2257 - 餐旅管理會計

Hospitality Accounting

教育目標 Course Target

了解並會計管理的定義與重要性
了解並學習會計各項報表的用意及重要性
學習分析各類會計報表及運用報表分析結果撰寫提升方案

Understand and determine the definition and importance of management
Understand and learn the purpose and importance of each report
Learn and analyze various conference report and application report analysis results and write improvement plans

課程概述 Course Description

The main purpose of the subject is to learn how to use accounting as a managerial tool to improve operational efficiency and profitability of hospitality and tourism firms through revenue enhancement and cost reduction. Students should understand and apply a variety of analytical models to hospitality and tourism operations and investment such as forecasting, pricing, revenue and profit optimization, and capital budgeting.

The main purpose of the subject is to learn how to use accounting as a managerial tool to improve operational efficiency and profitability of hospitality and tourism firms through revenue enhancement and cost reduction. Students should understand and apply a variety of analytical models to hospitality and tourism operations and investment such as forecasting, pricing, revenue and profit optimization, and capital budgeting.

參考書目 Reference Books

提供自編教材
餐旅會計學實務 林珍如編著 新文京出版社 ISBN:978-986-150-372-1
課程教材上載至東海Moodle平台

Provide self-edited textbooks
Catering and Tourism Association Practice by Lin Zhenru Xinwenjing Publishing House ISBN:978-986-150-372-1
Upload course textbooks to Donghai Moodle platform

評分方式 Grading

評分項目
Grading Method
配分比例
Percentage
說明
Description
上課出席 & 課堂作業練習
Class attendance & class practice
40
期中報告
Midterm Report
30 不接受遲交報告
期末報告
Final report
30 不接受遲交報告

授課大綱 Course Plan

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相似課程 Related Courses

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課程資訊 Course Information

基本資料 Basic Information

  • 課程代碼 Course Code: 2257
  • 學分 Credit: 0-3
  • 上課時間 Course Time:
    Thursday/2,3,4[M121]
  • 授課教師 Teacher:
    呂秀如
  • 修課班級 Class:
    餐旅系3
選課狀態 Enrollment Status

目前選課人數 Current Enrollment: 73 人

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