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Tiêu đề Luận văn Cost Management in Bamboo Airways Status and Solution for the Development
Tác giả Vo Thi Diep Anh
Người hướng dẫn PGS. TS. Nguyễn Văn Định
Trường học Hà Nội - Vietnam National University Hanoi
Chuyên ngành Quản Trị Tài Chính
Thể loại Luận văn Thạc sĩ
Năm xuất bản 2020
Thành phố Hà Nội
Định dạng
Số trang 75
Dung lượng 154,47 KB

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sec s11 eeeree "_ 34 CHAPTER 4: COST MANAGEMENT AT BAMBOO AIRWAYS IOINT STOCK 4-1 General Introduction to Bamboo Airways Joint Stock Company.. sec s11 eeeree "_ 34 CHAPTER 4: COST MANAG

Trang 1

ĐẠI HỌC QUỐC GIÁ HÀ NỘI

KIIOA QUOC TE

reterertrerrsrory

VO THI DIEP ANH

COST MANAGEMENT IN BAMBOO AIRWAYS

STATUS AND SOLUTION FOR THE DEV ELOPME,

QUAN TRI CHI PHi TAI CONG TY CO PHAN HANG KHONG

TRE VIỆT, THỰC TRẠNG VÀ GIẢI PHÁP HOÀN THIỆN

LUẬN VĂN THẠC SĨ

La NGi - 2020

Trang 2

PAL HOC QUOC GIA HA NOL

KHOA QUOC TE Skathananaeeenens

VÕ TII DIỆP ANIT

COST MANAGEMENT IN BAMBOO ATRW AYS STATUS AND SOLUTION FOR TIIE DEVELOPMENT

QUAN TRI CUI PI TAI CONG TY CO PIIAN IIANG KIIONG

TRE VIET, THL'C TRANG VA GIA] PHAP HOAN THIEN

Chuyên ngành: QUẦN TRỊ TÀI CHÍNH

Mã số: 8340202.01QTD

LUẬN VĂN THẠC SĨ Người hướng dẫn khoa học: PGS TS Nguyễn Văn Định

Hà Nội - 2020

Trang 3

ACKNOWLEDGEMENT

I declare that this master’s thesis is my own research and the data and the material

used im this thesis have clear sources and refercnaes io all the sourees 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,

Fust of all, I would lke to express my endless thanks and gralelulness to my supervisor Asso 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 achicve knowledge and expericnes

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!

Trang 4

1 Company Organization chart .scssccssesssseessssssiessessetion vse

2 Organization chart of Financial and Accounting Division

3 Cost structure of Bamboo Airways

4 Chart of fuel prices in 2018-2019

5 Charl of Maintenance repair and overhaul expense in 20] 9

6 Chart of Ground handling Expense in 2019

7 Chart of Airoraft rental cxpense Hà 2019 on

8 Inlepration flow of informalion series

46

"`.

Trang 5

CILAPTHR 1: INTRODUCTION ccc iseessiesiceneeaeeiesneeeenersie 8

3 Research Scape ess sonssseeeusansssensucanasecenssannestansssaseneees 5¬

3 Structure of the thesis ìàc eniieetiieeiirerieirerrrerrrrrrrrrrerrreoree TÔ) CILAPTER 2: TIIGORETICAL BACKGROUND AND LITERATURE REVIEW OF

2.1 Theoretical background of cost and cost management in business "¬-

2.1.1 Definition of cost management in business It

2.1.2 Contents of cost management m business - - - 15

3.1 8econdary đata collection method sec s11 eeeree "_ 34

CHAPTER 4: COST MANAGEMENT AT BAMBOO AIRWAYS IOINT STOCK

4-1 General Introduction to Bamboo Airways Joint Stock Company - 35

4.1.1 Overview o£ Bamboo Airways loint Stock Company eo 38 4.1.2 Characteristics of organizational management structure ¬ -

