2233 - 餐旅成本控制

Hospitality cost control

教育目標 Course Target

本課程讓學生更瞭解餐飲服務業成本控制與餐旅管理成功息息相關,不容忽視。主要特色係以觀光餐旅採購管理及成本控制起始,分別採購管理、餐飲業、旅館業及旅行業成本控制,最後開啟創業與內部控制知識。

This course allows students to better understand that cost control in the catering service industry is closely related to the success of hospitality management and cannot be ignored. The main feature is that it starts with tourism, hotel and hotel procurement management and cost control, and then proceeds to procurement management, catering industry, hotel industry and travel industry cost control respectively, and finally opens up the knowledge of entrepreneurship and internal control.

課程概述 Course Description

本課程旨在培養學生分析餐旅業(酒店為主)內部各種管理報表之能力。學生將熟悉「住宿業統一會計帳戶系統」(USALI)建議之各項內部報表格式與分析指標。根據收入與費用配合原則,學生將習得收入與成本間的動態均衡。

This course aims to cultivate students' ability to analyze various management reports within the hospitality industry (mainly hotels). Students will be familiar with various internal report formats and analytical indicators recommended by the "Uniform Accounting System for the Lodging Industry" (USALI). According to the principle of matching income and expenses, students will learn the dynamic balance between income and costs.

參考書目 Reference Books

Cost Control for the Hospitality Industry, 2nd Edition
Michael M. Coltman

Cost Control for the Hospitality Industry, 2nd Edition
Michael M. Coltman

評分方式 Grading

評分項目
Grading Method
配分比例
Percentage
說明
Description
平常課程參與
Regular course participation
40
期中考
midterm exam
30
期末考
final exam
30

授課大綱 Course Plan

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課程資訊 Course Information

基本資料 Basic Information

  • 課程代碼 Course Code: 2233
  • 學分 Credit: 0-2
  • 上課時間 Course Time:
    Tuesday/5,6[M132]
  • 授課教師 Teacher:
    王翊安
  • 修課班級 Class:
    餐旅系3
  • 選課備註 Memo:
    不開放外系及推廣部修課。
選課狀態 Enrollment Status

目前選課人數 Current Enrollment: 67 人

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