Haku
Viitteet 3801-3810 / 5020
Asiakkuuksien hallinnan kehittäminen ilman CRM-järjestelmää
(Laurea-ammattikorkeakoulu, 2013)
Tämä opinnäytetyö käsitteli asiakkuuksien hallinnan eri osa-alueita sekä sitä tukevaa markkinointia. Opinnäytetyö tehtiin energia-alan yritykselle, ja työn tavoitteena oli luoda kestäviä ratkaisuja, joilla asiakkuuksien hallintaa voitiin kehittää ja tehostaa tulevaisuudessa.
Opinnäytetyö koostui teoriaosuudesta sekä kyselystä ja kehittämisehdotuksista. Opinnäytetyön teoriaosuus muodostui asiakkuuksien hallinnan elinkaaren eri vaiheista, asiakkuuksien johtamisesta sekä strategioista. Lisäksi teoria käsitteli asiakassuhdemarkkinointia ja toimenpiteitä markkinoinnin eri vaiheissa. Kaikki teoriaosuudessa käsitellyt aiheet valittiin asetettujen tavoitteiden pohjalta. Materiaalia tutkimukseen teorian lisäksi saatiin e-lomakkeella tehdyn kyselyn ja kahden haastattelun pohjalta. Kyselyyn osallistui yrityksen myyntihenkilöstö, ja haastateltavina toimivat yrityksen myyntipäällikkö sekä liiketoimintajohtaja.
Tutkimuksen tuloksena löydettiin ratkaisuja, jotka palvelee myyntihenkilöstöä selkeyttämällä asiakkuuksien rakennetta ja tätä kautta tehostamalla yrityksen toimintaa. Ratkaisut on tarkoitettu käytettäväksi yhtenäisesti yhteistyöyrityksen myyntihenkilöstölle....
the goals. Material for the thesis was also received from an inquiry and two different interviews. The people who participated in the inquiry were from the company`s sales team and the interview was made with the company`s sales manager and business leader...
the goals. Material for the thesis was also received from an inquiry and two different interviews. The people who participated in the inquiry were from the company`s sales team and the interview was made with the company`s sales manager and business leader...
Paikallismarkkinoinnin käsikirja ravintolapäälliköille
(Laurea-ammattikorkeakoulu, 2013)
Opinnäytetyön tavoitteena autettiin toimeksiantajayrityksen ravintolapäälliköitä toimimaan te-hokkaammin ja panostamaan enemmän paikalliseen markkinointiin. Tarve toimeksiannolle nousi esiin yhä tiukentuvasta taloudellisesta tilanteesta, jonka seurauksena myös kilpailu kovenee, jolloin myös paikallismarkkinoinnin tarve korostuu. Työn tarkoituksena luotiin paikal-lismarkkinoinnin käsikirja ravintolapäälliköiden tueksi ja avuksi. Toimeksiantajana opinnäytetyölle toimi Rax Buffet -ravintolaketju ja toimeksianto saatiin yrityksen ketjujohtajalta.
Työ toteutettiin toiminnallisena opinnäytetyönä, jolle asetettiin tehtäväksi löytää oleellisimmat paikallismarkkinoinnin tehtävät. Selvityksen tavoitteena oli saada selkeä kuva yrityksen nykyisestä paikallismarkkinoinnista ja tietoa siitä, miten sitä pitäisi kehittää ja edistää.
Opinnäytetyön teoriaosuus koottiin markkinoinnista ja markkinoinnin kilpailukeinoista. Mark-kinoinnissa käydään läpi yleistä markkinoinnin teoriaa, palveluihin kohdistuvaa markkinointia, viestintää sekä suunnittelua. Markkinoinnin kilpailukeinojen esittelyjen jälkeen esitellään vielä tarkemmin markkinointiviestintä, asiakaspalvelu ja asiakkuusajattelu sekä henkilöstö. Näihin edellä mainittuihin paneudutaan tarkemmin, sillä ne ovat Rax Buffetin markkinoinnin pohja.
