uncertain words] [00:03:58–00:03:59] Dua unit cost [00:03:59–00:04:00] Contohnya [00:04:00–00:04:01] Kita ada [00:04:02–00:04:03] Jam [00:04:03–00:04:03] Kita deliver [00:04:03–00:04:05] Basic job [00:04:05–00:04:05] Tiga jam [semak: uncertain words] [00:04:05–00:04:06] Kalau complex job [00:04:06–00:04:07] Sembilan jam [00:04:07–00:04:08] Ni kan biasa kita buat [semak: uncertain words] [00:04:08–00:04:09] Package-package [00:04:09–00:04:10] Ni apa eh [00:04:10–00:04:11] Contoh cleaning rumah lah [00:04:11–00:04:12] Kita buat [00:04:12–00:04:14] House cleaning 3 jam [semak: uncertain words, number or amount] [00:04:14–00:04:16] Oh ni babysitter [00:04:17–00:04:19] Jaga anak dia 3 jam [semak: number or amount] [00:04:19–00:04:20] Ataupun jaga anak dia 9 jam [semak: number or amount] [00:04:20–00:04:23] So kita upah kita punya tim [semak: uncertain words] [00:04:23–00:04:25] RM40 ataupun upah ni pun sama [semak: uncertain words, number or amount] [00:04:25–00:04:26] RM40 juga. Jadi kos dia [semak: number or amount] [00:04:26–00:04:28] RM40 daripada 3 jam RM120 [semak: uncertain words, number or amount] [00:04:28–00:04:30] Yang ni pula RM40 daripada 9 jam [semak: number or amount] [00:04:30–00:04:33] RM360. Dan kos-kos lain [semak: number or amount] [00:04:33–00:04:34] Indirect kos adalah [00:04:34–00:04:36] Banyak ni. Jadi kita kena kira [semak: uncertain words] [00:04:38–00:04:39] Betul-betul [00:04:39–00:04:40] Mengikut [00:04:40–00:04:42] komponen tu, maksudnya kena darab per hour [00:04:42–00:04:44] macam ni 140, yang ni [semak: uncertain words, number or amount] [00:04:44–00:04:46] 420, padahal client yang [semak: uncertain words, number or amount] [00:04:46–00:04:48] sama, tapi dua jenis [semak: uncertain words] [00:04:48–00:04:50] job yang berbeza, jadi [00:04:50–00:04:52] jangan ambil average pula kan, sebab [00:04:52–00:04:54] tu saya tak suka banyak sangat package [00:04:54–00:04:56] bila ada banyak sangat package ni, kadang-kadang [00:04:56–00:04:58] kita tak perasan, package [00:04:58–00:05:00] yang besar ni, margin dia lagi [00:05:00–00:05:02] kurang daripada package yang kecil, kadang-kadang [00:05:02–00:05:04] terbalik pula, package yang kecil ni [00:05:04–00:05:06] yang starter ni, margin dia kecil [00:05:06–00:05:08] package yang besar margin untung [semak: uncertain words] [00:05:08–00:05:10] Lepas tu customer pula majority ambil package kecil [semak: uncertain words] [00:05:10–00:05:12] So last kali tepuk dada tanya diri sini [semak: uncertain words] [00:05:12–00:05:13] Kita nak package yang mana satu [00:05:13–00:05:16] Kadang-kadang no option is the best option [00:05:16–00:05:17] Satu package je lah [00:05:17–00:05:20] Dah set terus COGS 40% [semak: uncertain words, number or amount] [00:05:20–00:05:22] GP margin profit kita [00:05:22–00:05:24] Gross profit kita 60% settle [semak: uncertain words, number or amount] [00:05:24–00:05:26] Kalau nak buat package [00:05:26–00:05:28] Pastikan kita protect margin kita [00:05:28–00:05:30] Contoh kita ada package basic [semak: uncertain words] [00:05:30–00:05:31] Ada package complete [00:05:31–00:05:32] Package premium [00:05:32–00:05:35] Pastikan dua-dua ni COGS kita [00:05:35–00:05:37] Cantik contohnya [00:05:37–00:05:38] Ini 30% basic [semak: number or amount] [00:05:38–00:05:40] Yang complete pun 30% [semak: number or amount] [00:05:40–00:05:41] Barulah cantik [00:05:41–00:05:42] Tak nak lah pula [semak: uncertain words] [00:05:42–00:05:43] Basic 30% [semak: number or amount] [00:05:43–00:05:45] Yang complete ni drop [00:05:45–00:05:46] 20% je [semak: number or amount] [00:05:46–00:05:46] Eh apa ni [semak: uncertain words] [00:05:46–00:05:47] Dah makan majin [semak: uncertain words] [00:05:47–00:05:48] Ni tak bijak [semak: uncertain words] [00:05:48–00:05:50] So kita jumpa dalam video yang seterusnya [semak: uncertain words]