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。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。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. The management of restaurant and tourism financial services is not just a simple cash income and expenditure and fund custody activities, it involves all full-panel activities related to "funds" in restaurant and tourism companies. All the acquisition of pre-sale funds, the use of funds in sales, and the maintenance of funds after-sales funds, etc., are closely related to finance. Therefore, whether it is a business manager, investment public or employees within the company, they must have a foundation of financial management to understand the root causes of corporate profits, so as to evaluate the company's own financial and business conditions, and find out the company at the right time The business problems will be improved so that catering and tourism companies can maintain their profits and create good results.
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.
| 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 |
20 | 參與，不只是出席！ |
| 隨堂測驗與個人作業隨堂測驗與個人作業 Lutang Testing and Personal Work |
20 | |
| 期中考試期中考試 Midterm exam |
30 | |
| 期末考試期末考試 Final exam |
30 |
