{"id":16147,"date":"2026-04-02T15:28:49","date_gmt":"2026-04-02T08:28:49","guid":{"rendered":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/?p=16147"},"modified":"2026-05-22T16:08:31","modified_gmt":"2026-05-22T09:08:31","slug":"ke-toan-san-xuat","status":"publish","type":"post","link":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/tu-van-nghe-nghiep\/ke-toan-san-xuat","title":{"rendered":"K\u1ebf to\u00e1n s\u1ea3n xu\u1ea5t l\u00e0 g\u00ec? C\u00f4ng vi\u1ec7c, quy tr\u00ecnh v\u00e0 k\u1ef9 n\u0103ng c\u1ea7n thi\u1ebft"},"content":{"rendered":"\n

Trong c\u00e1c doanh nghi\u1ec7p ch\u1ebf bi\u1ebfn, ch\u1ebf t\u1ea1o, v\u1ecb tr\u00ed k\u1ebf to\u00e1n lu\u00f4n \u0111\u00f3ng vai tr\u00f2 then ch\u1ed1t \u0111\u1ec3 ki\u1ec3m so\u00e1t d\u00f2ng ti\u1ec1n v\u00e0 chi ph\u00ed. Ri\u00eang v\u1edbi l\u0129nh v\u1ef1c s\u1ea3n xu\u1ea5t, k\u1ebf to\u00e1n s\u1ea3n xu\u1ea5t<\/strong> (Manufacturing Accounting) l\u00e0 ng\u01b0\u1eddi ch\u1ecbu tr\u00e1ch nhi\u1ec7m theo d\u00f5i to\u00e0n b\u1ed9 chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u, nh\u00e2n c\u00f4ng v\u00e0 chi ph\u00ed chung ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh t\u1ea1o ra th\u00e0nh ph\u1ea9m. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y gi\u00fap b\u1ea1n hi\u1ec3u r\u00f5 kh\u00e1i ni\u1ec7m, c\u00f4ng vi\u1ec7c c\u1ee5 th\u1ec3 c\u0169ng nh\u01b0 quy tr\u00ecnh h\u1ea1ch to\u00e1n gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m theo chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam.<\/p>\n\n\n\n

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

T\u1ed5ng quan nhanh v\u1ec1 k\u1ebf to\u00e1n s\u1ea3n xu\u1ea5t:<\/strong><\/p>\n

\u2013 L\u00e0 b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n chuy\u00ean t\u1eadp h\u1ee3p chi ph\u00ed v\u00e0 t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m trong doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t.<\/p>\n

\u2013 S\u1eed d\u1ee5ng h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n 621, 622, 627, 154 theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC.<\/p>\n

\u2013 Y\u00eau c\u1ea7u am hi\u1ec3u quy tr\u00ecnh s\u1ea3n xu\u1ea5t th\u1ef1c t\u1ebf, kh\u00f4ng ch\u1ec9 nghi\u1ec7p v\u1ee5 s\u1ed5 s\u00e1ch.<\/p>\n<\/div>\n\n\n\n

1. K\u1ebf to\u00e1n s\u1ea3n xu\u1ea5t l\u00e0 g\u00ec?<\/h2>\n\n\n\n

K\u1ebf to\u00e1n s\u1ea3n xu\u1ea5t (Production Accounting) l\u00e0 m\u1ea3ng k\u1ebf to\u00e1n chuy\u00ean bi\u1ec7t, t\u1eadp trung v\u00e0o vi\u1ec7c ghi nh\u1eadn, ph\u00e2n b\u1ed5 v\u00e0 ki\u1ec3m so\u00e1t c\u00e1c kho\u1ea3n chi ph\u00ed ph\u00e1t sinh trong ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t c\u1ee7a doanh nghi\u1ec7p. Kh\u00e1c v\u1edbi k\u1ebf to\u00e1n th\u01b0\u01a1ng m\u1ea1i ch\u1ee7 y\u1ebfu theo d\u00f5i mua\u2013b\u00e1n h\u00e0ng h\u00f3a, k\u1ebf to\u00e1n trong l\u0129nh v\u1ef1c s\u1ea3n xu\u1ea5t ph\u1ea3i n\u1eafm r\u00f5 t\u1eebng c\u00f4ng \u0111o\u1ea1n ch\u1ebf bi\u1ebfn, t\u1eeb nguy\u00ean v\u1eadt li\u1ec7u \u0111\u1ea7u v\u00e0o cho \u0111\u1ebfn th\u00e0nh ph\u1ea9m cu\u1ed1i c\u00f9ng.<\/p>\n\n\n\n

