本課程將為研習者說明邁向成功的餐旅業者必需關心的四大問題：〔1〕餐旅企業應該投資多少？〔2〕餐旅企業應如何制定投資決策，形成最佳投資組合？〔3〕餐旅企業如何籌資，以形成最佳融資組合？〔4〕餐旅企業盈餘有多少要保留，供再投資之用？透過上述各種投資與融資活動的支援，餐旅企業財務管理才能為企業創造出更高的價值。

This course will explain to researchers the four major issues that must be concerned about when facing successful restaurant and travelers: [1] How much should a restaurant and travel company invest? [2] How should restaurant and tourism companies formulate investment decisions and form the best investment combination? 〔3〕How can restaurant and tourism companies earn to form the best financing combination? 〔4〕How much does the profit of restaurant and tourism companies need to be retained for reinvestment? Through the support of the above investment and financing activities, the financial management of restaurant and tourism enterprises can create higher value for the enterprise.

Students will understand and apply basic financial principles.
2. Students will understand basic long-term finance decisions (especially capital budgeting decision) of hospitality firms.
3. Students will be able to perform basic valuation of hospitality real estate.

Students will understand and apply basic financial principles.
2. Students will understand basic long-term finance decisions (especially capital budgeting decision) of hospitality firms.
3. Students will be able to perform basic valuation of hospitality real estate.

1.教科書：「餐旅財務管理」2007年出版，Robert E. Chatfield 著，台灣培生教育、全華圖書。
2.參考書：「餐旅財務管理」2007年出版，陳勁甫 著，全華科技。
3.參考書：「餐旅財務管理(二版)」2013年出版，彭綉珠、陳錚中 合著，華都。

1. Educational and Science Book: "Ceating and Tourism Financial Management" was published in 2007, written by Robert E. Chatfield, Taiwan Pearson Education, All-China Book.
2. Reference book: "Ceating and Tourism Financial Management" was published in 2007, written by Chen Haofu, Quanhua Technology.
3. Reference book: "Ceating, Tourism, Finance Management (Second Edition)" was published in 2013, co-authored by Peng Yuezhu and Chen Fengzhong, Huadu.