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dc.contributor.advisorRautiainen, Antti
dc.contributor.authorErkkilä, Lauri
dc.date.accessioned2018-08-15T05:57:40Z
dc.date.available2018-08-15T05:57:40Z
dc.date.issued2018
dc.identifier.urihttps://jyx.jyu.fi/handle/123456789/59216
dc.description.abstractThe growing popularity of the Software as a Service (SaaS) model has led to innovative on-demand solutions within the IT domain. However, the model has also resulted in the emergence of various accounting problems, for example in costing, due to varied degree of intangibility and complex setup schemes, such as shared infrastructure, referred to as multitenancy. This master’s thesis posits a costing solution proposal for a Finnish IT services and consulting company, hereby referred to as Company X, regarding a certain SaaS product. The study utilized prior research to design and create cost drivers, as well as utilized expertise and reference cases from neighboring Company X units. The study was mainly conducted qualitatively with a constructive research approach and the majority of data was collected by interviewing a total of seven Company X employees in the form of unstructured interviews. The findings of the study indicated that a semi-automated cost allocation solution, coined as cost forwarding, could be deployed to facilitate and streamline the allocation of SaaS costs within Company X. The output of the thesis was to design cost pools as per activity-based costing (ABC), coined as cost collection projects in this study, as well as designing cost drivers and cost forwarding rules for used and unused capacity and labor costs. The final output was to simulate and test the cost forwarding system in practice, which indicated good accuracy and predictability across all cost types in terms of forwarding costs to customer projects. However, one limitation of the system was that cost discrepancies between customers with different service sizing grew as the customer base was increased.en
dc.format.extent76
dc.language.isoen
dc.subject.otherSoftware as a Service
dc.titleDevelopment of Software as a Service costing in a case company
dc.identifier.urnURN:NBN:fi:jyu-201808153835
dc.type.ontasotMaster’s thesisen
dc.type.ontasotPro gradu -tutkielmafi
dc.contributor.tiedekuntaKauppakorkeakoulufi
dc.contributor.tiedekuntaSchool of Business and Economicsen
dc.contributor.laitosTaloustieteetfi
dc.contributor.laitosBusiness and Economicsen
dc.contributor.yliopistoJyväskylän yliopistofi
dc.contributor.yliopistoUniversity of Jyväskyläen
dc.contributor.oppiaineLaskentatoimifi
dc.contributor.oppiaineAccountingen
dc.rights.copyrightJulkaisu on tekijänoikeussäännösten alainen. Teosta voi lukea ja tulostaa henkilökohtaista käyttöä varten. Käyttö kaupallisiin tarkoituksiin on kielletty.fi
dc.rights.copyrightThis publication is copyrighted. You may download, display and print it for Your own personal use. Commercial use is prohibited.en
dc.contributor.oppiainekoodi20421
dc.subject.ysotietotekniikka
dc.subject.ysotoimintolaskenta
dc.subject.ysokustannuslaskenta
dc.subject.ysopilvipalvelut
dc.subject.ysotiedonhallintajärjestelmät
dc.subject.ysoinformation technology
dc.subject.ysoactivity-based costing
dc.subject.ysocost accounting
dc.subject.ysocloud services
dc.subject.ysoinformation management systems
dc.rights.accessrightsTekijä ei ole antanut lupaa avoimeen julkaisuun, joten aineisto on luettavissa vain Jyväskylän yliopiston kirjaston arkistotyösemalta. Ks. https://kirjasto.jyu.fi/fi/tyoskentelytilat/laitteet-ja-tilat..fi
dc.rights.accessrightsThe author has not given permission to make the work publicly available electronically. Therefore the material can be read only at the archival workstation at Jyväskylä University Library (https://kirjasto.jyu.fi/en/workspaces/facilities).en


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