| 課程編碼 Course Code | 中文課程名稱 Course Name (Chinese) | 英文課程名稱 Course Name (English) | 總學分數 Credits | 總時數 Hours |
|---|---|---|---|---|
| C205002 | 管理會計與財務管理 | Managerial Accounting and Financial Management | 3.0 | 3 |
| 中文概述 Chinese Description | 本課程教導學生瞭解管理會計的技巧與成本管理的觀念。在介紹過營收報表、損益平衡表、現金流動表後，本課程將探討資產管理、資金結構、資金運轉、創投資金、股息策略、利潤分析等議題。課程中亦將論及利用這些財務數據做為決策根據的作法。 | |||
| 英文概述 English Description | This course teaches students the conceptual understanding of managerial accounting skills and cost management. After the introduction of income statement, balance sheet, cash flow statement, this course will examine the topics that include asset management, capital structure, capital budgeting, venture capital, dividend policy, profit analysis, etc. The use of these financial data towards decision-making will be evaluated and discussed. | |||
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