餐旅財務管理並不只是簡單的現金收支及資金保管等活動，它涉及餐旅企業所有與「資金」有關的全盤活動。舉凡銷售前資金的取得，銷售中資金的運用，至銷售後資金的維持等，一連串的經營活動都與財務有非常密切的關係。因此，不管是餐旅企業的經營管理者、投資大眾或是企業內部的員工都必須具備財務管理的基礎，藉以了解企業獲利的根源，才能評估企業本身的財務及營業狀況，適時找出企業經營的問題點，並加以改進，使餐旅企業能持盈保泰，開創佳績。
故本課程將以近代餐旅財務研究的趨勢與走向為主要發展脈絡，並協助研究者找出未來研究議題的切入點，並進而理解各種實務操作時的各種影響因素。Hotel and hotel financial management is not just simple activities such as cash receipts and payments and fund custody. It involves all activities related to "funds" in hotel and hotel companies. From the acquisition of funds before sales, to the use of funds during sales, to the maintenance of funds after sales, a series of business activities are closely related to finance. Therefore, whether it is the management of a hotel or hotel company, the investing public or employees within the company, they must have a basic knowledge of financial management in order to understand the root causes of the company's profits, in order to evaluate the company's own financial and business conditions, and find out the company's financial status in a timely manner. Identify operational problems and improve them so that hospitality companies can maintain profitability and achieve great results.
Therefore, this course will take the trends and directions of modern hospitality financial research as its main development context, and help researchers find entry points for future research topics, and then understand the various influencing factors in various practical operations.
The course aims to provide a practical and in-depth understanding on financial management in hospitality industry. Participants will be equipped with the ability to resolve the management problem from the core aspects of financial management such as income statement, balance sheet...etc. The following objectives will be accomplished:
1. Students will understand and apply advanced financial principles.
2. Students will understand long-term finance decisions (especially capital budgeting decision) of hospitality firms.
3. Students will be able to perform advanced valuation of hospitality investment.
4. Students will understand the financial investment theory of hospitality research.
The course aims to provide a practical and in-depth understanding on financial management in hospitality industry. Participants will be equipped with the ability to resolve the management problem from the core aspects of financial management such as income statement, balance sheet...etc. The following objectives will be accomplished:
1. Students will understand and apply advanced financial principles.
2. Students will understand long-term finance decisions (especially capital budgeting decisions) of hospitality firms.
3. Students will be able to perform advanced valuation of hospitality investment.
4. Students will understand the financial investment theory of hospitality research.
1.教科書：Thomas Baum and Ram Mudambi (1999). Economic and management methods for tourism and hospitality research, Wiley,New York.
2.參考書：「餐旅財務管理」2007年出版，Robert E. Chatfield 著，台灣培生教育、全華圖書。
3.參考書：「餐旅財務管理」2007年出版，陳勁甫 著，全華科技。
4.參考書：「餐旅財務管理」2005年出版，彭綉珠 著，華杏。
5.期刊資料：Tourism Management, International Journal of Hospitality Management, Journal of Hospitality Financial Management, Journal of Hospitality and Tourism Research, Tourism Economics, Service Industries Journal, Cornell Hospitality Quarterly, Journal of Travel Research, International Journal of Tourism Sciences, Annals of Tourism Research.
1. Textbook: Thomas Baum and Ram Mudambi (1999). Economic and management methods for tourism and hospitality research, Wiley,New York.
2. Reference book: "Financial Management of Hospitality and Hospitality" published in 2007, by Robert E. Chatfield, Pearson Education Taiwan, Quanhua Books.
3. Reference book: "Financial Management of Hospitality and Hospitality" published in 2007, by Chen Jinfu, Quanhua Technology.
4. Reference book: "Financial Management of Hospitality and Hospitality" published in 2005, written by Peng Xiuzhu, Hua Xing.
5. Journal information: Tourism Management, International Journal of Hospitality Management, Journal of Hospitality Financial Management, Journal of Hospitality and Tourism Research, Tourism Economics, Service Industries Journal, Cornell Hospitality Quarterly, Journal of Travel Research, International Journal of Tourism Sciences, Annals of Tourism Research.
| 評分項目 Grading Method | 配分比例 Grading percentage | 說明 Description |
|---|---|---|
| 課程參與課程參與 course participation |
30 | 參與，不只是出席！ |
| 個人報告與心得分享個人報告與心得分享 Personal report and experience sharing |
30 | |
| 小組討論與寫作小組討論與寫作 Group discussion and writing |
40 |
