{"id":16146,"date":"2026-04-02T15:28:48","date_gmt":"2026-04-02T08:28:48","guid":{"rendered":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/?p=16146"},"modified":"2026-05-28T12:11:26","modified_gmt":"2026-05-28T05:11:26","slug":"ke-toan-chi-phi","status":"publish","type":"post","link":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/tu-van-nghe-nghiep\/ke-toan-chi-phi","title":{"rendered":"K\u1ebf To\u00e1n Chi Ph\u00ed L\u00e0 G\u00ec? Nhi\u1ec7m V\u1ee5, Ph\u00e2n Lo\u1ea1i V\u00e0 K\u1ef9 N\u0103ng C\u1ea7n C\u00f3"},"content":{"rendered":"\n

Trong ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, vi\u1ec7c ki\u1ec3m so\u00e1t v\u00e0 ph\u00e2n b\u1ed5 chi ph\u00ed \u0111\u00f3ng vai tr\u00f2 then ch\u1ed1t gi\u00fap doanh nghi\u1ec7p t\u1ed1i \u01b0u l\u1ee3i nhu\u1eadn. K\u1ebf to\u00e1n chi ph\u00ed<\/strong> (Cost Accounting) l\u00e0 l\u0129nh v\u1ef1c chuy\u00ean theo d\u00f5i, ghi nh\u1eadn v\u00e0 ph\u00e2n t\u00edch to\u00e0n b\u1ed9 chi ph\u00ed ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh v\u1eadn h\u00e0nh. \u0110\u00e2y l\u00e0 v\u1ecb tr\u00ed kh\u00f4ng th\u1ec3 thi\u1ebfu t\u1ea1i c\u00e1c doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t, th\u01b0\u01a1ng m\u1ea1i v\u00e0 d\u1ecbch v\u1ee5, n\u01a1i d\u00f2ng ti\u1ec1n c\u1ea7n \u0111\u01b0\u1ee3c gi\u00e1m s\u00e1t ch\u1eb7t ch\u1ebd t\u1eebng giai \u0111o\u1ea1n.<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n
\n

T\u1ed5ng quan v\u1ec1 k\u1ebf to\u00e1n chi ph\u00ed:<\/strong><\/p>\n

\u2013 L\u00e0 b\u1ed9 ph\u1eadn chuy\u00ean ghi nh\u1eadn, ph\u00e2n b\u1ed5 v\u00e0 ki\u1ec3m so\u00e1t chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh.<\/p>\n

\u2013 Tu\u00e2n th\u1ee7 Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam (VAS) v\u00e0 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC.<\/p>\n

\u2013 Cung c\u1ea5p d\u1eef li\u1ec7u \u0111\u1ec3 ban l\u00e3nh \u0111\u1ea1o ra quy\u1ebft \u0111\u1ecbnh v\u1ec1 gi\u00e1 th\u00e0nh, ng\u00e2n s\u00e1ch v\u00e0 chi\u1ebfn l\u01b0\u1ee3c t\u00e0i ch\u00ednh.<\/p>\n<\/div>\n\n\n\n

1. K\u1ebf to\u00e1n chi ph\u00ed l\u00e0 g\u00ec?<\/h2>\n\n\n\n

K\u1ebf to\u00e1n chi ph\u00ed l\u00e0 m\u1ed9t nh\u00e1nh chuy\u00ean bi\u1ec7t c\u1ee7a k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb, t\u1eadp trung v\u00e0o vi\u1ec7c thu th\u1eadp, ph\u00e2n lo\u1ea1i v\u00e0 ph\u00e2n t\u00edch c\u00e1c kho\u1ea3n chi ph\u00ed ph\u00e1t sinh trong ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh. Theo Lu\u1eadt K\u1ebf to\u00e1n 2015 (Lu\u1eadt s\u1ed1 88\/2015\/QH13), m\u1ecdi nghi\u1ec7p v\u1ee5 kinh t\u1ebf li\u00ean quan \u0111\u1ebfn chi ph\u00ed \u0111\u1ec1u ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn \u0111\u1ea7y \u0111\u1ee7, k\u1ecbp th\u1eddi v\u00e0 ch\u00ednh x\u00e1c tr\u00ean h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch. Kh\u00e1c v\u1edbi k\u1ebf to\u00e1n t\u00e0i ch\u00ednh h\u01b0\u1edbng \u0111\u1ebfn b\u00e1o c\u00e1o b\u00ean ngo\u00e0i, h\u1ea1ch to\u00e1n chi ph\u00ed ph\u1ee5c v\u1ee5 ch\u1ee7 y\u1ebfu cho nhu c\u1ea7u qu\u1ea3n l\u00fd n\u1ed9i b\u1ed9 doanh nghi\u1ec7p.<\/p>\n\n\n\n

Trong th\u1ef1c t\u1ebf, b\u1ed9 ph\u1eadn cost accounting ch\u1ecbu tr\u00e1ch nhi\u1ec7m theo d\u00f5i chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u, nh\u00e2n c\u00f4ng, kh\u1ea5u hao m\u00e1y m\u00f3c v\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed chung. D\u1eef li\u1ec7u n\u00e0y gi\u00fap doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m, \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 t\u1eebng b\u1ed9 ph\u1eadn v\u00e0 l\u1eadp k\u1ebf ho\u1ea1ch ng\u00e2n s\u00e1ch cho c\u00e1c k\u1ef3 ti\u1ebfp theo. M\u1ed9t h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n gi\u00e1 th\u00e0nh v\u1eadn h\u00e0nh t\u1ed1t s\u1ebd gi\u00fap ph\u00e1t hi\u1ec7n s\u1edbm c\u00e1c kho\u1ea3n l\u00e3ng ph\u00ed, t\u1eeb \u0111\u00f3 \u0111\u01b0a ra bi\u1ec7n ph\u00e1p \u0111i\u1ec1u ch\u1ec9nh ph\u00f9 h\u1ee3p.<\/p>\n\n\n\n

