| 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 |
- Enseignant éditeur: Guelaud Olivier
Chemin ROF:
/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
Chemin ROFid:
/06/UP1-PROG-06-MPF50G-125/UP1-PROG-ELP-F5PGS425/UP1-C-ELP-F5MPG425/UP1-C-ELP-F5PG0225
Code Apogée: F5PG0225
Composante: École de management de la Sorbonne
Semestre: 4
Niveau: M2
Niveau LMDA: Masters
Niveau année: 5
Composition: Cours magistral
Diplôme: M2 Pro Contrôle de gestion et pilotage de la performance
Domaine ROF: [Sciences de gestion] Sciences de gestion
Type ROF: [M2]
Nature ROF: [5] BAC+5
Cycle ROF: [2]
Rythme ROF: [Continue,Initiale] continue,initiale
Langue: []
Mention: Contrôle de gestion et audit organisationnel
Spécialité: Contrôle de gestion et pilotage de la performance
Approbateur proposé Id: 268734
Approbateur effectif Id: 268734
Date validation: Tuesday, 9 September 2025, 5:41 PM
Url fixe: 06-M2-management-control-in-internat-environment