Theo Lu\u1eadt K\u1ebf to\u00e1n 2015 v\u00e0 Chu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n Vi\u1ec7t Nam (VAS), m\u1ecdi chi ph\u00ed s\u1ea3n xu\u1ea5t c\u1ea7n \u0111\u01b0\u1ee3c t\u1eadp h\u1ee3p \u0111\u00fang k\u1ef3, \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u1ec3 ph\u1ee5c v\u1ee5 vi\u1ec7c t\u00ednh gi\u00e1 th\u00e0nh ch\u00ednh x\u00e1c. \u0110i\u1ec1u n\u00e0y gi\u00fap ban l\u00e3nh \u0111\u1ea1o \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh v\u1ec1 gi\u00e1 b\u00e1n, k\u1ebf ho\u1ea1ch m\u1edf r\u1ed9ng s\u1ea3n xu\u1ea5t ho\u1eb7c c\u1eaft gi\u1ea3m chi ph\u00ed k\u1ecbp th\u1eddi. Ng\u01b0\u1eddi l\u00e0m h\u1ea1ch to\u00e1n s\u1ea3n xu\u1ea5t c\u0169ng c\u1ea7n ph\u1ed1i h\u1ee3p ch\u1eb7t ch\u1ebd v\u1edbi b\u1ed9 ph\u1eadn kho, b\u1ed9 ph\u1eadn k\u1ef9 thu\u1eadt v\u00e0 b\u1ed9 ph\u1eadn qu\u1ea3n l\u00fd nh\u00e0 m\u00e1y \u0111\u1ec3 c\u00f3 s\u1ed1 li\u1ec7u \u0111\u1ea7u v\u00e0o ch\u00ednh x\u00e1c.<\/p>\n\n\n\n

2. C\u00f4ng vi\u1ec7c c\u1ee5 th\u1ec3 c\u1ee7a k\u1ebf to\u00e1n s\u1ea3n xu\u1ea5t<\/h2>\n\n\n\n

Ph\u1ea1m vi c\u00f4ng vi\u1ec7c c\u1ee7a m\u1ed9t nh\u00e2n vi\u00ean k\u1ebf to\u00e1n gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m kh\u00e1 r\u1ed9ng, bao g\u1ed3m nhi\u1ec1u nghi\u1ec7p v\u1ee5 t\u1eeb theo d\u00f5i nguy\u00ean v\u1eadt li\u1ec7u \u0111\u1ebfn l\u1eadp b\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 nh\u1eefng \u0111\u1ea7u vi\u1ec7c ch\u00ednh m\u00e0 v\u1ecb tr\u00ed n\u00e0y th\u01b0\u1eddng \u0111\u1ea3m nh\u1eadn t\u1ea1i c\u00e1c doanh nghi\u1ec7p ch\u1ebf bi\u1ebfn, ch\u1ebf t\u1ea1o.<\/p>\n\n\n\n

\u2013 T\u1eadp h\u1ee3p chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp (TK 621): theo d\u00f5i l\u01b0\u1ee3ng v\u1eadt t\u01b0 xu\u1ea5t kho cho t\u1eebng \u0111\u01a1n h\u00e0ng ho\u1eb7c t\u1eebng ph\u00e2n x\u01b0\u1edfng, \u0111\u1ed1i chi\u1ebfu v\u1edbi \u0111\u1ecbnh m\u1ee9c ti\u00eau hao do b\u1ed9 ph\u1eadn k\u1ef9 thu\u1eadt cung c\u1ea5p.<\/p>\n\n\n\n

\u2013 T\u1eadp h\u1ee3p chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp (TK 622): t\u00ednh to\u00e1n ti\u1ec1n l\u01b0\u01a1ng, ph\u1ee5 c\u1ea5p, b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i c\u1ee7a c\u00f4ng nh\u00e2n tr\u1ef1c ti\u1ebfp s\u1ea3n xu\u1ea5t, ph\u00e2n b\u1ed5 theo s\u1ea3n ph\u1ea9m ho\u1eb7c theo \u0111\u01a1n h\u00e0ng.<\/p>\n\n\n\n

