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[{"key": "dc.contributor.advisor", "value": "J\u00e4rvenp\u00e4\u00e4, Marko", "language": null, "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "P\u00f6nni\u00f6, Joonas", "language": null, "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2016-12-29T10:52:48Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2016-12-29T10:52:48Z", "language": null, "element": "date", "qualifier": "available", "schema": "dc"}, {"key": "dc.date.issued", "value": "2016", "language": null, "element": "date", "qualifier": "issued", "schema": "dc"}, {"key": "dc.identifier.other", "value": "oai:jykdok.linneanet.fi:1645364", "language": null, "element": "identifier", "qualifier": "other", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/52548", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "Yritykset ja organisaatiot pyrkiv\u00e4t saavuttamaan tukitoimintojensa ulkoistamisella etuja, kuten\nkustannuss\u00e4\u00e4st\u00f6j\u00e4 ja strategisia hy\u00f6tyj\u00e4. Ulkoistamiseen liittyy kuitenkin riskej\u00e4, halutut kustannuss\u00e4\u00e4st\u00f6t\neiv\u00e4t v\u00e4ltt\u00e4m\u00e4tt\u00e4 toteudu ja ulkoistus voi olla heikkolaatuista. Riskien realisoituessa\norganisaatiot voivat joutua palauttamaan ulkoistettuja toimintoja takaisin omaksi toiminnakseen.\nT\u00e4m\u00e4n Pro gradu -tutkielman tarkoituksena on selvitt\u00e4\u00e4, kuinka er\u00e4\u00e4n suomalaisen kaupungin\ntaloushallinto kannattaa palauttaa takaisin omaksi toiminnaksi. Tutkimuksessa selvitet\u00e4\u00e4n, mit\u00e4\nseikkoja kaupungin tarvitsee ottaa huomioon, jotta taloushallinnon siirto omaksi toiminnaksi saadaan\ntoteutettua laadukkaasti. Lis\u00e4ksi tutkimuksessa arvioidaan kaupungin ulkoistetun taloushallinnon\nlaatua sek\u00e4 laaditaan vertailulaskelmat oman toiminnan ja ulkoistetun taloushallinnon\nkustannusten v\u00e4lill\u00e4.\nTutkittavaa teemaa k\u00e4sitell\u00e4\u00e4n kehitt\u00e4mistutkimuksen avulla, jonka tarkoituksena on l\u00f6yt\u00e4\u00e4 ratkaisu\ntosiel\u00e4m\u00e4n liikkeenjohdolliseen ongelmaan. Tutkimuksen kohdekaupunkiin toteutettiin\nteemahaastattelu kes\u00e4kuussa 2016. Haastattelun kohteina olivat kaupungin talousjohtaja ja taloussuunnittelup\u00e4\u00e4llikk\u00f6.\nHaastattelun lis\u00e4ksi kes\u00e4n ja syksyn 2016 aikana tutustuttiin kaupungilta\nsaatuihin materiaaleihin, kuten ulkoistussopimukseen ja ulkoistusta k\u00e4sitteleviin p\u00f6yt\u00e4kirjoihin.\nTutkimuksessa my\u00f6s tutustuttiin ulkoistuksesta ja ulkoistuksen takaisinvedosta aiemmin tehtyihin\ntutkimuksiin.\nTutkimuksen perusteella ulkoistetun taloushallinnon takaisinvedossa kannattaa huomioida ainakin\nhenkil\u00f6st\u00f6\u00f6n, j\u00e4rjestelmiin, toimitiloihin sek\u00e4 sopimuksiin liittyvi\u00e4 kysymyksi\u00e4. Ulkoistetun\ntaloushallinnon laadun kannalta kriittisiksi tekij\u00f6iksi tutkimuksen kohdekaupungissa nousivat\nviestint\u00e4 sek\u00e4 molemminpuolinen tuntemus ulkoistajan ja palveluntarjoajan v\u00e4lill\u00e4.\nLopuksi tutkimuksen kohdekaupungille laadittiin prosessikuvaukset ulkoistetun taloushallinnon\npalauttamisesta omaksi toiminnaksi. Prosessikuvauksessa k\u00e4siteltiin taloushallinnon eri osa-alueet\n(ostolaskut ja -reskontra, myyntilaskut ja -reskontra, kirjanpito, k\u00e4ytt\u00f6omaisuus, maksuliikenne)\nja niihin liittyv\u00e4t toimenpiteet taloushallinnon takaisinvedon eri vaiheissa.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted using Plone Publishing form by Joonas P\u00f6nni\u00f6 (joanjupo) on 2016-12-29 10:52:48.000014. 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 2016-12-29T10:52:48Z\nNo. of bitstreams: 2\nURN:NBN:fi:jyu-201612295286.pdf: 1119243 bytes, checksum: f7aae624c75c8e474c13eac75b4216b3 (MD5)\nlicense.html: 4828 bytes, checksum: e32809425c29eeac62be8187f33e40dd (MD5)", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2016-12-29T10:52:48Z (GMT). No. of bitstreams: 2\nURN:NBN:fi:jyu-201612295286.pdf: 1119243 bytes, checksum: f7aae624c75c8e474c13eac75b4216b3 (MD5)\nlicense.html: 4828 bytes, checksum: e32809425c29eeac62be8187f33e40dd (MD5)\n Previous issue date: 2016", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "1 verkkoaineisto (69 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": "Ulkoistaminen", "language": null, "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": 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