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[{"key": "dc.contributor.advisor", "value": "Riekkinen, Janne", "language": "", "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Pirttil\u00e4, Tiitus", "language": "", "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2023-06-19T07:25:25Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2023-06-19T07:25:25Z", "language": null, "element": "date", "qualifier": "available", "schema": "dc"}, {"key": "dc.date.issued", "value": "2023", "language": "", "element": "date", "qualifier": "issued", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/87913", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "Jokainen yritys laskee omia kustannuksiaan v\u00e4hint\u00e4\u00e4nkin lains\u00e4\u00e4d\u00e4nn\u00f6llisest\u00e4 n\u00e4k\u00f6kulmasta, mutta kustannuslaskennalla on my\u00f6s merkitt\u00e4v\u00e4 rooli yrityksen johdon tukemisessa. Kehittyneempi teknologia tarjoaa uusia mahdollisuuksia yritysten j\u00e4rjestelmien parantamisessa, jolloin kustannuslaskentaj\u00e4rjestelmill\u00e4 voidaan tuottaa entist\u00e4 enemm\u00e4n hy\u00f6dyllisemp\u00e4\u00e4 informaatiota. J\u00e4rjestelmiss\u00e4 tuotekustannuslaskentaa voidaan toteuttaa entist\u00e4 tarkemmin ja todenmukaisemmin, mik\u00e4 antaa erinomaisen kytk\u00f6ksen johdolle tehd\u00e4 v\u00e4hint\u00e4\u00e4nkin taloudellisesti j\u00e4rkevi\u00e4 p\u00e4\u00e4t\u00f6ksi\u00e4. Tuotekustannuslaskentaan on kuitenkin monia laskennallisia tapoja, mik\u00e4 vaikeuttaa yrityksille sopivien j\u00e4rjestelmien tuottamista. T\u00e4m\u00e4n kirjallisuuskatsauksen tavoitteena oli l\u00f6yt\u00e4\u00e4 yrityksille hy\u00f6dyllisi\u00e4 ty\u00f6kaluja tuotekustannuslaskennan parantamiseen, joiden avulla voidaan pyrki\u00e4 saavuttamaan enemm\u00e4n arvoa tuottava j\u00e4rjestelm\u00e4. Kustannuslaskentaj\u00e4rjestelm\u00e4t rakennetaan eri laskentamenetelmien p\u00e4\u00e4lle, mink\u00e4 vuoksi tutkielmassa perehdyttiin aluksi kustannuslaskennan perusteisiin. T\u00e4m\u00e4n j\u00e4lkeen tutkielmassa k\u00e4siteltiin tuotekustannuslaskentaa kustannuslaskentaj\u00e4rjestelmiss\u00e4. Kirjallisuuskatsauksessa k\u00e4ytiin l\u00e4pi lukuisia vertaisarvioituja tieteellisi\u00e4 julkaisuja ja joitakin kustannuslaskennan kirjoja. Varsinkin tutkimusartikkeleista k\u00e4vi ilmi yritysten halu kustannuslaskentaj\u00e4rjestelmien parantamiselle ja joissain tapauksissa varsinkin tuotekustannuslaskennan kehitt\u00e4miselle. Yritysten poikkeavista liiketoimintaymp\u00e4rist\u00f6ist\u00e4 johtuen yritysten kustannuslaskennalliset tarpeet poikkeavat paljon kesken\u00e4\u00e4n. Tutkielmasta selvisi alan keskustelun olevan hyvin kapeaa, mik\u00e4 vaikeuttaa yritysten kustannuslaskentaj\u00e4rjestelmien kehittymist\u00e4. Uusimmat tutkimukset usein auttavat parantamaan vain kohdeyrityksen kustannuslaskentaj\u00e4rjestelm\u00e4\u00e4. Kuitenkin kustannuslaskentaj\u00e4rjestelmien keski\u00f6ss\u00e4 ovat laskentamenetelm\u00e4t, jolloin j\u00e4rjestelmien parantaminen keskittyy suurimmaksi osin itse laskentamenetelmien valitsemiseen ja muokkaamiseen. Organisaatioiden tulisi my\u00f6s keskitty\u00e4 kustannuslaskennallisten tarpeiden m\u00e4\u00e4rittelyyn ja niiden tarkasteluun. T\u00e4ll\u00f6in kustannuslaskentaj\u00e4rjestelm\u00e4t muotoutuisivat toteuttamaan organisaatioiden omaa tuotekustannuslaskentaa mahdollisimman tarkoituksenmukaisesti.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.abstract", "value": "Each business engages in cost accounting at least from a regulatory perspective. However, cost accounting also plays a significant role in supporting corporate management. Advancements in technology provide new possibilities for the systems of businesses, therefore enabling cost accounting systems to produce more useful information. In such systems, product cost accounting can be carried out with greater accuracy, providing an excellent basis for management to make financially viable decisions. Nevertheless, there are different approaches for product cost accounting, which