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[{"key": "dc.contributor.advisor", "value": "Pellinen, Jukka", "language": "", "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Kleimola, Iina", "language": "", "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2019-08-14T11:40:24Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2019-08-14T11:40:24Z", "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/123456789/65241", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "T\u00e4m\u00e4n Pro Gradu -tutkielman tarkoituksena on tutkia kustannuslaskennan\nj\u00e4rjestelm\u00e4n hybridisyytt\u00e4 ja modulaarisuutta. L\u00e4ht\u00f6kohtana t\u00e4lle tutkimukselle toimi hybridikustannuslaskenta, jota joskus pidet\u00e4\u00e4n omana kustannuslaskennan p\u00e4\u00e4tyyppin\u00e4 samoin kuin lis\u00e4ys- ja jakolaskentaa. T\u00e4ss\u00e4 tutkimuksessa\narvioidaan hybridisyytt\u00e4 ja sen vaihtoehtona modulaarisuutta kustannuslaskennan j\u00e4rjestelm\u00e4piirtein\u00e4. Tutkimuskysymyksin\u00e4 ovat: Miten hybridisyys\nilmenee yritysten kustannuslaskennassa? Ja miten modulaarisuus ilmenee yritysten kustannuslaskennassa?\nTutkielman teoriaosuus koostuu kahdesta osiosta. Aluksi perehdyt\u00e4\u00e4n kustannuslaskennan teorioihin ja muotoihin. Toisessa osuudessa tutustutaan l\u00e4hemmin hybridiin sek\u00e4 modulaarisuuteen termein\u00e4 sek\u00e4 laskentatoimen j\u00e4rjest\u00e4ytymiseen. Empiirinen osuus on toteutettu haastattelemalla kahden yrityksen\ncontrollereita heid\u00e4n kustannuslaskennastaan. Haastattelut olivat teemahaastatteluja. Tutkimusosiossa k\u00e4siteltiin kustannuslaskentaa kahden yrityksen\nhaastattelujen perusteella hybridisell\u00e4 n\u00e4k\u00f6kulmalla. Molemmat yritykset k\u00e4ytiin l\u00e4pi yksil\u00f6in\u00e4, jonka j\u00e4lkeen niit\u00e4 vertailtiin my\u00f6s kesken\u00e4\u00e4n. Tutkimusosion lopuksi pohdittiin viel\u00e4 modulaarisuutta yrityksien kustannuslaskennassa. Johtop\u00e4\u00e4t\u00f6kset p\u00e4\u00e4tt\u00e4v\u00e4t ty\u00f6n pohtimalla hybridin sek\u00e4 modulaarisuuden\nmerkityst\u00e4 laskentatoimeen ja vet\u00e4m\u00e4ll\u00e4 ty\u00f6n yhteen.\nTutkimuksen tulosten perusteella hybridisyys on paljon l\u00e4sn\u00e4 yrityksen laskentatoimessa, vaikka haastateltavat eiv\u00e4t mielt\u00e4neet k\u00e4ytt\u00e4v\u00e4ns\u00e4 hybridikustannuslaskentaa p\u00e4\u00e4asiallisena laskentamuotonaan. Molemmissa tapauksissa\nlaskentamenetelmist\u00e4 l\u00f6ytyi viitteit\u00e4 useamman kuin yhden kustannuslaskentamenetelm\u00e4n k\u00e4yt\u00f6st\u00e4. Hybridikustannuslaskennan sijaan ilmi\u00f6t\u00e4 voidaan\nselitt\u00e4\u00e4 tarkemmin kustannuslaskennan modulaarisuudella. Tutkimus osoittaa,\nett\u00e4 modulaarinen j\u00e4rjestelm\u00e4 selitt\u00e4\u00e4 paremmin hybridi\u00e4 ilmi\u00f6t\u00e4 kustannuslaskennassa kuin hybridikustannuslaskenta.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by Miia Hakanen (mihakane@jyu.fi) on 2019-08-14T11:40:24Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2019-08-14T11:40:24Z (GMT). No. of bitstreams: 0\n Previous issue date: 2019", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "68", "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.subject.other", "value": "hybridikustannuslaskenta", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.title", "value": "Kustannuslaskennan hybridisyys ja modulaarisuus : case-tutkimus", "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-201908143847", "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": "laskentatoimi", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "modulaarisuus", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "laskentamenetelm\u00e4t", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "hybridit", "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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