730 research outputs found
Pienyrityksen ja tilitoimiston yhteistyö palkanlaskennassa
No full textTIIVISTELMÄ
Oulun ammattikorkeakoulu
Liiketalouden koulutusohjelma
Taloushallinto
Tekijä: Tanja Simsek
Opinnäytetyön nimi: Pienyrityksen ja tilitoimiston yhteistyö palkanlaskennassa
Työn ohjaaja: Merja Luukkonen
Työn valmistumislukukausi- ja vuosi: Syksy 2014 Sivumäärä: 36 + 3 liitesivua
Opinnäytetyön tavoitteena oli tutkia pienyrityksen ja tilitoimiston yhteistyötä ja työnjakomahdollisuuksia yrityksen palkanlaskentaprosessissa. Tarkoituksena oli selvittää minkälaisia palkanlaskentaan kuuluvia tehtäviä yrittäjä, joka haluaa hoitaa työntekijöidensä palkanlaskennan, voisi tarvittaessa siirtää tilitoimistonsa hoidettavaksi. Työnjakoa ja sen vaikutuksia käsitellään myös vastuunjakautumisen näkökulmasta. Opinnäytetyön toimeksiantajana on tilitoimisto RL-Tili Oy ja kohdeyrityksenä oululainen ravintola-alan yritys, joka käyttää toimeksiantajan tilitoimistopalveluja.
Teoreettinen viitekehys koostuu osapuolten väliseen toimeksiantosopimukseen liitetyistä palveluista ja sopimusehdoista. Lisäksi teoriassa käydään läpi palkkahallinnon prosesseja aina yksittäisen palkan laskemisesta palkanlaskijan tehtäviin koko työsuhteen aikana. Tutkimusmenetel-mänä on käytetty prosessianalyysiä kohdeyrityksen palkanlaskentaprosessin nykytilan kuvaamiseen. Lisäksi on käytetty teemahaastattelua tilitoimistoyritysten kokemusten ja mielipiteiden keräämiseen palkanlaskentaprosessin tehtävien työnjaosta.
Tutkimus osoitti, että tilitoimistoyritykset koosta riippumatta ovat hyvin myönteisiä kaikenlaiselle yhteistyölle asiakkaidensa kanssa. Sopimusvaiheessa jo huomioidaan asiakkaan tarpeet ja toi-veet ja yksilöityjä palvelupaketteja käytetään paljon. Sellaisissa tilitoimistoissa, joissa käytettiin nettipohjaista kirjanpito- ja palkanlaskentaohjelmistoa yhteistyö asiakkaiden kanssa sujui joustavimmin.
Tulosten perusteella tulin siihen johtopäätökseen, että kaikenlaista yhteistyötä palkanlaskennassa kohdeyrityksen ja toimeksiantajan välillä voidaan lisätä, mikäli käytössä on palkanlaskentaohjelmisto, jota molemmat osapuolet pääsevät käyttämään. Suosittelemani ohjelmisto on Palkka.fi-sivusto, joka kohdeyrityksellä on jo käytössä. Ohjelma on käyttäjilleen ilmainen ja siihen saa tarvittaessa tunnukset myös tilitoimistolle. Lisäksi kohdeyrityksen henkilöstömäärä on vuositasolla alle viisi, mikä myös puoltaa Palkka.fi-ohjelmiston soveltuvuutta tässä tapauksessa.
Asiasanat: Palkkahallinto, Palkka.fi, prosessianalyysi, toimeksiantosopimus ABSTRACT
Oulu University of Applied Sciences
Degree Programme in Business Economics, Option of Financial Adminstration
Author: Tanja Simsek
Title of thesis: Cooperation in payroll computation between small company and accounting firm
Supervisor: Merja Luukkonen
Term and year when the thesis was submitted: Autumn 2014 Number of pages: 36 + 3 pages of appendices
The aim of this thesis was to examine the cooperation and the possibilities of sharing duties in payroll computation between a small company and an accounting firm. The aim was to find out what kind of individual tasks in salary calculation an entrepreneur taking care of employees' payroll could transfer to the accounting firm. The division of tasks and its effects were examined also from the perspective of the division of responsibility. The thesis was commissioned by the accounting firm RL-tili Oy and the case company operates in catering business and is located in Oulu.
The theoretical framework consisted a commission agreement between the parties connected to the services and the terms of the contract. Furthermore, the theory discussed payroll administration processes for example an individual salary calculation and wages clerk duties throughout the course of employment. As a research method process analysis was employed to describe the case company's current state of the payroll process. In addition, the theme interview was also conducted to gather experiences and opinions of accounting firms in the division of tasks in the payroll process.
The study showed that accounting firms, regardless of size, welcome all kinds of cooperation with their customers. The agreement phase already takes customer's hopes and needs into account. Personalized service packages are widely used. Those accounting firms, using a web-based accounting and payroll software cooperation with the customers were the most flexible ones.
