`Answer:`
\(P=8x^2+3y^2-8xy-6y+21\)
\(=\left(8x^2-8xy+2y^2\right)+y^2-6y+9+12\)
\(=2.\left(4x^2-4xy+y^2\right)+\left(y-3\right)^2+12\)
\(=2.\left(2x-y\right)^2+\left(y-3\right)^2+12\)
\(\Rightarrow P\ge2.0+0+12=12\)
Dấu "=" xảy ra khi \(\hept{\begin{cases}x=\frac{3}{2}\\y=3\end{cases}}\)