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[{"key": "dc.contributor.advisor", "value": "Rautiainen, Antti", "language": "", "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Elo, Fanni", "language": "", "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2019-03-20T08:15:54Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2019-03-20T08:15:54Z", "language": null, "element": "date", "qualifier": "available", "schema": "dc"}, {"key": "dc.date.issued", "value": "2019", "language": "", "element": "date", "qualifier": "issued", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/63229", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "T\u00e4ss\u00e4 Pro gradu -tutkielmassa k\u00e4sitell\u00e4\u00e4n Laitilan Wirvoitusjuomatehtaan omistaman Panimoravintola Kukon kustannusrakennetta ja tuotekustannuksia kes\u00e4n 2018 toimintakauteen perustuen. Kustannuslaskenta suoritetaan j\u00e4lkilaskentana, ja tutkielman tarkoituksena on antaa toimeksiantajalle kustannustietoa tuleviin toimintakausiin liittyv\u00e4\u00e4 p\u00e4\u00e4t\u00f6ksentekoa varten. Tutkielmassa selvitet\u00e4\u00e4n sek\u00e4 ravintolan kokonaiskustannusrakenne, ett\u00e4 sen kaikkien tuotteiden tuote-kustannusrakenne.\nTutkielman kustannuslaskennassa k\u00e4ytet\u00e4\u00e4n kolmea eri laskentamenetelm\u00e4\u00e4, katetuottolaskentaa, toimintolaskentaa sek\u00e4 lis\u00e4yslaskentaa. N\u00e4iden laskentamenetelmien my\u00f6t\u00e4 kaikki ravintolatoiminnan kustannukset kohdistetaan tuotetasolle asti. Kustannuslaskennan lis\u00e4ksi tutkielmassa tarkastellaan s\u00e4\u00e4olosuhteiden ja esiintyjien vaikutusta ravintolan myyntituloihin, ja pohditaan mahdollisia kehitt\u00e4miskohtia ravintolatoiminnassa ja ravintolan kustannuslaskennassa.\nTutkielman my\u00f6t\u00e4 saatiin selville, millainen ravintolan kustannusrakenne oli, ja millaiset ravintolan tuotekustannukset ovat. Tutkielman aikana saatiin my\u00f6s selville, millaisia erityispiirteit\u00e4 ravintolan kustannuslaskentaan liittyy, ja mit\u00e4 asioita case-ravintolassa voitaisiin kehitt\u00e4\u00e4, jotta kustannustiedosta saataisiin jatkossa tarkempaa. Tutkielman kustannustiedot ovat p\u00e4\u00e4osin salaisia ja case-kohtaisia, mutta esimerkiksi kustannuslaskennan kehitt\u00e4misideat, kustannusten ja kohdistimien analyysi sek\u00e4 s\u00e4\u00e4analyysi voivat soveltua my\u00f6s muihin ravintola-alan yrityksiin.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by Paivi Vuorio (paelvuor@jyu.fi) on 2019-03-20T08:15:53Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2019-03-20T08:15:54Z (GMT). No. of bitstreams: 0\n Previous issue date: 2019", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "74", "language": "", "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.title", "value": "Panimoravintola Kukon kustannusrakenne ja tuotekustannukset", "language": "", "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-201903201908", "language": "", "element": "identifier", "qualifier": "urn", "schema": "dc"}, {"key": "dc.type.ontasot", "value": "Pro gradu -tutkielma", "language": "fi", "element": "type", "qualifier": "ontasot", "schema": "dc"}, {"key": "dc.type.ontasot", "value": "Master\u2019s thesis", "language": "en", "element": "type", "qualifier": "ontasot", "schema": "dc"}, {"key": "dc.contributor.faculty", "value": "Jyv\u00e4skyl\u00e4 University School of Business and Economics", "language": "en", "element": "contributor", "qualifier": "faculty", "schema": "dc"}, {"key": "dc.contributor.faculty", "value": "Jyv\u00e4skyl\u00e4n yliopiston kauppakorkeakoulu", "language": "fi", "element": "contributor", "qualifier": "faculty", "schema": "dc"}, {"key": "dc.contributor.department", "value": "Taloustieteet", "language": "fi", "element": "contributor", "qualifier": "department", "schema": "dc"}, {"key": "dc.contributor.department", "value": "Business and Economics", "language": "en", "element": "contributor", "qualifier": "department", "schema": "dc"}, {"key": "dc.contributor.organization", "value": "Jyv\u00e4skyl\u00e4n yliopisto", "language": "fi", "element": "contributor", "qualifier": "organization", "schema": "dc"}, {"key": "dc.contributor.organization", "value": "University of Jyv\u00e4skyl\u00e4", "language": "en", "element": "contributor", "qualifier": "organization", "schema": "dc"}, {"key": "dc.subject.discipline", "value": "Laskentatoimi", "language": "fi", "element": "subject", "qualifier": "discipline", "schema": "dc"}, {"key": "dc.subject.discipline", "value": "Accounting", "language": "en", "element": "subject", "qualifier": "discipline", "schema": "dc"}, {"key": "yvv.contractresearch.funding", "value": "0", "language": "", "element": "contractresearch", "qualifier": "funding", "schema": "yvv"}, {"key": "dc.type.coar", "value": "http://purl.org/coar/resource_type/c_bdcc", "language": null, "element": "type", "qualifier": "coar", "schema": "dc"}, {"key": "dc.rights.accesslevel", "value": "openAccess", "language": null, "element": "rights", "qualifier": "accesslevel", "schema": "dc"}, {"key": "dc.type.publication", "value": "masterThesis", "language": null, "element": "type", "qualifier": "publication", "schema": "dc"}, {"key": "dc.subject.oppiainekoodi", "value": "20421", "language": "", "element": "subject", "qualifier": "oppiainekoodi", "schema": "dc"}, {"key": "dc.subject.yso", "value": "kustannuslaskenta", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "toimintolaskenta", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "katetuottolaskenta", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "ravintolat", "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.type.okm", "value": "G2", "language": null, "element": "type", "qualifier": "okm", "schema": "dc"}]
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