Opinnäytetyön ja sen tuotoksen pohja kerättiin kirjallisuuden lisäksi haastatteluilla ja konsul-taatioilla. Haastattelut toteutettiin kahdelle eri kohderyhmälle, potentiaalisille asiakkaille sekä Rax Buffetin ravintolapäälliköille. Asiakashaastatteluita kerättiin kauppakeskus Sellossa yhteensä 30 kappaletta. Haastatteluiden avulla selvitettiin asiakkaiden mielipiteitä ja näkemyksiä, jotka koskivat Rax Buffetin markkinointia. Ravintolapäälliköistä haastattelut tehtiin yhteensä viidelle henkilölle ja niiden avulla päästiin syvemmin selvittämään heidän nykyisiä asenteitaan ja toimenpiteitään paikallismarkkinoinnissa. Konsultaatioita käytettiin selvittämään yrityksen taustatietoja, jotka liittyivät paikallismarkkinointiin. Konsultaatioita käytiin aluepäällikön ja yhden ravintolapäällikön kanssa.
Keskeisenä tuotoksena työssä luotiin käsikirja. Käsikirjan sisältö tehtiin hyvin käytännönläheiseksi, jotta se olisi mahdollisimman ymmärrettävissä oleva ja pikaisesti selattavissa. Käsikirja ohjeistaa ravintolapäälliköitä olemaan aina valppaana ja toimimaan oikein tilanteiden mukaan. Opinnäytetyön aikana käsikirjaan luotiin sisältö ja se luovutettiin Rax Buffetille. Yrityksen tehtäväksi jäi tuottaa käsikirjan graafinen ulkoasu ja tuotoksen painatus. Käsikirjat toimitettaisiin tämän jälkeen kaikille ravintolapäälliköille ympäri Suomea....
The objective of this thesis project was to assist the restaurant managers of the restaurant chain Rax Buffet, to act more effectively and put more effort into local marketing. The need for this assignment came from the deteriorating economic...
The objective of this thesis project was to assist the restaurant managers of the restaurant chain Rax Buffet, to act more effectively and put more effort into local marketing. The need for this assignment came from the deteriorating economic...
Pakkokeinolain uudistus : muutokset tuomioistuimen näkökulmasta
(Laurea-ammattikorkeakoulu, 2013)
Opinnäytetyössä tutkittiin niitä uudistuvan pakkokeinolain mukaisia rikosprosessuaalisia pakkokeinoja, joita tuomioistuimet käsittelevät. Opinnäytetyössä tutkittiin, miksi pakkokeinolain uudistukseen oli ryhdytty ja millaisia muutoksia uudistuvaan...
Reform the Coercive Measures Act : changes from court’s point of view This thesis examined coercive measures and why the Coercive Measures Act has been reform and what kinds of changes were made in the Act. The functional part of the thesis is an instruction to court. The Instruction includes provisions from the new Coercive Measures Act that affect the court. There are two parts in this thesis. The first one is the theoretical part and the second is the instruction to the court. Coercive Measures, the reform of the law and the background of the reform are handled in the theoretical part. The thesis only deals with coercive measures handles by the court. The most significant changes in the Coercive Measures Act concerned the time limits. It is very important watch time limits in the court, because if the court exceeds a time limit in coercive measures it means that the case expires. The same reform made the structure of the laws clearer and defined again some of coercive measures. These reforms do not affect so much or are not so significant to the court....
Reform the Coercive Measures Act : changes from court’s point of view This thesis examined coercive measures and why the Coercive Measures Act has been reform and what kinds of changes were made in the Act. The functional part of the thesis is an instruction to court. The Instruction includes provisions from the new Coercive Measures Act that affect the court. There are two parts in this thesis. The first one is the theoretical part and the second is the instruction to the court. Coercive Measures, the reform of the law and the background of the reform are handled in the theoretical part. The thesis only deals with coercive measures handles by the court. The most significant changes in the Coercive Measures Act concerned the time limits. It is very important watch time limits in the court, because if the court exceeds a time limit in coercive measures it means that the case expires. The same reform made the structure of the laws clearer and defined again some of coercive measures. These reforms do not affect so much or are not so significant to the court....
