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standards such as GDPR place significant pressure on businesses; data loss or technology
integration errors can disrupt the entire value chain... These risks can have serious
impacts on cost control activities within businesses. Therefore,conditions for improving
cost control efficiency in an IT environment:
- Online route management and vehicle registration software requires a city-wide
shared transportation data platform. GPS systems and surveillance cameras must be fully
equipped on passenger transport vehicles, combined with big data analytics to forecast
passenger demand and monitor violations. Intelligent operating technologies such as ATS
(Automated Transport Systems), ITS (Intelligent Transportation Systems), and AI (Artificial
Intelligence) need to be fully implemented throughout the city. Businesses need to ensure
4 levels of digitalization: level 1 (computerization) and level 2 (connectivity), Level 3 is
visualization and level 4 is transparency.
- Building an open Capital transport database platform, completely digitizing the
licensing and tracking processes. Implementing synchronized electronic badges, digital
transport contracts, electronic transport invoices, and managing fixed routes using digital
maps. Applying AI/Big Data in network operation and analysis of violations. Investing in an
intelligent AI-powered vehicle tracking system to detect speeding violations, driving time
violations, and rest stop violations.
5. Conclusion
Controlling costs in Hanoi's road passenger transportation businesses plays a crucial
role in maintaining stable production and business operations. Therefore, building and
implementing effective internal control measures for costs in today's digital environment
is a vital task for every transportation business in the capital. Well-controlled production
costs help businesses minimize risks and fraud, thereby saving costs and encouraging
employees to comply with regulations and standards, fostering loyalty to the company.
Managers need to further refine policies and procedures for controlling production costs
within their businesses, following guidelines based on their technological infrastructure
and financial capacity, in order to implement these policies and procedures most
effectively.

References
[1]. Committee of Sponsoring Organizations of the Treadway Commission. (2013).
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[2]. ISACA. (n.d.). COBIT framework.
[3]. National Assembly. (2015). Accounting Law (No. 88/2015/QH13, November 20,
2015).
[4]. Nguyen, H. A. (2021). Internal control textbook. National Economics University
Publishing House.
[5]. Nguyen, B. L., Nguyen, P. B. A., Bui, Q. H., Phan, T. B. Q., & Tran, T. T. (2015).
Accounting information systems. Ho Chi Minh City Economic Publishing House.
[6]. Pham, V. T. (2025). Improving customer satisfaction with inner-city passenger
transport services of Hanoi road transport enterprises (Summary report of scientific
research project MHN 2025-NNC-02.31). Hanoi Open University.
[7]. Tran, T. T. L., & Nguyen, T. D. (2023). Internal control of the cost cycle in
enterprises. Journal of Economics and Forecasting, 20.
[8]. Van, C. (2024). Controlling purchasing costs and supplier management (T. Thuy,
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