{"id":999973400,"date":"2025-05-12T17:33:01","date_gmt":"2025-05-12T10:33:01","guid":{"rendered":"https:\/\/bizzi.vn\/?p=999973400"},"modified":"2026-06-09T13:48:29","modified_gmt":"2026-06-09T06:48:29","slug":"processing-cost-accounting-and-processing-cost-concept","status":"publish","type":"post","link":"https:\/\/bizzi.vn\/en\/processing-cost-accounting-and-processing-cost-concept\/","title":{"rendered":"Processing cost accounting and processing cost concept\u00a0"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Processing costs are considered an important factor in production and business activities, directly related to the process of converting raw materials into finished products. In this article, Bizzi will provide information on processing costs as well as how to accurately calculate processing costs.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_80 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/bizzi.vn\/en\/processing-cost-accounting-and-processing-cost-concept\/#Chi_phi_gia_cong_la_gi\" >What is the processing cost?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/bizzi.vn\/en\/processing-cost-accounting-and-processing-cost-concept\/#Cac_hang_muc_cu_the_cua_chi_phi_gia_cong\" >Specific items of processing costs<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/bizzi.vn\/en\/processing-cost-accounting-and-processing-cost-concept\/#Vai_tro_cua_chi_phi_gia_cong\" >The role of processing costs<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/bizzi.vn\/en\/processing-cost-accounting-and-processing-cost-concept\/#Nguyen_tac_hach_toan_chi_phi_gia_cong\" >Principles of processing cost accounting<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/bizzi.vn\/en\/processing-cost-accounting-and-processing-cost-concept\/#Huong_dan_hach_toan_chi_phi_gia_cong\" >Processing cost accounting guide<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/bizzi.vn\/en\/processing-cost-accounting-and-processing-cost-concept\/#Tai_ben_thue_gia_cong\" >At the outsourcing party<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/bizzi.vn\/en\/processing-cost-accounting-and-processing-cost-concept\/#Tai_ben_nhan_gia_cong\" >At the processing side<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/bizzi.vn\/en\/processing-cost-accounting-and-processing-cost-concept\/#Quy_dinh_lien_quan_den_hang_gia_cong\" >Regulations relating to processed goods<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/bizzi.vn\/en\/processing-cost-accounting-and-processing-cost-concept\/#Ve_thue_gia_tri_gia_tang_GTGT\" >About value added tax (VAT)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/bizzi.vn\/en\/processing-cost-accounting-and-processing-cost-concept\/#Ve_gia_tinh_thue_GTGT\" >About VAT calculation price<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/bizzi.vn\/en\/processing-cost-accounting-and-processing-cost-concept\/#Huong_dan_hach_toan_chi_phi_gia_cong_theo_Thong_tu_200\" >Instructions for accounting for processing costs according to Circular 200<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/bizzi.vn\/en\/processing-cost-accounting-and-processing-cost-concept\/#Tai_ben_thue_gia_cong-2\" >At the outsourcing party<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/bizzi.vn\/en\/processing-cost-accounting-and-processing-cost-concept\/#Tai_ben_nhan_gia_cong-2\" >At the processing side<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/bizzi.vn\/en\/processing-cost-accounting-and-processing-cost-concept\/#Cach_tinh_gia_von_hang_gia_cong\" >How to calculate cost of goods processed<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/bizzi.vn\/en\/processing-cost-accounting-and-processing-cost-concept\/#Cong_thuc_tinh_gia_von_hang_gia_cong\" >Formula for calculating cost of processed goods<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/bizzi.vn\/en\/processing-cost-accounting-and-processing-cost-concept\/#Mot_so_luu_y_khi_tinh_gia_von_hang_gia_cong\" >Some notes when calculating the cost of processed goods<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/bizzi.vn\/en\/processing-cost-accounting-and-processing-cost-concept\/#Chi_phi_gia_cong_trong_Ke_toan_quan_tri\" >Processing costs in Management Accounting<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/bizzi.vn\/en\/processing-cost-accounting-and-processing-cost-concept\/#Khac_biet_giua_Ke_toan_quan_tri_va_Ke_toan_tai_chinh\" >Difference between Management Accounting and Financial Accounting<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/bizzi.vn\/en\/processing-cost-accounting-and-processing-cost-concept\/#Vai_tro_cua_viec_hach_toan_chi_phi_gia_cong_trong_ke_toan_quan_tri\" >The role of processing cost accounting in management accounting<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/bizzi.vn\/en\/processing-cost-accounting-and-processing-cost-concept\/#Nen_tang_Bizzi_ho_tro_nhu_the_nao_trong_viec_quan_ly_va_hach_toan_chi_phi_gia_cong\" >How does the Bizzi platform help in managing and accounting for outsourcing costs?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/bizzi.vn\/en\/processing-cost-accounting-and-processing-cost-concept\/#Ket_luan\" >Conclude<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Chi_phi_gia_cong_la_gi\"><\/span><b>What is the processing cost?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Processing costs (<\/span><b>Processing Cost<\/b><span style=\"font-weight: 400;\">) is the total cost incurred in the process of transforming raw materials into products through production stages, including direct and indirect costs related to the processing process. These are costs that increase with production output, contributing to the value of the product, minus the direct cost of raw materials.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Processing costs are an important part of product cost, especially in manufacturing industries such as garment, mechanical, food processing, electronics, etc. Therefore, the calculation of processing costs requires more accuracy and care.