| fullrecord |
[{"key": "dc.contributor.advisor", "value": "M\u00e4tt\u00f6, Toni", "language": "", "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Rintala, Robert", "language": "", "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2022-11-29T06:47:01Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2022-11-29T06:47:01Z", "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/123456789/84116", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "Kustannuslaskennalla on pitk\u00e4 historia osana yrityksen p\u00e4\u00e4t\u00f6ksentekoprosessia. Uusien kustannuslaskentamenetelmien kehitt\u00e4minen on perustunut yritysjohdon tarpeisiin saada tarkempaa tietoa tuotteiden, palveluiden ja asiakkaiden kannattavuuksista. T\u00e4ss\u00e4 pro gradu -tutkielmassa tavoitteena oli suunnitella perint\u00e4alalla toimivalle kohdeyritykselle aikaperusteiseen toimintolaskentaan perustuva pilottimalli, jonka avulla voitaisiin kehitt\u00e4\u00e4 kohdeyrityksen nykyist\u00e4 kustannuslaskentamallia, ja joka samalla tukisi yrityksen asiakaskohtaista hinnoittelua. Suunnitellun mallin avulla pyrittiin osoittamaan aikaperusteisen toimintolaskennan tuomat edut case-yrityksen nykyiseen kustannuslaskentamalliin verrattuna.\nTutkielma toteutettiin toimintatutkimuksena, jossa tutkimusaineisto koostui case-yrityksen kirjanpidon luvuista ja yrityksen eri tietoj\u00e4rjestelmist\u00e4 saaduista tiedoista. Lis\u00e4ksi aineistona hy\u00f6dynnettiin case-yrityksen henkil\u00f6st\u00f6n haastatteluita ja suoraa havainnointia. Suunniteltavaa kustannuslaskentamallia varten haastateltiin yhteens\u00e4 viitt\u00e4 case-yrityksess\u00e4 eri teht\u00e4viss\u00e4 toimivaa henkil\u00f6\u00e4 ja seurattiin perint\u00e4osaston ty\u00f6ntekij\u00f6iden suorittamia ty\u00f6teht\u00e4vi\u00e4.\nSuunniteltu pilottimalli osoitti aikaperusteisen toimintolaskennan soveltuvuuden case-yrityksen tarpeisiin, kun toiminnot ovat helposti mitattavissa ja johdettavissa yrityksen tietoj\u00e4rjestelmist\u00e4. Kustannuslaskentaa varten kehitetyt aikayht\u00e4l\u00f6t pystyv\u00e4t huomioimaan asiakaskohtaiset erot perint\u00e4prosessin aikana syntyneiss\u00e4 kustannuksissa ja tunnistamaan k\u00e4ytt\u00e4m\u00e4tt\u00f6m\u00e4\u00e4n kapasiteettiin liittyv\u00e4t kustannukset. Tutkimustulokset tukevat aiempia tutkimuksia aikaperusteisen toimintolaskennan hy\u00f6dynt\u00e4misest\u00e4 tehokkaana kustannuslaskentaj\u00e4rjestelm\u00e4n\u00e4 palvelualojen organisaatioissa, joissa resursseihin liittyvi\u00e4 kustannuksia voidaan arvioida ty\u00f6ntekij\u00f6iden ajank\u00e4yt\u00f6n perusteella volyymiperusteisten ajureiden sijaan.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by Paivi Vuorio (paelvuor@jyu.fi) on 2022-11-29T06:47:01Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2022-11-29T06:47:01Z (GMT). No. of bitstreams: 0\n Previous issue date: 2022", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "56", "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": "perint\u00e4ala", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "aikaperusteinen toimintolaskenta", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "asiakaskannattavuus", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.title", "value": "Aikaperusteisen toimintolaskentamallin kehitt\u00e4minen perint\u00e4alalla : case-tutkimus", "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-202211295392", "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": "perint\u00e4toimistot", "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": "hinnoittelu", "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"}]
|