F5PG0225 - Management control in international environment - Cours magistral

The objective of the course is twofold :

- Giving an understanding the particularities for controlling foreign operations

- Providing an overview of how to implement, understand and use performance measurement systems in a multinational

1. The setting up of foreign operations : choice of structure and the impact on control

2. Exchange rate risk Management and hedging of transactions exposure

3. Accounting of foreign operations

4. Foreign financial statement translation (IAS 21)

5. Capital budgeting for multinational and political risk

6. Performance evaluation of multinational operations

7. Transfer pricing

8. International taxation

Nom	Management control in international environment
Nom abrégé	UP1-C-ELP-F5PG0225-01
Enseignants	Guelaud Olivier
Groupes utilisateurs inscrits	Consultation des ressources, participation aux activités : [2025] MPF50G - Master 2ème année Professionnel Contrôle de gestion et pilotage de la performance (diploma-MPF50G-2025) Consultation des ressources uniquement : aucune cohorte inscrite.

Élément pédagogique	UP1-C-ELP-F5PG0225 - Management control in international environment
Chemin complet	> Année 2025-2026 > Paris 1 > École de management de la Sorbonne > M2 Pro Contrôle de gestion et pilotage de la performance > Semestre 4 > UE 2 : Finance & international environment > Management control in international environment