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Viitteet 4101-4110 / 5020
Myynnin ammattilaiseksi : case: Yritys X
(Laurea-ammattikorkeakoulu, 2012)
Yritys X toimii Suomessa elektroniikkatuotteiden jälleenmyyjänä. Tämän opinnäytetyön tavoitteena oli tutkia Coaching–koulutuksen vaikutusta yritys X:n myyjien myyntitoimintaan. Tutkimuksen avulla selvitimme, miten paljon ...
Myyntilaskutusprosessi ja verkkolaskujen lisääminen : Case Oy Vallila Interior Ab
(Laurea-ammattikorkeakoulu, 2012)
kirjanpitolautakunnan yleisohjeen mukaisesti, vaikka yritys on myös itse tutkinut ohjeiden toteutumista. Myyntilaskutuksen tositteiden säilytys ja laatiminen on toteutettu lainsäätäjän antamien ohjeiden puitteissa. Yrityksen myyntilaskuihin sisältyvät tiedot taas jopa...
This thesis was commissioned by Oy Vallila Interior Ab, which transferred its sales invoicing to electronic invoicing in the beginning of 2010. With this change the company needed to survey if they were working in accordance with the Accounting board’s instructions in February 2011 regarding e-invoicing. After the transition to e-invoicing, the company outsourced its printing service for the customers that were not able to receive e-invoices. However, the volume of electronic invoicing has not significantly increased from this starting point. The research problem this thesis addressed was whether the company has complied with the legislative requirements in its e-invoicing of sales invoices. Vallila Interior has already determined that the sales invoicing process was carried out in accordance with legislative guidelines; however, this thesis also examines how the sales invoicing should be done according to the Accounting board’s instructions. These instructions have also been viewed from the perspective of the case company’s sales invoicing process. A second area of research concerned the ways in which the company could increase its e-invoicing. This research problem is supported by the survey that was conducted among the company’s customers. The objective of the survey was to study the feasibility of customers receiving e-invoices. The theoretical chapter discusses electronic finance and electronic invoicing and the benefits that they provide to companies. The thesis also includes a description of the reasons for e-invoicing’s slow advance and the different actions that have been taken to increase e-invoicing in Finland. Although Finland is a forerunner in e-finance, there has not, for example, been much increase in the past five years. In the research of Vallila Interior’s sales invoicing process it was discovered that the company is in full compliance with the Accounting board’s instructions. The preservation and preparation of documents in sales invoice has been done according to the instructions given by legislator. The amount of information that is given in the company’s sales invoices is even in excess of the amount required according to the accounting board’s instructions. The research that was conducted into Vallila Interior’s customers was directed at customers who are not currently receiving e-invoices. The research reveals that among these customers there are companies that could receive e-invoices. This may be due to the fact that not every customer is aware of the possibility of sending e-invoices that Vallila Interior offers. The major obstacle when transferring to e-invoices among the respondents was the lack of information about different e-invoice systems....
This thesis was commissioned by Oy Vallila Interior Ab, which transferred its sales invoicing to electronic invoicing in the beginning of 2010. With this change the company needed to survey if they were working in accordance with the Accounting board’s instructions in February 2011 regarding e-invoicing. After the transition to e-invoicing, the company outsourced its printing service for the customers that were not able to receive e-invoices. However, the volume of electronic invoicing has not significantly increased from this starting point. The research problem this thesis addressed was whether the company has complied with the legislative requirements in its e-invoicing of sales invoices. Vallila Interior has already determined that the sales invoicing process was carried out in accordance with legislative guidelines; however, this thesis also examines how the sales invoicing should be done according to the Accounting board’s instructions. These instructions have also been viewed from the perspective of the case company’s sales invoicing process. A second area of research concerned the ways in which the company could increase its e-invoicing. This research problem is supported by the survey that was conducted among the company’s customers. The objective of the survey was to study the feasibility of customers receiving e-invoices. The theoretical chapter discusses electronic finance and electronic invoicing and the benefits that they provide to companies. The thesis also includes a description of the reasons for e-invoicing’s slow advance and the different actions that have been taken to increase e-invoicing in Finland. Although Finland is a forerunner in e-finance, there has not, for example, been much increase in the past five years. In the research of Vallila Interior’s sales invoicing process it was discovered that the company is in full compliance with the Accounting board’s instructions. The preservation and preparation of documents in sales invoice has been done according to the instructions given by legislator. The amount of information that is given in the company’s sales invoices is even in excess of the amount required according to the accounting board’s instructions. The research that was conducted into Vallila Interior’s customers was directed at customers who are not currently receiving e-invoices. The research reveals that among these customers there are companies that could receive e-invoices. This may be due to the fact that not every customer is aware of the possibility of sending e-invoices that Vallila Interior offers. The major obstacle when transferring to e-invoices among the respondents was the lack of information about different e-invoice systems....
