Ce cours apparaît dans les formations suivantes :
• IÉSEG > IESEG Degree - Programme Grande École > Semester 2 > 2,00 ECTS

Pré requis

Students entering this course should have attended prior an introductory course on accounting.

Objectifs du cours

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.

Contenu du cours

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

Modalités d'enseignement

Organisation du cours

Méthodes pédagogiques

• Case study
• Interactive class
• Presentation

Évaluation

Bibliographie

• K. Merchant and W. Van der Stede. Management Control Systems: performance measurement, evaluation and incentives, 2nd ed. Prentice Hall, 2007 -

• N.G.O'Connor. Management Control of Multinational enterprises in China, McGraw-Hill, 2006 -

Ressources internet

• The course website on IESEG online