\u2013 Ph\u00e2n b\u1ed5 chi ph\u00ed s\u1ea3n xu\u1ea5t chung (TK 627): ghi nh\u1eadn kh\u1ea5u hao m\u00e1y m\u00f3c, chi ph\u00ed \u0111i\u1ec7n n\u01b0\u1edbc nh\u00e0 x\u01b0\u1edfng, chi ph\u00ed b\u1ea3o tr\u00ec thi\u1ebft b\u1ecb v\u00e0 ph\u00e2n b\u1ed5 h\u1ee3p l\u00fd cho t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu chi ph\u00ed.<\/p>\n\n\n\n

\u2013 T\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m (TK 154): t\u1ed5ng h\u1ee3p to\u00e0n b\u1ed9 chi ph\u00ed \u0111\u00e3 t\u1eadp h\u1ee3p, \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 th\u00e0nh ph\u00f9 h\u1ee3p nh\u01b0 gi\u1ea3n \u0111\u01a1n, h\u1ec7 s\u1ed1 ho\u1eb7c ph\u00e2n b\u01b0\u1edbc \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u00e0nh \u0111\u01a1n v\u1ecb.<\/p>\n\n\n\n

\u2013 L\u1eadp b\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb n\u1ed9i b\u1ed9: ph\u00e2n t\u00edch ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 th\u00e0nh th\u1ef1c t\u1ebf v\u00e0 gi\u00e1 th\u00e0nh \u0111\u1ecbnh m\u1ee9c, b\u00e1o c\u00e1o t\u1ef7 l\u1ec7 hao h\u1ee5t nguy\u00ean v\u1eadt li\u1ec7u, \u0111\u1ec1 xu\u1ea5t ph\u01b0\u01a1ng \u00e1n ti\u1ebft ki\u1ec7m chi ph\u00ed.<\/p>\n\n\n\n

N\u1ebfu b\u1ea1n \u0111ang t\u00ecm ki\u1ebfm c\u01a1 h\u1ed9i vi\u1ec7c l\u00e0m trong l\u0129nh v\u1ef1c n\u00e0y, c\u00f3 th\u1ec3 tham kh\u1ea3o c\u00e1c v\u1ecb tr\u00ed k\u1ebf to\u00e1n \u2013 ki\u1ec3m to\u00e1n tuy\u1ec3n d\u1ee5ng t\u1ea1i CareerLink<\/a><\/strong><\/em> \u0111\u1ec3 c\u1eadp nh\u1eadt nhu c\u1ea7u th\u1ecb tr\u01b0\u1eddng lao \u0111\u1ed9ng m\u1edbi nh\u1ea5t.<\/p>\n\n\n\n

Sau m\u1ed7i k\u1ef3 k\u1ebf to\u00e1n, ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch h\u1ea1ch to\u00e1n s\u1ea3n xu\u1ea5t c\u00f2n c\u1ea7n \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u v\u1edbi k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p, ki\u1ec3m tra t\u00ednh h\u1ee3p l\u00fd c\u1ee7a c\u00e1c b\u00fat to\u00e1n ph\u00e2n b\u1ed5 tr\u01b0\u1edbc khi ch\u1ed1t s\u1ed5.<\/p>\n\n\n\n

3. Quy tr\u00ecnh h\u1ea1ch to\u00e1n chi ph\u00ed s\u1ea3n xu\u1ea5t theo Th\u00f4ng t\u01b0 200<\/h2>\n\n\n\n

Quy tr\u00ecnh t\u1eadp h\u1ee3p chi ph\u00ed v\u00e0 t\u00ednh gi\u00e1 th\u00e0nh t\u1ea1i doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t th\u01b0\u1eddng tu\u00e2n theo tr\u00ecnh t\u1ef1 nh\u1ea5t \u0111\u1ecbnh, ph\u00f9 h\u1ee3p v\u1edbi h\u01b0\u1edbng d\u1eabn c\u1ee7a Th\u00f4ng t\u01b0 200\/2014\/TT-BTC do B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c b\u01b0\u1edbc c\u01a1 b\u1ea3n m\u00e0 k\u1ebf to\u00e1n gi\u00e1 th\u00e0nh c\u1ea7n th\u1ef1c hi\u1ec7n.<\/p>\n\n\n\n

