Code
MGYF STR 5933
Level
M2
Field
Stratégie
Language
Anglais/English
ECTS Credits
2
Class hours
28
Total student load
40
Program Manager(s)
Department
- Management, Marketing et Stratégie
Educational team
Introduction to the module
Modern performance measurement has evolved far beyond traditional financial accounting to become the primary engine of strategic agility. In today’s volatile business environment, the ability to transform abstract strategy into measurable outcomes is a critical competency for senior leaders. This course explores the fundamental link between organizational design and value creation, shifting the focus from simply "counting results" to building a robust performance architecture. By integrating frameworks such as the Balanced Scorecard, Objectives and Key Results (OKRs), and the North Star Metric, students will learn how to design data-driven systems that ensure a company’s structure remains perfectly aligned with its strategic trajectory.
In the real case study, students step into the role of Business Strategy & Growth Advisors for an early-stage startup. Because these ventures often lack historical data, the challenge is prospective: you must build a performance roadmap from "Day Zero." This involves modeling a three-year growth trajectory—from initial Product-Market Fit to industrial scale—while mapping complex sales pipelines and conversion funnels. By designing actionable dashboards and selecting KPIs tailored to specific maturity stages (Validation, Traction, Scale), participants will demonstrate how a well-conceived measurement system acts as a compass, enabling founders to make informed decisions and navigate the high-stakes journey from a reproducible model to a scalable enterprise.
Learning objectives/Intended learning outcomes
- 6.4 - Audit the associated risks by mobilising strategic analysis and decision-making tools, identifying and assessing the weaknesses/risks associated with the tools used, in order to recommend sustainable management solutions.
Content : structure and schedule
Session 1. Theoretical Foundations: Strategic alignment, the "strategy-structure" fit, and Business Model diagnosis.
Session 2. Defining Success: The North Star Metric (NSM) and the OKR (Objectives & Key Results) framework.
Session 3. Growth Modeling: Modeling the 3-year trajectory (Validation → Traction → Scale).
Session 4. Sales Pipeline Mapping and conversion funnels (AARRR).
Session 5. Metrics & Decisions: Selecting 5 to 8 actionable KPIs based on the company's maturity stage
Session 6. Performance Measurement Tools: Workshop on Dashboard design (DataViz, Looker Studio, Notion)
Session 7. Go-to-Market & Scale: Forecasting the sales pipeline, Customer Acquisition Cost (CAC), and Lifetime Value (LTV).
Session 8. Final Pitch: Defense of the performance architecture before the startup founders
Sustainable Development Goals
Industrie, Innovation et Infrastructure (9)
Number of SDG's addressed among the 17
1
Learning delivery
synchrone
Pedagogical methods
Seminaires / Lectures
Etudes de Cas / Case Studies
Eléments d'étude en ligne / Online Learning Component
Débats / Debates
Evaluation and grading system and catch up exams
Final exam (CF): 60% individual evaluation (Theory questions / Mini case study)
The final grade may be adjusted based on individual participation (lateness, unexcused absences, etc.).
Resit (CF2): Theory questions / Mini case study. The grade is capped at 10/20.
In the event of failure to pass the resit (CF2), an extension of studies may be granted by the academic board.
Module Policies
Professor-Student Communication
● The professor will contact the students through their school email address (IMT-BS/TSP) and the Moodle portal. No communication via personal email addresses will take place. It is the student responsibility to regularly check their IMT-BS/TSP mailbox.
● Students can communicate with the professor by emailing him/her to his institutional address. If necessary, it is possible to meet the professor in his office during office-hours or by appointment.
Students with accommodation needs
If a student has a disability that will prevent from completing the described work or require any kind of accommodation, he may inform the program director (with supporting documents) as soon as possible. Also, students are encouraged to discuss it with the professor.
Class behavior
● Out of courtesy for the professor and classmates, all mobile phones, electronic games or other devices that generate sound should be turned off during class.
● Students should avoid disruptive and disrespectful behavior such as: arriving late, leaving early, careless behavior (e.g. sleeping, reading a non-course material, using vulgar language, over-speaking, eating, drinking, etc.). A warning may be given on the first infraction of these rules. Repeated violators will be penalized and may face expulsion from the class and/or other disciplinary proceedings.
● The tolerated delay is 5 minutes. Attendance will be declared on Moodle during these 5 minutes via a QR code provided by the teacher at each course start.
● Student should arrive on time for exams and other assessments. No one will be allowed to enter the classroom once the first person has finished the exam and left the room. There is absolutely no exception to this rule. No student can continue to take an exam once the time is up. No student may leave the room during an examination unless he / she has finished and handed over all the documents.
● In the case of remote learning, the student must keep his camera on unless instructed otherwise by the professor.
Honor code
IMT-BS is committed to a policy of honesty in the academic community. Conduct that compromises this policy may result in academic and / or disciplinary sanctions. Students must refrain from cheating, lying, plagiarizing and stealing. This includes completing your own original work and giving credit to any other person whose ideas and printed materials (including those from the Internet) are paraphrased or quoted directly. Any student who violates or helps another student violate academic behavior standards will be penalized according to IMT-BS rules.
Textbook Required and Suggested Readings
Smith (2024). Performance measurement and management: A strategic approach to business monitoring (5th ed.). SAGE Publications
Kaplan & Atkinson (2023). Advanced management accounting and strategic performance management (4th ed.). Pearson
Keywords
Performance Measurement; North Star Metric; Objectives & Key Results; KPIs; Dashboards; Go-to-Market; Forecasting