Course Syllabus

Course Information：

Year-Semester Course Number Course Name Phase Credits Hours Required/Elective Instructor Class Student NO. Withdraw Note

Spring Semester
Year 2026 360718 Research on Corporate Budget Management 1 3.0 3 ★ Pan, Ta-Wei 4IEM4A
4IEM4B 2 0 工管四甲乙、工管所合開

Year-Semester	Course Number	Course Name	Phase	Credits	Hours	Required/Elective	Instructor	Class	Student NO.	Withdraw	Note
Spring Semester Year 2026	360718	Research on Corporate Budget Management	1	3.0	3	★	Pan, Ta-Wei	4IEM4A 4IEM4B	2	0	工管四甲乙、工管所合開

Course Plan：

Instructor Pan, Ta-Wei

Email Tawei.pan@msa.hinet.net

Last Updated 2026-03-03 19:34:33

Course Objective 本課程介紹企業整合年度經營策略與財務規劃，並指導同學編製營業、生產、財務等完整預算體系，掌握各部門預算協調、預算控制方法，如彈性預算以及績效評估與差異分析實務，使大家能運用關鍵績效指標有效監控企業經營目標。 This course introduces the integration of annual business strategies and financial planning for enterprises, and guides students in developing a complete budget system for sales, production, and finance. Students will master methods for coordinating and controlling budgets across departments, such as flexible budgeting, and practical skills in performance evaluation and variance analysis, enabling them to effectively monitor business objectives using key performance indicators.

Course Schedule 週次內容 1 成本彙總與分配 2 預算理論與制度 3 營業預算編制 4 財務預算編制與AI agent應用程式導入。 5 固定預算與彈性預算 6 企業組織型態 7 企業資本與股權結構 8 預算差異分析 9 期中報告(上市企業季度利潤預測精準度) 10 績效評估 11 永續報告書 12 企業上市專題 13 企業價值評估 14 企業估值I 15 企業估值II 16 分組討論 17 分組討論 18 期末報告

Evaluation and grading policy 平時成績30% 期中報告(作業)30% 期末報告40%

Materials All right reserved. Do not reproduce without permission.

Foreign-language textbooks:No
參考書目： 1.企業管理利器--中小企業預算編製實務，黃美玲著(2014)，初版5刷，台灣金融研訓院。(電子書) 2.Fundamentals of Corporate Finance, 13 edition, Ross, Westerfield & Jordan (2022),華泰文化.

The access to curricular consultation Line課程群組(上課公告)

Expanding teaching and resources ● 無 (None)

The course corresponds to the SDGs SDG4：優質教育（Quality Education）
SDG11：永續城市與社區（Sustainable Cities and Communities）
SDG13：氣候行動（Climate Action）

Does the course incorporate AI ● 使用生成式AI作為教學過程的輔助工具（Use generative AI tools as an aid to the teaching process）
● 鼓勵學生使用生成式AI工具（Encourage students to use generative AI tools）

Note
　

Instructor	Pan, Ta-Wei
Email	Tawei.pan@msa.hinet.net
Last Updated	2026-03-03 19:34:33
Course Objective	本課程介紹企業整合年度經營策略與財務規劃，並指導同學編製營業、生產、財務等完整預算體系，掌握各部門預算協調、預算控制方法，如彈性預算以及績效評估與差異分析實務，使大家能運用關鍵績效指標有效監控企業經營目標。 This course introduces the integration of annual business strategies and financial planning for enterprises, and guides students in developing a complete budget system for sales, production, and finance. Students will master methods for coordinating and controlling budgets across departments, such as flexible budgeting, and practical skills in performance evaluation and variance analysis, enabling them to effectively monitor business objectives using key performance indicators.
Course Schedule	週次內容 1 成本彙總與分配 2 預算理論與制度 3 營業預算編制 4 財務預算編制與AI agent應用程式導入。 5 固定預算與彈性預算 6 企業組織型態 7 企業資本與股權結構 8 預算差異分析 9 期中報告(上市企業季度利潤預測精準度) 10 績效評估 11 永續報告書 12 企業上市專題 13 企業價值評估 14 企業估值I 15 企業估值II 16 分組討論 17 分組討論 18 期末報告
Evaluation and grading policy	平時成績30% 期中報告(作業)30% 期末報告40%
Materials	All right reserved. Do not reproduce without permission. Foreign-language textbooks:No 參考書目： 1.企業管理利器--中小企業預算編製實務，黃美玲著(2014)，初版5刷，台灣金融研訓院。(電子書) 2.Fundamentals of Corporate Finance, 13 edition, Ross, Westerfield & Jordan (2022),華泰文化.
The access to curricular consultation	Line課程群組(上課公告)
Expanding teaching and resources	● 無 (None)
The course corresponds to the SDGs	SDG4：優質教育（Quality Education） SDG11：永續城市與社區（Sustainable Cities and Communities） SDG13：氣候行動（Climate Action）
Does the course incorporate AI	● 使用生成式AI作為教學過程的輔助工具（Use generative AI tools as an aid to the teaching process） ● 鼓勵學生使用生成式AI工具（Encourage students to use generative AI tools）
Note