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_hang_muc_cu_the_cua_chi_phi_gia_cong\"><\/span><b>Specific items of processing costs<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Processing costs include expenses incurred during the manufacturing process. Specific processing cost items are classified into three main groups: Direct labor costs, Manufacturing overhead costs, and outsourcing costs.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Direct labor costs: Salary, allowances, social insurance for direct production workers; Overtime, shift, and night work wages<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">General production costs: Including indirect costs for processing activities (Depreciation of machinery and production equipment; Costs of electricity, water, fuel for production; Costs of machinery repair and maintenance; Costs of auxiliary materials and production tools; Factory rental costs; Salaries and allowances of workshop management and technical staff<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Outsourcing costs (if any): In case the enterprise hires another unit to process part of the process (outsourcing), this cost is included in the processing cost.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Vai_tro_cua_chi_phi_gia_cong\"><\/span><b>The role of processing costs<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\"><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter wp-image-999973606 size-full\" title=\"Bizz-calculate-processing-costs-1\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/05\/Bizz-hach-toan-chi-phi-gia-cong-1.jpg\" alt=\"\" width=\"1200\" height=\"675\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/05\/Bizz-hach-toan-chi-phi-gia-cong-1.jpg 1200w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/05\/Bizz-hach-toan-chi-phi-gia-cong-1-300x169.jpg 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/05\/Bizz-hach-toan-chi-phi-gia-cong-1-1024x576.jpg 1024w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/05\/Bizz-hach-toan-chi-phi-gia-cong-1-768x432.jpg 768w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/05\/Bizz-hach-toan-chi-phi-gia-cong-1-18x10.jpg 18w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/>Processing costs play an important role in the production and business activities of enterprises.<\/span><\/p>\n<ul>\n<li aria-level=\"1\"><b>Direct impact on product price: <\/b><span style=\"font-weight: 400;\">Processing costs account for a large proportion of total costs, especially in industries that use a lot of labor or machinery. Optimizing processing costs helps reduce costs and increase competitiveness in the market.<\/span><\/li>\n<li aria-level=\"1\"><b>Basis for calculating selling price and production planning: <\/b><span style=\"font-weight: 400;\">Businesses rely on processing costs to price products; plan budgets, cash flows; allocate orders to factories (internal or outsourced)<\/span><\/li>\n<li aria-level=\"1\"><b>Evaluation of production efficiency \u2013 labor productivity: <\/b><span style=\"font-weight: 400;\">Comparing processing costs between periods, lines, or outsourced suppliers helps evaluate: Machine productivity, Labor efficiency, production management efficiency<\/span><\/li>\n<li aria-level=\"1\"><b>Making the decision \u201cin-house or outsource\u201d: <\/b><span style=\"font-weight: 400;\">If the outsourcing cost is lower than the internal cost while still ensuring quality, the business can choose this form. <\/span><b>outsourcing<\/b><span style=\"font-weight: 400;\"> to optimize resources.<\/span><\/li>\n<li aria-level=\"1\"><b>Basis for making estimates and business production plans:<\/b><span style=\"font-weight: 400;\"> Help businesses plan production and business reasonably, ensuring resources.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Nguyen_tac_hach_toan_chi_phi_gia_cong\"><\/span><b>Principles of processing cost accounting<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Below are clear and practical principles for accounting for processing costs, especially suitable for manufacturing enterprises (including both internal and outsourced production):<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Processing cost accounting must be recorded in the correct accounting period, not allocated to the wrong time or wrong cost bearer.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">It is necessary to clearly classify what processing costs are: direct costs (labor, outsourcing), general manufacturing costs.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Accounting by processing cost collection object such as: product code, production order, contract, processing order.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Accounting for processing costs requires valid documents: invoices, payroll, warehouse receipts, processing contracts, etc.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Huong_dan_hach_toan_chi_phi_gia_cong\"><\/span><b>Processing cost accounting guide<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Accounting for processed goods must comply with specific principles for both the outsourcing party and the outsourcing party as prescribed.\u00a0<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tai_ben_thue_gia_cong\"><\/span><b>At the outsourcing party<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">When transferring goods and raw materials for processing, accountants need to note that these assets are still owned by the business. The business does not sell, give or donate them, but only transfers them to perform services.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Do not record the value of goods and materials in accounts receivable (accounts 131, 138) or accounts payable (account 331).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Production costs, outsourcing processing, raw materials, and outsourced goods are tracked in account 154.