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[{"key": "dc.contributor.advisor", "value": "Pellinen, Jukka", "language": "", "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Jokinen, Joonas", "language": "", "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2019-09-06T06:18:48Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2019-09-06T06:18:48Z", "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/123456789/65435", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "Tutkielmassa kehitettiin kohdeyritykselle aikaperusteinen toimintolaskenta kustannusperusteisen hinnoittelun tueksi ja kannattavuuden parantamiseksi. Mainostoimiston liiketoiminta muodostuu asiakasprojekteista, jotka ovat kesken\u00e4\u00e4n hyvin erilaisia niiden keston ja liikevaihdon suhteen. Projektiliiketoiminnassa toistuvien rutiinien m\u00e4\u00e4rittely on haastavaa, koska jokainen projekti on asiakkaan tilaama ainutlaatuinen kokonaisuus. Kustannuslaskentaj\u00e4rjestelm\u00e4n avulla yritys voi seurata eri projektien kustannuksia ja kannattavuuksia.\nTutkimus toteutettiin konstruktiivista tutkimusotetta noudattaen, sill\u00e4 konstruktion tarkoituksena on ratkaista k\u00e4yt\u00e4nn\u00f6n ongelma yhdess\u00e4 tutkimuskohteen edustajien kanssa. Tutkimuksen aineistona toimi kohdeyrityksen tuloslaskelma, tuntikirjausj\u00e4rjestelm\u00e4, palkka-aineistot, tarjouslomakkeet sek\u00e4 toimitusjohtajan ja henkil\u00f6st\u00f6n haastattelut. Havainnointia, ep\u00e4virallisia keskusteluja sek\u00e4 yrityksen sis\u00e4ist\u00e4 materiaalia hy\u00f6dynnettiin my\u00f6s tutkimusprosessissa.\nMainostoimiston kustannuksista valtaosa muodostuu henkil\u00f6st\u00f6kustannuksista, mink\u00e4 takia henkil\u00f6st\u00f6kustannusten luotettava kohdistus eri toiminnoille on t\u00e4rke\u00e4t\u00e4. Henkil\u00f6st\u00f6kustannusten kohdistuksessa hy\u00f6dynnettiin yrityksen tuntikirjausj\u00e4rjestelm\u00e4\u00e4. Tuntikirjausj\u00e4rjestelm\u00e4 muokattiin toimintolaskennan mukaiseksi, jolloin ty\u00f6ntekij\u00e4t voivat kirjata tuntejaan nelj\u00e4\u00e4n ydinprosessiin sek\u00e4 kahteen tukiprosessiin. Ydinprosessit koostuivat myyntiprosessista, esituotantoprosessista, tuotantoprosessista sek\u00e4 j\u00e4lkituotantoprosessista. Tukiprosesseiksi m\u00e4\u00e4riteltiin hallinto ja johtaminen sek\u00e4 muut tukitoiminnot. Ydinprosesseja suoritetaan asiakkaita varten, kun taas tukiprosessit eiv\u00e4t liity suoraan asiakasprojekteihin. Resurssien kustannukset kohdistettiin eri prosesseille toimintolaskennan mukaisesti. Toimintokohdistimina k\u00e4ytettiin aikaa, joka saatiin tuntikirjausj\u00e4rjestelm\u00e4st\u00e4. Tuntikirjausj\u00e4rjestelm\u00e4st\u00e4 saatiin tiedot eri toimintoihin k\u00e4ytetyist\u00e4 ajoista jokaisen projektin suhteen.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by Paivi Vuorio (paelvuor@jyu.fi) on 2019-09-06T06:18:48Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2019-09-06T06:18:48Z (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.subject.other", "value": "aikaperusteinen toimintolaskenta", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "kustannusperusteinen hinnoittelu", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "projektiliiketoiminta", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.title", "value": "Aikaperusteisen toimintolaskennan soveltuminen luovan alan projektiliiketoimintaan", "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-201909064036", "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.collaborator", "value": "business", "language": "", "element": "contractresearch", "qualifier": "collaborator", "schema": "yvv"}, {"key": "yvv.contractresearch.funding", "value": "0", "language": "", "element": "contractresearch", "qualifier": "funding", "schema": "yvv"}, {"key": "yvv.contractresearch.initiative", "value": "student", "language": "", "element": "contractresearch", "qualifier": "initiative", "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": "restrictedAccess", "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": "palveluala", "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": "kustannuslaskenta", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "kannattavuus", "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": "The author has not given permission to make the work publicly available electronically. Therefore the material can be read only at the archival workstation at Jyv\u00e4skyl\u00e4 University Library (https://kirjasto.jyu.fi/en/workspaces/facilities).", "language": "en", "element": "rights", "qualifier": "accessrights", "schema": "dc"}, {"key": "dc.rights.accessrights", "value": "Tekij\u00e4 ei ole antanut lupaa avoimeen julkaisuun, joten aineisto on luettavissa vain Jyv\u00e4skyl\u00e4n yliopiston kirjaston arkistoty\u00f6semalta. 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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