4.1.3 Business performance of Bamboo Airways from 2017-2019 - 36

4.2 Cost management al Bamboo Airways Joml Stock Company 38

Trang 6

CILAPTHR 1: INTRODUCTION ccc iseessiesiceneeaeeiesneeeenersie 8

3 Research Scape ess sonssseeeusansssensucanasecenssannestansssaseneees 5¬

3 Structure of the thesis ìàc eniieetiieeiirerieirerrrerrrrrrrrrrerrreoree TÔ) CILAPTER 2: TIIGORETICAL BACKGROUND AND LITERATURE REVIEW OF

2.1 Theoretical background of cost and cost management in business "¬-

2.1.1 Definition of cost management in business It

2.1.2 Contents of cost management m business - - - 15

3.1 8econdary đata collection method sec s11 eeeree "_ 34

CHAPTER 4: COST MANAGEMENT AT BAMBOO AIRWAYS IOINT STOCK

4-1 General Introduction to Bamboo Airways Joint Stock Company - 35

4.1.1 Overview o£ Bamboo Airways loint Stock Company eo 38 4.1.2 Characteristics of organizational management structure ¬ -

4.1.3 Business performance of Bamboo Airways from 2017-2019 - 36

4.2 Cost management al Bamboo Airways Joml Stock Company 38

Trang 7

CILAPTHR 1: INTRODUCTION ccc iseessiesiceneeaeeiesneeeenersie 8

3 Research Scape ess sonssseeeusansssensucanasecenssannestansssaseneees 5¬

3 Structure of the thesis ìàc eniieetiieeiirerieirerrrerrrrrrrrrrerrreoree TÔ) CILAPTER 2: TIIGORETICAL BACKGROUND AND LITERATURE REVIEW OF

2.1 Theoretical background of cost and cost management in business "¬-

2.1.1 Definition of cost management in business It

2.1.2 Contents of cost management m business - - - 15

3.1 8econdary đata collection method sec s11 eeeree "_ 34

CHAPTER 4: COST MANAGEMENT AT BAMBOO AIRWAYS IOINT STOCK

4-1 General Introduction to Bamboo Airways Joint Stock Company - 35

4.1.1 Overview o£ Bamboo Airways loint Stock Company eo 38 4.1.2 Characteristics of organizational management structure ¬ -

4.1.3 Business performance of Bamboo Airways from 2017-2019 - 36

4.2 Cost management al Bamboo Airways Joml Stock Company 38

Trang 8

CHAPTER 1 INTRODUCTION

1 The necessity of the research

Tn order (o survive and grow im today’s increasingly competitive market economy,

cach enterprise must take its best efforts to find its own effective cost management way

to not only maximize operating costs, enhance the quality of services and products, but also help the matagers make the best and appropriatc dovisions in a sound and informed

manner to increase their competitiveness in the market

Cost is always one of crucial concerns to corporate managers in the governance of their business operations Effective cost management is one of kay elements thal decides the success of any enterprise ‘fo perform their cost planning and management functions

well, it is essential that the managers should have the knowledge of cost information

fram administralion division As a result, cost information is an essential input 10 the

managers

The topic of cost management has received an increasing interest among

Vietnamese enterprises Having the knowledge of cost information in a Uimely and

accurate manner is one of decisive factors ta the success of the enterprise Llaving such a

Imowledge and understanding the nature of each cost will enable the managers easily

derive useful information and help make imformed and sound business decisions Thus,

tunely developing a complete and effective cost management system is an urgent and

essential task of today’s enterprisi

Profit maximization is the top goal of any business in the economy In addition to

finding the markets, boosting production capacity, and improving product quality, cost

and cost management are also very important to business managers ‘Today, in addition to

the tasks of collecting, processing, reflecting, and recording economic transactions, administration department is also required to analyze finaneial situation and business costs so that it may promptly give advice to the board of management This need seems

to be indispensable for management purpose In the world, cost management has evolved

over a long period consisting of four slages, including costing and financial control,

information plaming and management, and reduction of waste resources in business

Trang 9

LIST OF ABBREVIATIONS

AMOS “Autline Maintenance and Operating Systems

FIN & ACC Financial and Accounting Department

MEDIA Intemal and Social media Department

Trang 10

CILAPTHR 1: INTRODUCTION ccc iseessiesiceneeaeeiesneeeenersie 8

3 Research Scape ess sonssseeeusansssensucanasecenssannestansssaseneees 5¬

3 Structure of the thesis ìàc eniieetiieeiirerieirerrrerrrrrrrrrrerrreoree TÔ) CILAPTER 2: TIIGORETICAL BACKGROUND AND LITERATURE REVIEW OF