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Tai_ben_nhan_gia_cong\"><\/span><b>At the processing side<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">For the processing party, raw materials and goods imported for processing are not owned by the enterprise, are not the assets of the enterprise,,,,.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">These raw materials and goods should not be tracked in inventory accounts (accounts 152, 155, 156),,,,.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">When receiving goods for processing, the enterprise proactively creates a warehouse receipt, monitors and records information about the entire value of materials and goods received for processing,,,,.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">When returning processed goods, create a Warehouse Delivery Note and only issue a VAT invoice (or sales invoice) for processing fees and raw materials and accessories (if provided by the processing party).<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Quy_dinh_lien_quan_den_hang_gia_cong\"><\/span><b>Regulations relating to processed goods<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Goods processing activities are subject to a number of regulations on invoices, documents and value added tax, specifically as follows:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The party sending goods for processing: When exporting goods (semi-finished products, raw materials, fuels) for processing, the enterprise only needs to create an Internal Delivery and Transportation Note and a Transfer Order.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">For export processing: When transporting goods to the border gate or place of export procedures, create a Warehouse Delivery Note and Internal Transport Note. After completing export procedures, create a value-added invoice for exported goods.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Processing party: When returning processed goods, create a Warehouse Delivery Note and only issue a VAT invoice (or sales invoice) for the revenue from processed goods and the cost of raw materials and accessories (if provided).<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Ve_thue_gia_tri_gia_tang_GTGT\"><\/span><b>About value added tax (VAT)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Raw materials and supplies imported for production and processing of export goods under contracts signed with foreign parties are not subject to VAT.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Goods processed in transit according to commercial law are subject to tax rate 0%.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Export goods processing services under contracts signed with foreign countries are subject to VAT rate 0%.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Ve_gia_tinh_thue_GTGT\"><\/span><b>About VAT calculation price<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The price for calculating VAT for goods processing is the contract processing price excluding VAT, including wages, costs of fuel, power, auxiliary materials and other costs for goods processing.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Huong_dan_hach_toan_chi_phi_gia_cong_theo_Thong_tu_200\"><\/span><b>Instructions for accounting for processing costs according to Circular 200<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Accounting for processed goods according to Circular 200\/2014\/TT-BTC is carried out in detail for both the lessee and the processing party.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tai_ben_thue_gia_cong-2\"><\/span><b>At the outsourcing party<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Accounting entries reflect the process of sending goods, incurring costs and receiving finished products.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>When purchased goods or raw materials are transferred directly to processing (not stored in the warehouse):<\/b>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Debit account 154: Value of goods and materials transferred (excluding VAT)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Debit account 1331: Input VAT<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Account 111, 112, 331,\u2026: Total payment amount<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>When exporting goods and raw materials for processing:<\/b>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Debit account 154: Value of goods and materials for processing<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Credit account 1561, account 152: Warehouse value<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Record processing costs and other costs incurred:<\/b>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Debit account 154: Costs incurred during processing<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Debit account 1331: Deductible VAT (if any)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Credit account 111, 112, 331, 334,\u2026: Total amount paid\/to be paid<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>When the finished goods are stored in the warehouse, sent for sale or sold directly:<\/b>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Debit account 1561 (Imported goods into warehouse), Debit account 152 (Imported materials into warehouse), Debit account 157 (Sent for direct sale), Debit account 632 (Direct sale)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Credit account 154: Value of completed processed goods<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Outsourced finished products are evaluated at actual cost, including direct material costs, outsourcing costs and costs directly related to the outsourcing process.