Luận án Các nhân tố ảnh hưởng đến sự phù hợp của hệ thống thông tin kế toán trong doanh nghiệp nhỏ và vừa tại Việt Nam

5.2.2. Tăng cường ứng dụng công nghệ thông tin trong nhiều hoạt động của doanh nghiệpCNTT được ứng dụng trong DN hiện nay rất đa dạng, không chỉ dừng lại ở các ứng dụng phần mềm kế toán, ứng dụng hỗ trợ văn phòng mà còn bao gồm những ứng dụng về hệ thống lưu trữ cơ sở dữ liệu, ứng dụng hỗ trợ thiết kế, quản lý sản xuất, ứngdụng hỗ trợ quản trị công việc. Nhân tố Sự tinh vi của CNTT có ảnh hưởng mạnh thứ hai đến sự phù hợp của HTTTKT trong DNNVV. Do đó, DNNVV phải có những chính sách phát triển, đầu tư vào CNTT phù hợp với tầm nhìn và chiến lược kinh doanh trong DN. Tuy nhiên, với đặc điểm giới hạn nguồn lực, các DNNVV nên chủ yếu tập trung đầu tư các thành phần chức năng CNTT nhằm hướng vào khai thác những thông tin quan trọng hơn là việc lãng phí nguồn lực nhằm khai thác toàn bộ thông tin. Trong khuôn khổ nghiên cứu, nhóm tác giả đưa ra một số hàm ý chính sách dưới đây:Đầu tiên, DNNVV phải hiểu rõ yêu cầu thông tin của tổ chức mình, sau đó xây dụng cũng như quản lý cơ sở hạ tầng CNTT trong đơn vị với mục đích khai thác đầy đủ tiềm năng của công nghệ.Thứ hai, DNNVV cần chú ý triển khai mạng cục bộ trong đơn vị, đảm bảo cho các luồng thông tin luân chuyển thông suốt giữa các bộ phận, vừa để bảo mật thông tinvới bên ngoài.Thứ ba, phần mềm tích hợp và các hệ thống lưu trữ cơ sở dữ liệu chính là những công cụ quan trọng để hỗ trợ hoạt động quản lý và kinh doanh của DN. DNNVV triển khai những giải pháp nâng cao chất lượng một cách đồng bộ sẽ thay đổi chất lượng quản lý, nâng cao năng lực điều hành, HQHĐ và tăng năng lực cạnh tranh.Cuối cùng, trong thời đại công nghệ phát triển với tốc độ rất nhanh, DNNVV cũng nên nhận thức bắt kịp xu hướng chuyển dịch sang các phần mềm kế toán, ứng dụng hệ thống hiện đại như Hệ thống hoạch định tài nguyên trong doanh nghiệp (ERP), Hệ thống quản lý chuỗi cung ứng (SCM) hoặc Quản lý quan hệ khách hàng (CRM),... Khi xem xét những phần mềm này, DNNVV cũng cần lưu ý một số điều kiện như: phần mềm có khả năng cung cấp các kết xuất đầu ra hỗ trợ tốt mong muốn sử dụng; phần mềm có khả năng kiểm soát tốt quá trình nhập liệu, linh hoạt thay đổi tùy thuộc vào yêu cầu của DN, chi phí vận hành phần mềm nên được xem xét cẩn thận đề phòng những rủi ro không đáng có.

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