2.1 Theoretical background of cost and cost management in business "¬-

2.1.1 Definition of cost management in business It

2.1.2 Contents of cost management m business - - - 15

3.1 8econdary đata collection method sec s11 eeeree "_ 34

CHAPTER 4: COST MANAGEMENT AT BAMBOO AIRWAYS IOINT STOCK

4-1 General Introduction to Bamboo Airways Joint Stock Company - 35

4.1.1 Overview o£ Bamboo Airways loint Stock Company eo 38 4.1.2 Characteristics of organizational management structure ¬ -

4.1.3 Business performance of Bamboo Airways from 2017-2019 - 36

4.2 Cost management al Bamboo Airways Joml Stock Company 38

Trang 11

ABSTRACT Under the global trend of ceontomic 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 lille “CosL management in Bamboo Airways, slalus and

solution for the development”, is conducted with a focus on clarifying the following

- 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 issuer and Ramboo 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 obslacles.

Trang 12

CHAPTER 1 INTRODUCTION

1 The necessity of the research

Tn order (o survive and grow im today’s increasingly competitive market economy,

cach enterprise must take its best efforts to find its own effective cost management way

to not only maximize operating costs, enhance the quality of services and products, but also help the matagers make the best and appropriatc dovisions in a sound and informed

manner to increase their competitiveness in the market

Cost is always one of crucial concerns to corporate managers in the governance of their business operations Effective cost management is one of kay elements thal decides the success of any enterprise ‘fo perform their cost planning and management functions

well, it is essential that the managers should have the knowledge of cost information

fram administralion division As a result, cost information is an essential input 10 the

managers

The topic of cost management has received an increasing interest among

Vietnamese enterprises Having the knowledge of cost information in a Uimely and

accurate manner is one of decisive factors ta the success of the enterprise Llaving such a

Imowledge and understanding the nature of each cost will enable the managers easily

derive useful information and help make imformed and sound business decisions Thus,

tunely developing a complete and effective cost management system is an urgent and

essential task of today’s enterprisi

Profit maximization is the top goal of any business in the economy In addition to

finding the markets, boosting production capacity, and improving product quality, cost

and cost management are also very important to business managers ‘Today, in addition to

the tasks of collecting, processing, reflecting, and recording economic transactions, administration department is also required to analyze finaneial situation and business costs so that it may promptly give advice to the board of management This need seems

to be indispensable for management purpose In the world, cost management has evolved

over a long period consisting of four slages, including costing and financial control,

information plaming and management, and reduction of waste resources in business

Trang 13

2 Daily fiight schedule sát neta

3 Cost estimation method for flight

1 Business performance of Bamboo Airways from 2017-2019

1 Cost estimation for flight- Financial Department

2 Budget mplementation report

3 Monthly Cost manapemeit reboftL co

4 Cost manapcment report by rơufig, Hee nước

49

39

„60 60

Trang 14

1 Company Organization chart .scssccssesssseessssssiessessetion vse

2 Organization chart of Financial and Accounting Division

3 Cost structure of Bamboo Airways

4 Chart of fuel prices in 2018-2019

5 Charl of Maintenance repair and overhaul expense in 20] 9

6 Chart of Ground handling Expense in 2019

7 Chart of Airoraft rental cxpense Hà 2019 on

8 Inlepration flow of informalion series

46

"`.