Verkostopalveluliiketoiminnan toteutussuunnitelma
(Laurea-ammattikorkeakoulu, 2012)
Opinnäytetyössä selvitettiin, miten uudesta liikeideasta voidaan lähteä rakentamaan kasvuliiketoimintaa. Keskeisenä selvityksen kohteena oli ansaintamallin rakentaminen idean ympärille. Liikeidea on uusi yhteisöllinen verkkopalvelu, joka tuo paikallisten tiedon ulkopaikkakuntalaisten saataville. Palvelulla tuodaan todellisen kulttuurin löytäminen matkustajille helpommaksi uudessa matkakohteessa.
Työhön haettiin teoriaa kasvuliiketoiminnan perustamisesta ja internetpalveluiden perustamisen ja suunnittelemisen aineistoista. Ansaintamallia rakennettiin yhdessä asiantuntijoiden kanssa, joilla oli kokemusta internet start-upien perustamisesta ja suunnittelusta. Ansaintamallista ja yrityksen perustamisen alkuvaiheiden selvittämisestä kerättiin palautetta myös yritysneuvojilta.
Liikeideaa testattiin alfa-sivustolla, johon kerättiin noin sadan henkilön kansainvälinen koeyleisö. Sivusto rakennettiin valmiille sivusto-pohjalle ja pidettiin vielä tässä vaiheessa yksinkertaisena, jotta se olisi nopeasti toteutettavissa. Suuri osa koeyleisöstä koki liikeidean kiinnostavana ja kannattavana viedä eteenpäin. Koekäyttäjät saatiin rekisteröityä Laurean järjestämistä tapahtumista sekä oman sosiaalisen verkoston kautta.
Työn yksi tärkeä johtopäätös oli koeyleisön kiinnostuneisuus ideaa kohtaan. Testikäyttäjät kokivat palvelun hyödyllisenä ja olisivat kiinnostuneita käyttämään palvelua tulevaisuudessakin. Omatoimimatkailu on lisääntynyt internetin tuomien mahdollisuuksien vuoksi tiedonhaussa ja markkinoille kaivataan uusia ratkaisuja perinteisten matkatoimistojen tarjoamien palvelujen sijaan. Ansaintamalli ei nojaa vain mainostuksen tuomiin tuloihin. Palvelun kolme suurinta rahanlähdettä ovat käyttäjät, matkailupalveluita tarjoavat yritykset sekä mainostajat....
This thesis investigates the possibility of creating a startup company in the travel market with a new business idea. The main purpose is to formulate a business model and determine the best source of revenue for the business idea, which concerns...
This thesis investigates the possibility of creating a startup company in the travel market with a new business idea. The main purpose is to formulate a business model and determine the best source of revenue for the business idea, which concerns...
Sähköisen rekrytointiportaalin muodostaminen - tiedä mitä haet
(Laurea-ammattikorkeakoulu, 2012)
rekrytointiportaalin kehityksen ja sen taustalle perustettavan yrityksen visuaalisen ilmeen suhteen on päätetty. Videorekrytointi.fi -rekrytointiportaali tarjoaa käyttäjilleen nimensä mukaisesti rekrytointivideoita ja auttaa heitä tiedostamaan, millaista työpaikkaa he...