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<figure id=\"attachment_999973403\" aria-describedby=\"caption-attachment-999973403\" style=\"width: 722px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-999973403 size-full\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/05\/Bizz-hach-toan-chi-phi-gia-cong-2.png\" alt=\"Bizz-calculate-processing-costs-2\" width=\"722\" height=\"400\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/05\/Bizz-hach-toan-chi-phi-gia-cong-2.png 722w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/05\/Bizz-hach-toan-chi-phi-gia-cong-2-300x166.png 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/05\/Bizz-hach-toan-chi-phi-gia-cong-2-18x10.png 18w\" sizes=\"(max-width: 722px) 100vw, 722px\" \/><figcaption id=\"caption-attachment-999973403\" class=\"wp-caption-text\">Accounting for processed goods according to Circular 200\/2014\/TT-BTC is carried out in detail for both the lessee and the processing party.<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Tai_ben_nhan_gia_cong-2\"><\/span><b>At the processing side<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Accountants do not track processed goods in the warehouse on inventory accounts. Tracking is mainly done through warehouse receipts\/deliveries and recording information about value. Accounting entries for processing costs arise when determining revenue from processing wages.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>When determining the revenue from the actual processing fee received:<\/b>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Debit accounts 111, 112, 131.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Credit account 511 \u2013 Sales revenue and service provision.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Credit account 3331 \u2013 VAT payable.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Cach_tinh_gia_von_hang_gia_cong\"><\/span><b>How to calculate cost of goods processed<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Cost of processed goods is the total actual cost that the enterprise has spent to create processed products, including: Cost of raw materials (NVL), Cost of outsourcing, Transportation and packaging costs, and other related costs (if any).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Cost of processed goods is calculated based on the costs incurred during the product processing. Calculating cost of processed goods is an important step to determine the correct actual cost of finished goods after processing, serving the purpose of cost accounting, financial reporting and profit determination.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">To calculate the cost of processed goods accurately, it is necessary to determine the following cost components:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Direct material cost:<\/b><span style=\"font-weight: 400;\"> Cost of main and auxiliary materials used directly, including cost of transporting raw materials (if any).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Direct labor costs:<\/b><span style=\"font-weight: 400;\"> Salaries, wages, allowances, insurance and other payments to direct production workers.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>General manufacturing costs:<\/b><span style=\"font-weight: 400;\"> Costs related to factory, machinery, utilities, maintenance, depreciation of fixed assets, management during the production process.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Processing costs (if outsourced):<\/b><span style=\"font-weight: 400;\"> Processing fees and costs of transportation and storage of products during processing (if partially or fully outsourced).<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Cong_thuc_tinh_gia_von_hang_gia_cong\"><\/span><b>Formula for calculating cost of processed goods<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Cost of processed goods = Direct material cost + Direct labor cost + General production cost + Outsourcing cost (if any)<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Mot_so_luu_y_khi_tinh_gia_von_hang_gia_cong\"><\/span><b>Some notes when calculating the cost of processed goods<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cost of goods sold must reflect the true nature of costs, excluding selling and administrative costs.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">In case of material loss, it is necessary to allocate costs reasonably according to actual output.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">If the unit accepts the processing (ie you are the hired party), the cost price will be the actual cost of performing that stage and does not include the materials provided by the outsourcing party.<\/span><\/li>\n<\/ul>\n<figure id=\"attachment_999973404\" aria-describedby=\"caption-attachment-999973404\" style=\"width: 550px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-999973404 size-full\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/05\/Bizz-hach-toan-chi-phi-gia-cong-4.jpg\" alt=\"Bizz-calculate-processing-costs-4\" width=\"550\" height=\"348\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/05\/Bizz-hach-toan-chi-phi-gia-cong-4.jpg 550w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/05\/Bizz-hach-toan-chi-phi-gia-cong-4-300x190.jpg 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/05\/Bizz-hach-toan-chi-phi-gia-cong-4-18x12.jpg 18w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><figcaption id=\"caption-attachment-999973404\" class=\"wp-caption-text\">Cost of goods processed is calculated based on costs incurred during the product processing process.<\/figcaption><\/figure>\n<h2><span class=\"ez-toc-section\" id=\"Chi_phi_gia_cong_trong_Ke_toan_quan_tri\"><\/span><b>Processing costs in Management Accounting<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Management accounting uses cost information in a different way than financial accounting, focusing on supporting internal decision making.