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[{"key": "dc.contributor.author", "value": "M\u00e4kinen, Petri", "language": null, "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2009-03-16T05:51:01Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2009-03-16T05:51:01Z", "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/123456789/19647", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "T\u00e4ss\u00e4 tutkielmassa tarkastellaan avoimen kirjan laskentaa yritysverkostossa.\r\nTutkielman tutkimusongelman m\u00e4\u00e4rittelee lyhyesti kysymys: Mit\u00e4 on avoimen\r\nkirjan -laskenta yritysverkostossa?\r\nYritysten v\u00e4linen yhteisty\u00f6 on lis\u00e4\u00e4ntynyt. Kilpailu on osittain siirtynyt\r\nyritysten v\u00e4lisest\u00e4 kilpailusta verkostojen v\u00e4liseksi kilpailuksi.\r\nYritysverkostojen kehittymisen my\u00f6t\u00e4 yritysjohtajille on tullut uusia haasteita\r\njohtamisen osalta. Laskentatoimen tuottama informaatio on avainasemassa\r\nverkoston johtamisessa.\r\nAvoimen kirjan laskenta on n\u00e4hty keinona parantaa tuotantoketjujen\r\nkustannustehokkuutta ja rakentaa luottamusta yhteisty\u00f6kumppaneiden kesken.\r\nSen on sanottu olevan yksi t\u00e4rkeimmist\u00e4 tekij\u00f6ist\u00e4 yritysverkostojen v\u00e4lisess\u00e4\r\nkilpailussa tulevaisuudessa.\r\nKustannuslaskenta yritysverkostossa on avointa luotettavan\r\nkustannusinformaation v\u00e4litt\u00e4mist\u00e4 koko yritysverkoston sis\u00e4ll\u00e4, siten ett\u00e4\r\ninformaation avulla voidaan johtaa ja ohjata koko verkostoa. Avoimen kirjan -\r\nlaskennassa yritys avaa kustannusrakenteen toiselle yritykselle, osoittaakseen\r\nsitoutumista, vahvistaakseen kilpailuasemaansa, oppiakseen toiselta yritykselt\u00e4\r\nja saavuttaakseen kustannuss\u00e4\u00e4st\u00f6j\u00e4.\u00a0", "language": "en", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by Seija Paananen (sepaanan@jyu.fi) on 2009-03-12T13:45:06Z\r\nNo. of bitstreams: 2\r\nPetri M\u00e4kinen.pdf: 574743 bytes, checksum: 36aff8a253d68210c6b7a539007d8139 (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 2009-03-16T05:51:01Z (GMT) No. of bitstreams: 2\r\nlicense.xml: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5)\r\nPetri M\u00e4kinen.pdf: 574743 bytes, checksum: 36aff8a253d68210c6b7a539007d8139 (MD5)", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2009-03-16T05:51:01Z (GMT). No. of bitstreams: 2\r\nlicense.xml: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5)\r\nPetri M\u00e4kinen.pdf: 574743 bytes, checksum: 36aff8a253d68210c6b7a539007d8139 (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": "avoin kirja", "language": "en", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "open-book accounting", "language": "en", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "yritykset", "language": "fi", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "verkostot", "language": "fi", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "kustannuslaskenta", "language": "fi", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.title", "value": "Avoin kirja yritysverkostossa", "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-200903121111", "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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