Budjetinseurantajärjestelmän kehittäminen toimeksiantajalle

Opinnäytetyön tarkoituksena oli suunnitella ja toteuttaa toimeksiantajalle työkalu budjettien ja kannattavuuden seurantaan. Työkalun oli myös tarkoitus sisältää yksinkertaisia tehokkuuden mittareita. Lähtökohtana työkalun toteuttamisessa oli helppo käytettävyys ja mahdollisimman automaattinen toiminta. Työn toimeksiantajana on Oulun ammattikorkeakoulun liiketalouden yksikössä toimiva opiskelijayritys Trapesti Oy. Yritys tarjoaa projektitöinä toteutettavia markkinointiviestinnän, mainonnan sekä tieto- ja taloushallinnon palveluita yritysten ja organisaatioiden käyttöön. Yrityksen tavoitteena on myös edistää opiskelijoiden työelämäyhteyksiä ja tarjota käytännön kokemusta liiketoiminnasta. Yrityksellä oli tarvetta tämän tyyppiselle järjestelmälle helpottamaan budjettien seurantaa ja kannattavuuden arviointia. Työn toteutustapa on toiminnallinen ja koostuu teoriaosasta sekä toiminnallisesta osasta, joka koostuu raportoinnista sekä ohjeesta järjestelmän käyttöön. Käytettävät tutkimusmenetelmät ovat laadullisia, toimeksiantajan tarpeet selvitettiin haastattelun avulla ja lähteenä käytetään budjetointiin liittyvää kirjallisuutta. Seurantajärjestelmä toteutettiin Microsoft Excel - taulukkolaskelmaohjelmalla ja koostuu tulosbudjetista sekä henkilöstön ajankäytön seurannasta. Tulosbudjettia varten laadittiin lisäksi siihen liittyvät osabudjetit ja niiden seuranta. Tulosbudjetti on rakennettu myös kustannuspaikoittain, joka sisältää kiinteiden kustannusten kohdistamisen eri kustannuspaikoille. Järjestelmään on liitetty lisäksi työkalu helpottamaan projektien kannattavuuden arviointia. Seurantajärjestelmän avulla yrityksessä voidaan helposti arvioida eri kustannuspaikkojen kannattavuutta. Työkalun avulla yrityksen budjetointiprosessi helpottuu ja sitä voidaan käyttää pohjana budjetoinnissa. Järjestelmä helpottaa lisäksi projektitöiden kannattavuuden ja tehokkuuden arviointia.The purpose of this Bachelor's thesis is to design and execute monitoring tool for budgeting and profitability of the company. The tool was also purposed to simple the cost efficiency. Baseline for the execution was to provide an easy and automatic usability. The applicant of the study was a student based company Trapesti Oy which is part of Oulu University of Applied Sciences business department. Company provides projects that can be executed in marketing advertisement and financial administration for companies and organizations. The aim of the company is also to work for students work life connections and serve real life experiences in business. The company had a need for this kind of system to ease monitoring their budgets and profitability. This functional based thesis consisted of a theory section and a functional section. The functional section contains the report and an advisory for using of the system. The used research method is a qualitative and the applicant’s needs were solved with interviews. The theory of the budgeting was used as a source in theoretical section. The monitoring system was executed with Microsoft Excel program and contains profit budget and staff time tracking system. The individual budgets and their monitoring were also created for profit budget. The profit budget has been created based on the individual cost centres. It contains also alignment costs for different cost centres. The company can evaluate profitability between different cost centres with help of the system. Company's budgeting will be eased with the system and it can be used as a base of the budgeting. The system also eases the evaluation of the profitability and efficiency of the projects

Making of an Asia-Pacific High-Tech Hub

Osaka City and Osaka Prefecture introduced several large-scale business site development projects in the 1980s and 1990s, such as Tsuda Science Hills, Rinku Town and Technoport Osaka. The idea was to claim Osaka’s share of anticipated growth boosted by the internationalisation of business and high-tech development, but eventually these investments proved to be failures. The case of Osaka suggests that large-scale business site developments need increasingly to be built on premises that match the requirements and demands of global knowledge economy, thus emphasising local synergy, growth mechanisms, entrepreneurship and innovativeness

