ĐẠI HỌC QUỐC GIA HÀ NỘI
KHOA QUỐC TẾ
*****************
VÕ THỊ DIỆP ANH
COST MANAGEMENT IN BAMBOO AIRWAYS
STATUS AND SOLUTION FOR THE DEVELOPMENT
QUẢN TRỊ CHI PHÍ TẠI CÔNG TY CỔ PHẦN HÀNG KHÔNG
TRE VIỆT, THỰC TRẠNG VÀ GIẢI PHÁP HOÀN THIỆN
LUẬN VĂN THẠC SĨ
Hà Nội - 2020
ĐẠI HỌC QUỐC GIA HÀ NỘI
KHOA QUỐC TẾ
*****************
VÕ THỊ DIỆP ANH
COST MANAGEMENT IN BAMBOO AIRWAYS
STATUS AND SOLUTION FOR THE DEVELOPMENT
QUẢN TRỊ CHI PHÍ TẠI CÔNG TY CỔ PHẦN HÀNG KHÔNG
TRE VIỆT, THỰC TRẠNG VÀ GIẢI PHÁP HOÀN THIỆN
Chuyên ngành: QUẢN TRỊ TÀI CHÍNH
Mã số: 8340202.01QTD
LUẬN VĂN THẠC SĨ
Người hướng dẫn khoa học: PGS. TS. Nguyễn Văn Định
Hà Nội - 2020
1
ACKNOWLEDGEMENT
I declare that this master’s thesis is my own research and the data and the material
used in this thesis have clear sources and references to all the sources. The result of this
thesis is honest and derived from the actual situation of the organization.
In order to complete this master’s thesis, I owe a lot of people many thanks for their
supporting.
First of all, I would like to express my endless thanks and gratefulness to my
supervisor Assoc. Prof. Dr. Nguyen Van Dinh. His kindly support and continuous
advices went through the process of completion of my thesis. Without his assistance the
thesis would not have been done effectively.
So far, I would like to thank all the lectures and staffs of International school –
Vietnam National University Hanoi and International Faculty for their teaching and
supporting me to achieve knowledge and experience.
My special thanks to all staffs and management’s branch of Bamboo Airways for
their kind assistances and support in providing me data and advices to complete the
research.
Thank you!
2
ABSTRACT
Under the global trend of economic integration, cost management is playing an
extremely important role in business. As a result, cost management has become a matter
of special concern for any enterprise.
The dissertation with title: “Cost management in Bamboo Airways, status and
solution for the development”, is conducted with a focus on clarifying the following
matters:
- The dissertation has presented, analyzed, and clarified key contents of cost
management at Bamboo Airways Joint Stock Company.
- By analyzing facts at Bamboo Airways Joint Stock Company, the dissertation
presents an overview picture of actual cost management practices at Bamboo Airways.
- By conducting a field survey on actual cost management at Bamboo Airways Joint
Stock Company, the dissertation has identified the limitations in the organization of cost
management practices. This is an important foundation for developing a complete cost
management plan.
- The dissertation discusses the necessity and practical significance of the
organization of cost management at Bamboo Airways Joint Stock Company.
- It proposes a plan to improve cost management at Bamboo Airways Joint Stock
Company from two perspectives: The State and Bamboo Airways Joint Stock Company.
In general, cost management and business performance are relatively wide and
complex issues and Bamboo Airways Joint Stock Company has experienced certain
obstacles in dealing with these issues. Therefore, the author wants to learn more about
current state of cost management at Bamboo Airways Joint Stock Company to help
remove these obstacles.
3
TABLE OF CONTENTS
ACKNOWLEDGEMENT ................................................................................................. 1
ABSTRACT ...................................................................................................................... 2
LIST OF FIGURES ........................................................................................................... 5
LIST OF TABLES............................................................................................................. 6
LIST OF ABBREVIATIONS ........................................................................................... 7
CHAPTER 1: INTRODUCTION ...................................................................................... 8
1. The necessity of the research ......................................................................................... 8
2. Research objectives ....................................................................................................... 9
3. Research Scope .............................................................................................................. 9
4. Research methodology ................................................................................................ 10
5. Structure of the thesis .................................................................................................. 10
CHAPTER 2: THEORETICAL BACKGROUND AND LITERATURE REVIEW OF
COST MANAGEMENT ................................................................................................. 11
2.1 Theoretical background of cost and cost management in business ........................... 11
2.1.1 Definition of cost management in business ............................................................ 11
2.1.2 Contents of cost management in business .............................................................. 15
2.1.3 Cost management in aviation company .................................................................. 25
2.2 Literature Review ...................................................................................................... 32
CHAPTER 3: RESEARCH METHODOLOGY ............................................................. 34
3.1 Secondary data collection method ............................................................................. 34
3.2 Data processing method ............................................................................................ 34
CHAPTER 4: COST MANAGEMENT AT BAMBOO AIRWAYS JOINT STOCK
COMPANY ..................................................................................................................... 35
4.1 General Introduction to Bamboo Airways Joint Stock Company. ............................ 35
4.1.1 Overview of Bamboo Airways Joint Stock Company ........................................... 35
4.1.2 Characteristics of organizational management structure ........................................ 36
4.1.3 Business performance of Bamboo Airways from 2017-2019 ................................ 36
4.2 Cost management at Bamboo Airways Joint Stock Company .................................. 38
4.2.1 Cost management Organization ............................................................................ 38