2. Nhi\u1ec7m v\u1ee5 ch\u00ednh c\u1ee7a k\u1ebf to\u00e1n chi ph\u00ed<\/h2>\n\n\n\n

Ng\u01b0\u1eddi l\u00e0m v\u1ecb tr\u00ed k\u1ebf to\u00e1n chi ph\u00ed t\u1ea1i c\u00e1c doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t, th\u01b0\u01a1ng m\u1ea1i th\u01b0\u1eddng \u0111\u1ea3m nh\u1eadn nhi\u1ec1u \u0111\u1ea7u vi\u1ec7c quan tr\u1ecdng. N\u1ebfu b\u1ea1n \u0111ang t\u00ecm ki\u1ebfm c\u01a1 h\u1ed9i vi\u1ec7c l\u00e0m trong l\u0129nh v\u1ef1c n\u00e0y, h\u00e3y tham kh\u1ea3o c\u00e1c v\u1ecb tr\u00ed k\u1ebf to\u00e1n \u2013 ki\u1ec3m to\u00e1n t\u1ea1i CareerLink<\/em><\/strong><\/a> \u0111\u1ec3 c\u1eadp nh\u1eadt nhu c\u1ea7u tuy\u1ec3n d\u1ee5ng m\u1edbi nh\u1ea5t. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c nhi\u1ec7m v\u1ee5 c\u1ed1t l\u00f5i m\u00e0 m\u1ed9t k\u1ebf to\u00e1n chi ph\u00ed c\u1ea7n th\u1ef1c hi\u1ec7n h\u00e0ng ng\u00e0y.<\/p>\n\n\n\n

\u2013 T\u1eadp h\u1ee3p v\u00e0 ph\u00e2n lo\u1ea1i chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp, nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp v\u00e0 chi ph\u00ed s\u1ea3n xu\u1ea5t chung theo t\u1eebng \u0111\u01a1n h\u00e0ng ho\u1eb7c c\u00f4ng \u0111o\u1ea1n.<\/p>\n\n\n\n

\u2013 T\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m ho\u00e0n th\u00e0nh v\u00e0 s\u1ea3n ph\u1ea9m d\u1edf dang cu\u1ed1i k\u1ef3 theo ph\u01b0\u01a1ng ph\u00e1p ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c th\u00f9 ng\u00e0nh.<\/p>\n\n\n\n

\u2013 L\u1eadp b\u1ea3ng ph\u00e2n b\u1ed5 chi ph\u00ed, \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u gi\u1eefa s\u1ed5 chi ti\u1ebft v\u00e0 s\u1ed5 t\u1ed5ng h\u1ee3p \u0111\u1ecbnh k\u1ef3 h\u00e0ng th\u00e1ng.<\/p>\n\n\n\n

\u2013 Ph\u00e2n t\u00edch ch\u00eanh l\u1ec7ch gi\u1eefa chi ph\u00ed th\u1ef1c t\u1ebf v\u00e0 chi ph\u00ed \u0111\u1ecbnh m\u1ee9c, b\u00e1o c\u00e1o nguy\u00ean nh\u00e2n bi\u1ebfn \u0111\u1ed9ng cho ban gi\u00e1m \u0111\u1ed1c.<\/p>\n\n\n\n

\u2013 Ph\u1ed1i h\u1ee3p b\u1ed9 ph\u1eadn kho v\u1eadn ki\u1ec3m k\u00ea t\u1ed3n kho, theo d\u00f5i xu\u1ea5t \u2013 nh\u1eadp nguy\u00ean v\u1eadt li\u1ec7u tr\u00ean ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n nh\u01b0 MISA, SAP ho\u1eb7c Fast Accounting.<\/p>\n\n\n\n

Ngo\u00e0i c\u00e1c nhi\u1ec7m v\u1ee5 tr\u00ean, k\u1ebf to\u00e1n chi ph\u00ed c\u00f2n tham gia l\u1eadp d\u1ef1 to\u00e1n ng\u00e2n s\u00e1ch, h\u1ed7 tr\u1ee3 ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 v\u00e0 chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 cho c\u00e1c \u0111\u1ee3t thanh tra thu\u1ebf. S\u1ef1 ch\u00ednh x\u00e1c trong t\u1eebng con s\u1ed1 \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 quy\u1ebft \u0111\u1ecbnh kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/p>\n\n\n\n

3. Ph\u00e2n lo\u1ea1i chi ph\u00ed trong doanh nghi\u1ec7p<\/h2>\n\n\n\n

Vi\u1ec7c ph\u00e2n lo\u1ea1i chi ph\u00ed gi\u00fap doanh nghi\u1ec7p qu\u1ea3n l\u00fd ngu\u1ed3n l\u1ef1c hi\u1ec7u qu\u1ea3 h\u01a1n. T\u00f9y theo m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng, chi ph\u00ed \u0111\u01b0\u1ee3c chia th\u00e0nh nhi\u1ec1u nh\u00f3m kh\u00e1c nhau. Theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC, h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n Vi\u1ec7t Nam quy \u0111\u1ecbnh r\u00f5 c\u00e1c t\u00e0i kho\u1ea3n chi ph\u00ed t\u1eeb nh\u00f3m 621 (chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp) \u0111\u1ebfn nh\u00f3m 642 (chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p), gi\u00fap k\u1ebf to\u00e1n vi\u00ean (Accountant) th\u1ed1ng nh\u1ea5t c\u00e1ch h\u1ea1ch to\u00e1n.<\/p>\n\n\n\n