Trang 15

2 Daily fiight schedule sát neta

3 Cost estimation method for flight

1 Business performance of Bamboo Airways from 2017-2019

1 Cost estimation for flight- Financial Department

2 Budget mplementation report

3 Monthly Cost manapemeit reboftL co

4 Cost manapcment report by rơufig, Hee nước

49

39

„60 60

Trang 16

LIST OF ABBREVIATIONS

AMOS “Autline Maintenance and Operating Systems

FIN & ACC Financial and Accounting Department

MEDIA Intemal and Social media Department

Trang 17

CHAPTER 1 INTRODUCTION

1 The necessity of the research

Tn order (o survive and grow im today’s increasingly competitive market economy,

cach enterprise must take its best efforts to find its own effective cost management way

to not only maximize operating costs, enhance the quality of services and products, but also help the matagers make the best and appropriatc dovisions in a sound and informed

manner to increase their competitiveness in the market

Cost is always one of crucial concerns to corporate managers in the governance of their business operations Effective cost management is one of kay elements thal decides the success of any enterprise ‘fo perform their cost planning and management functions

well, it is essential that the managers should have the knowledge of cost information

fram administralion division As a result, cost information is an essential input 10 the

managers

The topic of cost management has received an increasing interest among

Vietnamese enterprises Having the knowledge of cost information in a Uimely and

accurate manner is one of decisive factors ta the success of the enterprise Llaving such a

Imowledge and understanding the nature of each cost will enable the managers easily

derive useful information and help make imformed and sound business decisions Thus,

tunely developing a complete and effective cost management system is an urgent and

essential task of today’s enterprisi

Profit maximization is the top goal of any business in the economy In addition to

finding the markets, boosting production capacity, and improving product quality, cost

and cost management are also very important to business managers ‘Today, in addition to

the tasks of collecting, processing, reflecting, and recording economic transactions, administration department is also required to analyze finaneial situation and business costs so that it may promptly give advice to the board of management This need seems

to be indispensable for management purpose In the world, cost management has evolved

over a long period consisting of four slages, including costing and financial control,

information plaming and management, and reduction of waste resources in business

Trang 18

LIST OF ABBREVIATIONS

AMOS “Autline Maintenance and Operating Systems

FIN & ACC Financial and Accounting Department

MEDIA Intemal and Social media Department

Trang 19

LIST OF ABBREVIATIONS

AMOS “Autline Maintenance and Operating Systems

FIN & ACC Financial and Accounting Department

MEDIA Intemal and Social media Department

Trang 20

2 Daily fiight schedule sát neta

3 Cost estimation method for flight

1 Business performance of Bamboo Airways from 2017-2019

1 Cost estimation for flight- Financial Department

2 Budget mplementation report

3 Monthly Cost manapemeit reboftL co

4 Cost manapcment report by rơufig, Hee nước

49

39

„60 60

Trang 21

4.2.2 Cost management at Bamboo Airways Joint Stock Company

4.3 Evaluation of cost management at Bamboo Airways Joint Stock Company

43.1 Achievements

4.3.2 Limitations and reasons nhai

AA Solutions for development of cost management at Bamboo Airways Joint Stock

Company

4.4.1 Complete the classification method of costs

AA.2 Development of cost estimation

4.43 Tmplementation of cost management informalion

4.4.4 Improvement of analysis and provision of cost information

4.45 Improvement of cost control

4.46 Other improvement solutions

Trang 22

1 Company Organization chart .scssccssesssseessssssiessessetion vse

2 Organization chart of Financial and Accounting Division

3 Cost structure of Bamboo Airways

4 Chart of fuel prices in 2018-2019

5 Charl of Maintenance repair and overhaul expense in 20] 9

6 Chart of Ground handling Expense in 2019

7 Chart of Airoraft rental cxpense Hà 2019 on

8 Inlepration flow of informalion series

46

"`.

