| 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 |
|---|---|---|---|---|
| 3734010 | 企業預算管理研究 | Research on Corporate Budget Management | 3.0 | 3 |
| 中文概述 Chinese Description | 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。 | |||
| 英文概述 English Description | 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. | |||
備註：