會計是商用的語言，是企業營運過程與營運結果的主要具體呈現工具之一。成本是用來記錄、衡量及報導產品及服務的成本資訊系統。主要功能為累積生產過程中所發生之成本，並將其歸屬（分攤）到最終產品。而財務管理則結合了經濟學、成本、會計的理論，可用來協助企業擬定策略，有效利用經濟資源以提昇營運效率。 本課程為3-0學分之設計，主要目的是讓學生了解會計、成本、財務的相關專業知識，並探討營利性組織營運流程與會計、成本、財務之間的相關概念，以啟發學生利用此課程之知識，協助其對財務管理相關議題之思考與應用，進而提昇決策品質。Accounting is the language of business and one of the main concrete presentation tools for an enterprise's operating processes and results. Cost is a cost information system used to record, measure and report products and services. The main function is to accumulate the costs incurred during the production process and attribute (allocate) them to the final product. Financial management combines the theories of economics, cost, and accounting, and can be used to assist companies in formulating strategies and effectively utilizing economic resources to improve operational efficiency. This course is designed for 3-0 credits. The main purpose is to allow students to understand the relevant professional knowledge of accounting, cost, and finance, and to explore the related concepts between the operating processes of for-profit organizations and accounting, cost, and finance, so as to inspire students to use this The knowledge gained from the course will help them think and apply issues related to financial management, thereby improving the quality of decision-making.
財務管理, Jonathan Berk, Peter Demarzo著, 培生出版, 2008
Financial Management, by Jonathan Berk and Peter Demarzo, Pearson, 2008
| 評分項目 Grading Method | 配分比例 Grading percentage | 說明 Description |
|---|---|---|
| 期中考期中考 midterm exam |
40 | |
| 期末考期末考 final exam |
40 | |
| 平時成績平時成績 usual results |
20 |