Formation of an e-recruitment portal based on recruitment videos The purpose of this thesis was to establish an e-recruitment portal which provides recruitment videos as a service to its customers. The Videorekrytointi.fi recruitment portal offers its users help in deciding the kind of job they are looking for with the help of videos. The recruitment videos help the jobseeker to identify the real nature of the company and provide a more precise description of the job. This thesis focused on the visual design and basic functions of the recruitment portal. The portal has been implemented to meet the future challenges of recruitment and the rapidly evolving methods of e-recruitment on the Internet. The theoretical section of this thesis was planned to meet the objectives of the functional selection of the thesis. The theoretical section offers definitions of terms such as recruitment, e-recruitment and recruitment communications, and a framework based on discussion of the relevant literature and material databases related to the subject. The functional section of this thesis provides an overview of the actual formation of the visual identity and basic functions of the recruitment portal, and is divided into four sections. The first section clarifies the use of the recruitment portal and the benefits of using recruitment videos. The second section describes the requirements for the portal in terms of the competitors in the field and the prevailing trends. The third section shows how the e-recruitment portal was formed and the fourth section describes the potential for future development of the recruitment portal. The final result of this study was the visual appearance and the functions for the recruitment portal. The portal provides video recruitment services to its customers taking into account future opportunities and trends in e-recruitment. Development of the recruitment portal will continue after the completion of this thesis. The project was very successful and met its objectives. Cooperation with the external supplier went smoothly and follow-up measures in relation to the recruitment portal have already been decided....
Formation of an e-recruitment portal based on recruitment videos The purpose of this thesis was to establish an e-recruitment portal which provides recruitment videos as a service to its customers. The Videorekrytointi.fi recruitment portal offers its users help in deciding the kind of job they are looking for with the help of videos. The recruitment videos help the jobseeker to identify the real nature of the company and provide a more precise description of the job. This thesis focused on the visual design and basic functions of the recruitment portal. The portal has been implemented to meet the future challenges of recruitment and the rapidly evolving methods of e-recruitment on the Internet. The theoretical section of this thesis was planned to meet the objectives of the functional selection of the thesis. The theoretical section offers definitions of terms such as recruitment, e-recruitment and recruitment communications, and a framework based on discussion of the relevant literature and material databases related to the subject. The functional section of this thesis provides an overview of the actual formation of the visual identity and basic functions of the recruitment portal, and is divided into four sections. The first section clarifies the use of the recruitment portal and the benefits of using recruitment videos. The second section describes the requirements for the portal in terms of the competitors in the field and the prevailing trends. The third section shows how the e-recruitment portal was formed and the fourth section describes the potential for future development of the recruitment portal. The final result of this study was the visual appearance and the functions for the recruitment portal. The portal provides video recruitment services to its customers taking into account future opportunities and trends in e-recruitment. Development of the recruitment portal will continue after the completion of this thesis. The project was very successful and met its objectives. Cooperation with the external supplier went smoothly and follow-up measures in relation to the recruitment portal have already been decided....
Taloushallinnon ja budjetoinnin kehittäminen : case: Kohdeorganisaatio museo
(Laurea-ammattikorkeakoulu, 2012)
Tutkin työssäni Suomen arkkitehtuurimuseon taloushallinnon ja budjetoinnin kehittämisen vaikutusta museon toimintaan. Lähtökohtana taloushallinnon muutostarpeille ja erityisesti budjetoinnin kehittämiselle olivat niiden kytkeminen osaksi...
