Mối quan hệ giữa vốn tri thức, kế toán quản trị và hiệu quả kinh doanh của doanh nghiệp - Một số hàm ý khi áp dụng mô hình này vào các doanh nghiệp tại Việt Nam

trong quá 
trình vận dụng các giải pháp hoàn thiện tổ chức công tác KTQT. 
Tổ chức công tác KTQT trong mối quan hệ hài hòa với KTTC: KTQT và KTTC là hai 
bộ phận hợp thành hệ thống kế toán hoàn chỉnh của DN, do đó, tổ chức KTQT được thực hiện 
trên cơ sở sự kết hợp với KTTC đã vận hành tương đối hoàn chỉnh để đảm bảo tính linh hoạt, 
không trùng lặp. 
Tổ chức KTTQ có tính “mở”: Tổ chức KTQT cần có tính “mở” để dễ dàng phối hợp 
với các chức năng khác, linh hoạt thay đổi, cũng đảm bảo vận dụng các công cụ, thành tựu 
khoa học công nghệ và quản lý vào hoạt động thu nhận, sản xuất và cung cấp thông tin chi 
phí.‡ 
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Tài liệu tham khảo 
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