| 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 |
|---|---|---|---|---|
| 3703030 | 預算制度 | Budgetary Control | 3.0 | 3 |
| 中文概述 Chinese Description | 本課程目的在於學習與訓練，規劃預算，亦如產出預算，以及整合許多規劃，預算和控制的技術如： 1.規劃設計預算制度 2.零基預算 3.成本利益分析 4.成本效益分析 5.資源需求的配置和成本的確認 6.監視績效和控制的結果 | |||
| 英文概述 English Description | The purpose of this course is program budgeting, also known as ouptut budgeting, is the integration of a number of planning, budgeting and control techniques for: 1. Planning, programming, budgeting system (PPBS) 2. Zero-base budgeting 3. Cost-benefit analysis 4. Cost-effectiveness analysis 5. Identifying, allocating and costing the resources required 6. Monitoring performance and controlling results | |||
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