Developing of financial management and budgeting : case: The Museum of Finnish architecture The subject of this work is to observe the effect of developing Museum of Finnish Architecture’s financial management and budgeting system. Starting point for the need to change the financial management and especially to develop the budgeting system was the decision to both of them a part of the strategic planning of the organization. Also the cuts in state subsidies during the years 2012 – 2015 have compelled the museum to prioritize its tasks. In this work the budgeting has helped us to identify saving targets without compromising the standards of our activities. In my work I explored how well the programmers built for the needs of the organization serve the museum and how well does a carefully crafted budget influence and guide the finances of the museum. My dissertation also deals with planning the museum’s strategy. As a result of strategic work the structure of the museum was renewed and was taken into use at the beginning of the year 2012. Central theme in my dissertation has been to develop budgeting and through that to promote the predictability of the activities and to guide the financial development of the activities into more positive direction. Museum of Finnish Architecture is an organization of public utility which is mainly funded by the Ministry of Education and Culture. Funding needs to be applied for annually and the application is based on the museum’s annual budget. This dissertation is a qualitative study which focuses on the idea how to develop the financial management and especially the budgeting of the museum. The objective of this dissertation is to achieve desired changes through finding solution to practical problems. I compared the methods and processes of financial management before and after my development project. My involvement in the development process has been in the role of the Controller. As a Controller my intention has been to improve the reporting tools used by the budget holders and to develop a functioning model for the budgeting. The theoretic part of this dissertation is based on the professional literatures which are widely available. The new systems for the financial management of the museum have been in use since 2008. At the end of year 2010 an investment in recycling system for purchase orders was also made. In accordance with my development objectives the archiving system, which is an additional feature of the recycling system, has been utilized for storing all the scanned positive grant application decisions received by the museum. As a part of my development work I have created guidelines for drafting a budget aimed for the budget holders and have delivered financial training for the museum staff. As a result of my development work the budgeting for the museum has been developed enough to make funding sufficient to secure the functioning of the museum. The main focus of the museum is now to review and prioritize its most important functions and operating costs. The museum now has in use appropriate software to manage its finances. It has been possible to adapt the software to create various reporting formats. The developing of the internal calculation has improved the follow-up and evaluation of the economy of the museum. Next step in the right direction would be to encourage the budget holders to fully understand the importance and the need to control the budget. As a result of this even sparse funds can be scratched further....
Developing of financial management and budgeting : case: The Museum of Finnish architecture The subject of this work is to observe the effect of developing Museum of Finnish Architecture’s financial management and budgeting system. Starting point for the need to change the financial management and especially to develop the budgeting system was the decision to both of them a part of the strategic planning of the organization. Also the cuts in state subsidies during the years 2012 – 2015 have compelled the museum to prioritize its tasks. In this work the budgeting has helped us to identify saving targets without compromising the standards of our activities. In my work I explored how well the programmers built for the needs of the organization serve the museum and how well does a carefully crafted budget influence and guide the finances of the museum. My dissertation also deals with planning the museum’s strategy. As a result of strategic work the structure of the museum was renewed and was taken into use at the beginning of the year 2012. Central theme in my dissertation has been to develop budgeting and through that to promote the predictability of the activities and to guide the financial development of the activities into more positive direction. Museum of Finnish Architecture is an organization of public utility which is mainly funded by the Ministry of Education and Culture. Funding needs to be applied for annually and the application is based on the museum’s annual budget. This dissertation is a qualitative study which focuses on the idea how to develop the financial management and especially the budgeting of the museum. The objective of this dissertation is to achieve desired changes through finding solution to practical problems. I compared the methods and processes of financial management before and after my development project. My involvement in the development process has been in the role of the Controller. As a Controller my intention has been to improve the reporting tools used by the budget holders and to develop a functioning model for the budgeting. The theoretic part of this dissertation is based on the professional literatures which are widely available. The new systems for the financial management of the museum have been in use since 2008. At the end of year 2010 an investment in recycling system for purchase orders was also made. In accordance with my development objectives the archiving system, which is an additional feature of the recycling system, has been utilized for storing all the scanned positive grant application decisions received by the museum. As a part of my development work I have created guidelines for drafting a budget aimed for the budget holders and have delivered financial training for the museum staff. As a result of my development work the budgeting for the museum has been developed enough to make funding sufficient to secure the functioning of the museum. The main focus of the museum is now to review and prioritize its most important functions and operating costs. The museum now has in use appropriate software to manage its finances. It has been possible to adapt the software to create various reporting formats. The developing of the internal calculation has improved the follow-up and evaluation of the economy of the museum. Next step in the right direction would be to encourage the budget holders to fully understand the importance and the need to control the budget. As a result of this even sparse funds can be scratched further....