\n\n\n\n\n\n\n\n\n\n
B\u01b0\u1edbc<\/th>\nN\u1ed9i dung<\/th>\nT\u00e0i kho\u1ea3n li\u00ean quan<\/th>\n<\/tr>\n<\/thead>\n
1<\/td>\nT\u1eadp h\u1ee3p chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp<\/td>\nN\u1ee3 TK 621 \/ C\u00f3 TK 152<\/td>\n<\/tr>\n
2<\/td>\nT\u1eadp h\u1ee3p chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp<\/td>\nN\u1ee3 TK 622 \/ C\u00f3 TK 334, 338<\/td>\n<\/tr>\n
3<\/td>\nT\u1eadp h\u1ee3p chi ph\u00ed s\u1ea3n xu\u1ea5t chung<\/td>\nN\u1ee3 TK 627 \/ C\u00f3 TK 152, 214, 334\u2026<\/td>\n<\/tr>\n
4<\/td>\nK\u1ebft chuy\u1ec3n chi ph\u00ed v\u00e0o TK 154<\/td>\nN\u1ee3 TK 154 \/ C\u00f3 TK 621, 622, 627<\/td>\n<\/tr>\n
5<\/td>\nNh\u1eadp kho th\u00e0nh ph\u1ea9m theo gi\u00e1 th\u00e0nh th\u1ef1c t\u1ebf<\/td>\nN\u1ee3 TK 155 \/ C\u00f3 TK 154<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n\n\n\n

Trong th\u1ef1c t\u1ebf, b\u01b0\u1edbc ph\u00e2n b\u1ed5 chi ph\u00ed s\u1ea3n xu\u1ea5t chung th\u01b0\u1eddng ph\u1ee9c t\u1ea1p nh\u1ea5t v\u00ec ph\u1ea3i l\u1ef1a ch\u1ecdn ti\u00eau th\u1ee9c ph\u00e2n b\u1ed5 ph\u00f9 h\u1ee3p. C\u00e1c doanh nghi\u1ec7p c\u00f3 th\u1ec3 ph\u00e2n b\u1ed5 theo gi\u1edd m\u00e1y ch\u1ea1y, theo s\u1ed1 l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m ho\u1eb7c theo chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp, t\u00f9y v\u00e0o \u0111\u1eb7c th\u00f9 ng\u00e0nh ngh\u1ec1. Vi\u1ec7c ch\u1ecdn sai ti\u00eau th\u1ee9c ph\u00e2n b\u1ed5 d\u1eabn \u0111\u1ebfn gi\u00e1 th\u00e0nh b\u1ecb sai l\u1ec7ch, \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn quy\u1ebft \u0111\u1ecbnh kinh doanh.<\/p>\n\n\n\n

\n

L\u01b0u \u00fd quan tr\u1ecdng:<\/strong><\/p>\n

\u2013 Khi t\u1eadp h\u1ee3p chi ph\u00ed, c\u1ea7n ph\u00e2n bi\u1ec7t r\u00f5 chi ph\u00ed s\u1ea3n xu\u1ea5t v\u00e0 chi ph\u00ed ngo\u00e0i s\u1ea3n xu\u1ea5t (chi ph\u00ed b\u00e1n h\u00e0ng, chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p). Ch\u1ec9 chi ph\u00ed s\u1ea3n xu\u1ea5t m\u1edbi \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 200\/2014\/TT-BTC.<\/p>\n

\u2013 S\u1ea3n ph\u1ea9m d\u1edf dang cu\u1ed1i k\u1ef3 (SPDD) c\u1ea7n \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 ch\u00ednh x\u00e1c \u0111\u1ec3 tr\u00e1nh ph\u1ea3n \u00e1nh sai gi\u00e1 th\u00e0nh th\u00e0nh ph\u1ea9m.<\/p>\n<\/div>\n\n\n\n

4. C\u00e1c ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 th\u00e0nh ph\u1ed5 bi\u1ebfn<\/h2>\n\n\n\n
\"\"<\/figure>\n\n\n\n

T\u00f9y theo quy m\u00f4, \u0111\u1eb7c \u0111i\u1ec3m s\u1ea3n xu\u1ea5t v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n tr\u1ecb, doanh nghi\u1ec7p c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn m\u1ed9t trong c\u00e1c ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 th\u00e0nh d\u01b0\u1edbi \u0111\u00e2y. 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.<\/p>\n\n\n\n

Ph\u01b0\u01a1ng ph\u00e1p gi\u1ea3n \u0111\u01a1n (tr\u1ef1c ti\u1ebfp)<\/h3>\n\n\n\n

Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t m\u1ed9t lo\u1ea1i s\u1ea3n ph\u1ea9m duy nh\u1ea5t ho\u1eb7c \u00edt ch\u1ee7ng lo\u1ea1i, quy tr\u00ecnh c\u00f4ng ngh\u1ec7 \u0111\u01a1n gi\u1ea3n. Gi\u00e1 th\u00e0nh \u0111\u01a1n v\u1ecb b\u1eb1ng t\u1ed5ng chi ph\u00ed s\u1ea3n xu\u1ea5t trong k\u1ef3 chia cho s\u1ed1 l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m ho\u00e0n th\u00e0nh. C\u00e1c nh\u00e0 m\u00e1y s\u1ea3n xu\u1ea5t g\u1ea1ch, xi m\u0103ng ho\u1eb7c n\u01b0\u1edbc \u0111\u00e1 th\u01b0\u1eddng s\u1eed d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p n\u00e0y.<\/p>\n\n\n\n

Ph\u01b0\u01a1ng ph\u00e1p h\u1ec7 s\u1ed1<\/h3>\n\n\n\n

Khi doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t \u0111\u1ed3ng th\u1eddi nhi\u1ec1u lo\u1ea1i s\u1ea3n ph\u1ea9m t\u1eeb c\u00f9ng m\u1ed9t quy tr\u00ecnh, m\u1ed7i s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c quy \u0111\u1ed5i v\u1ec1 s\u1ea3n ph\u1ea9m ti\u00eau chu\u1ea9n th\u00f4ng qua h\u1ec7 s\u1ed1. Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y th\u01b0\u1eddng g\u1eb7p trong ng\u00e0nh h\u00f3a ch\u1ea5t, l\u1ecdc d\u1ea7u, ch\u1ebf bi\u1ebfn th\u1ef1c ph\u1ea9m khi m\u1ed9t d\u00e2y chuy\u1ec1n t\u1ea1o ra nhi\u1ec1u th\u00e0nh ph\u1ea9m c\u00f3 \u0111\u1eb7c t\u00ednh kh\u00e1c nhau.<\/p>\n\n\n\n

Ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u01b0\u1edbc<\/h3>\n\n\n\n

\u00c1p d\u1ee5ng t\u1ea1i c\u00e1c doanh nghi\u1ec7p c\u00f3 quy tr\u00ecnh s\u1ea3n xu\u1ea5t ph\u1ee9c t\u1ea1p, tr\u1ea3i qua nhi\u1ec1u giai \u0111o\u1ea1n ch\u1ebf bi\u1ebfn li\u00ean ti\u1ebfp. M\u1ed7i giai \u0111o\u1ea1n t\u1ea1o ra b\u00e1n th\u00e0nh ph\u1ea9m, gi\u00e1 th\u00e0nh \u0111\u01b0\u1ee3c t\u00ednh l\u0169y k\u1ebf qua t\u1eebng b\u01b0\u1edbc. Ng\u00e0nh d\u1ec7t may, s\u1ea3n xu\u1ea5t \u00f4 t\u00f4, ch\u1ebf bi\u1ebfn g\u1ed7 l\u00e0 nh\u1eefng v\u00ed d\u1ee5 \u0111i\u1ec3n h\u00ecnh s\u1eed d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u01b0\u1edbc.<\/p>\n\n\n\n

\n

M\u1ed9t k\u1ebf to\u00e1n gi\u00e1 th\u00e0nh gi\u1ecfi kh\u00f4ng ch\u1ec9 bi\u1ebft ghi s\u1ed5 \u0111\u00fang, m\u00e0 c\u00f2n c\u1ea7n hi\u1ec3u s\u00e2u quy tr\u00ecnh s\u1ea3n xu\u1ea5t th\u1ef1c t\u1ebf t\u1ea1i nh\u00e0 m\u00e1y \u0111\u1ec3 ph\u00e2n b\u1ed5 chi ph\u00ed h\u1ee3p l\u00fd v\u00e0 ph\u00e1t hi\u1ec7n nh\u1eefng b\u1ea5t th\u01b0\u1eddng trong ti\u00eau hao nguy\u00ean v\u1eadt li\u1ec7u.<\/p>\n<\/blockquote>\n\n\n\n

