{"id":9952,"date":"2024-03-25T07:41:33","date_gmt":"2024-03-25T07:41:33","guid":{"rendered":"https:\/\/optibizadria.eu\/?p=9952"},"modified":"2024-03-25T07:44:22","modified_gmt":"2024-03-25T07:44:22","slug":"trosak-prva-tocka-budzetiranja","status":"publish","type":"post","link":"https:\/\/optibizadria.eu\/en\/savjeti\/trosak-prva-tocka-budzetiranja\/","title":{"rendered":"Tro\u0161ak &#8211; prva to\u010dka bud\u017eetiranja"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"9952\" class=\"elementor elementor-9952\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f59ce42 elementor-section-boxed elementor-section-height-default elementor-section-height-default qodef-elementor-content-no\" data-id=\"f59ce42\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ed1c43f\" data-id=\"ed1c43f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-05d7997 elementor-widget elementor-widget-text-editor\" data-id=\"05d7997\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.15.0 - 20-08-2023 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p>U na\u0161im ranijim objavama govorili smo o va\u017enosti cash flow planiranja i kratko se dotakli teme godi\u0161njeg i mjese\u010dnog bud\u017eetiranja tro\u0161kova. Ovim sadr\u017eajem \u0107emo detaljnije prikazati pristup, razvoj i klju\u010dnu ulogu tro\u0161kovnog bud\u017eeta pri planiranju poslovnih aktivnosti.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-096d673 elementor-section-boxed elementor-section-height-default elementor-section-height-default qodef-elementor-content-no\" data-id=\"096d673\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-053b9d6\" data-id=\"053b9d6\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ea05cf0 elementor-widget elementor-widget-heading\" data-id=\"ea05cf0\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.15.0 - 20-08-2023 *\/\n.elementor-heading-title{padding:0;margin:0;line-height:1}.elementor-widget-heading .elementor-heading-title[class*=elementor-size-]>a{color:inherit;font-size:inherit;line-height:inherit}.elementor-widget-heading .elementor-heading-title.elementor-size-small{font-size:15px}.elementor-widget-heading .elementor-heading-title.elementor-size-medium{font-size:19px}.elementor-widget-heading .elementor-heading-title.elementor-size-large{font-size:29px}.elementor-widget-heading .elementor-heading-title.elementor-size-xl{font-size:39px}.elementor-widget-heading .elementor-heading-title.elementor-size-xxl{font-size:59px}<\/style><h2 class=\"elementor-heading-title elementor-size-default\">Vrste tro\u0161kova<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d7c4c88 elementor-section-boxed elementor-section-height-default elementor-section-height-default qodef-elementor-content-no\" data-id=\"d7c4c88\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7fd698b\" data-id=\"7fd698b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d4970ff elementor-widget elementor-widget-text-editor\" data-id=\"d4970ff\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Tro\u0161kove, u teoriji i u praksi, mo\u017eemo podijeliti na:<\/p><ul><li>fiksne \/ varijabilne,<\/li><li>redovne \/ vanredne,<\/li><li>tro\u0161kove prodane robe \/ operativne,<\/li><\/ul><p>\u00a0te na druge na\u010dine.<\/p><p>Iz na\u0161eg iskustva, za velik broj djelatnosti optimalnim pristupom za bud\u017eetiranje se pokazao onaj u kojem se detektira operativne tro\u0161kove i na njima temelji bud\u017eet.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-977be7b elementor-section-boxed elementor-section-height-default elementor-section-height-default qodef-elementor-content-no\" data-id=\"977be7b\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d37eb44\" data-id=\"d37eb44\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2003569 elementor-widget elementor-widget-heading\" data-id=\"2003569\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Na\u010dini bud\u017eetiranja<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d0bca99 elementor-section-boxed elementor-section-height-default elementor-section-height-default qodef-elementor-content-no\" data-id=\"d0bca99\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-13a1cd4\" data-id=\"13a1cd4\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7b0cda9 elementor-widget elementor-widget-image\" data-id=\"7b0cda9\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.15.0 - 20-08-2023 *\/\n.elementor-widget-image{text-align:center}.elementor-widget-image a{display:inline-block}.elementor-widget-image