Markkinointisuunnitelma Case:Vahventamo
(Laurea-ammattikorkeakoulu, 2013)
Tämä opinnäytetyö toteutettiin kehittämistyönä keväällä 2013 toimintansa aloittavalle Vahventamo -yritykselle. Työn tarkoituksena oli laatia markkinointisuunnitelma aloittavalla toiminimi-yrittäjälle, joka tulee toimimaan ...
Sähköisen ostolaskujärjestelmän kehittäminen – Case Yritys X
(Laurea-ammattikorkeakoulu, 2013)
. Opinnäytetyön empiirinen osuus koostuu kvalitatiivisesta ja kvantitatiivisesta tutkimuksesta, jotka on toteutettu sekä haastattelemalla Yritys X:n Business Controlleria että kyselylomakkeella, joka lähetettiin ostolaskujen käsittelijöille Yritys X:ssä. Kysely...
Electronic financial management has become much more common in business in the past two decades. Currently, nearly every company utilizes financial management software. As regards electronic financial management in general a crucial concern is to minimize expenses. Purchase invoice processing and electronic financial management are an essential part of this thesis. The case company operates in the hotel and catering business in Finland and this the-sis focuses on researching the expenses incurred by using Company X’s new invoicing software and comparing them to the expenses that were caused by the company’s previous way of pro-cessing purchase invoices. This comparison and examination is done with an interview con-ducted for Company X and investment calculations received from them. After this numerical comparison the objective was to determine how Company X could still improve and optimize the processing of purchase invoices. The theoretical section of the thesis examines electronic financial management and the pur-chase invoicing process. The empirical section of the thesis consists of qualitative and quanti-tative research studies, which have been executed by interviewing Company X’s business con-troller and through a survey conducted with employees processing purchase invoices. The sur-vey has been done using web based survey software and the answers were analyzed and pre-sented in bar and pie charts. Various methods of calculation were used, such as average value and median calculations. According to the analysis and the results of the survey it can be said that the transition to the new purchase invoicing system was profitable. As for improving the purchase invoicing pro-cess, most attention should be directed at the features and flexibility of the new invoicing software. Another area which is important to consider is the fact that Company X’s personnel should be better instructed about using this software....
Electronic financial management has become much more common in business in the past two decades. Currently, nearly every company utilizes financial management software. As regards electronic financial management in general a crucial concern is to minimize expenses. Purchase invoice processing and electronic financial management are an essential part of this thesis. The case company operates in the hotel and catering business in Finland and this the-sis focuses on researching the expenses incurred by using Company X’s new invoicing software and comparing them to the expenses that were caused by the company’s previous way of pro-cessing purchase invoices. This comparison and examination is done with an interview con-ducted for Company X and investment calculations received from them. After this numerical comparison the objective was to determine how Company X could still improve and optimize the processing of purchase invoices. The theoretical section of the thesis examines electronic financial management and the pur-chase invoicing process. The empirical section of the thesis consists of qualitative and quanti-tative research studies, which have been executed by interviewing Company X’s business con-troller and through a survey conducted with employees processing purchase invoices. The sur-vey has been done using web based survey software and the answers were analyzed and pre-sented in bar and pie charts. Various methods of calculation were used, such as average value and median calculations. According to the analysis and the results of the survey it can be said that the transition to the new purchase invoicing system was profitable. As for improving the purchase invoicing pro-cess, most attention should be directed at the features and flexibility of the new invoicing software. Another area which is important to consider is the fact that Company X’s personnel should be better instructed about using this software....