5. K\u1ef9 n\u0103ng v\u00e0 ph\u1ea7n m\u1ec1m c\u1ea7n thi\u1ebft<\/h2>\n\n\n\n

\u0110\u1ec3 \u0111\u1ea3m nhi\u1ec7m t\u1ed1t v\u1ecb tr\u00ed k\u1ebf to\u00e1n trong l\u0129nh v\u1ef1c s\u1ea3n xu\u1ea5t, ng\u01b0\u1eddi l\u00e0m ngh\u1ec1 c\u1ea7n trang b\u1ecb c\u1ea3 ki\u1ebfn th\u1ee9c chuy\u00ean m\u00f4n l\u1eabn k\u1ef9 n\u0103ng m\u1ec1m. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 nh\u1eefng y\u00eau c\u1ea7u ph\u1ed5 bi\u1ebfn m\u00e0 nh\u00e0 tuy\u1ec3n d\u1ee5ng th\u01b0\u1eddng \u0111\u1eb7t ra cho v\u1ecb tr\u00ed n\u00e0y.<\/p>\n\n\n\n

\u2013 N\u1eafm v\u1eefng h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n doanh nghi\u1ec7p theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC ho\u1eb7c Th\u00f4ng t\u01b0 133\/2016\/TT-BTC \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba. Hi\u1ec3u r\u00f5 nguy\u00ean t\u1eafc ghi nh\u1eadn chi ph\u00ed, ph\u00e2n b\u1ed5 v\u00e0 k\u1ebft chuy\u1ec3n cu\u1ed1i k\u1ef3.<\/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 t\u1ea1i Vi\u1ec7t Nam nh\u01b0 MISA SME, Fast Accounting ho\u1eb7c c\u00e1c h\u1ec7 th\u1ed1ng ERP qu\u1ed1c t\u1ebf nh\u01b0 SAP, Oracle NetSuite d\u00e0nh cho doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t quy m\u00f4 l\u1edbn.<\/p>\n\n\n\n

\u2013 S\u1eed d\u1ee5ng th\u00e0nh th\u1ea1o 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. K\u1ef9 n\u0103ng n\u00e0y \u0111\u1eb7c bi\u1ec7t c\u1ea7n thi\u1ebft khi doanh nghi\u1ec7p ch\u01b0a tri\u1ec3n khai ph\u1ea7n m\u1ec1m chuy\u00ean d\u1ee5ng.<\/p>\n\n\n\n

\u2013 Kh\u1ea3 n\u0103ng \u0111\u1ecdc hi\u1ec3u b\u1ea3n v\u1ebd k\u1ef9 thu\u1eadt ho\u1eb7c BOM (Bill of Materials) \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu \u0111\u1ecbnh m\u1ee9c nguy\u00ean v\u1eadt li\u1ec7u, ph\u00e1t hi\u1ec7n ch\u00eanh l\u1ec7ch gi\u1eefa th\u1ef1c t\u1ebf xu\u1ea5t kho v\u00e0 \u0111\u1ecbnh m\u1ee9c thi\u1ebft k\u1ebf.<\/p>\n\n\n\n

Ngo\u00e0i chuy\u00ean m\u00f4n k\u1ebf to\u00e1n, k\u1ef9 n\u0103ng giao ti\u1ebfp v\u00e0 ph\u1ed1i h\u1ee3p li\u00ean ph\u00f2ng ban c\u0169ng r\u1ea5t quan tr\u1ecdng. Ng\u01b0\u1eddi l\u00e0m h\u1ea1ch to\u00e1n s\u1ea3n xu\u1ea5t ph\u1ea3i th\u01b0\u1eddng xuy\u00ean trao \u0111\u1ed5i v\u1edbi qu\u1ea3n \u0111\u1ed1c ph\u00e2n x\u01b0\u1edfng, th\u1ee7 kho v\u00e0 b\u1ed9 ph\u1eadn mua h\u00e0ng \u0111\u1ec3 c\u00f3 \u0111\u01b0\u1ee3c s\u1ed1 li\u1ec7u k\u1ecbp th\u1eddi, ch\u00ednh x\u00e1c ph\u1ee5c v\u1ee5 cho vi\u1ec7c t\u1eadp h\u1ee3p chi ph\u00ed.<\/p>\n\n\n\n

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L\u1eddi khuy\u00ean cho ng\u01b0\u1eddi m\u1edbi:<\/strong><\/p>\n