a img[src$=\".svg\"]{width:48px}.elementor-widget-image img{vertical-align:middle;display:inline-block}<\/style>\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/optibizadria.eu\/wp-content\/uploads\/2024\/03\/6261221-1024x683.jpg\" class=\"attachment-large size-large wp-image-9957\" alt=\"\" srcset=\"https:\/\/optibizadria.eu\/wp-content\/uploads\/2024\/03\/6261221-1024x683.jpg 1024w, https:\/\/optibizadria.eu\/wp-content\/uploads\/2024\/03\/6261221-300x200.jpg 300w, https:\/\/optibizadria.eu\/wp-content\/uploads\/2024\/03\/6261221-768x512.jpg 768w, https:\/\/optibizadria.eu\/wp-content\/uploads\/2024\/03\/6261221-1536x1024.jpg 1536w, https:\/\/optibizadria.eu\/wp-content\/uploads\/2024\/03\/6261221-2048x1365.jpg 2048w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0a00d4e elementor-section-boxed elementor-section-height-default elementor-section-height-default qodef-elementor-content-no\" data-id=\"0a00d4e\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-782ddbd\" data-id=\"782ddbd\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4d8c386 elementor-widget elementor-widget-text-editor\" data-id=\"4d8c386\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Sami proces bud\u017eetiranja se u teoriji mo\u017ee raditi na vi\u0161e na\u010dina, a najpoznatiji jesu:<\/p><ul><li>iskustveni inkrementalni pristup \u2013 postotna ili apsolutna promjena u odnosu na pro\u0161lo razdoblje<\/li><li>bud\u017eetiranje bazirano na aktivnostima (prihvatljiv tro\u0161ak po aktivnosti ili outputu)<\/li><li>bud\u017eetiranje bazirano na dodanoj vrijednosti (pojedina\u010dnih stavki bud\u017eeta)<\/li><li>bud\u017eetiranje od nule (svaki odjel \/jedinica \/ linija zasebno kreira bud\u017eet).<\/li><\/ul><p>Poduze\u0107a s kojima smo radili i radimo imaju razli\u010dito razgranatu strukturu te imaju vi\u0161e ili manje iskustva s bud\u017eetiranjem. Ve\u0107i klijenti koji imaju razvijene bud\u017eete obi\u010dno koriste iskustveni inkrementalni pristup, dok manjim poduze\u0107ima i\/li poduze\u0107ima koja se prvi put susre\u0107u s bud\u017eetiranjem pristupamo kombinacijom zero based na\u010dina s analizom povijesnih tro\u0161kova po stavkama tro\u0161kova iz bruto bilance.<\/p><p>Polazimo iz bruto bilance jer je na taj na\u010din jednostavnije kreirati template s kontima bruto bilance, kojeg sutra na mjese\u010dnoj, kvartalnoj ili godi\u0161njoj bazi mogu koristiti sami klijenti. Konta grupiramo u prirodne grupe i podgrupe koje daju logi\u010dnu sliku kretanja kroz razdoblja.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a02aafb elementor-section-boxed elementor-section-height-default elementor-section-height-default qodef-elementor-content-no\" data-id=\"a02aafb\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-59f727b\" data-id=\"59f727b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5d48268 elementor-widget elementor-widget-heading\" data-id=\"5d48268\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Uloga bud\u017eetiranja<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a63faae elementor-section-boxed elementor-section-height-default elementor-section-height-default qodef-elementor-content-no\" data-id=\"a63faae\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c336548\" data-id=\"c336548\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9c2080c elementor-widget elementor-widget-text-editor\" data-id=\"9c2080c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Tro\u0161kovno bud\u017eetiranje ima tri osnovne uloge koje su neodvojive no, ovisno o djelatnosti, imaju bitnu ili manje bitnu ulogu:<\/p><p>\u00a0<\/p><ol><li><span style=\"text-decoration: underline\">Planiranje<\/span><\/li><\/ol><p>Planiranje je opse\u017ena tema koja samo jednim dijelom se oslanja na tro\u0161kovne inpute, a ovisi o viziji, strategiji i ciljevima poduze\u0107a.<\/p><p>\u00a0<\/p><ol start=\"2\"><li><span style=\"text-decoration: underline\">Formiranje cijena<\/span><\/li><\/ol><p>Kod trgova\u010dkih i uslu\u017enih djelatnosti relativno je jednostavno utvrditi operativne tro\u0161kove i detektirati ciljanu mar\u017eu na nabavnu vrijednost robe, koja naravno osim tro\u0161kovnih inputa ovisi i o drugim faktorima poput tr\u017ei\u0161ta, konkurencije, potra\u017enje, koli\u010dina, itd. Da svedemo na banalnu razinu: koliko poduze\u0107e mora zara\u0111ivati na svom proizvodu ili usluzi, da bi pokrivalo tro\u0161kove u zadanom razdoblju.