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companies, production cost control is currently quite simple and ineffective due to their
cumbersome organizational structure, wide scope of operations, and limited
technological infrastructure.
According to the National Green Growth Strategy for the period 2021-2030,
Vietnam aims to reduce greenhouse gas emissions in the transportation sector by at least
30% by 2030. Electric and clean energy vehicles are among the key components of this
strategy. Therefore, Green SM currently holds a leading position in the Vietnamese taxi
market, both in Hanoi and nationwide. In Hanoi’s market today, the ride-hailing company
with the highest market share is Xanh SM, followed by Grab. Ride-hailing companies have
many advantages in controlling production costs due to their specific policies on revenue
sharing based on percentages, extensive use of green vehicles, and modern technology
platforms.

Figure 1. Market share of taxi companies in Vietnam
Source: According to mordor intelligence
Based on theoretical foundations and current situation, control of costs in Hanoi's
passenger transport enterprises within IT environment:
a. The characteristics of information organization regarding costs in Hanoi's
passenger transport enterprises within IT environment:
- The cost aggregation and pricing mechanism is typically based on the number of
kilometers transported during the period, tracked in detail by each vehicle, each fleet,
each route, or each transport contract.
- Types of production costs in a business include:
(1) Direct material costs, including gasoline, oil, lubricants, and electricity, are
determined based on fuel consumption standards. Some taxi and technology companies
do not have these costs because they do not own vehicles but only collect application
usage fees or call center fees.
(2) Direct labor costs include salaries, allowances, and social insurance, health
insurance, and unemployment insurance contributions for drivers and assistants. In which

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