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[{"key": "dc.contributor.advisor", "value": "M\u00e4tt\u00f6, Toni", "language": "", "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Merij\u00e4rvi, Outi", "language": "", "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2022-06-03T10:36:54Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2022-06-03T10:36:54Z", "language": null, "element": "date", "qualifier": "available", "schema": "dc"}, {"key": "dc.date.issued", "value": "2022", "language": "", "element": "date", "qualifier": "issued", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/81458", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "T\u00e4ss\u00e4 pro gradu -tutkielmassa tarkastellaan toimintolaskennan kehitt\u00e4mist\u00e4 case-yrityksen jatkuvia IT-palveluita tuottavassa yksik\u00f6ss\u00e4. Tutkimuksessa kehitet\u00e4\u00e4n toimintolaskentaj\u00e4rjestelm\u00e4, jonka avulla pystyt\u00e4\u00e4n tarkastelemaan palveluiden yksikk\u00f6kustannuksia sek\u00e4 analysoimaan kustannusten\nmuodostumista. T\u00e4m\u00e4n tutkielman p\u00e4\u00e4painopisteen\u00e4 on kuvailla toimintolaskentaj\u00e4rjestelm\u00e4n k\u00e4ytt\u00f6\u00f6notto aikaisemmassa teoriassa esiteltyjen vaiheiden\nkautta ja nostaa esille tekij\u00f6it\u00e4, jotka vaikuttavat toimintolaskentaj\u00e4rjestelm\u00e4n\nrakenteeseen ja kehitt\u00e4miseen. P\u00e4\u00e4tutkimuskysymys on \u201dMillaiset tekij\u00e4t vaikuttavat toimintolaskentaj\u00e4rjestelm\u00e4n kehitt\u00e4miseen ja rakenteeseen IT-alan\npalveluita tuottavassa yrityksess\u00e4?\u201d\nTutkimusaihetta l\u00e4hestyt\u00e4\u00e4n k\u00e4ytt\u00e4en konstruktiivista tutkimusmenetelm\u00e4\u00e4, jonka tarkoituksena on ratkaista jokin tosiel\u00e4m\u00e4n ongelma kehitt\u00e4m\u00e4ll\u00e4\nratkaisun eli konstruktion. T\u00e4ss\u00e4 tutkimuksessa tuotettu konstruktio on toimintolaskentaj\u00e4rjestelm\u00e4, jonka avulla case-yritys pystyy tarkastelemaan palveluiden aiheuttamia kustannuksia. Uuden konstruktion ja sen kehitt\u00e4misest\u00e4 tehtyjen havaintojen avulla pystyt\u00e4\u00e4n luomaan kontribuutiota tieteenalalle. T\u00e4ss\u00e4\ntutkimuksessa avataan k\u00e4yt\u00e4nn\u00f6n kautta toimintolaskennan rakentamisessa\nesille tulevia tekij\u00f6it\u00e4 ja peilataan n\u00e4it\u00e4 havaintoja aikaisempaan kirjallisuuteen\nja toimintolaskennan teoriaan.\nTutkimuksessa saatiin kehitetty\u00e4 toimintolaskentaj\u00e4rjestelm\u00e4, joka caseyrityksen palautteen mukaan vastaa projektille asetettuja tavoitteita sek\u00e4 caseyrityksen tarpeita. Toimintolaskentaj\u00e4rjestelm\u00e4st\u00e4 ja sen kehitt\u00e4misest\u00e4 nousi\nkuitenkin esille havaintoja tekij\u00f6ist\u00e4, jotka vaikuttavat toimintolaskennan rakenteeseen ja sen kehitt\u00e4miseen. Merkitt\u00e4vin havainto liittyy siihen, miten yrityksen raportointi tukee toimintolaskennan k\u00e4ytt\u00f6\u00e4. Toimintolaskenta tukeutuu m\u00e4\u00e4rittelyiss\u00e4 ja laskennan suorittamisessa yrityksen muuhun raportointiin. Raportoinnin tulisi olla laadukasta ja sen tulisi esitt\u00e4\u00e4 realistisesti eroja\nlaskentakohteiden v\u00e4lill\u00e4.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by Paivi Vuorio (paelvuor@jyu.fi) on 2022-06-03T10:36:54Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2022-06-03T10:36:54Z (GMT). No. of bitstreams: 0\n Previous issue date: 2022", "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.title", "value": "Toimintolaskennan kehitt\u00e4minen IT-alan palveluita tuottavassa yrityksess\u00e4", "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-202206033076", "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": 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{"key": "dc.subject.yso", "value": "kustannuslaskenta", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "kustannukset", "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": "laskentaj\u00e4rjestelm\u00e4t", "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.type.okm", "value": "G2", "language": 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