<\/p><p>\u00a0<\/p><ol start=\"3\"><li><span style=\"text-decoration: underline\">Kontroling<\/span><\/li><\/ol><p>Klju\u010dna aktivnost kod kontrolinga jest tro\u0161kovni kontroling. Tro\u0161kovni bud\u017eet je osnova tro\u0161kovnog kontrolinga, koji, ovisno o veli\u010dini poduze\u0107a, mo\u017ee biti razvijan pojedina\u010dno za organizacijske jedinice, lokacije, proizvode ili sli\u010dno.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6c94f85 elementor-section-boxed elementor-section-height-default elementor-section-height-default qodef-elementor-content-no\" data-id=\"6c94f85\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d5c6204\" data-id=\"d5c6204\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7106d19 elementor-widget elementor-widget-heading\" data-id=\"7106d19\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Zaklju\u010dak<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0c4c2e2 elementor-section-boxed elementor-section-height-default elementor-section-height-default qodef-elementor-content-no\" data-id=\"0c4c2e2\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-bf049d8\" data-id=\"bf049d8\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d6d6db5 elementor-widget elementor-widget-image\" data-id=\"d6d6db5\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"1024\" src=\"https:\/\/optibizadria.eu\/wp-content\/uploads\/2024\/03\/698-1024x1024.jpg\" class=\"attachment-large size-large wp-image-9958\" alt=\"\" srcset=\"https:\/\/optibizadria.eu\/wp-content\/uploads\/2024\/03\/698-1024x1024.jpg 1024w, https:\/\/optibizadria.eu\/wp-content\/uploads\/2024\/03\/698-300x300.jpg 300w, https:\/\/optibizadria.eu\/wp-content\/uploads\/2024\/03\/698-150x150.jpg 150w, https:\/\/optibizadria.eu\/wp-content\/uploads\/2024\/03\/698-768x768.jpg 768w, https:\/\/optibizadria.eu\/wp-content\/uploads\/2024\/03\/698-1536x1536.jpg 1536w, https:\/\/optibizadria.eu\/wp-content\/uploads\/2024\/03\/698-2048x2048.jpg 2048w, https:\/\/optibizadria.eu\/wp-content\/uploads\/2024\/03\/698-650x650.jpg 650w, https:\/\/optibizadria.eu\/wp-content\/uploads\/2024\/03\/698-1300x1300.jpg 1300w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c872957 elementor-section-boxed elementor-section-height-default elementor-section-height-default qodef-elementor-content-no\" data-id=\"c872957\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b619b45\" data-id=\"b619b45\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4acfdd8 elementor-widget elementor-widget-text-editor\" data-id=\"4acfdd8\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Razumijevanje prirode tro\u0161kova i analiti\u010dan pristup planiranju tro\u0161kova vje\u0161tine su koje posjedujemo i kontinuirano razvijamo. U kombinaciji s dugogodi\u0161njim iskustvom iz razli\u010ditih djelatnosti, sigurno vam mo\u017eemo pomo\u0107i u strate\u0161kom i operativnom planiranju, uvo\u0111enju ili unaprje\u0111enju kontrolinga i formiranju ciljanih cijena va\u0161ih proizvoda ili usluga.<\/p><p>Obratite nam se s povjerenjem, OptiBiz Adria radi s ciljem optimizacije va\u0161eg poslovanja.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Detaljnije \u0107emo prikazati pristup, razvoj i klju\u010dnu ulogu tro\u0161kovnog bud\u017eeta pri planiranju poslovnih aktivnosti.<\/p>","protected":false},"author":2,"featured_media":9955,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9952","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-savjeti"],"_links":{"self":[{"href":"https:\/\/optibizadria.eu\/en\/wp-json\/wp\/v2\/posts\/9952","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/optibizadria.eu\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/optibizadria.eu\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/optibizadria.eu\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/optibizadria.eu\/en\/wp-json\/wp\/v2\/comments?post=9952"}],"version-history":[{"count":4,"href":"https:\/\/optibizadria.eu\/en\/wp-json\/wp\/v2\/posts\/9952\/revisions"}],"predecessor-version":[{"id":9961,"href":"https:\/\/optibizadria.eu\/en\/wp-json\/wp\/v2\/posts\/9952\/revisions\/9961"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/optibizadria.eu\/en\/wp-json\/wp\/v2\/media\/9955"}],"wp:attachment":[{"href":"https:\/\/optibizadria.eu\/en\/wp-json\/wp\/v2\/media?parent=9952"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/optibizadria.eu\/en\/wp-json\/wp\/v2\/categories?post=9952"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/optibizadria.eu\/en\/wp-json\/wp\/v2\/tags?post=9952"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}