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- H2: Infrastructure and technology applications in transport operations (KV)
                         positively affects cost control in Hanoi road passenger transport enterprises within
                         the IT environment.
                        - H3: Cost information systems and Cost classification, cost control policies
                         positively affects cost control in Hanoi road passenger transport enterprises within
                         the IT environment. (CS)
                        - H4: Personnel involved in cost control within the business and the level of
                         technology acceptance positively affects cost control in Hanoi road passenger
                         transport enterprises within the IT environment. (CP)





























                                               Figure 3. Proposed research Model
                                                                                           Source: Authors
                        Analysis results: Reliability analysis and testing show that both the independent and
                  dependent variables meet the criteria for reliability and relevance. Specifically:
                        Test for Model Suitability and Correlation
                        The research team conducted Exploratory Factor Analysis (EFA) for both the
                  independent and dependent variables. The results are as follows:
                     Table 4. Results of the suitability and correlation test of the EFA analysis model for
                                                    independent factors.
                        KMO and Bartlett's Test


                        Kaiser-Meyer-Olkin Measure of Sampling Adequacy.                     .686

                                                                 Approx. Chi-Square          3513.174

                        Bartlett's Test of Sphericity            df                          300

                                                                 Sig.                        .000

                                                                                        Source: From SPSS
                        The KMO measure has a value of 0.686, satisfying the condition: 0.5 ≤ KMO ≤ 1; the
                  Bartlett’s test shows a significance level of Sig = 0.000 < 0.005. Therefore, the Exploratory
                  Factor Analysis (EFA) is suitable for the research data.


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