\n\n\n\n\n\n\n\n\n\n\n
Ti\u00eau ch\u00ed ph\u00e2n lo\u1ea1i<\/th>\nLo\u1ea1i chi ph\u00ed<\/th>\nV\u00ed d\u1ee5<\/th>\n<\/tr>\n<\/thead>\n
Theo t\u00ednh ch\u1ea5t bi\u1ebfn \u0111\u1ed5i<\/td>\nChi ph\u00ed c\u1ed1 \u0111\u1ecbnh<\/td>\nTi\u1ec1n thu\u00ea nh\u00e0 x\u01b0\u1edfng, kh\u1ea5u hao TSC\u0110<\/td>\n<\/tr>\n
Theo t\u00ednh ch\u1ea5t bi\u1ebfn \u0111\u1ed5i<\/td>\nChi ph\u00ed bi\u1ebfn \u0111\u1ed5i<\/td>\nNguy\u00ean v\u1eadt li\u1ec7u, hoa h\u1ed3ng b\u00e1n h\u00e0ng<\/td>\n<\/tr>\n
Theo ch\u1ee9c n\u0103ng<\/td>\nChi ph\u00ed s\u1ea3n xu\u1ea5t<\/td>\nNVL tr\u1ef1c ti\u1ebfp, nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp, SXC<\/td>\n<\/tr>\n
Theo ch\u1ee9c n\u0103ng<\/td>\nChi ph\u00ed ngo\u00e0i s\u1ea3n xu\u1ea5t<\/td>\nChi ph\u00ed b\u00e1n h\u00e0ng, chi ph\u00ed qu\u1ea3n l\u00fd<\/td>\n<\/tr>\n
Theo m\u1ed1i quan h\u1ec7 v\u1edbi s\u1ea3n ph\u1ea9m<\/td>\nChi ph\u00ed tr\u1ef1c ti\u1ebfp<\/td>\nV\u1ea3i cho ng\u00e0nh may, th\u00e9p cho c\u01a1 kh\u00ed<\/td>\n<\/tr>\n
Theo m\u1ed1i quan h\u1ec7 v\u1edbi s\u1ea3n ph\u1ea9m<\/td>\nChi ph\u00ed gi\u00e1n ti\u1ebfp<\/td>\n\u0110i\u1ec7n n\u01b0\u1edbc nh\u00e0 x\u01b0\u1edfng, l\u01b0\u01a1ng qu\u1ea3n \u0111\u1ed1c<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n\n\n\n

Ngo\u00e0i b\u1ea3ng ph\u00e2n lo\u1ea1i tr\u00ean, doanh nghi\u1ec7p c\u00f2n ph\u00e2n chia chi ph\u00ed theo kh\u1ea3 n\u0103ng ki\u1ec3m so\u00e1t (chi ph\u00ed ki\u1ec3m so\u00e1t \u0111\u01b0\u1ee3c v\u00e0 chi ph\u00ed kh\u00f4ng ki\u1ec3m so\u00e1t \u0111\u01b0\u1ee3c) ho\u1eb7c theo th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh (chi ph\u00ed l\u1ecbch s\u1eed v\u00e0 chi ph\u00ed d\u1ef1 to\u00e1n). K\u1ebf to\u00e1n chi ph\u00ed c\u1ea7n n\u1eafm v\u1eefng c\u00e1c c\u00e1ch ph\u00e2n lo\u1ea1i n\u00e0y \u0111\u1ec3 \u00e1p d\u1ee5ng \u0111\u00fang ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n cho t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3.<\/p>\n\n\n\n

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L\u01b0u \u00fd quan tr\u1ecdng:<\/strong> Vi\u1ec7c ph\u00e2n lo\u1ea1i sai nh\u00f3m chi ph\u00ed c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m kh\u00f4ng ch\u00ednh x\u00e1c, \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn quy\u1ebft \u0111\u1ecbnh \u0111\u1ecbnh gi\u00e1 b\u00e1n v\u00e0 b\u00e1o c\u00e1o l\u00e3i l\u1ed7. K\u1ebf to\u00e1n vi\u00ean c\u1ea7n \u0111\u1ed1i chi\u1ebfu th\u01b0\u1eddng xuy\u00ean v\u1edbi Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam (VAS 02 \u2013 H\u00e0ng t\u1ed3n kho) \u0111\u1ec3 ph\u00e2n b\u1ed5 \u0111\u00fang quy \u0111\u1ecbnh.<\/p>\n<\/div>\n\n\n\n

4. Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m<\/h2>\n\n\n\n
\"\"<\/figure>\n\n\n\n