Sähköisen taloushallintojärjestelmän kirjanpidon opas - Case Administer Oy
(Laurea-ammattikorkeakoulu, 2013)
käyttöohjeita, minkä vuoksi yrityksellä oli tarve oppaalle. Opas rajattiin koskemaan järjestelmän kirjanpidon osiota jättäen maksuliikenne, osto- ja myyntireskontra sekä muut järjestelmän osat työn ulkopuolelle. Tällä vältettiin opinnäytetyön liiallinen laajuus...
This thesis was commissioned by Administer Oy, which is an accounting firm specialized in e-finance services. The company uses its own e-finance system, but does not have a user’s guide. Therefore there was a need to make one. In order to prevent the thesis becoming too broad, the user’s guide was written only to include accounting, meaning subjects such as payments traffic, accounts payable and receivable, as well as other parts of the system, were left out. This way a merely cursory description of the system was avoided. There is a plan to expand the user’s guide in the future in order to include all the other parts of the system as well. Furthermore, the user’s guide was limited to meeting only the company’s internal needs and therefore was made for the employees of the company. The theoretical chapters provide a description of the subject of familiarization and e-finance. The focus in the familiarization is on how user’s guides support familiarization and the kinds of benefits they offer. Both new and old employees are taken into account in the familiarization. In the description of e-finance an overview of financial management is first provided and the term e-finance is defined. Information is provided about the different forms of e-finance and the benefits of e-finance compared to traditional accounting. Also the term accounting is explained, including a description of general ledger, journal, balance sheet and income statement. In addition, the work includes a description of the company with background information about the e-finance system eFina. The work is a functional study, in which the product of the work is a user’s guide. Since the user’s guide is an internal document of the company, it cannot be published and therefore it is not included in the thesis itself. Due to this the thesis includes a description of the process of making the user’s guide. It explains the guide’s content and what the guide looks like. The objectives and qualities of a good functional study are described, and it is shown how this study attempts to fulfill those goals. This is followed by an examination of the actual process, in which the progress of the work is explained along with the ideas and people that influenced the study’s theoretical aspects. The description of the contents presents the headings the work is divided into and the purpose served by the screenshots. After that there is an explanation of the guide’s design, including a description of the layout, font and colors used. The work also includes the company’s evaluation of the finished user’s guide and the follow-up procedures the company is planning to take....
This thesis was commissioned by Administer Oy, which is an accounting firm specialized in e-finance services. The company uses its own e-finance system, but does not have a user’s guide. Therefore there was a need to make one. In order to prevent the thesis becoming too broad, the user’s guide was written only to include accounting, meaning subjects such as payments traffic, accounts payable and receivable, as well as other parts of the system, were left out. This way a merely cursory description of the system was avoided. There is a plan to expand the user’s guide in the future in order to include all the other parts of the system as well. Furthermore, the user’s guide was limited to meeting only the company’s internal needs and therefore was made for the employees of the company. The theoretical chapters provide a description of the subject of familiarization and e-finance. The focus in the familiarization is on how user’s guides support familiarization and the kinds of benefits they offer. Both new and old employees are taken into account in the familiarization. In the description of e-finance an overview of financial management is first provided and the term e-finance is defined. Information is provided about the different forms of e-finance and the benefits of e-finance compared to traditional accounting. Also the term accounting is explained, including a description of general ledger, journal, balance sheet and income statement. In addition, the work includes a description of the company with background information about the e-finance system eFina. The work is a functional study, in which the product of the work is a user’s guide. Since the user’s guide is an internal document of the company, it cannot be published and therefore it is not included in the thesis itself. Due to this the thesis includes a description of the process of making the user’s guide. It explains the guide’s content and what the guide looks like. The objectives and qualities of a good functional study are described, and it is shown how this study attempts to fulfill those goals. This is followed by an examination of the actual process, in which the progress of the work is explained along with the ideas and people that influenced the study’s theoretical aspects. The description of the contents presents the headings the work is divided into and the purpose served by the screenshots. After that there is an explanation of the guide’s design, including a description of the layout, font and colors used. The work also includes the company’s evaluation of the finished user’s guide and the follow-up procedures the company is planning to take....