Trang 23

4.2.2 Cost management at Bamboo Airways Joint Stock Company

4.3 Evaluation of cost management at Bamboo Airways Joint Stock Company

43.1 Achievements

4.3.2 Limitations and reasons nhai

AA Solutions for development of cost management at Bamboo Airways Joint Stock

Company

4.4.1 Complete the classification method of costs

AA.2 Development of cost estimation

4.43 Tmplementation of cost management informalion

4.4.4 Improvement of analysis and provision of cost information

4.45 Improvement of cost control

4.46 Other improvement solutions

Trang 24

ABSTRACT Under the global trend of ceontomic 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 lille “CosL management in Bamboo Airways, slalus and

solution for the development”, is conducted with a focus on clarifying the following

- 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 issuer and Ramboo 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 obslacles.

Trang 25

CHAPTER 1 INTRODUCTION

1 The necessity of the research

Tn order (o survive and grow im today’s increasingly competitive market economy,

cach enterprise must take its best efforts to find its own effective cost management way

to not only maximize operating costs, enhance the quality of services and products, but also help the matagers make the best and appropriatc dovisions in a sound and informed

manner to increase their competitiveness in the market

Cost is always one of crucial concerns to corporate managers in the governance of their business operations Effective cost management is one of kay elements thal decides the success of any enterprise ‘fo perform their cost planning and management functions

well, it is essential that the managers should have the knowledge of cost information

fram administralion division As a result, cost information is an essential input 10 the

managers

The topic of cost management has received an increasing interest among

Vietnamese enterprises Having the knowledge of cost information in a Uimely and

accurate manner is one of decisive factors ta the success of the enterprise Llaving such a

Imowledge and understanding the nature of each cost will enable the managers easily

derive useful information and help make imformed and sound business decisions Thus,

tunely developing a complete and effective cost management system is an urgent and

essential task of today’s enterprisi

Profit maximization is the top goal of any business in the economy In addition to

finding the markets, boosting production capacity, and improving product quality, cost

and cost management are also very important to business managers ‘Today, in addition to

the tasks of collecting, processing, reflecting, and recording economic transactions, administration department is also required to analyze finaneial situation and business costs so that it may promptly give advice to the board of management This need seems

to be indispensable for management purpose In the world, cost management has evolved

over a long period consisting of four slages, including costing and financial control,

information plaming and management, and reduction of waste resources in business

Trang 26

CILAPTHR 1: INTRODUCTION ccc iseessiesiceneeaeeiesneeeenersie 8

3 Research Scape ess sonssseeeusansssensucanasecenssannestansssaseneees 5¬

3 Structure of the thesis ìàc eniieetiieeiirerieirerrrerrrrrrrrrrerrreoree TÔ) CILAPTER 2: TIIGORETICAL BACKGROUND AND LITERATURE REVIEW OF

2.1 Theoretical background of cost and cost management in business "¬-

2.1.1 Definition of cost management in business It

2.1.2 Contents of cost management m business - - - 15

3.1 8econdary đata collection method sec s11 eeeree "_ 34

CHAPTER 4: COST MANAGEMENT AT BAMBOO AIRWAYS IOINT STOCK

4-1 General Introduction to Bamboo Airways Joint Stock Company - 35

4.1.1 Overview o£ Bamboo Airways loint Stock Company eo 38 4.1.2 Characteristics of organizational management structure ¬ -

4.1.3 Business performance of Bamboo Airways from 2017-2019 - 36

4.2 Cost management al Bamboo Airways Joml Stock Company 38

Trang 27

ABSTRACT Under the global trend of ceontomic 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 lille “CosL management in Bamboo Airways, slalus and

solution for the development”, is conducted with a focus on clarifying the following

- 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 issuer and Ramboo 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 obslacles.

Trang 28

2 Daily fiight schedule sát neta

3 Cost estimation method for flight

1 Business performance of Bamboo Airways from 2017-2019

1 Cost estimation for flight- Financial Department

2 Budget mplementation report

3 Monthly Cost manapemeit reboftL co

4 Cost manapcment report by rơufig, Hee nước

49

39

„60 60

Trang 29

4.2.2 Cost management at Bamboo Airways Joint Stock Company

4.3 Evaluation of cost management at Bamboo Airways Joint Stock Company

43.1 Achievements

4.3.2 Limitations and reasons nhai

AA Solutions for development of cost management at Bamboo Airways Joint Stock

Company

4.4.1 Complete the classification method of costs

AA.2 Development of cost estimation

4.43 Tmplementation of cost management informalion

4.4.4 Improvement of analysis and provision of cost information

4.45 Improvement of cost control

4.46 Other improvement solutions

Trang 30

ABSTRACT Under the global trend of ceontomic 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 lille “CosL management in Bamboo Airways, slalus and

solution for the development”, is conducted with a focus on clarifying the following

- 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 issuer and Ramboo 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 obslacles.