T\u00f9y thu\u1ed9c v\u00e0o \u0111\u1eb7c \u0111i\u1ec3m s\u1ea3n xu\u1ea5t, doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 th\u00e0nh ph\u00f9 h\u1ee3p. M\u1ed7i ph\u01b0\u01a1ng ph\u00e1p c\u00f3 \u01b0u nh\u01b0\u1ee3c \u0111i\u1ec3m ri\u00eang v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi t\u1eebng lo\u1ea1i h\u00ecnh s\u1ea3n xu\u1ea5t kh\u00e1c nhau. K\u1ebf to\u00e1n gi\u00e1 th\u00e0nh c\u1ea7n hi\u1ec3u r\u00f5 b\u1ea3n ch\u1ea5t t\u1eebng ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ec3 t\u01b0 v\u1ea5n cho ban l\u00e3nh \u0111\u1ea1o \u00e1p d\u1ee5ng \u0111\u00fang c\u00e1ch.<\/p>\n\n\n\n

\u2013 Ph\u01b0\u01a1ng ph\u00e1p gi\u1ea3n \u0111\u01a1n (tr\u1ef1c ti\u1ebfp) ph\u00f9 h\u1ee3p v\u1edbi doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t m\u1ed9t lo\u1ea1i s\u1ea3n ph\u1ea9m, quy tr\u00ecnh \u0111\u01a1n gi\u1ea3n nh\u01b0 nh\u00e0 m\u00e1y n\u01b0\u1edbc \u0111\u00e1, g\u1ea1ch ng\u00f3i.<\/p>\n\n\n\n

\u2013 Ph\u01b0\u01a1ng ph\u00e1p h\u1ec7 s\u1ed1 \u00e1p d\u1ee5ng khi c\u00f9ng quy tr\u00ecnh s\u1ea3n xu\u1ea5t t\u1ea1o ra nhi\u1ec1u s\u1ea3n ph\u1ea9m c\u00f3 m\u1ed1i li\u00ean h\u1ec7 t\u1ef7 l\u1ec7, v\u00ed d\u1ee5 nh\u00e0 m\u00e1y l\u1ecdc d\u1ea7u t\u1ea1o ra x\u0103ng, d\u1ea7u diesel v\u00e0 nh\u1ef1a \u0111\u01b0\u1eddng.<\/p>\n\n\n\n

\u2013 Ph\u01b0\u01a1ng ph\u00e1p t\u1ef7 l\u1ec7 s\u1eed d\u1ee5ng khi s\u1ea3n xu\u1ea5t nhi\u1ec1u quy c\u00e1ch c\u00f9ng lo\u1ea1i s\u1ea3n ph\u1ea9m, nh\u01b0 nh\u00e0 m\u00e1y s\u1ea3n xu\u1ea5t \u1ed1c v\u00edt nhi\u1ec1u k\u00edch c\u1ee1.<\/p>\n\n\n\n

\u2013 Ph\u01b0\u01a1ng ph\u00e1p \u0111\u01a1n \u0111\u1eb7t h\u00e0ng (Job Order Costing) theo d\u00f5i chi ph\u00ed theo t\u1eebng \u0111\u01a1n h\u00e0ng ri\u00eang bi\u1ec7t, th\u01b0\u1eddng g\u1eb7p trong ng\u00e0nh \u0111\u00f3ng t\u00e0u, x\u00e2y d\u1ef1ng ho\u1eb7c in \u1ea5n.<\/p>\n\n\n\n

\u2013 Ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u01b0\u1edbc (Process Costing) t\u00ednh gi\u00e1 th\u00e0nh qua nhi\u1ec1u c\u00f4ng \u0111o\u1ea1n li\u00ean ti\u1ebfp, ph\u1ed5 bi\u1ebfn trong ng\u00e0nh d\u1ec7t may, ch\u1ebf bi\u1ebfn th\u1ef1c ph\u1ea9m.<\/p>\n\n\n\n

Vi\u1ec7c l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 th\u00e0nh \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn \u0111\u1ed9 ch\u00ednh x\u00e1c c\u1ee7a s\u1ed1 li\u1ec7u chi ph\u00ed. Nhi\u1ec1u doanh nghi\u1ec7p hi\u1ec7n nay k\u1ebft h\u1ee3p hai hay nhi\u1ec1u ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ec3 ph\u1ea3n \u00e1nh s\u00e1t th\u1ef1c nh\u1ea5t chi ph\u00ed s\u1ea3n xu\u1ea5t, \u0111\u1eb7c bi\u1ec7t khi s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m ERP nh\u01b0 SAP, Oracle ho\u1eb7c MISA AMIS cho ph\u00e9p thi\u1ebft l\u1eadp \u0111a ph\u01b0\u01a1ng ph\u00e1p tr\u00ean c\u00f9ng h\u1ec7 th\u1ed1ng.<\/p>\n\n\n\n

\n

\u201cK\u1ebf to\u00e1n chi ph\u00ed kh\u00f4ng ch\u1ec9 ghi nh\u1eadn nh\u1eefng g\u00ec \u0111\u00e3 chi m\u00e0 c\u00f2n gi\u00fap doanh nghi\u1ec7p nh\u00ecn th\u1ea5y nh\u1eefng g\u00ec c\u00f3 th\u1ec3 ti\u1ebft ki\u1ec7m.\u201d<\/em> \u2014 Nguy\u00ean t\u1eafc c\u1ed1t l\u00f5i trong qu\u1ea3n tr\u1ecb chi ph\u00ed hi\u1ec7n \u0111\u1ea1i.<\/p>\n<\/blockquote>\n\n\n\n

