ACCOUNTING AND CONTROL IN MULTINATIONAL
Année du cours : 1 année(s)
Etablissement : IÉSEG School of Management
Langue : English
Formation(s) dans laquelle/lesquelles le cours apparait :
Période : S2
Students entering this course should have attended prior an introductory course on accounting.
At the end of the course, the student should be able to:
-understand reasons for companies to go abroad and the theories of multinational companies;
-describe different ways to evaluate budgeting and performance evaluation systems in multinationals;
-review the problems invloved with setting intracorporate transfer prices;
-design approppriate management control systems for multinational companies;
-have greater awareness about ESRS issues faced by multinational companies in making decisions of their foreign operations, designing management control systems and implementing international transfer prices.
1. Introduction to international business and accounting
2. Performance management in multinationals
(1) responsibility centers
(2) Subsidiary financial performance measures
(3) Strategic performance management and the balanced scorecard
3. International transfer pricing
4. Management control in wholly-owned subsidiaries and international joint ventures