Sähköisen ostolaskujärjestelmän valinta ja käyttöönotto, Case: IXOS-Basware
(Laurea-ammattikorkeakoulu, 2012)
. Yritys ottaa käyttöön SAP-toiminnanohjausjärjestelmän vuoden 2012 alussa. Toisessa konserniyhtiössä, SAP-toiminnanohjausjärjestelmä ja IXOS-laskujenkierrätysjärjestelmä ovat olleet käytössä jo useita vuosia. Perehdyin kumppanuusyrityksen nykyiseen...
of this information how to intensify the accounts payables and purchasing process The present trend in financial administration is service centers and electronic financial management. In the world which constantly changes the need for managing change resistance...
of this information how to intensify the accounts payables and purchasing process The present trend in financial administration is service centers and electronic financial management. In the world which constantly changes the need for managing change resistance...
Asiakastyytyväisyyskysely ja ei-käyttäjäkysely Mäntsälän kunnankirjastolle
(Laurea-ammattikorkeakoulu, 2012)
Tämän tutkimuksen tavoitteena oli selvittää, kuinka tyytyväisiä asiakkaat ovat Mäntsälän kunnankirjastoon ja sen palveluiden laatuun, sekä miksi osa kuntalaisista ei käytä kunnankirjaston palveluita ollenkaan. Tutkimuksen avulla haluttiin myös...
Customer satisfaction survey and non-customer survey for Mäntsälä library The aim of this thesis was to discover how satisfied customers are with Mäntsälä library and its service quality and also discover why some of the citizens don’t use the services of library at all. The aim of the survey was also to help target specific service elements requiring improvement and to find out which of the library’s services are most important to customers. The theoretical framework was based on customer satisfaction, research methods and new customer acquisition literature and material found on the internet. A quantitative method was used in the empirical study. The questionnaires were executed in February 2012 and it was possible for everyone to answer them. For the customer satisfaction questionnaire we got 105 answers and for the non-customer questionnaire 5 answers. The findings of the customer satisfaction questionnaire indicated that most of the customers are satisfied with Mäntsälä library and its service quality. Based on the findings there weren’t any major need for improvement. Though there were some small wishes to improve library’s services like adding more opening-hours. Non-customer questionnaire didn’t manage as expected because of the lack of the answerers....
Customer satisfaction survey and non-customer survey for Mäntsälä library The aim of this thesis was to discover how satisfied customers are with Mäntsälä library and its service quality and also discover why some of the citizens don’t use the services of library at all. The aim of the survey was also to help target specific service elements requiring improvement and to find out which of the library’s services are most important to customers. The theoretical framework was based on customer satisfaction, research methods and new customer acquisition literature and material found on the internet. A quantitative method was used in the empirical study. The questionnaires were executed in February 2012 and it was possible for everyone to answer them. For the customer satisfaction questionnaire we got 105 answers and for the non-customer questionnaire 5 answers. The findings of the customer satisfaction questionnaire indicated that most of the customers are satisfied with Mäntsälä library and its service quality. Based on the findings there weren’t any major need for improvement. Though there were some small wishes to improve library’s services like adding more opening-hours. Non-customer questionnaire didn’t manage as expected because of the lack of the answerers....
Elinkaarimalli kunnan kiinteistöjen toteutustapana
(Laurea-ammattikorkeakoulu, 2012)
Tämä opinnäytetyö käsittelee Suomessa vielä suhteellisen uutta mittavien rakennusprojektien toteutustapaa, elinkaarimallia. Elinkaarimalli on kotimainen sovellus Euroopassa jo laajemmin käytössä olevasta PPP-mallista (Public Private Partnership). Elinkaarihankkeet voivat olla joko infrastruktuuri- tai talonrakennushankkeita, joissa hankkeen osapuolina ovat julkisen sektorin tilaaja ja yksityisen sektorin toteuttaja. Elinkaarihankkeet ovat mittavia, kymmenien miljoonien eurojen arvoisia uudis- ja / tai korjausrakennushankkeita, joissa normaaleihin rakennushankkeisiin verrattuna toteuttajaosapuolella on laajamittaisempi takuu- ja vastuuaika. Elin-kaarihankkeiden sopimuskokonaisuudet ovat laajoja kokonaisuuksia ja kestävät yleisesti vähintään 20–25 vuotta. Tarkalla riskienjaolla, suunnitelmallisuudella ja tiiviillä yhteistyöllä elinkaarihankkeet muodostuvat kokonaiskustannuksiltaan normaaleita rakennushankkeita pienemmiksi pitkällä ajanjaksolla.