Kenelle, mitä, miten? Case: Ludosys Oy
(Laurea-ammattikorkeakoulu, 2013)
Tämän opinnäytetyön tavoitteena oli auttaa pientä lohjalaista yritystä ja valmistaa suunnitelma liiketoiminnan kehittämiseksi. Tarkoituksena oli saada liiketoiminta alkuun ja tehdä siitä tulevaisuudessa kannattava. ...
Twitter-konseptisuunnitelma kansainväliselle kouluvierailukiertueelle - Case Laurea
(Laurea-ammattikorkeakoulu, 2013)
Vuonna 2013 korkeakoulujen välinen kilpailutilanne on kiristynyt huomattavasti. Tämän takia korkeakoulujen on erotuttava toisistaan yhä enemmän. Markkinointi on samalla muuttunut merkittävästi ja erityisesti sosiaalisen median markkinointi otetaan...
A concept plan of Twitter for an international school tour – Case Laurea In 2013 the position of higher education institutions is becoming increasingly competitive. As univer-sities struggle to distinguish themselves from each other, more focus is being placed on social media marketing than ever before. Although marketing itself has changed significantly in recent years and many universities utilize Facebook, marketing through Twitter is still quite limited. The purpose of this bachelor’s thesis was to create a concept plan for Twitter to be used for an international school tour for Laurea University of Applied Sciences (Laurea). The thesis was commissioned by the Laurea SID Leppävaara unit. The main objective was to design an interactive channel for the target group of the international school tour. Twitter was selected because it supports Laurea’s brand promise, which is expressed as “Prime Mover”. The topic of this thesis was also motivated by the author’s interest in Digital Marketing trends. This thesis was carried out as a case study, which had two main research problems and supporting sub-problems. These research problems were addressed through the use of qualitative methods and a theoretical framework. In addition, this thesis was implemented using a combination of Tuulaniemi’s Service Design methods and Moritz’s adapted six-step model of Service Design. Service Design enables the client to be actively involved in the planning process. Moritz’s Service Design model was narrowed down to three main steps: Understanding, Generating and Explaining. By the means of these steps, this thesis had firstly an understanding of the subject under study and subsequently the actual concept plan was developed and lastly envisioned and presented to Laurea SID Leppävaara’s marketing team. Tuulaniemi’s visualization, conceptualization and prototype methods were used to complement the Service Design process. Open interviews, benchmarking and conceptualization were employed as the research methods for this qualitative thesis. Open interviews were completed with the Marketing Planner of the Laurea SID Leppävaara marketing team and the Concept Planner of Viivamedia Oy. The Benchmarking method was implemented by comparing the 10 best University Twitter accounts of the United States of America. Conceptualization was used because it highlighted the key idea of the service design. The main features of a Twitter account consist of: management, maintenance, design, profile, marketing, communications, repercussion, measurement and reporting. Lastly, the prototype was envisioned and presented. In conclusion, Laurea SID Leppävaara’s marketing team experienced Twitter as a positive choice. The theoretical framework as well as the concept plan and prototype, created the foundation and understanding of how Twitter could be used to support the international marketing of education....