complicates the development of suitable systems for businesses. The objective of this literature review is to identify useful tools for product cost accounting that businesses can use to create systems that create greater value. Cost accounting systems are constructed on various accounting methods, which prompted an examination of the fundamentals of cost accounting in this thesis. Moreover, the thesis delves into product cost accounting and its corresponding systems. The literature review covers a multitude of scientific publications as well as some cost accounting books. The research articles reveal the eagerness of businesses to improve their cost accounting systems, particularly their product cost accounting. Due to differences in businesses operational environments, their cost accounting needs vary significantly. The thesis reveals narrow discussion in the field, which hinders the development of cost accounting systems for businesses. The latest research often benefits only the targeted business. Nonetheless, the focus of cost accounting systems is on calculation methods, where the improvement of systems is mostly focused on the selection and modification of the calculation methods themselves. Organizations should also focus on defining and examining cost accounting needs. In such a case, cost accounting systems would take the form of implementing the organization\u2019s own product cost accounting in the most appropriate way possible.", "language": "en", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by Paivi Vuorio (paelvuor@jyu.fi) on 2023-06-19T07:25:25Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2023-06-19T07:25:25Z (GMT). No. of bitstreams: 0\n Previous issue date: 2023", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "31", "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.title", "value": "Tuotekustannuslaskennan parantaminen kustannuslaskentaj\u00e4rjestelmiss\u00e4", "language": "", "element": "title", "qualifier": null, "schema": "dc"}, {"key": "dc.type", "value": "bachelor thesis", "language": null, "element": "type", "qualifier": null, "schema": "dc"}, {"key": "dc.identifier.urn", "value": "URN:NBN:fi:jyu-202306193968", "language": "", "element": "identifier", "qualifier": "urn", "schema": "dc"}, {"key": "dc.type.ontasot", "value": "Bachelor's thesis", "language": "en", "element": "type", "qualifier": "ontasot", "schema": "dc"}, {"key": "dc.type.ontasot", "value": "Kandidaatinty\u00f6", "language": "fi", "element": "type", "qualifier": "ontasot", "schema": "dc"}, {"key": "dc.contributor.faculty", "value": "Informaatioteknologian tiedekunta", "language": "fi", "element": "contributor", "qualifier": "faculty", "schema": "dc"}, {"key": "dc.contributor.faculty", "value": "Faculty of Information Technology", "language": "en", "element": "contributor", "qualifier": "faculty", "schema": "dc"}, {"key": "dc.contributor.department", "value": "Informaatioteknologia", "language": "fi", "element": "contributor", "qualifier": "department", "schema": "dc"}, {"key": "dc.contributor.department", "value": "Information Technology", "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": "Tietoj\u00e4rjestelm\u00e4tiede", "language": "fi", "element": "subject", "qualifier": "discipline", "schema": "dc"}, {"key": "dc.subject.discipline", "value": "Information Systems Science", "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_7a1f", "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": "bachelorThesis", "language": null, "element": "type", "qualifier": "publication", "schema": "dc"}, {"key": "dc.subject.oppiainekoodi", "value": "601", "language": "", "element": "subject", "qualifier": "oppiainekoodi", "schema": "dc"}, {"key": "dc.subject.yso", "value": "kustannuslaskenta", "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": "laskentamallit", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "j\u00e4rjestelm\u00e4t", "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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