5. K\u1ef9 n\u0103ng c\u1ea7n c\u00f3 \u0111\u1ec3 l\u00e0m k\u1ebf to\u00e1n chi ph\u00ed<\/h2>\n\n\n\n

\u0110\u1ec3 \u0111\u1ea3m nh\u1eadn t\u1ed1t v\u1ecb tr\u00ed n\u00e0y, ng\u01b0\u1eddi l\u00e0m ngh\u1ec1 c\u1ea7n trang b\u1ecb ki\u1ebfn th\u1ee9c chuy\u00ean m\u00f4n v\u1eefng ch\u1eafc k\u1ebft h\u1ee3p v\u1edbi c\u00e1c k\u1ef9 n\u0103ng m\u1ec1m. Th\u1ecb tr\u01b0\u1eddng lao \u0111\u1ed9ng hi\u1ec7n nay \u0111\u00f2i h\u1ecfi k\u1ebf to\u00e1n vi\u00ean kh\u00f4ng ch\u1ec9 gi\u1ecfi nghi\u1ec7p v\u1ee5 m\u00e0 c\u00f2n th\u00e0nh th\u1ea1o c\u00f4ng ngh\u1ec7 v\u00e0 c\u00f3 kh\u1ea3 n\u0103ng ph\u00e2n t\u00edch d\u1eef li\u1ec7u. M\u1ee9c thu nh\u1eadp c\u1ee7a v\u1ecb tr\u00ed n\u00e0y ph\u1ee5 thu\u1ed9c v\u00e0o kinh nghi\u1ec7m, quy m\u00f4 doanh nghi\u1ec7p v\u00e0 tr\u00ecnh \u0111\u1ed9 chuy\u00ean m\u00f4n c\u1ee7a t\u1eebng c\u00e1 nh\u00e2n.<\/p>\n\n\n\n

Ki\u1ebfn th\u1ee9c chuy\u00ean m\u00f4n<\/h3>\n\n\n\n

N\u1ec1n t\u1ea3ng ki\u1ebfn th\u1ee9c l\u00e0 y\u1ebfu t\u1ed1 ti\u00ean quy\u1ebft \u0111\u1ec3 m\u1ed9t k\u1ebf to\u00e1n chi ph\u00ed l\u00e0m vi\u1ec7c hi\u1ec7u qu\u1ea3. \u1ee8ng vi\u00ean c\u1ea7n n\u1eafm v\u1eefng h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC ho\u1eb7c Th\u00f4ng t\u01b0 133\/2016\/TT-BTC (d\u00e0nh cho doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba), \u0111\u1ed3ng th\u1eddi am hi\u1ec3u c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n VAS li\u00ean quan \u0111\u1ebfn h\u00e0ng t\u1ed3n kho, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 doanh thu.<\/p>\n\n\n\n

\u2013 Hi\u1ec3u s\u00e2u v\u1ec1 quy tr\u00ecnh s\u1ea3n xu\u1ea5t c\u1ee7a doanh nghi\u1ec7p \u0111\u1ec3 ph\u00e2n b\u1ed5 chi ph\u00ed \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu chi ph\u00ed.<\/p>\n\n\n\n

\u2013 Th\u00e0nh th\u1ea1o \u00edt nh\u1ea5t m\u1ed9t ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n ph\u1ed5 bi\u1ebfn nh\u01b0 MISA SME, SAP Business One, Fast Accounting ho\u1eb7c Bravo.<\/p>\n\n\n\n

\u2013 S\u1eed d\u1ee5ng t\u1ed1t Excel n\u00e2ng cao v\u1edbi c\u00e1c h\u00e0m VLOOKUP, SUMIFS, Pivot Table \u0111\u1ec3 t\u1ed5ng h\u1ee3p v\u00e0 ph\u00e2n t\u00edch d\u1eef li\u1ec7u chi ph\u00ed.<\/p>\n\n\n\n

K\u1ef9 n\u0103ng m\u1ec1m<\/h3>\n\n\n\n

B\u00ean c\u1ea1nh chuy\u00ean m\u00f4n, k\u1ef9 n\u0103ng m\u1ec1m gi\u00fap k\u1ebf to\u00e1n chi ph\u00ed ph\u1ed1i h\u1ee3p hi\u1ec7u qu\u1ea3 v\u1edbi c\u00e1c b\u1ed9 ph\u1eadn li\u00ean quan. Kh\u1ea3 n\u0103ng giao ti\u1ebfp r\u00f5 r\u00e0ng gi\u00fap truy\u1ec1n \u0111\u1ea1t s\u1ed1 li\u1ec7u ph\u1ee9c t\u1ea1p cho ng\u01b0\u1eddi kh\u00f4ng chuy\u00ean hi\u1ec3u \u0111\u01b0\u1ee3c. T\u01b0 duy ph\u00e2n t\u00edch v\u00e0 s\u1ef1 t\u1ec9 m\u1ec9 trong t\u1eebng con s\u1ed1 l\u00e0 ph\u1ea9m ch\u1ea5t c\u1ea7n thi\u1ebft \u0111\u1ec3 ph\u00e1t hi\u1ec7n sai s\u00f3t v\u00e0 \u0111\u01b0a ra nh\u1eadn \u0111\u1ecbnh ch\u00ednh x\u00e1c v\u1ec1 t\u00ecnh h\u00ecnh chi ph\u00ed.<\/p>\n\n\n\n