Trang 31

1 Company Organization chart .scssccssesssseessssssiessessetion vse

2 Organization chart of Financial and Accounting Division

3 Cost structure of Bamboo Airways

4 Chart of fuel prices in 2018-2019

5 Charl of Maintenance repair and overhaul expense in 20] 9

6 Chart of Ground handling Expense in 2019

7 Chart of Airoraft rental cxpense Hà 2019 on

8 Inlepration flow of informalion series

46

"`.

Trang 32

LIST OF ABBREVIATIONS

AMOS “Autline Maintenance and Operating Systems

FIN & ACC Financial and Accounting Department

MEDIA Intemal and Social media Department

Trang 33

CHAPTER 1 INTRODUCTION

1 The necessity of the research

Tn order (o survive and grow im today’s increasingly competitive market economy,

cach enterprise must take its best efforts to find its own effective cost management way

to not only maximize operating costs, enhance the quality of services and products, but also help the matagers make the best and appropriatc dovisions in a sound and informed

manner to increase their competitiveness in the market

Cost is always one of crucial concerns to corporate managers in the governance of their business operations Effective cost management is one of kay elements thal decides the success of any enterprise ‘fo perform their cost planning and management functions

well, it is essential that the managers should have the knowledge of cost information

fram administralion division As a result, cost information is an essential input 10 the

managers

The topic of cost management has received an increasing interest among

Vietnamese enterprises Having the knowledge of cost information in a Uimely and

accurate manner is one of decisive factors ta the success of the enterprise Llaving such a

Imowledge and understanding the nature of each cost will enable the managers easily

derive useful information and help make imformed and sound business decisions Thus,

tunely developing a complete and effective cost management system is an urgent and

essential task of today’s enterprisi

Profit maximization is the top goal of any business in the economy In addition to

finding the markets, boosting production capacity, and improving product quality, cost

and cost management are also very important to business managers ‘Today, in addition to

the tasks of collecting, processing, reflecting, and recording economic transactions, administration department is also required to analyze finaneial situation and business costs so that it may promptly give advice to the board of management This need seems

to be indispensable for management purpose In the world, cost management has evolved

over a long period consisting of four slages, including costing and financial control,

information plaming and management, and reduction of waste resources in business

Trang 34

LIST OF ABBREVIATIONS

AMOS “Autline Maintenance and Operating Systems

FIN & ACC Financial and Accounting Department

MEDIA Intemal and Social media Department

Trang 35

1 Company Organization chart .scssccssesssseessssssiessessetion vse

2 Organization chart of Financial and Accounting Division

3 Cost structure of Bamboo Airways

4 Chart of fuel prices in 2018-2019

5 Charl of Maintenance repair and overhaul expense in 20] 9

6 Chart of Ground handling Expense in 2019

7 Chart of Airoraft rental cxpense Hà 2019 on

8 Inlepration flow of informalion series

46

"`.

Trang 36

ABSTRACT Under the global trend of ceontomic 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 lille “CosL management in Bamboo Airways, slalus and

solution for the development”, is conducted with a focus on clarifying the following

- 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 issuer and Ramboo 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 obslacles.

Trang 37

2 Daily fiight schedule sát neta

3 Cost estimation method for flight

1 Business performance of Bamboo Airways from 2017-2019

1 Cost estimation for flight- Financial Department

2 Budget mplementation report

3 Monthly Cost manapemeit reboftL co

4 Cost manapcment report by rơufig, Hee nước

49

39

„60 60

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