Elinkaarihankkeet sisältävät rakennussuunnittelun ja itse rakentamisen lisäksi aina vähintään valmiin rakennuksen ylläpito- ja huoltotoiminnot. Toteuttajaosapuoli voi tarjota myös laajan kokonaisuuden muita palveluita sekä mahdollisesti myös hankkeen rahoitusjärjestelyt yksityiseltä sektorilta. Elinkaarimallin yleisin käyttökohde Suomessa on mittavat koulukokonaisuuksien rakennushankkeet.
Opinnäytteen teoriaosuudessa on käyty rakennusteollisuuden elinkaarimallin laajaa teoriaa lävitse. Opinnäytteen empiirisessä osuudessa on tutkittu sekä kvantitatiivisin että kvalitatiivisin menetelmin tulevien vuosien 2012–2015 aikaista elinkaarimallin markkinoita julkisen sektorin potentiaalisimmassa asiakaskunnassa, eli Suomen 50 suurimman kunnan keskuudessa. Kvantitatiivisessa kartoitustutkimuksessa on tutkittu muun muassa elinkaarimallin tunnettuutta, mielenkiintoisuutta ja hyödyllisyyttä sekä merkittävimpiä syitä elinkaarimallin käytön puolesta kuntien kiinteistörakentamisesta päättävien johtajien keskuudessa. Kartoitustutkimus toteutettiin sähköisesti Webropol-ohjelmistolla ja siihen vastasi 36 henkilöä. Lisäksi opinnäytettä varten toteutettiin kvalitatiivinen havainnointitutkimus, johon osallistui kolme kiinteistörakentamisesta päättävää johtajaa.
Opinnäyte on toteutettu toimeksiantona Lemminkäinen Talo Oy:n toimesta. Opinnäyte on toteutettu, koska Suomessa Kuntaliitolla, rakennus- ja finanssialan konsulteilla tai palvelun-tuottajilla itsellään ei ole tarkkaa käsitystä elinkaarihankkeiden markkinapotentiaalista Suomessa tulevina vuosina. Myöskään kiinteistörakennushankkeista päättävien kunnan päättäjien mielipiteitä, uskomuksia ja asenteita aiheesta ei tunneta.
Tutkimustulokset on jaoteltu pääasiassa kolmeen ryhmään kuntien asukasluvun perusteella. Tutkimustulokset osoittavat, että suurten kuntien ryhmässä on eniten mielenkiintoa ja mahdollisuuksia toteuttaa tulevia suuria kiinteistöhankkeitaan elinkaarimallin mukaisesti. Tulosten perusteella voidaan todeta, että rakentamisen elinkaarimalli tunnetaan vähäisestä käyt-tömäärästään huolimatta hyvin ja sitä pidetään melko mielenkiintoisena tapana toteuttaa suuria kiinteistöhankkeita. Tuloksista selviää muun muassa, että elinkaarihankkeiden markkinoiden uskotaan kasvavan hieman Suomessa tulevina vuosina. Tutkimustulosten avulla Lemminkäinen Talo Oy voi kehittää B-to-B markkinointiansa potentiaalisimmalle asiakaskunnalle....
This thesis examines the recently introduced life cycle model, wich is the Finnish equivalent for PPP-projects (Public Private Partnership) in the construction business. The life cycle model can be utilized either in the construction...
This thesis examines the recently introduced life cycle model, wich is the Finnish equivalent for PPP-projects (Public Private Partnership) in the construction business. The life cycle model can be utilized either in the construction...
Kirjanpitolain mukainen valuuttakurssien käsittely kirjanpidossa ja vaikutukset tilinpäätökseen
(Laurea-ammattikorkeakoulu, 2012)
Jokainen kansainvälisesti toimiva yritys kohtaa päivittäisessä toiminnassaan valuuttakurssit ja niiden vaihtelut. Yhä useampi yritys omistaa ulkomaisia tytäryrityksiä, käy kansainvälistä vienti- tai tuontikauppaa sekä on ulkoistanut toimintaansa tai...
