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。Increase revenue and reduce expenditure are the two magic weapons for business operations. In the fierce competition in the domestic and foreign business environment, it is not easy to increase revenue. Therefore, expenditure reduction has become a key factor affecting the profit and loss of the enterprise. The most important way to reduce expenditure is to reduce costs. and cost control are also the focus of this course. Through participation in this course, students can understand the concept and scope of costs in a short period of time, further learn cost analysis and cost control methods, and then find out how to effectively reduce costs and increase profits. In the process, students learn to systematically and comprehensively understand operating cost habits, related analysis skills, and the application of investment return evaluation; through the practical application of cost analysis and investment return theory, students with non-financial management backgrounds can learn the necessary 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, Holley Books.
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