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L\u1eddi khuy\u00ean cho ng\u01b0\u1eddi m\u1edbi:<\/strong> N\u1ebfu b\u1ea1n mu\u1ed1n ph\u00e1t tri\u1ec3n s\u1ef1 nghi\u1ec7p trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n chi ph\u00ed, h\u00e3y b\u1eaft \u0111\u1ea7u t\u1eeb v\u1ecb tr\u00ed k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p ho\u1eb7c k\u1ebf to\u00e1n kho \u0111\u1ec3 hi\u1ec3u quy tr\u00ecnh v\u1eadn h\u00e0nh tr\u01b0\u1edbc khi chuy\u00ean s\u00e2u v\u00e0o m\u1ea3ng chi ph\u00ed \u2013 gi\u00e1 th\u00e0nh. C\u00e1c ch\u1ee9ng ch\u1ec9 ngh\u1ec1 nghi\u1ec7p nh\u01b0 CMA (Certified Management Accountant) ho\u1eb7c ch\u1ee9ng ch\u1ec9 k\u1ebf to\u00e1n tr\u01b0\u1edfng do B\u1ed9 T\u00e0i ch\u00ednh c\u1ea5p s\u1ebd t\u1ea1o l\u1ee3i th\u1ebf c\u1ea1nh tranh \u0111\u00e1ng k\u1ec3.<\/p>\n<\/div>\n\n\n\n

B\u00ean c\u1ea1nh chi ph\u00ed s\u1ea3n xu\u1ea5t, m\u1ed9t kh\u00e1i ni\u1ec7m quan tr\u1ecdng kh\u00e1c m\u00e0 k\u1ebf to\u00e1n chi ph\u00ed c\u1ea7n n\u1eafm l\u00e0 chi ph\u00ed c\u1eadn bi\u00ean l\u00e0 g\u00ec<\/a> \u2014 gi\u00fap doanh nghi\u1ec7p ra quy\u1ebft \u0111\u1ecbnh s\u1ea3n l\u01b0\u1ee3ng t\u1ed1i \u01b0u.<\/p>\n\n\n\n

6. Th\u1ecb tr\u01b0\u1eddng ngh\u1ec1 K\u1ebf to\u00e1n chi ph\u00ed tr\u00ean CareerLink (2026)<\/h2>\n\n\n\n

D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ee9c tranh t\u1ed5ng quan th\u1ecb tr\u01b0\u1eddng tuy\u1ec3n d\u1ee5ng v\u1ecb tr\u00ed k\u1ebf to\u00e1n chi ph\u00ed d\u1ef1a tr\u00ean d\u1eef li\u1ec7u c\u1eadp nh\u1eadt t\u1eeb CareerLink n\u0103m 2026. S\u1ed1 li\u1ec7u ph\u1ea3n \u00e1nh tin \u0111\u0103ng th\u1ef1c t\u1ebf v\u00e0 l\u00e0 tham chi\u1ebfu h\u1eefu \u00edch cho \u1ee9ng vi\u00ean \u0111\u1ecbnh h\u01b0\u1edbng ngh\u1ec1 nghi\u1ec7p.<\/p>\n\n\n\n\n\n\n
Ch\u1ec9 s\u1ed1<\/th>D\u1eef li\u1ec7u CareerLink 2026<\/th><\/tr>\n<\/thead>\n
T\u1ed5ng s\u1ed1 tin tuy\u1ec3n d\u1ee5ng \u0111ang m\u1edf<\/strong><\/td>306 tin tuy\u1ec3n d\u1ee5ng \u0111ang m\u1edf tr\u00ean CareerLink 2026<\/td><\/tr>\n
M\u1ee9c l\u01b0\u01a1ng tham chi\u1ebfu theo c\u1ea5p b\u1eadc<\/strong><\/td>Trung b\u00ecnh:<\/strong> Trung b\u00ecnh 13 tri\u1ec7u\/th\u00e1ng
Theo c\u1ea5p b\u1eadc:<\/strong>
\u2013 K\u1ebf to\u00e1n vi\u00ean 8\u201312 tri\u1ec7u
\u2013 Senior 14\u201320 tri\u1ec7u
\u2013 K\u1ebf to\u00e1n tr\u01b0\u1edfng 25\u201345 tri\u1ec7u\/th\u00e1ng<\/td><\/tr>\n
Top v\u1ecb tr\u00ed c\u1ee5 th\u1ec3 \u0111\u01b0\u1ee3c tuy\u1ec3n nhi\u1ec1u<\/strong><\/td>\u2013 H\u1ed3 Ch\u00ed Minh
\u2013 H\u00e0 N\u1ed9i
\u2013 \u0110\u00e0 N\u1eb5ng
\u2013 Long An
\u2013 B\u00e0 R\u1ecba – V\u0169ng T\u00e0u<\/td><\/tr>\n
Khu v\u1ef1c tuy\u1ec3n d\u1ee5ng t\u1eadp trung<\/strong><\/td>\u2013 H\u1ed3 Ch\u00ed Minh
\u2013 H\u00e0 N\u1ed9i
\u2013 \u0110\u00e0 N\u1eb5ng
\u2013 Long An
\u2013 B\u00e0 R\u1ecba – V\u0169ng T\u00e0u<\/td><\/tr>\n
Doanh nghi\u1ec7p \u0111\u0103ng tuy\u1ec3n ti\u00eau bi\u1ec3u<\/strong><\/td>\u2013 CareerLink’s Client
\u2013 C\u00d4NG TY TNHH C\u00d4NG NGH\u1ec6 TANIXA
\u2013 C\u00f4ng Ty TNHH \u0110\u1ea1i L\u00fd Thu\u1ebf H\u1ee3p Lu\u1eadt
\u2013 C\u00f4ng Ty C\u1ed5 Ph\u1ea7n T\u1eadp \u0110o\u00e0n Minh Anh (MIAN GROUP)
\u2013 C\u00f4ng Ty TNHH Th\u1eddi Trang & M\u1ef9 Ph\u1ea9m \u00c2u Ch\u00e2u (Au Chau Fashion & Cosmetic Company – ACFC)<\/td><\/tr>\n
K\u1ef9 n\u0103ng v\u00e0 ch\u1ee9ng ch\u1ec9 \u0111\u01b0\u1ee3c \u01b0u ti\u00ean<\/strong><\/td>\u2013 Ph\u1ea7n m\u1ec1m Misa SME, Fast, Bravo
\u2013 Hi\u1ec3u Lu\u1eadt Thu\u1ebf GTGT\/TNDN\/TNCN
\u2013 Th\u00f4ng t\u01b0 78\/2021 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed
\u2013 VAS (Chu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n Vi\u1ec7t Nam)
\u2013 Excel: VLOOKUP, PivotTable, SUMIFS<\/td><\/tr>\n
Xu h\u01b0\u1edbng tuy\u1ec3n d\u1ee5ng 2026<\/strong><\/td>\u00c1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Th\u00f4ng t\u01b0 78\/2021 v\u00e0 chu\u1ea9n IFRS \u0111ang \u0111\u1ea9y nhu c\u1ea7u k\u1ebf to\u00e1n hi\u1ec3u c\u1ea3 2 chu\u1ea9n (VAS + IFRS).<\/td><\/tr>\n<\/tbody>\n<\/table>\n\n\n\n
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G\u1ee3i \u00fd t\u1eeb d\u1eef li\u1ec7u CareerLink 2026<\/strong><\/p>\n

