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[{"key": "dc.contributor.advisor", "value": "Pellinen, Jukka", "language": "", "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Frisk, Taru", "language": "", "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2020-11-09T06:48:44Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2020-11-09T06:48:44Z", "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/123456789/72520", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "T\u00e4ss\u00e4 tutkimuksessa tarkastellaan strategisia kest\u00e4v\u00e4n kehityksen tavoitteita ja ymp\u00e4rist\u00f6n roolia case-organisaation vuosisuunnittelun prosessissa organisaation toimitusketjun osalta. Tutkimuksen tavoitteena on tarkastella, miten case-organisaation tavoitteet kest\u00e4v\u00e4n kehityksen ja ymp\u00e4rist\u00f6n suhteen huomioidaan vuosisuunnitelmassa toimitusketjun osalta ja tukeeko nykyinen k\u00e4yt\u00f6ss\u00e4 oleva budjetointiprosessi organisaation strategisia tavoitteita kest\u00e4v\u00e4n kehityksen ja ymp\u00e4rist\u00f6n kannalta. \n Tutkimus toteutettiin kvalitatiivisena eli laadullisena tutkimuksena, jossa keskityt\u00e4\u00e4n suoran toimitusketjun tarkasteluun. Tutkimusaineisto pohjautuu kuuteen teemahaastatteluun ja aineisto on ker\u00e4tty kes\u00e4n ja syksyn aikana vuonna 2020. Haastateltavat ty\u00f6skentelev\u00e4t case-organisaation budjetoinnin parissa toimitusketjun osalta erilaisissa budjetin vastuualueiden teht\u00e4viss\u00e4. Aineiston analyysi on toteutettu haastatteluaineistosta esiin nousseiden havaintojen teemoittelulla.\n Kaikki vastaajat tiedostivat strategian roolin t\u00e4rkeyden budjetoinnin osana sek\u00e4 kest\u00e4v\u00e4n kehityksen tavoitteiden merkityksen, joka heijastuu vuosisuunnitelmasta my\u00f6s toimintaan. Case-organisaation strategiset kest\u00e4v\u00e4n kehityksen tavoitteet kulminoituvat vuosisuunnitelman tasolta my\u00f6s strategisiin linjauksiin, mutta itse budjetoinnin prosessissa kest\u00e4v\u00e4n kehityksen tavoitteet ja ymp\u00e4rist\u00f6\u00e4 koskevat tekij\u00e4t j\u00e4iv\u00e4t v\u00e4hemm\u00e4lle huomiolle. Budjetin seurannassa k\u00e4ytetyt mittarit kuitenkin my\u00f6t\u00e4ilev\u00e4t my\u00f6s kest\u00e4v\u00e4n kehityksen tavoitteita. Keskeisimm\u00e4ksi tulevaisuuden kehityssuunnaksi paljastuu perinteisest\u00e4 budjetoinnista mahdollinen siirtyminen kohti rullaavaa budjetointia, joka mahdollistaa ajankohtaisemman seurannan ja my\u00f6s strategisten kest\u00e4v\u00e4n kehityksen tavoitteiden integroimisen paremmin budjetoinnin prosessiin tulevaisuudessa.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by Paivi Vuorio (paelvuor@jyu.fi) on 2020-11-09T06:48:44Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2020-11-09T06:48:44Z (GMT). No. of bitstreams: 0\n Previous issue date: 2020", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "83", "language": "", "element": "format", "qualifier": "extent", "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": "ymp\u00e4rist\u00f6vaikuttavuus", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "vuosisuunnitelma", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.title", "value": "Strategisten ymp\u00e4rist\u00f6tavoitteiden integrointi toimitusketjun vuosisuunnitteluun", "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-202011096553", "language": "", "element": "identifier", "qualifier": "urn", "schema": "dc"}, {"key": "dc.type.ontasot", "value": "Master\u2019s thesis", "language": "en", "element": "type", "qualifier": "ontasot", "schema": "dc"}, {"key": "dc.type.ontasot", "value": "Pro gradu -tutkielma", "language": "fi", "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": "strategiat", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "budjetointi", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "kest\u00e4v\u00e4 kehitys", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "toimitusketjut", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "ymp\u00e4rist\u00f6laskentatoimi", "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": "ymp\u00e4rist\u00f6johtaminen", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.rights.url", "value": "https://rightsstatements.org/page/InC/1.0/", "language": null, "element": "rights", "qualifier": "url", "schema": "dc"}]
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