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[{"key": "dc.contributor.advisor", "value": "Pellinen, Jukka", "language": "", "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Per\u00e4l\u00e4, Vilma", "language": "", "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2020-05-22T07:28:22Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2020-05-22T07:28:22Z", "language": null, "element": "date", "qualifier": "available", "schema": "dc"}, {"key": "dc.date.issued", "value": "2020", "language": "", "element": "date", "qualifier": "issued", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/69123", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "T\u00e4ss\u00e4 pro gradu -tutkielmassa tarkastellaan kotiel\u00e4intuotantoon erikoistuneiden maatalousyritysten talousjohtamista Suomessa. Tutkimuksen tavoitteena on kuvailla maatalousyritysten talousjohtamisen ja taloudellisen raportoinnin nykytilanne. Lis\u00e4ksi tavoitteena on ymm\u00e4rt\u00e4\u00e4 syit\u00e4, jotka ovat maatalousyritysten v\u00e4h\u00e4isen talousjohtamisen taustalla. Lopuksi pohditaan, miten maatalousyritysten talousjohtamista voisi tulosten pohjalta kehitt\u00e4\u00e4.\n\nTutkimus on toteutettu laadullisena tutkimuksena, jonka aineisto on ker\u00e4tty puolistrukturoidulla teemahaastattelulla haastattelemalla 12 maatalouden asiantuntijaa. Haastateltavat ovat maatalousyritt\u00e4ji\u00e4, ty\u00f6skentelev\u00e4t maatalouden asiantuntijoina alkutuotannossa tai toimivat maatalousyritysten rahoittajina pankkisektorilla. Tutkimusaineisto on analysoitu laadulliselle tutkimukselle ominaisesti sis\u00e4ll\u00f6nanalyysi\u00e4 hy\u00f6dynt\u00e4en.\n\nTulosten perusteella maatalousyritysten talousjohtaminen on v\u00e4h\u00e4ist\u00e4 perustuen p\u00e4\u00e4asiassa vain pakolliseen raportointiin, eik\u00e4 sis\u00e4ist\u00e4 laskentaa tehd\u00e4 v\u00e4ltt\u00e4m\u00e4tt\u00e4 ollenkaan. Talousjohtamista rajoittavat maatalousyritt\u00e4j\u00e4n talousosaaminen ja asenne, perhetilapohjaisuus, maatalouden toimintaymp\u00e4rist\u00f6, maataloustuet, maatalouden lains\u00e4\u00e4d\u00e4nt\u00f6 ja muut ulkoiset vaatimukset sek\u00e4 talousneuvonta ja talousjohtamisen ty\u00f6kalut. Maatalousyritysten talousjohtamista voisi ensisijaisesti kehitt\u00e4\u00e4 parantamalla tarjolla olevaa talousneuvontaa ja talousjohtamisen v\u00e4lineit\u00e4, mink\u00e4 avulla my\u00f6s yritt\u00e4jien talousosaaminen ja asenne voisivat kehitty\u00e4 paremmaksi.\n\nTulokset tukevat ja t\u00e4ydent\u00e4v\u00e4t maatalousyritysten talousjohtamista koskevia aiempia tutkimuksia. Tutkielman keskeisin hy\u00f6ty on tarjota toimeksiantajalle pohja maatalousyritysten talousjohtamisen kehitt\u00e4misty\u00f6h\u00f6n.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by Paivi Vuorio (paelvuor@jyu.fi) on 2020-05-22T07:28:22Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2020-05-22T07:28:22Z (GMT). No. of bitstreams: 0\n Previous issue date: 2020", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "98", "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": "talousjohtaminen", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "johdon laskentatoimi", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.title", "value": "Kotiel\u00e4intuotantoon erikoistuneiden maatalousyritysten talousjohtaminen Suomessa", "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-202005223376", "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", 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