Langue d'enseignement
English
Matières
ACCOUNTING / AUDIT / CONTROL
Ce cours apparaît dans les formation(s) suivante(s)
Diplôme IÉSEG (Bac +5) Programme Grande École
- Crédits ECTS: 2.00
Responsable(s)
Y.DU
Intervenant(s)
Yan DU
Présentation
Prérequis
Students entering this course should have attended prior an introductory course on accounting.
Objectifs
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.
-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.
Présentation
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
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
Organisation
Type | Amount of time | Comment | |
---|---|---|---|
Présentiel | |||
Cours interactif | 16,00 | ||
Travail personnel | |||
Charge de travail personnel indicative | 10,00 | ||
Group Project | 15,00 | ||
Autoformation | |||
Lecture du manuel de référence | 9,00 | ||
Overall student workload | 50,00 |
Évaluation
Control type | Duration | Amount | Weighting |
---|---|---|---|
Contrôle continu | |||
Participation | 16,00 | 1 | 10,00 |
Autres | |||
Projet Collectif | 0,00 | 1 | 60,00 |
exposé | |||
exposé | 0,00 | 1 | 30,00 |
TOTAL | 100,00 |
Ressources
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 -
N.G.O'Connor. Management Control of Multinational enterprises in China, McGraw-Hill, 2006 -
Ressources Internet