A concept plan of Twitter for an international school tour – Case Laurea In 2013 the position of higher education institutions is becoming increasingly competitive. As univer-sities struggle to distinguish themselves from each other, more focus is being placed on social media marketing than ever before. Although marketing itself has changed significantly in recent years and many universities utilize Facebook, marketing through Twitter is still quite limited. The purpose of this bachelor’s thesis was to create a concept plan for Twitter to be used for an international school tour for Laurea University of Applied Sciences (Laurea). The thesis was commissioned by the Laurea SID Leppävaara unit. The main objective was to design an interactive channel for the target group of the international school tour. Twitter was selected because it supports Laurea’s brand promise, which is expressed as “Prime Mover”. The topic of this thesis was also motivated by the author’s interest in Digital Marketing trends. This thesis was carried out as a case study, which had two main research problems and supporting sub-problems. These research problems were addressed through the use of qualitative methods and a theoretical framework. In addition, this thesis was implemented using a combination of Tuulaniemi’s Service Design methods and Moritz’s adapted six-step model of Service Design. Service Design enables the client to be actively involved in the planning process. Moritz’s Service Design model was narrowed down to three main steps: Understanding, Generating and Explaining. By the means of these steps, this thesis had firstly an understanding of the subject under study and subsequently the actual concept plan was developed and lastly envisioned and presented to Laurea SID Leppävaara’s marketing team. Tuulaniemi’s visualization, conceptualization and prototype methods were used to complement the Service Design process. Open interviews, benchmarking and conceptualization were employed as the research methods for this qualitative thesis. Open interviews were completed with the Marketing Planner of the Laurea SID Leppävaara marketing team and the Concept Planner of Viivamedia Oy. The Benchmarking method was implemented by comparing the 10 best University Twitter accounts of the United States of America. Conceptualization was used because it highlighted the key idea of the service design. The main features of a Twitter account consist of: management, maintenance, design, profile, marketing, communications, repercussion, measurement and reporting. Lastly, the prototype was envisioned and presented. In conclusion, Laurea SID Leppävaara’s marketing team experienced Twitter as a positive choice. The theoretical framework as well as the concept plan and prototype, created the foundation and understanding of how Twitter could be used to support the international marketing of education....
Konsernin varojen mahdollinen hyödyntäminen asiakasrahoitustoiminnassa - Case: Yritys X
(Laurea-ammattikorkeakoulu, 2013)
perustietoja ja käsitteitä sekä juuri Yritys X:n toimintaan vaikuttavia lainsäädännöllisiä ja asiakasrahoitukseen liittyviä erikoispiirteitä. Teoriassa on huomioitu Yritys X:n sekä konsernin näkökulma. Teoriat ovat useasta eri aiheesta ja jokaiseen aiheeseen...
The purpose of this operational thesis was to determine how the group’s assets could be used in customer financing from company X’s point of view. (Hidden). The aim of the thesis is to produce a practical method that could be used if the company begins to arrange customer financing for its customers. This financing is necessary because of the expense of linear accelerators used in radiotherapy. A secondary objective is to investigate how company X, the group and the customers would benefit from the customer financing. The theoretical section of the thesis examines concepts and basic information related to financing, as well as the special features of legislation and customer financing which concern company X. The perspectives of the group and of company X are considered during this section, which examines several different subjects individually. The operational section consists of recommendations concerning the customer financing method. The proposed methods are chosen bearing in mind the policies of company X and the group. Two suitable methods are presented for starting customer financing. The first method is to establish a new subsidiary which deals the whole group’s financing actions. The second method is to start financing activity as a part of company X’s business which means granting considerably longer payment times. The operational part includes also calculations for the required interest levels depending on the payment time and calculations of inflation affects. Calculations show for both methods the lowest possible interest rate in terms of profitability. The calculations have been made with a spreadsheet program. The results are not exact because the world is not fully predictable. The result is only suggestive. As a conclusion the thesis suggests that customer financing could be profitable for company X, if it is carried out properly. It could also be beneficial for the group and for the customers. Company X would benefit from a growing number of orders, the group would benefit from interest and the customers would benefit from longer payment times which could ease decision making and enable other investments....