\u2013 \u1ee8ng vi\u00ean n\u00ean \u0111\u1ed1i chi\u1ebfu k\u1ef9 n\u0103ng v\u00e0 ch\u1ee9ng ch\u1ec9 c\u00e1 nh\u00e2n v\u1edbi y\u00eau c\u1ea7u th\u1ef1c t\u1ebf trong tin \u0111\u0103ng m\u1edbi nh\u1ea5t t\u1ea1i chuy\u00ean m\u1ee5c t\u01b0\u01a1ng \u1ee9ng.<\/p>\n

\u2013 M\u1ee9c l\u01b0\u01a1ng tr\u00ean l\u00e0 d\u1ea3i tham chi\u1ebfu \u2014 thu nh\u1eadp th\u1ef1c t\u1ebf ph\u1ee5 thu\u1ed9c quy m\u00f4 doanh nghi\u1ec7p, v\u1ecb tr\u00ed \u0111\u1ecba l\u00fd v\u00e0 kinh nghi\u1ec7m c\u1ee5 th\u1ec3.<\/p>\n

\u2013 \u0110\u1ea7u t\u01b0 ch\u1ee9ng ch\u1ec9 chuy\u00ean ng\u00e0nh v\u00e0 ngo\u1ea1i ng\u1eef l\u00e0 c\u00e1ch hi\u1ec7u qu\u1ea3 nh\u1ea5t \u0111\u1ec3 v\u01b0\u1ee3t l\u00ean trung v\u1ecb l\u01b0\u01a1ng.<\/p>\n<\/div>\n\n\n

7. C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p<\/h2>\n

1. K\u1ebf to\u00e1n chi ph\u00ed kh\u00e1c k\u1ebf to\u00e1n t\u00e0i ch\u00ednh \u1edf \u0111i\u1ec3m n\u00e0o?<\/em><\/strong><\/p>\n

K\u1ebf to\u00e1n t\u00e0i ch\u00ednh l\u1eadp b\u00e1o c\u00e1o cho \u0111\u1ed1i t\u01b0\u1ee3ng b\u00ean ngo\u00e0i (c\u1ed5 \u0111\u00f4ng, c\u01a1 quan thu\u1ebf) theo chu\u1ea9n m\u1ef1c b\u1eaft bu\u1ed9c, trong khi k\u1ebf to\u00e1n chi ph\u00ed ph\u1ee5c v\u1ee5 qu\u1ea3n l\u00fd n\u1ed9i b\u1ed9, t\u1eadp trung ph\u00e2n t\u00edch gi\u00e1 th\u00e0nh v\u00e0 hi\u1ec7u qu\u1ea3 s\u1eed d\u1ee5ng ngu\u1ed3n l\u1ef1c. H\u00ecnh th\u1ee9c b\u00e1o c\u00e1o c\u1ee7a cost accounting linh ho\u1ea1t h\u01a1n, kh\u00f4ng b\u1ecb r\u00e0ng bu\u1ed9c b\u1edfi m\u1eabu bi\u1ec3u c\u1ed1 \u0111\u1ecbnh.<\/p>\n

