Asiakas- ja tuotekustannusten tarkastelu toimintolaskentamallilla ja sen yhdistäminen tuloskorttiin

Tässä kandidaatintyössä keskitytään toimintolaskennan ominaispiirteisiin, hyödyntämiseen sekä sen toteuttamiseen yrityksessä. Tavoitteina ovat onnistuneen, hyödyllisen ja kokonaisvaltaisen toimintolaskentamallin rakentaminen sekä tuote- ja asiakaskohtaisten kustannusten tarkastelu ja hyödyntäminen koko yrityksen tasolla tapahtuvassa päätöksenteossa. Lisäksi toimintolaskennan antamaa informaatiota on pyritty tutkimaan tuloskortin näkökulmasta sekä hyödyntämään sitä tuloskorttiesimerkin rakentamisessa. Tavoitteita on lähestytty teoriatasolla aiempaa tutkimustietoa hyödyntäen ja ne on pyritty toteuttamaan laaja-alaisen toimintolaskenta- ja tuloskorttiesimerkkimalleista muodostuvan kokonaisuuden kautta. Työn tuloksena saadun toimintolaskentamallin osalta koko yrityksen tasolla määritetyt toiminnot sekä ajurien käyttö antavat toimintojen luokittelun sekä mahdollisten mittareiden kautta vahvat työkalut päätöksenteon sekä yrityksen toiminnan kehittämisen tueksi. Lasketut asiakas- ja tuoteryhmien kustannukset paljastavat, miten välilliset kustannukset vaikuttavat ryhmien välisiin eroihin ja miten toimintokustannukset selvittämällä voidaan tehdä tarkempia tuote- ja asiakaskohtaisia ratkaisuja yrityksessä. Tuloskortti kyettiin muodostamaan siten, että mittareista lähes 80 prosenttia hyödyntää jollain tavalla toimintolaskentamallin antamaa informaatiota ja tuloskortin olevan kuitenkin yhtenevä kohdeyrityksen omien tavoitteiden sekä strategian kanssa. Vaikuttavimpana tekijänä kokonaisuuden rakentamisessa ja onnistumisessa voidaan todeta olevan projektin vaiheittainen toteuttaminen sekä tietolähteiden oikeanlainen huomioiminen.

Role of culture in knowledge transfer and sharing - case ERP implementation

The main objective of this study was to examine how culture influences knowledge transfer and sharing within multicultural ERP project implementation in China. The main interest was to explain how national culture and knowledge are linked by understanding how culture influences knowledge transfer and sharing in a project organization. The other objective of this work was to discuss what Chinese cultural characteristic inhibit and en-hance knowledge sharing in ERP project. The perspective of this study was qualitative and the empirical material was collected from theme interviews among Stora Enso employees. Conclusion of this thesis is that Finns have a very direct style of communication and sharing knowledge whereas Chinese respect face shaving and indirect communication. Another conclusion is that knowledge sharing does not “just happen”, it is needed that project members understand national culture to get all project members commitment to project. In China most important is understand local business processes and understand role of trust and guanxi.

Diagnosing and developing knowledge management capability –Knowledge management capability in UPM-Kymmene Wood Oy

The purpose of this case study is to clarify how KM (knowledge management) capability is constructed through six different activities and to explore how this capability can be diagnosed and developed in the three case organizations. The study examines the knowledge management capability of the three factories in UPM-Kymmene Wood Oy, a major Finnish plywood producer. Forest industry is usually considered to be quite hierarchical. The importance of leveraging employee skills and knowledge has been recognized in all types of organizations – including those that mainly deal with tangible resources. However, the largest part of empirical knowledge management literature examines KM in so called knowledge-intensive or knowledge-based organizations. This study extends existing literature by providing an in depth case study into assessment and development of KM activities in these three organizations with little awareness of the KM discourse. This subject is analyzed through literature review, theoretical analysis and empirical research in the case organizations. The study also presents a structured method for evaluating KM activities of a company and for diagnosing the main weaknesses that should be developed in order to achieve KM excellence. The results help in understanding how knowledge management capability is constructed and provide insight into developing and exploiting it within an organization.

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Kielikylpydidaktiikkaa kehittämässä : 3-6-vuotiaiden kielikylpylasten kielellinen kehitys ja kielikylpydidaktiikan kehittäminen päiväkodissa

The goal of this study is to determine the naming ability in Finnish and Swedish of nursery school-aged children participating in a language immersion programme, as well as their command of both languages. The study also aims to describe factors reflecting language immersion teaching in nursery schools based on action research and a literature survey. The longitudinal study, conducted in 2003–2005, comprised 133 native Finnish three- to six-year-old children in language immersion programmes. A total of four measurements were carried out over two and a half years. In each measurement, four separate tests were given to each child (totally 1134 measurements). Research material was collected using survey tools that measured the children’s naming ability and command of language. The tools had been translated into both Finnish and Swedish. The material also includes taped responses related to the tool for naming ability. Didactic approaches were developed on the basis of material from action research and the literature survey. The material was examined using methodological triangulation, and a quantitative analysis was made of each survey tool. Furthermore, a content analysis of the children’s taped responses gave further depth to the description of language development. The theoretical framework of the study is mainly based on modern sociocultural theories of second language development and acquisition. Thus, the approach is both linguistic and pedagogic, with emphasis lying on the latter. The socioculturally-oriented framework of this study is mainly influenced by the theorists Vygotski, Spolsky, van Lier and Cummins. According to the results, the language skills of children in language immersion programmes develop as expected from age three to six in the fields studied. In the field of language command, the children acquired excellent skills in listening comprehension. Their naming ability was not as good. In each test, the children showed weaker skills in Swedish than in Finnish. However, based on the assumption that the two languages have a shared cognitive field, the skills in Swedish catch up with the skills in Finnish at an annual rate of 6–7 per cent. The study indicates that children meet a language development threshold one year earlier in their native language than they do in the immersion language. As for the naming ability in Swedish, problems arose from the fact that the deviation in results increases with age. Children showed creativity in their use of naming strategies. Judging by the research results, children begin to use the immersion language as a tool for thought at a very early phase. The research results, action research and literature survey were also used to create a general educational model for language immersion.

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