Based on the result it could be concluded that any kind of cooperation in payroll can be increased between the case company and RL-Tili Oy if there is a common payroll software. The recom-mended software is called Palkka.fi site, which is already being used by the case company. The programme is free and it is possible to add new users and create IDs to the accounting firm. The fact that the amount of employees' of the case company is less than five on an annual basis, supports the use of Palkka.fi software in this case.
Keywords: Salary administration, Palkka.fi, process analysis, commission agreemen
Tanja Dixon-Warren’s Story of Jane
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Internationalisation Strategies for B2B Companies
No full textAuthor Tanja Maria Scherbaum, B.A.Masterarbeit Universität Linz 201
Internationalisation Strategies for B2B Companies
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Der Einfluss von Social Media Marketing von Luxus-Modemarken auf das Markenbewusstsein und die Kaufabsicht der Kunden : am Beispiel von Instagram
No full textAuthor Heinzl Tanja, BScAbweichender Titel laut Übersetzung der Verfasserin/des VerfassersMasterarbeit Universität Linz 2022Arbeit auf den öffentlichen PCs in den Bibliotheken der JKU+Medizin abrufba
Engagement dynamics In online workshops for future-making : a case study of an open foresight project
No full textAuthor Tanja Berndl BScMasterarbeit Johannes Kepler Universität Linz 2024Arbeit nach Ablauf der Sperre auf den öffentlichen PCs in den Bibliotheken der JKU+Medizin abrufba
Engagement dynamics In online workshops for future-making : a case study of an open foresight project
No full textAuthor Tanja Berndl BScMasterarbeit Johannes Kepler Universität Linz 2024Arbeit nach Ablauf der Sperre auf den öffentlichen PCs in den Bibliotheken der JKU+Medizin abrufba
Misplaced Women?
No full textMisplaced Women? is an ongoing interdisciplinary art project (2009-2017) by Tanja Ostojić that has been conceived as both an internet—platform and a real platform organized in public spaces in the cities across the globe to discuss the issues of migration, displacement, security, privacy, and exposure. It is manifested in a series of performances by the author herself, as well as delegated performances, individual or group performances predominantly by women, and performance workshops conducted by Tanja Ostojić herself. Essentially, the performance score might include unpacking, rummaging and detailed searching of the entire content, pockets, purses, wallets, personal suitcases and bags on sites that are relevant to migration, such as airports, train stations, Western Union Money Transfer services, police stations for foreigners who want to obtain residence permits, etc. Participants performing at authentic locations might repeat similar actions that build upon the basic proposal of the Misplaced Women? concept, i.e. they deal with positions andexperiences of people in transit, migration, and exile.Misplaced Women? is an ongoing interdisciplinary art project (2009-2017) by Tanja Ostojić that has been conceived as both an internet—platform and a real platform organized in public spaces in the cities across the globe to discuss the issues of migration, displacement, security, privacy, and exposure. It is manifested in a series of performances by the author herself, as well as delegated performances, individual or group performances predominantly by women, and performance workshops conducted by Tanja Ostojić herself. Essentially, the performance score might include unpacking, rummaging and detailed searching of the entire content, pockets, purses, wallets, personal suitcases and bags on sites that are relevant to migration, such as airports, train stations, Western Union Money Transfer services, police stations for foreigners who want to obtain residence permits, etc. Participants performing at authentic locations might repeat similar actions that build upon the basic proposal of the Misplaced Women? concept, i.e. they deal with positions andexperiences of people in transit, migration, and exile
Review of Tanja Staehler, _Hegel, Husserl and the Phenomenology of Historical Worlds_
No full textHegel, Husserl and the Phenomenology of Historical Worlds by Tanja Staehler is an effort of integration between the phenomenological thinking of two of the most influential philosophers in the contemporary tradition: G.W.F. Hegel and Edmund Husserl. The author main intention is the radicalisation of Hegel's phenomenology by the overcoming of a prescribed teleology with a more open and horizonally constituted historical development
How the European Union Interacts with its Member States. IHS Political Science Series: 2003, No. 93
No full textThe paper seeks to identify concepts and theories to analyze and explain the relationship between the Member States and the European Union. It mainly adopts a top-down perspective looking at how the European Union has affected the Member States and to what extent it has changed their domestic institutions, policies and political processes. What is the effect of the European Union on the Member States? The paper reviews the existing literature, which offers different insights on each of the three questions. While by now most students of the European Union agree that its effect on the Member States is differential, there is still little consensus on how to account for variation in the processes, degrees and the outcomes of domestic change. Nor has the literature paid much attention to how the Member States have responded to the increasing effect of the European Union on their domestic institutions, policies and political processes. The paper therefore concludes with some considerations on how to conceptualize the feedback loops between ‘top-down’ and ‘bottom-up’ dynamics in the relationship between the EU and its Member States
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