Browsing by Author "Honkala, Tuomas"
Now showing 1 - 2 of 2
Results Per Page
Sort Options
Item Enhancing organizational learning by applying post-completion auditing methods to a construction company’s cost control(2022) Honkala, Tuomas; Huikku, Jari; Laskentatoimen laitos; Kauppakorkeakoulu; School of BusinessPurpose of the study The study is a single case study ordered by the case company. The purpose of this study is to develop a post-completion auditing process for the case company. The goal of the developed post-completion auditing process is to enhance organizational learning and through that increase the case company’s performance. The study is limited to examining the production costs of the company. This limitation allowed the study to be more detailed on a smaller scope. In this study, the company’s cost control is examined comprehensively, by quantitative and qualitative methods. Based on the examination post-completion auditing design proposition is made. Data and methodology The study was executed as a constructive case study. Data for the study was collected by interviewing the company’s employees, downloading accounting data from the company’s systems, and exploring the company’s internal reports. Interviews were done as theme interviews. Numerical data were downloaded from the company’s ERP system, which contained the project’s target and actual costs. Other internal reports contained a selection of project reports. Based on the collected data, a proposal for the post-completion auditing process was carried out, which was market-tested. Findings and contribution The study strengthened the existing understanding of post-completion auditing benefits and problems. It also widened the understanding of post-completion auditing use in construction companies. The proposed post-completion auditing process for the case company also ended up making new remarks on how the post-completion auditing design could be made. Most noteworthy of these was the broadened understanding of how post-completion auditing could roll over to the next projects. The study was conducted in a relatively short time period as a single case study, as such the effectiveness of the findings cannot be estimated, and the study cannot be extrapolated reliably to other companies.Item Strategiset investoinnit: Analyysityökalujen käyttö yhtiötä ostettaessa(2018) Honkala, Tuomas; Vaivio, Juhani; Laskentatoimen laitos; Kauppakorkeakoulu; School of Business