2. H\u1ecdc ng\u00e0nh g\u00ec \u0111\u1ec3 l\u00e0m k\u1ebf to\u00e1n chi ph\u00ed?<\/em><\/strong><\/p>\n

\u1ee8ng vi\u00ean th\u01b0\u1eddng t\u1ed1t nghi\u1ec7p ng\u00e0nh K\u1ebf to\u00e1n, T\u00e0i ch\u00ednh ho\u1eb7c Ki\u1ec3m to\u00e1n t\u1ea1i c\u00e1c tr\u01b0\u1eddng nh\u01b0 \u0110\u1ea1i h\u1ecdc Kinh t\u1ebf TP.HCM (UEH), H\u1ecdc vi\u1ec7n T\u00e0i ch\u00ednh, \u0110\u1ea1i h\u1ecdc Th\u01b0\u01a1ng m\u1ea1i. Ngo\u00e0i b\u1eb1ng c\u1eed nh\u00e2n, vi\u1ec7c b\u1ed5 sung ch\u1ee9ng ch\u1ec9 CMA ho\u1eb7c ACCA gi\u00fap m\u1edf r\u1ed9ng c\u01a1 h\u1ed9i ngh\u1ec1 nghi\u1ec7p trong l\u0129nh v\u1ef1c qu\u1ea3n tr\u1ecb chi ph\u00ed.<\/p>\n

3. Ph\u1ea7n m\u1ec1m n\u00e0o h\u1ed7 tr\u1ee3 t\u1ed1t cho c\u00f4ng vi\u1ec7c h\u1ea1ch to\u00e1n chi ph\u00ed?<\/em><\/strong><\/p>\n

T\u1ea1i Vi\u1ec7t Nam, MISA SME v\u00e0 Fast Accounting \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ph\u1ed5 bi\u1ebfn \u1edf doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf. C\u00e1c t\u1eadp \u0111o\u00e0n l\u1edbn th\u01b0\u1eddng tri\u1ec3n khai SAP, Oracle ERP ho\u1eb7c Microsoft Dynamics. B\u00ean c\u1ea1nh ph\u1ea7n m\u1ec1m chuy\u00ean d\u1ee5ng, Excel v\u1eabn l\u00e0 c\u00f4ng c\u1ee5 h\u1ed7 tr\u1ee3 kh\u00f4ng th\u1ec3 thay th\u1ebf trong vi\u1ec7c l\u1eadp b\u1ea3ng t\u00ednh v\u00e0 ph\u00e2n t\u00edch ch\u00eanh l\u1ec7ch chi ph\u00ed.<\/p>\n

Vai tr\u00f2 c\u1ee7a k\u1ebf to\u00e1n chi ph\u00ed<\/strong> ng\u00e0y c\u00e0ng \u0111\u01b0\u1ee3c kh\u1eb3ng \u0111\u1ecbnh khi doanh nghi\u1ec7p \u0111\u1ea9y m\u1ea1nh t\u1ed1i \u01b0u h\u00f3a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh. T\u1eeb vi\u1ec7c t\u1eadp h\u1ee3p chi ph\u00ed, t\u00ednh gi\u00e1 th\u00e0nh \u0111\u1ebfn ph\u00e2n t\u00edch ch\u00eanh l\u1ec7ch, m\u1ed7i kh\u00e2u \u0111\u1ec1u \u0111\u00f2i h\u1ecfi s\u1ef1 ch\u00ednh x\u00e1c v\u00e0 am hi\u1ec3u s\u00e2u v\u1ec1 nghi\u1ec7p v\u1ee5. Ng\u01b0\u1eddi l\u00e0m ngh\u1ec1 c\u1ea7n kh\u00f4ng ng\u1eebng c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c v\u1ec1 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n, th\u00e0nh th\u1ea1o ph\u1ea7n m\u1ec1m chuy\u00ean d\u1ee5ng v\u00e0 r\u00e8n luy\u1ec7n t\u01b0 duy ph\u00e2n t\u00edch \u0111\u1ec3 \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u ng\u00e0y c\u00e0ng cao t\u1eeb th\u1ecb tr\u01b0\u1eddng lao \u0111\u1ed9ng.<\/p>\n

Minh An<\/strong><\/p>\n

B\u00e0i vi\u1ebft mang t\u00ednh ch\u1ea5t tham kh\u1ea3o. Th\u00f4ng tin v\u1ec1 ngh\u1ec1 nghi\u1ec7p, m\u1ee9c thu nh\u1eadp v\u00e0 y\u00eau c\u1ea7u tuy\u1ec3n d\u1ee5ng c\u00f3 th\u1ec3 thay \u0111\u1ed5i t\u00f9y theo doanh nghi\u1ec7p, khu v\u1ef1c v\u00e0 th\u1eddi \u0111i\u1ec3m.<\/em><\/p>","protected":false},"excerpt":{"rendered":"

T\u00ecm hi\u1ec3u k\u1ebf to\u00e1n chi ph\u00ed l\u00e0 g\u00ec, nhi\u1ec7m v\u1ee5 ch\u00ednh, ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n lo\u1ea1i chi ph\u00ed v\u00e0 k\u1ef9 n\u0103ng c\u1ea7n thi\u1ebft \u0111\u1ec3 tr\u1edf th\u00e0nh k\u1ebf to\u00e1n chi ph\u00ed chuy\u00ean nghi\u1ec7p.<\/p>\n","protected":false},"author":58,"featured_media":16214,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[17],"tags":[98],"class_list":["post-16146","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tu-van-nghe-nghiep","tag-kien-thuc-nganh"],"_links":{"self":[{"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/posts\/16146","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/users\/58"}],"replies":[{"embeddable":true,"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/comments?post=16146"}],"version-history":[{"count":15,"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/posts\/16146\/revisions"}],"predecessor-version":[{"id":21566,"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/posts\/16146\/revisions\/21566"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/media\/16214"}],"wp:attachment":[{"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/media?parent=16146"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/categories?post=16146"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/tags?post=16146"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}