Suomen karttakuva verkkoon : Helsingin Suomalaisen Klubin lahjoitus

Helsingin Suomalainen Klubi on lahjoittanut 12 000 euroa Pelasta kirja -ohjelmaan Suomea koskevien karttojen konservoimiseksi ja digitoimiseksi.

Suomalaisen jouluperinteen ytimessä

Kirjallisuusarvostelu

Käsitemalli arjen muutoksen tarkasteluun

Kirjallisuusarvostelu

Suomalaisen koulupedagogiikan kasvatustieteellinen perusta 1900-luvulla

Esitys Kasvatus sosiaalisena ja yhteiskunnallisena toimintana -seminaarissa Helsingissä 4.4.2013.

Suomalaisen Aasian-tutkimuksen kunniakas historia

Kirjallisuusarvostelu

Suomalaisen monikulttuurisuuden mahdollisuudet

Kirjallisuusarvostelu

Suomalaisen elokuvakulttuurin kansallisuus ja kansainvälisyys

Teemanumero: Transnationaali.

Validation and Selection of Transportation Cost Drivers with Advanced Methods

In today's logistics environment, there is a tremendous need for accurate cost information and cost allocation. Companies searching for the proper solution often come across with activity-based costing (ABC) or one of its variations which utilizes cost drivers to allocate the costs of activities to cost objects. In order to allocate the costs accurately and reliably, the selection of appropriate cost drivers is essential in order to get the benefits of the costing system. The purpose of this study is to validate the transportation cost drivers of a Finnish wholesaler company and ultimately select the best possible driver alternatives for the company. The use of cost driver combinations as an alternative is also studied. The study is conducted as a part of case company's applied ABC-project using the statistical research as the main research method supported by a theoretical, literature based method. The main research tools featured in the study include simple and multiple regression analyses, which together with the literature and observations based practicality analysis forms the basis for the advanced methods. The results suggest that the most appropriate cost driver alternatives are the delivery drops and internal delivery weight. The possibility of using cost driver combinations is not suggested as their use doesn't provide substantially better results while increasing the measurement costs, complexity and load of use at the same time. The use of internal freight cost drivers is also questionable as the results indicate weakening trend in the cost allocation capabilities towards the end of the period. Therefore more research towards internal freight cost drivers should be conducted before taking them in use.

Sisällönkuvailijat, tiedonhakijat ja Yleisen suomalaisen ontologian kehitystyö

Mikko Lappalaisen esitys Kuvailupäivillä 25.3.2014 Helsingissä.