\u2013 N\u1ebfu b\u1ea1n v\u1eeba t\u1ed1t nghi\u1ec7p chuy\u00ean ng\u00e0nh k\u1ebf to\u00e1n v\u00e0 mu\u1ed1n theo h\u01b0\u1edbng manufacturing accounting, h\u00e3y \u01b0u ti\u00ean \u1ee9ng tuy\u1ec3n v\u00e0o c\u00e1c doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t v\u1eeba v\u00e0 nh\u1ecf tr\u01b0\u1edbc. T\u1ea1i \u0111\u00e2y, b\u1ea1n s\u1ebd \u0111\u01b0\u1ee3c ti\u1ebfp c\u1eadn to\u00e0n b\u1ed9 quy tr\u00ecnh t\u1eeb \u0111\u1ea7u \u0111\u1ebfn cu\u1ed1i thay v\u00ec ch\u1ec9 ph\u1ee5 tr\u00e1ch m\u1ed9t kh\u00e2u nh\u1ecf.<\/p>\n

\u2013 Tham gia c\u00e1c kh\u00f3a h\u1ecdc b\u1ed5 tr\u1ee3 v\u1ec1 qu\u1ea3n tr\u1ecb s\u1ea3n xu\u1ea5t ho\u1eb7c logistics gi\u00fap b\u1ea1n hi\u1ec3u th\u00eam b\u1ed1i c\u1ea3nh v\u1eadn h\u00e0nh, t\u1eeb \u0111\u00f3 h\u1ea1ch to\u00e1n ch\u00ednh x\u00e1c h\u01a1n.<\/p>\n<\/div>\n\n\n\n

N\u1ebfu mu\u1ed1n t\u00ecm hi\u1ec3u t\u1ed5ng quan h\u01a1n v\u1ec1 c\u00e1c m\u1ea3ng k\u1ebf to\u00e1n trong doanh nghi\u1ec7p, b\u1ea1n \u0111\u1ecdc c\u00f3 th\u1ec3 xem th\u00eam b\u00e0i vi\u1ebft k\u1ebf to\u00e1n doanh nghi\u1ec7p l\u00e0 g\u00ec<\/a> \u0111\u1ec3 c\u00f3 c\u00e1i nh\u00ecn to\u00e0n di\u1ec7n.<\/p>\n\n\n\n

6. Th\u1ecb tr\u01b0\u1eddng ngh\u1ec1 K\u1ebf to\u00e1n s\u1ea3n xu\u1ea5t 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 s\u1ea3n xu\u1ea5t 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
\n

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 s\u1ea3n xu\u1ea5t kh\u00e1c k\u1ebf to\u00e1n th\u01b0\u01a1ng m\u1ea1i \u1edf \u0111i\u1ec3m n\u00e0o?<\/em><\/strong><\/p>\n

K\u1ebf to\u00e1n th\u01b0\u01a1ng m\u1ea1i ch\u1ee7 y\u1ebfu ghi nh\u1eadn ho\u1ea1t \u0111\u1ed9ng mua\u2013b\u00e1n h\u00e0ng h\u00f3a c\u00f3 s\u1eb5n, trong khi k\u1ebf to\u00e1n t\u1ea1i doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t ph\u1ea3i theo d\u00f5i to\u00e0n b\u1ed9 qu\u00e1 tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i nguy\u00ean v\u1eadt li\u1ec7u th\u00e0nh th\u00e0nh ph\u1ea9m, bao g\u1ed3m t\u1eadp h\u1ee3p chi ph\u00ed NVL, nh\u00e2n c\u00f4ng v\u00e0 chi ph\u00ed chung tr\u00ean c\u00e1c t\u00e0i kho\u1ea3n 621, 622, 627, 154.<\/p>\n

2. L\u00e0m k\u1ebf to\u00e1n s\u1ea3n xu\u1ea5t c\u00f3 c\u1ea7n bi\u1ebft quy tr\u00ecnh nh\u00e0 m\u00e1y kh\u00f4ng?<\/em><\/strong><\/p>\n

C\u00f3. Hi\u1ec3u quy tr\u00ecnh s\u1ea3n xu\u1ea5t th\u1ef1c t\u1ebf gi\u00fap ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n ph\u00e2n b\u1ed5 chi ph\u00ed \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng, ph\u00e1t hi\u1ec7n hao h\u1ee5t b\u1ea5t th\u01b0\u1eddng v\u00e0 x\u00e2y d\u1ef1ng \u0111\u1ecbnh m\u1ee9c ti\u00eau hao nguy\u00ean v\u1eadt li\u1ec7u s\u00e1t v\u1edbi th\u1ef1c t\u1ebf v\u1eadn h\u00e0nh.<\/p>\n

3. Ph\u1ea7n m\u1ec1m n\u00e0o ph\u1ed5 bi\u1ebfn cho k\u1ebf to\u00e1n s\u1ea3n xu\u1ea5t t\u1ea1i Vi\u1ec7t Nam?<\/em><\/strong><\/p>\n

