開源與節流為企業經營的兩大法寶，在國內外經營環境競爭激烈的情況下，開源已然不易，因此節流便成為影響企業盈虧的關鍵因素，而節流最主要的方法即為降低成本與費用控制，亦為本課程授課的重點所在。透過本課程的參與，讓同學能夠在短期內認識成本觀念與範圍，進一步學習成本分析與成本控制方法，進而找出如何有效降低成本並提高利潤。過程中讓學生學習系統性地全方位了解經營成本習性、相關的分析技巧以及投資報酬評估的運用；透過成本分析、投資報酬理論的實務運用，使非財務管理背景的同學學得必備的成本評估與管理規劃能力。

The two major treasures for opening up and running for enterprises are not easy to open up under the fierce competition between domestic and foreign operating environments, so running has become a key factor affecting corporate profits. The main method of running for the course is to reduce costs and cost control, which is also the focus of this course. Through the participation of this course, students can understand cost concepts and scope in the short term, further learn cost analysis and cost control methods, and then find out how to effectively reduce costs and increase profits. During the process, students' learning system will have a comprehensive understanding of the operating cost, related analysis skills, and the use of investment compensation evaluation; through the practical use of cost analysis and investment compensation theory, students with non-financial management backgrounds will be able to obtain the required cost evaluation and management planning capabilities.

1.「成本管理」三版，盧文隆，華立圖書。

1. "Cost Management" third edition, Lu Wenlong, Hualien Book.