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 understand more about the cost control of catering services and the success of catering and tourism management, and cannot be ignored. The main features start with tourist shopping management and cost control, and purchase management, catering, hotel and travel cost control, and finally start the knowledge of business and internal control.
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 restaurant and tourism industry (mainly hotels). Students will be familiar with the various internal report formats and analysis indicators recommended by the "Accommodational Account System" (USALI). Based on the principle of combining income and expenses, students will experience a dynamic balance between income and cost.
Cost Control for the Hospitality Industry, 2nd Edition
Michael M. Coltman
cost control fort and hospitality industry, 2ND edition
| 評分項目 Grading Method | 配分比例 Grading percentage | 說明 Description |
|---|---|---|
| 平常課程參與平常課程參與 Regular course participation |
40 | |
| 期中考期中考 Midterm exam |
30 | |
| 期末考期末考 Final exam |
30 |
