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財務管理主要探討資金的來源、使用和管理。本課程主要旨在幫助學生了解財務管理所涉及的相關課程，透過由淺入深的概念引導；加上實例的講解，強化學生更清晰的理解，希望他們將來走上社會工作崗位時能夠學以致用。本課程為學年第二學期課程，共分為五個部分。第一部分是長期財務決策，包括財務預測、現金需求和現金預算。第二部分是經營與財務槓桿分析。第三部分是現金、證券和短期財務規劃，包括現金管理、證券和最優現金餘額-存貨模型。第四部分是應收帳款管理，包括信用政策和收款程序。第五部分是營運資本管理，包括流動資產的投資決策和營運資本的融資決策。
《 課程簡介 -- English 》
Financial management mainly explores the sources, use and management of funds. This course mainly aims to understand the relevant courses involved in financial management, through the concept of guiding from the shallow to the deep; coupled with the explanation of examples, to strengthen the students' clearer understanding, hoping that they can apply what they have learned in the future when they go to work in the society. This course is the second semester course of the academic year course, which is divided into five parts. The first part is long-term financial decision-making, including financial forecasting, cash demand and cash budget. The second part is operation and financial leverage analysis. The third part is cash, securities and short-term financial planning, including cash management, securities and optimal cash balance-inventory model. The fourth part is the management of accounts receivable, including credit policy and collection procedures. The fifth part is the management of working capital, including investment decisions of current assets and financing decisions of working capital.
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