Exchange Rates in Accounting According to the Law of Accounting and Their Effects on Financial Statements Every company that operates in international markets faces exchange rates and their fluctuations in their daily operations. More and more companies own subsidiaries abroad, are engaged in the worldwide export or import trade and have outsourced their operations or parts of it abroad. Exchange rates vary every day and some factors can cause large and significant fluctuations in the value of the currency against another currency. Because of these fluctuations the companies have a possibility to benefit from them but also at the same time there is as major threat to their unfavorable development. The processing of the exchange rates in a company’s accounting is directed by the law of accounting. In the law there are statutes about converting a foreign currency into the Euro and about consolidating financial statements of the group’s foreign subsidiaries to the group’s consolidated financial statement. This thesis examines the situations in which these laws are considered, and how the entries are made by the exchange rate differences and how foreign currency translation adjustments affect the financial statements, profit and loss account and balance sheet items. The thesis is not an assignment from a company but it was made from the point of view of an internationally operating Finnish group. The aim was to produce useful general information about exchange rates and their significance to corporate employees or students interested in the topic. The aim was to present the theory in an easily understandable way and illustrate it with examples. The study was carried out as a literature overview and the principal source was the law of accounting and the guidelines by the Accounting Standards’ Board. Literature on international trade, accounting and consolidated financial statements was also used. In the examples there were used the daily exchange rates published by the European Central bank. The final section of the study contains example figures from four companies’ financial statements or interim reports in order to obtain a more realistic view of the effects of the financial exchange rate fluctuations on a company’s business. Each company refers to the exchange rates as one of the factors that have essential influence on the company’s income. Their key figures clarify the degree of the exchange rate differences....
Exchange Rates in Accounting According to the Law of Accounting and Their Effects on Financial Statements Every company that operates in international markets faces exchange rates and their fluctuations in their daily operations. More and more companies own subsidiaries abroad, are engaged in the worldwide export or import trade and have outsourced their operations or parts of it abroad. Exchange rates vary every day and some factors can cause large and significant fluctuations in the value of the currency against another currency. Because of these fluctuations the companies have a possibility to benefit from them but also at the same time there is as major threat to their unfavorable development. The processing of the exchange rates in a company’s accounting is directed by the law of accounting. In the law there are statutes about converting a foreign currency into the Euro and about consolidating financial statements of the group’s foreign subsidiaries to the group’s consolidated financial statement. This thesis examines the situations in which these laws are considered, and how the entries are made by the exchange rate differences and how foreign currency translation adjustments affect the financial statements, profit and loss account and balance sheet items. The thesis is not an assignment from a company but it was made from the point of view of an internationally operating Finnish group. The aim was to produce useful general information about exchange rates and their significance to corporate employees or students interested in the topic. The aim was to present the theory in an easily understandable way and illustrate it with examples. The study was carried out as a literature overview and the principal source was the law of accounting and the guidelines by the Accounting Standards’ Board. Literature on international trade, accounting and consolidated financial statements was also used. In the examples there were used the daily exchange rates published by the European Central bank. The final section of the study contains example figures from four companies’ financial statements or interim reports in order to obtain a more realistic view of the effects of the financial exchange rate fluctuations on a company’s business. Each company refers to the exchange rates as one of the factors that have essential influence on the company’s income. Their key figures clarify the degree of the exchange rate differences....
Pienyrittäjän ja tilitoimiston välinen yhteistyö : opas toimivaan P&K-yrityksen taloushallintoon yhdessä tilitoimiston kanssa
(Laurea-ammattikorkeakoulu, 2012)
Opinnäytetyön tarkoituksena on tuottaa alkavalle yrittäjälle opas vuorovaikutussuhteesta tilitoimiston kanssa.
Opinnäytetyössä käydään läpi taloushallinnon ja kirjanpidon perusasioita. Opinnäytetyön tuotoksena on ...