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Khac_biet_giua_Ke_toan_quan_tri_va_Ke_toan_tai_chinh\"><\/span><b>Difference between Management Accounting and Financial Accounting<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Scope:<\/b><span style=\"font-weight: 400;\"> Management accounting looks at the details, classifying costs by activity or product\/service. Financial accounting is more general, less detailed in breaking down costs.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Intended use:<\/b><span style=\"font-weight: 400;\"> Management accounting uses information to manage production efficiency, decide on prices, products, and optimize processes. Financial accounting is used to calculate product costs and prepare financial reports.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Calculation method:<\/b><span style=\"font-weight: 400;\"> Management accounting is more flexible, and can use methods such as ABC. Financial accounting typically uses the traditional method based on direct labor\/materials, which is less flexible.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Reporting time and frequency:<\/b><span style=\"font-weight: 400;\"> Management accounting reports periodically and flexibly (daily, weekly, monthly) to support quick decision making. Financial accounting reports on standard cycles (quarterly, annually), and is less frequently updated.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Vai_tro_cua_viec_hach_toan_chi_phi_gia_cong_trong_ke_toan_quan_tri\"><\/span><b>The role of processing cost accounting in management accounting<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Manufacturing costs provide essential information for effective cost management and business decision making in management accounting.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Determining product cost: Is an important component to help determine reasonable selling price, ensuring profit and competitiveness.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Manage and track production costs: Provide detailed information to track and monitor resource efficiency, identify waste, savings opportunities, plan and control spending.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Developing a costing model: Based on detailed information, businesses can apply different costing models (by product, process, etc.) suitable to the specific characteristics of the business.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Identify and eliminate waste: Detailed analysis of expenses helps identify potential waste points, evaluate the efficiency of resource use (labor, materials, energy), find causes and propose solutions to improve processes to save costs and increase profits.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Nen_tang_Bizzi_ho_tro_nhu_the_nao_trong_viec_quan_ly_va_hach_toan_chi_phi_gia_cong\"><\/span><b>How does the Bizzi platform help in managing and accounting for outsourcing costs?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">In manufacturing activities, outsourcing costs or related costs such as transportation, packaging, etc. all require valid input invoices to:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Record expenses in accordance with accounting regulations<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Accounting for costs in cost price<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">VAT deductible (if any)<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">Ensure legality when settling taxes.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">However, many businesses face problems:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Invoice with incorrect information, missing required indicators<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Late invoices cause delays in cost accounting<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Invoice does not match actual cost (causing cost deviation)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Unable to control invoices from outsourcing suppliers<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<\/ul>\n<figure id=\"attachment_999973405\" aria-describedby=\"caption-attachment-999973405\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-999973405\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/05\/toan-bo-giai-phap-bizzi-travel-expense-1.png\" alt=\"Bizz-calculate-processing-costs \" width=\"1200\" height=\"1200\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/05\/toan-bo-giai-phap-bizzi-travel-expense-1.png 1620w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/05\/toan-bo-giai-phap-bizzi-travel-expense-1-300x300.png 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/05\/toan-bo-giai-phap-bizzi-travel-expense-1-1024x1024.png 1024w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/05\/toan-bo-giai-phap-bizzi-travel-expense-1-150x150.png 150w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/05\/toan-bo-giai-phap-bizzi-travel-expense-1-768x768.png 768w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/05\/toan-bo-giai-phap-bizzi-travel-expense-1-1536x1536.png 1536w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/05\/toan-bo-giai-phap-bizzi-travel-expense-1-12x12.png 12w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-999973405\" class=\"wp-caption-text\">Using Bizzi Travel &amp; Expense, businesses can save time and optimize cash flow control.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Bizzi helps businesses automate the entire input invoice processing process, especially useful for manufacturing, trading, or managing multiple outsourcing suppliers. Outstanding features include:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><strong>Feature<\/strong><\/td>\n<td><strong>Characteristic<\/strong><\/td>\n<td><strong>Benefit<\/strong><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Automatically download and process input invoices<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Check and verify valid suppliers<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Using Bizzi Bot applying RPA (Robotic Process Automation) technology combined with AI, the system can:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Automatically scan and download invoices from email, e-invoicing systems, or data portals<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Read and extract accurate invoice information (supplier name, tax code, amount, VAT...)