C\u00e1c ph\u1ea7n m\u1ec1m \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng r\u1ed9ng r\u00e3i g\u1ed3m MISA SME (ph\u1ed5 bi\u1ebfn nh\u1ea5t v\u1edbi doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf), Fast Accounting, Bravo v\u00e0 3S ERP. V\u1edbi doanh nghi\u1ec7p FDI ho\u1eb7c quy m\u00f4 l\u1edbn, SAP v\u00e0 Oracle NetSuite l\u00e0 hai l\u1ef1a ch\u1ecdn ph\u1ed5 bi\u1ebfn v\u00ec t\u00edch h\u1ee3p s\u00e2u module s\u1ea3n xu\u1ea5t.<\/p>\n

V\u1ecb tr\u00ed k\u1ebf to\u00e1n s\u1ea3n xu\u1ea5t<\/strong> \u0111\u00f2i h\u1ecfi s\u1ef1 k\u1ebft h\u1ee3p gi\u1eefa ki\u1ebfn th\u1ee9c k\u1ebf to\u00e1n t\u00e0i ch\u00ednh, hi\u1ec3u bi\u1ebft v\u1ec1 quy tr\u00ecnh v\u1eadn h\u00e0nh nh\u00e0 m\u00e1y v\u00e0 kh\u1ea3 n\u0103ng ph\u00e2n t\u00edch s\u1ed1 li\u1ec7u chi ph\u00ed. Trong b\u1ed1i c\u1ea3nh nhi\u1ec1u doanh nghi\u1ec7p Vi\u1ec7t Nam \u0111ang m\u1edf r\u1ed9ng c\u00f4ng su\u1ea5t v\u00e0 \u0111\u1ea7u t\u01b0 c\u00f4ng ngh\u1ec7 m\u1edbi, nhu c\u1ea7u tuy\u1ec3n d\u1ee5ng nh\u00e2n s\u1ef1 h\u1ea1ch to\u00e1n s\u1ea3n xu\u1ea5t c\u00f3 chuy\u00ean m\u00f4n s\u00e2u ng\u00e0y c\u00e0ng t\u0103ng. N\u1ebfu b\u1ea1n \u0111ang c\u00e2n nh\u1eafc theo \u0111u\u1ed5i h\u01b0\u1edbng \u0111i n\u00e0y, h\u00e3y t\u1eadp trung r\u00e8n luy\u1ec7n c\u1ea3 nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n l\u1eabn t\u01b0 duy s\u1ea3n xu\u1ea5t \u0111\u1ec3 n\u1eafm b\u1eaft \u0111\u01b0\u1ee3c nhi\u1ec1u c\u01a1 h\u1ed9i ngh\u1ec1 nghi\u1ec7p ph\u00f9 h\u1ee3p.<\/p>\n

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

B\u00e0i vi\u1ebft mang t\u00ednh ch\u1ea5t tham kh\u1ea3o, kh\u00f4ng thay th\u1ebf t\u01b0 v\u1ea5n chuy\u00ean m\u00f4n t\u1eeb k\u1ebf to\u00e1n vi\u00ean ho\u1eb7c chuy\u00ean gia t\u00e0i ch\u00ednh.<\/em><\/p>","protected":false},"excerpt":{"rendered":"

T\u00ecm hi\u1ec3u k\u1ebf to\u00e1n s\u1ea3n xu\u1ea5t l\u00e0 g\u00ec, c\u00f4ng vi\u1ec7c c\u1ee5 th\u1ec3, quy tr\u00ecnh h\u1ea1ch to\u00e1n gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m theo Th\u00f4ng t\u01b0 200 v\u00e0 k\u1ef9 n\u0103ng c\u1ea7n c\u00f3 \u0111\u1ec3 l\u00e0m ngh\u1ec1.<\/p>\n","protected":false},"author":58,"featured_media":16216,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[17],"tags":[98],"class_list":["post-16147","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\/16147","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=16147"}],"version-history":[{"count":16,"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/posts\/16147\/revisions"}],"predecessor-version":[{"id":21564,"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/posts\/16147\/revisions\/21564"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/media\/16216"}],"wp:attachment":[{"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/media?parent=16147"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/categories?post=16147"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mb668s.com\/cam-nang-7mb66-xoc-dia\/wp-json\/wp\/v2\/tags?post=16147"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}