INTERNATIONAL MANAGEMENT CONTROL

The objective of this article is to demonstrate how to develop a management control system for a multinational enterprise (MNE). While the fundamental principles of management control can be applied in various contexts, the internationalization of business and operations introduces unique complexities that this article aims to explore. The article is divided into two sections: the first outlines the major challenges of internationalization, while the second presents the key elements to be considered in designing an international management control system.