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餐旅管理學系
course information of 109 - 2 | 2257 Hospitality Accounting(餐旅管理會計)

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 understand the definition and importance of accounting management Understand and learn the purpose and importance of various accounting statements Learn to analyze various accounting reports and use report analysis results to 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 teaching materials
Hospitality Accounting Practice Edited by Lin Zhenru Xin Wenjing Publishing House ISBN:978-986-150-372-1
Course materials are uploaded to the Donghai Moodle platform


評分方式 Grading

評分項目 Grading Method 配分比例 Grading percentage 說明 Description
上課出席 & 課堂作業練習上課出席 & 課堂作業練習
Class Attendance & Classwork Practice
40
期中報告期中報告
interim report
30 不接受遲交報告
期末報告期末報告
Final report
30 不接受遲交報告

授課大綱 Course Plan

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Course Information

Description

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
選課備註 Memo:
授課大綱 Course Plan: Open

選課狀態 Attendance

There're now 73 person in the class.
目前選課人數為 73 人。

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