Nâng cao khả năng tiếp cận tín dụng của doanh nghiệp nhỏ và vừa tại Việt Nam thông qua công cụ kế toán quản trị

o cáo. Do đó, DN phải tự xây dựng một hệ thống chỉ tiêu KTQT cụ thể theo mục 
tiêu quản trị đặt ra. Các chỉ tiêu này phải đảm bảo so sánh được giữa các thời kỳ để đưa ra 
được các đánh giá chính xác về thực tế tình hình hoạt động của DN. 
Sáu là, ứng dụng công nghệ thông tin vào việc xử lý số liệu. Hiện nay nhiều DN vẫn 
chưa sử dụng một hệ thống phần mềm quản trị thống nhất, mà chỉ mới áp dụng phần mềm kế 
toán, nên việc lấy số liệu chỉ dừng ở việc tận dụng nguồn thông tin từ KTTC, trong khi chưa 
có sự liên kết giữa các bộ phận khác nhau. 
Bảy là, quan tâm đến đào tạo đội ngũ nhân viên kế toán nâng cáo trình độ của nhân 
viên, nhằm nâng cao chất lượng của thông tin kế toán trong đơn vị và có thể thực hiện được 
KTQT chi phí trong các DNNVV. 
Tám là, DN cần xây dựng quy trình sản xuất thống nhất, thiết lập hệ thống quản lý 
chất lượng sản phẩm, dịch vụ. Điều này không những giúp DN chuẩn hoá hoạt động mà còn 
là cơ sở để cung cấp nguồn số liệu chính xác cho KTQT trong quá trình lập báo cáo. Sự thống 
nhất về bản chất số liệu sẽ giúp việc so sánh các chỉ tiêu hiệu quả hơn.‡ 
--------------------------- 
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