Page 550 - ISC PROCEEDINGS 21.4

4. Results and discussion
4.1. From expert interviews
Control of costs has been implemented in Hanoi's road passenger transport
businesses and has yielded certain positive results. Experts also strongly agree on the
need to improve the internal control of production costs in the digital environment to
guide road passenger transport businesses towards sustainable development. In the
interviews, experts generally noted that the content of internal control of production
costs in businesses is currently quite simple; business owners often place excessively high
expectations on internal control without specific implementation procedures and
effective measurement methods.
Table 1. Summary of interviews statistics
Experts in
Urban
Experts from management quality
management
the experts from the and passenger Managing
Interview Department of Hanoi People's
No transport transportation
content Transportation, Committee and businesses
management
Ministry of the Department from universities
Transport of Planning and
Investment. and research
institutes.
Cost control
1 5 3 6 10
objectives
Risks
assessment on
2 5 3 6 10
production
costs.
Quality and
content of
3 5 3 6 10
general control
procedures
Quality and
application
4 5 3 6 10
control
procedures.
Fraud and
procedures for
5 5 3 6 10
prevention and
correction.
Other opinions
on monitoring
and control,
evaluating the
6 3 3 4 2
quality of
internal control,
affecting
fators…
Source: Compiled by the authors

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