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based on the principle that the person declaring the data must be separate from the
person entering the data. Each employee should have their own password and software
access rights, limited to assigned tasks. Additionally, password protection should be
implemented for the entire information system to prevent unauthorized access. Access
control should be reviewed regularly through access history within the software and
login/logout files. Businesses need to back up data regularly and establish an automatic
backup system. Input control requires establishing appropriate data entry control
procedures to ensure the completeness and accuracy of data entered into the system.
Expenses must be recorded promptly, and supporting documents must be complete and
valid. Independent auditing is also necessary to control costs, such as having an
independent department to verify expense occurrences and hiring independent auditors.
Output control is achieved through setting report access rights, ensuring that reports are
received by authorized personnel within specified timeframes.
- Application control is implemented based on potential risks and fraud. Specifically,
regarding direct material cost control, it is necessary to establish specific direct material
cost standards for each type of vehicle, route, and timeframe, promptly monitor
fluctuations in the fuel market, and implement abnormal alerts on the system.
Documents related to these costs must have full approval from authorized personnel.
Strict management and recording of remaining fuel on vehicles at the end of the day are
required, along with evaluation, comparison, and analysis to identify causes and
implement stricter management measures. Regarding direct labor cost control, a
timekeeping system is implemented, cross-referencing with vehicle monitoring
equipment, and payroll calculation is done using management software, separating
personnel management from payroll processing. Regarding the control of general
production costs, including those that can be standardized, it is necessary to strengthen
the establishment of standards and estimates, cut unnecessary expenses, select suppliers
with reasonable prices, periodically maintain equipment to increase safety, and fully
update to new regulations.
4.3. From survey
The results showed that 81 out of 81 surveys were completed.
Regarding the survey respondents: 53.3% were accountants, 20% were
administrative staff, and the remaining 26.7% were senior managers (directors, board
members, etc.). In the analyzed data sample, accountants accounted for the largest
proportion of participants.
In the research data sample, small and medium-sized enterprises (SMEs) accounted
for the largest proportion (70%), followed by large enterprises (30%).
Based on theory and surveys, the team identified the factors influencing cost
control within IT environment including: characteristics of road passenger transport
businesses in Hanoi within IT environment, infrastructure and technology applications in
transport operations, cost information systems and Cost classification, cost control
policies, personnel involved in cost control within the business and the level of technology
acceptance.
Research hypotheses:
- H1: Characteristics of road passenger transport businesses in Hanoi within the IT
environment positively affects cost control in Hanoi road passenger transport
enterprises within the IT environment. (CR)

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