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Check against purchasing, order, contract or production order data<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Alert suppliers at risk: suspension of operations, tax arrears, or unusual invoice usage<\/span><\/li>\n<\/ul>\n<\/td>\n<td>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Reduces manual data entry time by up to 80%<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Reduce errors due to incorrect invoice or data entry<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Reduce the risk of using invalid invoices<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Increase the reliability of costs when settling taxes<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Automatic invoice reconciliation \u2013 PO \u2013 GR<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Compare invoice with:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">PO (Purchase Order)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">GR (Goods Receipt \u2013 Warehouse receipt)<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Check product name, quantity, unit price, tax rate... to detect discrepancies<\/span><\/td>\n<td>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Detect discrepancies in real time<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Protect your business from incorrect payments, or duplicate expenses<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Store and manage invoices securely<\/span><\/td>\n<td>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bizzi automatically records, stores and classifies input invoices<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Support invoice retrieval for 10 years, ensuring compliance with legal regulations<\/span><\/li>\n<\/ul>\n<\/td>\n<td>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Easy to look up and compare when auditing or explaining taxes<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">No worries about lost or misplaced data<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Integration with ERP and accounting systems<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Bizzi provides powerful integration API with software such as: SAP, Oracle, Bravo, Misa, FAST, Odoo...<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">Automatically synchronize invoice data with accounting and cost management systems<\/span><\/td>\n<td>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Help accountants calculate quickly and accurately<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Unify data between purchasing \u2013 accounting \u2013 cost management departments<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Mastering the concept of processing costs, principles and accounting methods according to current regulations (such as Circular 200) is essential for business accountants. At the same time, analyzing processing costs from a management accounting perspective helps managers make effective decisions to optimize production activities and increase profits.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Accounting for processing costs must comply with the principle of collecting costs according to the correct objects, recording fully and in the correct accounting period. Accurate accounting helps businesses control costs closely and have financial transparency.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">To improve the efficiency of managing processing costs in particular and other types of costs in general, Bizzi helps businesses ensure accuracy right from the step of collecting input invoices. Integrating features to automate the entire invoice processing process, especially useful for manufacturing, trading businesses, or managing many outsourcing suppliers, using Bizzi Expense, businesses can save time, optimize and effectively control cash flow.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Link to register for a trial of Bizzi products: <\/span><a href=\"https:\/\/bizzi.vn\/dang-ky-dung-thu\/\"><span style=\"font-weight: 400;\">https:\/\/bizzi.vn\/dang-ky-dung-thu\/<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Schedule a demo: <a href=\"https:\/\/bizzi.vn\/dat-lich-demo\/\">https:\/\/bizzi.vn\/dat-lich-demo\/<\/a><\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>Processing costs are considered an important factor in production and business activities, directly related to the process\u2026<\/p>","protected":false},"author":56,"featured_media":999973401,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[263,86],"tags":[],"class_list":["post-999973400","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-kien-thuc","category-giam-sat"],"acf":[],"_links":{"self":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999973400","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/users\/56"}],"replies":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/comments?post=999973400"}],"version-history":[{"count":4,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999973400\/revisions"}],"predecessor-version":[{"id":999973607,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999973400\/revisions\/999973607"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media\/999973401"}],"wp:attachment":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media?parent=999973400"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/categories?post=999973400"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/tags?post=999973400"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}