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[{"key": "dc.contributor.advisor", "value": "J\u00e4rvenp\u00e4\u00e4, Marko", "language": "", "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Koskenniemi, Simo", "language": null, "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2017-11-17T12:08:12Z", "language": "", "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2017-11-17T12:08:12Z", "language": "", "element": "date", "qualifier": "available", "schema": "dc"}, {"key": "dc.date.issued", "value": "2017", "language": null, "element": "date", "qualifier": "issued", "schema": "dc"}, {"key": "dc.identifier.other", "value": "oai:jykdok.linneanet.fi:1801384", "language": null, "element": "identifier", "qualifier": "other", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/55914", "language": "", "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "T\u00e4ss\u00e4 tutkimuksessa toteutetaan, mitataan, tarkastellaan ja arvioidaan toimintolaskentaa ja kustannuksiin perustuvaa kokonaan nimikekohtaisesti avointa hinnoittelupolitiikkaa lis\u00e4arvoa tuovana palveluna pitk\u00e4aikaisissa liiketoimintasuhteissa. Tutkimuksen pohjaksi rakennetaan laaja-alaisesti sovellettavaa teoriaa niin toimintolaskennasta, liikeaika-analyyseist\u00e4, verkostoteoriasta kuin peliteoriastakin.\r\nCase-tutkimuksen k\u00e4yt\u00e4nn\u00f6n osuudessa analysoidaan, mit\u00e4 haasteita on toimintolaskennan toteutuksessa ja sen pohjalle perustuvan hinnoittelumallin luonnissa ja sopimisessa, millaisia pitk\u00e4n ja lyhyen aikav\u00e4lin haasteita ja intressiristiriitoja malleihin helposti sis\u00e4ltyy sek\u00e4 esitet\u00e4\u00e4n, miten ja millaisilla ehdoilla malli on todellisessa teollisen valmistamisen pitk\u00e4aikaisessa partnerisuhteessa implementoitu k\u00e4ytt\u00f6\u00f6n ja miten laskenta ja hinnoittelumalli on toteutettu. Lis\u00e4ksi analysoidaan malliin liittyvi\u00e4 haasteita sek\u00e4 niiden laimentamiseksi neuvoteltuja sopimuspyk\u00e4li\u00e4 \u2013 miten esimerkiksi varmistutaan siit\u00e4, ett\u00e4 toimittajan kustannuksia alentavat hintaneuvottelut, kehitysideat ja investoinnit ovat aina molempien n\u00e4k\u00f6kulmasta taloudellisesti kannattavia toteuttaa.\r\nKeskeisimp\u00e4n\u00e4 tutkimuksen fokuksena tarkastellaan noin nelj\u00e4n vuoden aikaj\u00e4nteell\u00e4 toimintolaskentaa ja avointa hinnoittelua, paitsi sen suorista hy\u00f6dyist\u00e4 p\u00e4\u00e4t\u00f6ksenteon tueksi saatavan informaation lis\u00e4\u00e4ntyess\u00e4 ja tarkentuessa, my\u00f6s siit\u00e4 n\u00e4k\u00f6kulmasta, ett\u00e4 olisiko toimintolaskennasta ja avoimesta hinnoittelusta etenkin pitk\u00e4aikaisissa liiketoimintasuhteissa \u2013 sellaisissa, joissa ostajan ja tavarantoimittajan suhde on muuttunut molemmin puolin monopolistiseksi \u2013 lis\u00e4arvoa tuottavaksi palveluksi. Toisin sanoen tarkasteltiin viitekehyst\u00e4, jossa toimittajan laskema hyvin toteutettava ja paljon tarkkaa informaatiota sis\u00e4lt\u00e4v\u00e4 kustannuslaskentadata ja sen pohjalta analysoitavat tunnusluvut avataan kokonaisuudessaan ja muodostuvat asiakkaalle rahan arvoiseksi palveluksi ja kilpailueduksi partnereiden v\u00e4lisess\u00e4 liiketoiminnassa ja saman organisaation eri organisaatiorakenteiden v\u00e4lill\u00e4.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted using Plone Publishing form by Simo Koskenniemi (simikosk) on 2017-11-17 12:08:11.823169. 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 2017-11-17T12:08:12Z\r\nNo. of bitstreams: 2\r\nURN:NBN:fi:jyu-201711174281.pdf: 1157628 bytes, checksum: ba5a6a7c1e698776aa7ccdbd9734d8d1 (MD5)\r\nlicense.html: 4884 bytes, checksum: 8f53f499159f281c91fb11afe8a3aac9 (MD5)", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2017-11-17T12:08:12Z (GMT). No. of bitstreams: 2\r\nURN:NBN:fi:jyu-201711174281.pdf: 1157628 bytes, checksum: ba5a6a7c1e698776aa7ccdbd9734d8d1 (MD5)\r\nlicense.html: 4884 bytes, checksum: 8f53f499159f281c91fb11afe8a3aac9 (MD5)\r\n Previous issue date: 2017", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "1 verkkoaineisto (63 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": "Valtra", "language": null, "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "MSK Cabins", "language": null, "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "avoin hinnoittelu", "language": null, "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "aikaperusteinen toimintolaskenta", "language": null, "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "s\u00e4\u00e4st\u00f6jen jakaminen", "language": null, "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "molemmin puolin monopolistinen liiketoimintasuhde", "language": null, "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.title", "value": "Kustannuslaskenta ja avoin hinnoittelu lis\u00e4arvoa tuottavana palveluna molemmin puolin monopolistisessa partnerisuhteessa", "language": null, "element": "title", "qualifier": null, "schema": "dc"}, {"key": "dc.type", "value": "master thesis", 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