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[{"key": "dc.contributor.advisor", "value": "Pellinen, Jukka.", "language": "", "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Korpela, Hannu", "language": null, "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Ranta, Ville", "language": null, "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2015-06-09T06:44:22Z", "language": "", "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2015-06-09T06:44:22Z", "language": "", "element": "date", "qualifier": "available", "schema": "dc"}, {"key": "dc.date.issued", "value": "2015", "language": null, "element": "date", "qualifier": "issued", "schema": "dc"}, {"key": "dc.identifier.other", "value": "oai:jykdok.linneanet.fi:1704659", "language": null, "element": "identifier", "qualifier": "other", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/46247", "language": "", "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "Tunnuslukuanalyysi on er\u00e4s keskeisist\u00e4 yritysten taloudellista asemaa kuvaavista\r\nv\u00e4lineist\u00e4. T\u00e4m\u00e4n tutkimuksen tarkoituksena on luoda er\u00e4\u00e4lle huonekalujen\r\nv\u00e4hitt\u00e4iskauppaa harjoittavien liikkeiden p\u00e4\u00e4konttorille suoritusmittaristo, joka kertoo\r\nkauppiasliikkeiden taloudellisesta tilanteesta tunnuslukujen avulla. Suoritusmittaristo\r\npohjautuu yritysten tilinp\u00e4\u00e4t\u00f6stietoihin ja t\u00e4rke\u00e4n\u00e4 osana tutkimusta on varsinaisen\r\nsuoritusmittariston kehitysprosessi, sek\u00e4 sen selvitt\u00e4minen, mitk\u00e4 tunnusluvut ovat\r\nkyseisell\u00e4 alalla taloudellista tilannetta parhaiten kuvaavia.\r\nErilaisten ohjausj\u00e4rjestelmien kehitysty\u00f6 on haasteellinen prosessi. Usein pitk\u00e4kestoinen\r\nprosessi vaatii aktiivista osallistumista koko yrityksen johdolta ja ohjausj\u00e4rjestelm\u00e4n\r\nk\u00e4ytt\u00f6\u00f6nottovaiheen ongelmat pit\u00e4\u00e4 pysty\u00e4 ylitt\u00e4m\u00e4\u00e4n, jotta j\u00e4rjestelm\u00e4 saadaan\r\nlopulliseen k\u00e4ytt\u00f6\u00f6n. Mik\u00e4li prosessiin ei ole riitt\u00e4v\u00e4sti aikaa tai resursseja, on\r\ntodenn\u00e4k\u00f6ist\u00e4, ett\u00e4 koko projekti ep\u00e4onnistuu ja yritys jatkaa vanhoja k\u00e4yt\u00e4nt\u00f6j\u00e4\u00e4n.\r\nT\u00e4m\u00e4n tutkimuksen aikana kehitettiin p\u00e4\u00e4konttorin k\u00e4ytt\u00f6\u00f6n suoritusmittaristo, jonka\r\navulla kauppiasliikkeiden taloudellisen tilanteen seuraaminen on huomattavasti\r\naikaisempaa helpompaa. Tutkimuksessa k\u00e4ytettiin vuosien 2011-\u00ad\u2010\u20112013 tilinp\u00e4\u00e4t\u00f6stietojen\r\nperusteilla laskettuja useita erilaisia tunnuslukuja. Aineistosta syntyvien havaintojen\r\nperusteella ei voida osoittaa mit\u00e4\u00e4n tietty\u00e4 tunnuslukujoukkoa, joka kuvaisi liikkeiden\r\ntilannetta parhaiten. Kattavimman tuloksen antaa mahdollisimman laajan\r\ntunnuslukujoukon hy\u00f6dynt\u00e4minen, kuitenkin siten, ett\u00e4 tulokset ovat j\u00e4rkev\u00e4sti\r\nhy\u00f6dynnett\u00e4viss\u00e4.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted using Plone Publishing form by Hannu Korpela (hailkorp) on 2015-06-09 06:44:22.199044. Form: Pro gradu -lomake (https://kirjasto.jyu.fi/julkaisut/julkaisulomakkeet/pro-gradu-lomake). JyX data: [jyx_publishing-allowed (fi) =True]", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by jyx lomake-julkaisija (jyx-julkaisija.group@korppi.jyu.fi) on 2015-06-09T06:44:22Z\r\nNo. of bitstreams: 2\r\nURN:NBN:fi:jyu-201506092240.pdf: 4821139 bytes, checksum: ae95d4fb094bc122c9d982652244bf8c (MD5)\r\nlicense.html: 5144 bytes, checksum: b4d0606853b92c1a27209ec0be809fab (MD5)", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2015-06-09T06:44:22Z (GMT). No. of bitstreams: 2\r\nURN:NBN:fi:jyu-201506092240.pdf: 4821139 bytes, checksum: ae95d4fb094bc122c9d982652244bf8c (MD5)\r\nlicense.html: 5144 bytes, checksum: b4d0606853b92c1a27209ec0be809fab (MD5)\r\n Previous issue date: 2015", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "1 verkkoaineisto (93 sivua)", "language": null, "element": "format", "qualifier": "extent", "schema": "dc"}, {"key": "dc.format.mimetype", "value": "application/pdf", "language": null, "element": "format", "qualifier": "mimetype", "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": "Balanced Scorecard", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "benchmarking", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "oppiva organisaatio", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "tunnusluku", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.title", "value": "Kauppaketjun taloudellisen benchmarking-tunnuslukuj\u00e4rjestelm\u00e4n kehitt\u00e4minen", "language": null, "element": "title", "qualifier": null, "schema": "dc"}, {"key": "dc.type", "value": "master thesis", "language": null, "element": "type", "qualifier": null, "schema": "dc"}, {"key": "dc.identifier.urn", "value": "URN:NBN:fi:jyu-201506092240", "language": null, "element": "identifier", "qualifier": "urn", "schema": "dc"}, {"key": "dc.type.ontasot", "value": "Pro gradu -tutkielma", "language": "fi", "element": "type", "qualifier": "ontasot", "schema": "dc"}, {"key": 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"qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "tunnusluvut", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.format.content", "value": "fulltext", "language": null, "element": "format", "qualifier": "content", "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. It can be read at the workstation at Jyv\u00e4skyl\u00e4 University Library reserved for the use of archival materials: https://kirjasto.jyu.fi/en/workspaces/facilities.", "language": "en", "element": "rights", "qualifier": "accessrights", "schema": "dc"}, {"key": "dc.rights.accessrights", "value": "Aineistoon p\u00e4\u00e4sy\u00e4 on rajoitettu tekij\u00e4noikeussyist\u00e4. Aineisto on luettavissa Jyv\u00e4skyl\u00e4n yliopiston kirjaston arkistoty\u00f6asemalta. Ks. https://kirjasto.jyu.fi/fi/tyoskentelytilat/laitteet-ja-tilat.", "language": "fi", "element": "rights", "qualifier": "accessrights", "schema": "dc"}, {"key": "dc.type.okm", "value": "G2", "language": null, "element": "type", "qualifier": "okm", "schema": "dc"}]
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