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[{"key": "dc.contributor.author", "value": "Sopanen, Henna", "language": null, "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2009-03-15T13:24:57Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2009-03-15T13:24:57Z", "language": null, "element": "date", "qualifier": "available", "schema": "dc"}, {"key": "dc.date.issued", "value": "2005", "language": null, "element": "date", "qualifier": "issued", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/19638", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "T\u00e4ss\u00e4 tutkielmassa tarkastellaan s\u00e4hk\u00f6isen taloushallinnon ulkoistamisen tarjoamia mahdollisuuksia ja haasteita pk-yritt\u00e4j\u00e4lle. Tutkielma on kirjallisuuskatsaus, jossa aihetta tarkastellaan s\u00e4hk\u00f6isen taloushallinnon, ulkoistamisen ja palvelukeskusten sek\u00e4 ERP-j\u00e4rjestelmien n\u00e4k\u00f6kulmista. Koska ulkoistamisen seurauksena yhteisty\u00f6n hallinnasta ja sopimustoiminnasta aiheutuu pk-yritt\u00e4j\u00e4lle transaktiokustannuksia, tarkastellaan my\u00f6s transaktiokustannusanalyysia ja sen vaikutuksia ulkoistamisp\u00e4\u00e4t\u00f6ksiin.\r\nTeknologian ja s\u00e4hk\u00f6isen taloushallinnon kehittymisen sek\u00e4 kilpailun kiristymisen seurauksena yritykset pyrkiv\u00e4t tehostamaan ja uudelleenorganisoimaan taloushallinnon toimintojaan. Yritykset voivat ulkoistaa Internetin v\u00e4lityksell\u00e4 joko kokonaan tai osan taloushallinnostaan palvelukeskuksen muodossa toimivalle tilitoimistolle.\r\nS\u00e4hk\u00f6isen taloushallinnon ulkoistaminen mahdollistaa pk-yrityksille kustannuss\u00e4\u00e4st\u00f6j\u00e4 ja ydinliiketoimintaan keskittymisen, mutta samalla se aiheuttaa haasteita, kuten ennakoitua korkeammat kustannukset.\u00a0", "language": "en", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by Seija Paananen (sepaanan@jyu.fi) on 2009-03-13T10:27:35Z\r\nNo. of bitstreams: 2\r\nHenna Sopanen.pdf: 169872 bytes, checksum: 5a00e97b60e418176f9db2ffb5aee09f (MD5)\r\nlicense.xml: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5)", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Approved for entry into archive by Marja-Leena Harjuniemi(mharjuni@cc.jyu.fi) on 2009-03-15T13:24:57Z (GMT) No. of bitstreams: 2\r\nlicense.xml: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5)\r\nHenna Sopanen.pdf: 169872 bytes, checksum: 5a00e97b60e418176f9db2ffb5aee09f (MD5)", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2009-03-15T13:24:57Z (GMT). No. of bitstreams: 2\r\nlicense.xml: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5)\r\nHenna Sopanen.pdf: 169872 bytes, checksum: 5a00e97b60e418176f9db2ffb5aee09f (MD5)", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.language.iso", "value": "fin", "language": null, "element": "language", "qualifier": "iso", "schema": "dc"}, {"key": "dc.rights", "value": "In Copyright", "language": "en", "element": "rights", "qualifier": null, "schema": "dc"}, {"key": "dc.subject.other", "value": "s\u00e4hk\u00f6inen taloushallinto", "language": "en", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "ulkoistaminen", "language": "fi", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "palvelukeskukset", "language": "fi", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "transaktiokustannukset", "language": "fi", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.title", "value": "S\u00e4hk\u00f6isen taloushallinnon ulkoistamisen mahdollisuudet ja haasteet", "language": null, "element": "title", "qualifier": null, "schema": "dc"}, {"key": "dc.type", "value": "bachelor thesis", "language": null, "element": "type", "qualifier": null, "schema": "dc"}, {"key": "dc.identifier.urn", "value": "URN:NBN:fi:jyu-200903131117", "language": null, "element": "identifier", "qualifier": "urn", "schema": "dc"}, {"key": "dc.type.dcmitype", "value": "Text", "language": "en", "element": "type", "qualifier": "dcmitype", "schema": "dc"}, {"key": "dc.type.ontasot", "value": "Bachelor's thesis", "language": "en", "element": "type", "qualifier": "ontasot", "schema": "dc"}, {"key": "dc.type.ontasot", "value": "Kandidaatintutkielma", "language": "fi", "element": "type", "qualifier": "ontasot", "schema": "dc"}, {"key": "dc.contributor.faculty", "value": "Informaatioteknologian tiedekunta", "language": "fi", "element": "contributor", "qualifier": "faculty", "schema": "dc"}, {"key": "dc.contributor.faculty", "value": "Faculty of Information Technology", "language": "en", "element": "contributor", "qualifier": "faculty", "schema": "dc"}, {"key": "dc.contributor.department", "value": "Informaatioteknologia", "language": "fi", "element": "contributor", "qualifier": "department", "schema": "dc"}, {"key": "dc.contributor.department", "value": "Information Technology", "language": "en", "element": "contributor", "qualifier": "department", "schema": "dc"}, {"key": "dc.contributor.organization", "value": "University of Jyv\u00e4skyl\u00e4", "language": "en", "element": "contributor", "qualifier": "organization", "schema": "dc"}, {"key": "dc.contributor.organization", "value": "Jyv\u00e4skyl\u00e4n yliopisto", "language": "fi", "element": "contributor", "qualifier": "organization", "schema": "dc"}, {"key": "dc.subject.discipline", "value": "Tietoj\u00e4rjestelm\u00e4tiede", "language": "fi", "element": "subject", "qualifier": "discipline", "schema": "dc"}, {"key": "dc.subject.discipline", "value": "Information Systems Science", "language": "en", "element": "subject", "qualifier": "discipline", "schema": "dc"}, {"key": "dc.type.coar", "value": "http://purl.org/coar/resource_type/c_7a1f", "language": null, "element": "type", "qualifier": "coar", "schema": "dc"}, {"key": "dc.rights.accesslevel", "value": "restrictedAccess", "language": null, "element": "rights", "qualifier": "accesslevel", "schema": "dc"}, {"key": "dc.type.publication", "value": "bachelorThesis", "language": null, "element": "type", "qualifier": "publication", "schema": "dc"}, {"key": "dc.rights.url", "value": "https://rightsstatements.org/page/InC/1.0/", "language": null, "element": "rights", "qualifier": "url", "schema": "dc"}, {"key": "dc.rights.accessrights", "value": "This material has a restricted access due to copyright reasons.", "language": "en", "element": "rights", "qualifier": "accessrights", "schema": "dc"}, {"key": "dc.rights.accessrights", "value": "Luettavissa tekij\u00e4noikeudellisista syist\u00e4 vain Jyv\u00e4skyl\u00e4n yliopiston Tietojenk\u00e4sittelytieteiden laitoksella.", "language": "fi", "element": "rights", "qualifier": "accessrights", "schema": "dc"}]
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