Outsourcing in Sandy Springs and Other US Cities: Insights for Other Countries

This paper analyses the partnership-based outsourcing model of service transformation in USA local government, focusing on the city of Sandy Springs which became widely known for its large-scale ‘turnkey’ outsourcing of provision of its services in the mid-2000s. This city has been referred to in the literature as a special case not applicable to other countries, such as the UK, because of their very different contexts. However, there is now a public sector austerity context within which to reassess Sandy Springs’ use of turnkey outsourcing to achieve significant cost savings and improve services. The paper reports empirical research which it uses to derive insights for municipalities considering outsourcing. Those insights can help improve both policy and professional practice by outlining key issues for consideration when trying to ‘do more with less’ money

Networks in Manuel Castells’ theory of the network society

This paper discusses the conceptualization of network in Manuel Castells’ theory of network society. Castells’ early academic works were built on the structural analysis of capitalism and social movements in response to the contradictions of capitalist society, without any explicit connection to network analysis. Networks gradually appeared in Castells’ works in the late 1980s, when he became interested in the configuration of the relationships between technology, economy, and society. The culmination of this phase was his opus magnum, The Information Age trilogy, which introduced network as a key concept of his macro theory, even though he remained laconic about the concept itself. This is paradoxical, for Castells became possibly the most prominent figure globally in adopting network terminology in macro sociological theory, but at the same time made hardly any empirical, theoretical or methodological contribution to social network analysis or network theory in general. This implies that ‘network’ in Castells’ social theory is not an analytical concept but rather a powerful metaphor that served to capture his idea of the new social morphology of late capitalism

Smart Circular Cities : Governing the Relationality, Spatiality, and Digitality in the Promotion of Circular Economy in an Urban Region

This article discusses the governance of a smart-green transition in an urban region. The focus is on how the modes of public governance relate to relationality, spatiality, and digitality, which are of vital importance in determining the success of the transition in question. The empirical inquiry is based on observations of the case of the Tampere urban region in Finland, which exemplifies such governance efforts in the Nordic welfare society context. The discussion shows that the relationality in the given context is fragmentary, dominated by persuasive network governance and soft means of exerting pressure. Municipalities assume many roles in CE governance, which matches their urge to utilize different institutional logics from hierarchies to markets and networks. Rather than a genuine authority, municipalities emerge as facilitators and enablers. Spatiality is highlighted in the formation of designated areas that serve circularity and also provide brand benefits, as shown by the eco-industrial park in the city of Nokia. Digitalization is an underdeveloped area in the circular economy agenda vis-à-vis its assumed potential. Its relevance has been identified by institutional players in the urban-regional governance field, but its realization seems to require both nationally coordinated actions and local solutions that compensate for the lack of a critical mass of developers and users in the circular economy ecosystem. Lastly, regarding urban governance, the parallel utilization of different modes of governance forms a complex setting, in which increasingly sophisticated forms of hybrid governance are emerging. Most notably, in the case of the Tampere urban region, the promotion of a circular economy by intermediaries is supplemented by novel dynamic assemblages that utilize different institutional logics within loosely governed processes that aim at integrating a circular economy into business models and urban development.Peer reviewe

Creative city concept in local economic development: the case of Finnish cities

This article provides an overview of the approach to and application of the creative city concept in Finnish local government. The discussion revolves around how local governments have utilised the creative city concept in local economic development. The empirical part focuses on local governments’ approaches to creative city with special reference to two cases: the cities of Helsinki and Tampere, which are at the forefront of the Finnish creative city movement. The analysis shows that only a few small and remote local communities have given creativity, culture and arts a major role in their economic development policy, whereas larger cities are increasingly incorporating the creative city concept into their development strategies. Finnish local governments’ approach can be described as institutional, even if the business-oriented approach is gradually gaining ground, as exemplified by the case of the city of Tampere. In all, it appears that so far the idea of creative city has been applied in Finnish cities on a partial and ad hoc basis