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[{"key": "dc.contributor.advisor", "value": "Pellinen, Jukka", "language": "", "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Koistinen, Elisa", "language": "", "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2021-12-20T12:17:04Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2021-12-20T12:17:04Z", "language": null, "element": "date", "qualifier": "available", "schema": "dc"}, {"key": "dc.date.issued", "value": "2021", "language": "", "element": "date", "qualifier": "issued", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/79051", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "V\u00e4hitt\u00e4ismyynti on eritt\u00e4in hintakilpailtu toimiala, ja sen vuoksi alan yritysten on jatkuvasti kehitett\u00e4v\u00e4 toimintaansa ja oltava kustannustietoisempia. T\u00e4m\u00e4n tutkimuksen tavoitteena on hy\u00f6dynt\u00e4\u00e4 toimintolaskentaa v\u00e4hitt\u00e4ismyyntiketjun tuotemerkkikannattavuuden ja ketjun keskusyksik\u00f6n tehokkuuden arvioimi-seen. Tutkimus on toteutettu v\u00e4hitt\u00e4ismyynti\u00e4 harjoittavan ketjun keskusyksi-k\u00f6ss\u00e4, joka huolehtii ketjun tavaranhankinnasta, markkinoinnista ja verkkokau-pan yll\u00e4pidosta.\nTutkimusmenetelm\u00e4ksi valittiin konstruktiivinen tutkimus. Tavoitteena oli luoda yrityskohtainen toimintolaskentamalli tuotemerkkikannattavuuden ja keskusyksik\u00f6n toiminnan tehokkuuden arvioimiseksi. Tutkimuksen teoreetti-nen osa k\u00e4sittelee toimintolaskentaa, sen taustaa ja k\u00e4ytt\u00f6kohteita sek\u00e4 hankin-tatoimintaa. Tutkimuksen empiirisess\u00e4 osassa raportoidaan, kuinka tutkimuk-sessa k\u00e4ytett\u00e4v\u00e4t kustannukset, toiminnot ja kustannusajurit m\u00e4\u00e4riteltiin, ja kuinka niit\u00e4 hy\u00f6dynt\u00e4en luotiin yrityskohtainen toimintolaskentamalli. Lopuksi raportissa analysoidaan toimintolaskennan tuottamia tuloksia.\nAnalyysin perusteella voitiin tehd\u00e4 kaksi johtop\u00e4\u00e4t\u00f6st\u00e4. Ensiksi, yrityksen 40 t\u00e4r-keimm\u00e4st\u00e4 tuotemerkist\u00e4 20 oli kannattavia ja 3 hyvin kannattamattomia. Toiseksi, keskusyksik\u00f6n toimintaa voi pit\u00e4\u00e4 melko tehokkaana, sill\u00e4 yrityksen henkil\u00f6st\u00f6 on oikein mitoitettu ja keskittyy p\u00e4\u00e4asiassa ydintoimintojen tekemi-seen. Toimintamalliin kuuluu lis\u00e4ksi verkostomaisuus, jossa yritys tuottaa osan ydintoiminnoistaan ostopalveluina yhteisty\u00f6ss\u00e4 kumppaniyritysten kanssa.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by Miia Hakanen (mihakane@jyu.fi) on 2021-12-20T12:17:04Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2021-12-20T12:17:04Z (GMT). No. of bitstreams: 0\n Previous issue date: 2021", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "65", "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": "Tuotemerkkikannattavuus ja v\u00e4hitt\u00e4ismyyntiketjun keskusyksik\u00f6n toiminnan tehokkuus - tapaustutkimus", "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-202112206034", "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": "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/collections/archival-workstation).", "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/kokoelmat/arkistotyoasema..", "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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