The purpose of this operational thesis was to determine how the group’s assets could be used in customer financing from company X’s point of view. (Hidden). The aim of the thesis is to produce a practical method that could be used if the company begins to arrange customer financing for its customers. This financing is necessary because of the expense of linear accelerators used in radiotherapy. A secondary objective is to investigate how company X, the group and the customers would benefit from the customer financing. The theoretical section of the thesis examines concepts and basic information related to financing, as well as the special features of legislation and customer financing which concern company X. The perspectives of the group and of company X are considered during this section, which examines several different subjects individually. The operational section consists of recommendations concerning the customer financing method. The proposed methods are chosen bearing in mind the policies of company X and the group. Two suitable methods are presented for starting customer financing. The first method is to establish a new subsidiary which deals the whole group’s financing actions. The second method is to start financing activity as a part of company X’s business which means granting considerably longer payment times. The operational part includes also calculations for the required interest levels depending on the payment time and calculations of inflation affects. Calculations show for both methods the lowest possible interest rate in terms of profitability. The calculations have been made with a spreadsheet program. The results are not exact because the world is not fully predictable. The result is only suggestive. As a conclusion the thesis suggests that customer financing could be profitable for company X, if it is carried out properly. It could also be beneficial for the group and for the customers. Company X would benefit from a growing number of orders, the group would benefit from interest and the customers would benefit from longer payment times which could ease decision making and enable other investments....
Maatalouden tuloverotus eri yritysmuodoissa
(Laurea-ammattikorkeakoulu, 2013)
tuloverolaissa on annettu säädökset maatalouden tuloksen laskemiseen. Tässä tutkimuksessa on tarkasteltu tulonmuodostumista ja verotettavan tulon laskemista yksityisen maatalouden harjoittajan ja puolison sekä verotusyhtymän että osakeyhtiön osakkaiden...
Agricultural income taxation in different types of legal forms The subject of this thesis is agricultural income taxation in different types of legal forms. Legislation should be neutral and not guide the starting entrepreneur in selecting the company form, but still special attention is paid to the taxation in different company forms. Company taxation and the overall taxation of the shareholders are influenced by many factors. Therefore, the choice of the most tax advantageous form requires careful consideration in every situation. The agricultural income tax act gives legal norms how the profit is calculated. This thesis is studied how the profit is formed and taxable income calculated from trade names, tax consortium and limited liability company’s point of view. The study objective is to find out the owners’ net income and the amount of taxes in relation to company profit. This study uses figures and data from a case company in comparing different company forms. The research question of this thesis is to solve an entrepreneur’s most inexpensive choice of company form for tax purposes and which factors have an effect on taxation in different company forms. The main research question is also how these various company forms affect income taxation of the shareholders. The research problem is solved with the help of studying taxation and company laws and literature and by using figures from the case company. The result of this thesis is a study how the profit and income taxes are formed in the most common company forms used in agriculture. In this study it was found that the company’s net assets have the most crucial meaning in calculating the overall burden of taxation....
Agricultural income taxation in different types of legal forms The subject of this thesis is agricultural income taxation in different types of legal forms. Legislation should be neutral and not guide the starting entrepreneur in selecting the company form, but still special attention is paid to the taxation in different company forms. Company taxation and the overall taxation of the shareholders are influenced by many factors. Therefore, the choice of the most tax advantageous form requires careful consideration in every situation. The agricultural income tax act gives legal norms how the profit is calculated. This thesis is studied how the profit is formed and taxable income calculated from trade names, tax consortium and limited liability company’s point of view. The study objective is to find out the owners’ net income and the amount of taxes in relation to company profit. This study uses figures and data from a case company in comparing different company forms. The research question of this thesis is to solve an entrepreneur’s most inexpensive choice of company form for tax purposes and which factors have an effect on taxation in different company forms. The main research question is also how these various company forms affect income taxation of the shareholders. The research problem is solved with the help of studying taxation and company laws and literature and by using figures from the case company. The result of this thesis is a study how the profit and income taxes are formed in the most common company forms used in agriculture. In this study it was found that the company’s net assets have the most crucial meaning in calculating the overall burden of taxation....









