本課程將為研習者說明邁向成功的餐旅業者必需關心的四大問題：〔1〕餐旅企業應該投資多少？〔2〕餐旅企業應如何制定投資決策，形成最佳投資組合？〔3〕餐旅企業如何籌資，以形成最佳融資組合？〔4〕餐旅企業盈餘有多少要保留，供再投資之用？透過上述各種投資與融資活動的支援，餐旅企業財務管理才能為企業創造出更高的價值。餐旅財務管理並不只是簡單的現金收支及資金保管等活動，它涉及餐旅企業所有與「資金」有關的全盤活動。舉凡銷售前資金的取得，銷售中資金的運用，至銷售後資金的維持等，一連串的經營活動都與財務有非常密切的關係。因此，不管是餐旅企業的經營管理者、投資大眾或是企業內部的員工都必須具備財務管理的基礎，藉以了解企業獲利的根源，才能評估企業本身的財務及營業狀況，適時找出企業經營的問題點，並加以改進，使餐旅企業能持盈保泰，開創佳績。

This course will explain to students the four major issues that a hotel and hospitality business must be concerned about in order to be successful: [1] How much should a hotel and hospitality company invest? [2] How should hospitality companies make investment decisions and form the best investment portfolio? [3] How do hospitality companies raise funds to form the best financing combination? [4] How much of the surplus of hospitality companies should be retained for reinvestment? Through the support of the above-mentioned various investment and financing activities, the financial management of hospitality companies can create higher value for the company. Hotel and hotel financial management is not just simple activities such as cash receipts and payments and fund custody. It involves all activities related to "funds" in hotel and hotel companies. From the acquisition of funds before sales, to the use of funds during sales, to the maintenance of funds after sales, a series of business activities are closely related to finance. Therefore, whether it is the management of a hotel or hotel company, the investing public, or employees within the company, they must have a basic foundation in financial management to understand the root causes of the company's profits, in order to evaluate the company's own financial and business conditions, identify problems in the company's operations in a timely manner, and make improvements, so that the hotel and hotel company can maintain profitability and achieve success.

Students will understand and apply basic financial principles.
2. Students will understand basic long-term finance decisions (especially capital budgeting decision) of hospitality firms.
3. Students will be able to perform basic valuation of hospitality real estate.

Students will understand and apply basic financial principles.
2. Students will understand basic long-term finance decisions (especially capital budgeting decision) of hospitality firms.
3. Students will be able to perform basic valuation of hospitality real estate.

1.教科書:「餐旅財務管理--11堂必修課」2022年出版，陳錚中 著，華都文化。
2.參考書：「餐旅財務管理」2007年出版，Robert E. Chatfield 著，台灣培生教育、全華圖書。
3.參考書：「餐旅財務管理」2007年出版，陳勁甫 著，全華科技。
4.參考書：「餐旅財務管理(二版)」2013年出版，彭綉珠、陳錚中 合著，華都文化。

1. Textbook: "Financial Management of Hospitality and Hospitality--11 Compulsory Courses" published in 2022, written by Chen Zhengzhong, Huadu Culture.
2. Reference book: "Financial Management of Hospitality and Hospitality" published in 2007, by Robert E. Chatfield, Pearson Education Taiwan, Quanhua Books.
3. Reference book: "Financial Management of Hospitality and Hospitality" published in 2007, by Chen Jinfu, Quanhua Technology.
4. Reference book: "Financial Management of Hospitality and Hospitality (Second Edition)" published in 2013, co-authored by Peng Xiuzhu and Chen Zhengzhong, Huadu Culture.