Kulude juhtimise täiustamise võimalused ettevõttes AS Merit Tarkvara
Laen...
Kuupäev
2026
Kättesaadavus
27.08.2026
Autorid
Ajakirja pealkiri
Ajakirja ISSN
Köite pealkiri
Kirjastaja
Eesti Maaülikool
Abstrakt
Kulude juhtimine on ettevõtte juhtimissüsteemi oluline osa, mis võimaldab teha teadlikke
ning põhjendatud juhtimisotsuseid. Tarkvaraettevõtetes, sealhulgas SaaS mudelis, on suur
osa kuludest seotud tööjõuga, arendustegevusega, infrastruktuuriga, klienditoega ja
turundusega, mis muudab kulude täpse arvestamise ning juhtimise keerulisemaks.
Varasemad uuringud on välja toonud, et traditsioonilised kuluarvestuse meetodid ei
pruugi sellistes ettevõtetes anda piisavat infot juhtimisotsuste tegemiseks.
Magistritöö eesmärk on tuvastada AS Merit Tarkvara kulude juhtimise protsessi
probleemid. Töös kasutati kvalitatiivset uurimismeetodit juhtumiuuringu vormis.
Uurimisobjektiks valiti tarkvarateenust pakkuv ettevõte AS Merit Tarkvara. Uuringu
raames viidi läbi dokumendivaatlus ning kaks poolstruktureeritud intervjuud. Intervjuu
viidi läbi ettevõte finantsjuhiga ning Visma Software International AS finantsdirektoriga.
Andmeallikatena kasutati ettevõtte sisemisi kuludega ja raamatupidamisega seotud
dokumente. Kogutud andmeid analüüsiti kvalitatiivse sisuanalüüsi meetodil ning võrreldi
teoreetilise käsitlusega.
Analüüsi tulemusena toimus ettevõtte peamiste kuluarvestuse etappide kaardistamine.
Kulude arvestus toimub osakondade lõikes. Kulude juhtimist toetavad e-arvete
kasutamine ja finantsjuhi regulaarne kontroll. Kulude jälgimisel kasutatakse erinevaid
mõõdikuid. Uurimistulemustest selgus, et ettevõttes on kulude juhtimise alused olemas,
kuid esineb mitmeid probleeme. Puudub ühtne kulude liigitamise süsteem,
kuludokumentide kinnitamise protsess ei ole piisavalt selgelt määratletud, väiksemate
kulude kontroll on piiratud ning täiendamist vajab kulude prognoosimine ja
eelarvestamine. Töö tulemusena tehti ettepanekud kulude liigitamise süsteemi
arendamiseks, kontrolliprotsesside täpsustamiseks ja kulude prognoosimise
parandamiseks. Edasistes uuringutes võiks analüüsida pakutud lahenduste rakendamise
mõju ettevõtte finantstulemustele.
Töö praktiline väärtus seisneb selles, et tulemusi saab rakendada AS Merit Tarkvara
kulude juhtimise protsessi täiustamisel ning kasutada teiste sarnaste SaaS ettevõtete
juhtimispraktikates.
Cost management is an important part of a company`s management system, as it enables informed and well-founded managerial decision-making. In software companies, including in SaaS model, a significant share of costs is related to labor, development, infrastructure, customer support and marketing, which makes accurate cost accounting and management more complex. Prior research suggests that traditional cost accounting methods may not provide sufficient information for decision-making in such companies. The aim of this master`s thesis is to identify the problems in the cost management process of AS Merit Tarkvara. A qualitative research method in the form of a case study was applied. The research object was the software company AS Merit Tarkvara. Data were collected through document analysis and two semi-structured interviews. The interviews were conducted with the company`s financial manager and the Finance Director of Visma Software International AS. Internal cost-related and accounting documents of the company were used as data sources. The collected data were analyzed using qualitative content analysis and compared with the theoretical framework. The analysis resulted in mapping the main stages of the company`s cost accounting process. Cost accounting is primarily organized by departments. Cost management is supported by the use of e-invoices and regular monitoring by the financial manager. Various performance indicators are used to monitor costs. The results indicate that while the company has established basic cost management practices, several issues remain. There is no unified cost classification system, the approval process for cost documents is not clearly defined, control over smaller expenses is limited and cost forecasting and budgeting require further improvement. As a result of the study, proposals were made to develop the cost classification system, improve control processes and enhance cost forecasting. Future research could focus on analyzing the impact of implementing these solutions on the company`s financial performance. The practical value of this thesis lies in the applicability of the results for improving cost management at AS Merit Tarkvara, as well as for use in other software companies operating under a similar SaaS business model.
Cost management is an important part of a company`s management system, as it enables informed and well-founded managerial decision-making. In software companies, including in SaaS model, a significant share of costs is related to labor, development, infrastructure, customer support and marketing, which makes accurate cost accounting and management more complex. Prior research suggests that traditional cost accounting methods may not provide sufficient information for decision-making in such companies. The aim of this master`s thesis is to identify the problems in the cost management process of AS Merit Tarkvara. A qualitative research method in the form of a case study was applied. The research object was the software company AS Merit Tarkvara. Data were collected through document analysis and two semi-structured interviews. The interviews were conducted with the company`s financial manager and the Finance Director of Visma Software International AS. Internal cost-related and accounting documents of the company were used as data sources. The collected data were analyzed using qualitative content analysis and compared with the theoretical framework. The analysis resulted in mapping the main stages of the company`s cost accounting process. Cost accounting is primarily organized by departments. Cost management is supported by the use of e-invoices and regular monitoring by the financial manager. Various performance indicators are used to monitor costs. The results indicate that while the company has established basic cost management practices, several issues remain. There is no unified cost classification system, the approval process for cost documents is not clearly defined, control over smaller expenses is limited and cost forecasting and budgeting require further improvement. As a result of the study, proposals were made to develop the cost classification system, improve control processes and enhance cost forecasting. Future research could focus on analyzing the impact of implementing these solutions on the company`s financial performance. The practical value of this thesis lies in the applicability of the results for improving cost management at AS Merit Tarkvara, as well as for use in other software companies operating under a similar SaaS business model.
Kirjeldus
Magistritöö
Majandusarvestuse ja finantsjuhtimise õppekaval
Märksõnad
magistritööd, kulude juhtimine, kuluarvestus, eelarvestamine, SaaS, finantsjuhtimine