Performance Management

5.00 credits

30.0 h

Teacher(s)

Provost Anne-Catherine;

Language

French

Prerequisites

Strategic Marketing

Main themes

This course aims to familiarize students with decision support tools and more particularly with performance management tools such as the balanced scorecard and the role it plays in the control and planning of strategic objectives.

Learning outcomes

At the end of this learning unit, the student is able to :

Competencies
Given the « competencies referential » linked to the LSM Master in Management and in Business Engineering, this course mainly develops the following competencies:

1.1 – 1.2 – 1.3
2.1 – 2.2 – 2.3 - 2.4
3.1 – 3.2 – 3.3 – 3.4 – 3.5
5.1 – 5.2 – 5.3
6.1 – 6.2
8.1 – 8.2 – 8.3
9.1 – 9.2 – 9.3 – 9.4

Learning Outcomes
At the end of this learning unit, the student is able to:

Identify the strategic objectives of an organization and define key performance indicators;
Develop a performance measurement and control tool based on the balanced scorecard and adapting it to specific contexts;
Explain if and how the dashboard can help the company improve its performance;
Be critical;
Adopt a professional attitude (work independently and responsibly).

Bibliography

HORNGREN C., BHIMANI A., DATAR S., FOSTER G. Contrôle de gestion et gestion budgétaire, Pearson Education, 4ème édition, 2009.
KAPLAN R., NORTON D. (1996), The Balanced Scorecard, Translating Strategy into Action, HBS Press.
KAPLAN R., NORTON D. (2004), The Strategy Map, Converting Intangible Assets into Tangible Outcomes, HBS Press.
OOGHE H, VANDER BAUWHEDEN H., VAN WYMEERSCH C., Traité d'analyse financière. Anthemis, 2022.

Teaching materials

GUERRA F., Pilotage stratégique de l’entreprise, le rôle du tableau de bord prospectif, Éd. de Boeck, collection Comptabilité, Contrôle & Finance, 2007.

Faculty or entity

CLSM

Programmes / formations proposant cette unité d'enseignement (UE)

Title of the programme

Sigle

Credits

Prerequisites

Learning outcomes

Master [120] in Management

GESM2M