Code
MPYF STR 6440
Level
M2
Field
Stratégie
Language
Français/French
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 main driver of strategic agility. In today’s volatile environment, the ability to turn abstract strategy into measurable results is a critical leadership skill. This course explores the fundamental link between organizational design and value creation, shifting the focus from simply “counting outcomes” to building a robust performance architecture. By integrating frameworks such as the Balanced Scorecard, Objectives and Key Results (OKR), and the North Star Metric, students will learn to design data-driven systems that ensure a company’s structure remains fully aligned with its strategic trajectory.
In the real case study presented during the course, students take on the role of Business Strategy & Growth Advisors for an early-stage startup. Because these companies often lack historical data, the challenge is forward-looking: 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 sales pipelines and complex conversion funnels. By designing actionable dashboards and selecting key performance indicators (KPIs) suited to each maturity stage, Validation, Traction, and Scale, participants will show how a well-designed measurement system acts as a compass, helping founders make informed decisions and navigate the high-stakes path from a repeatable model to a scalable company.
Learning goals
- 6. Concevoir et/ou piloter des solutions de gestion innovantes en veillant à garantir une création de valeur soutenable pour toutes les parties prenantes
Learning objectives
- 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.
Course Learning objectives
1. Identifier et expliquer les principaux cadres de mesure de la performance (Balanced Scorecard, OKR, North Star Metric) et leurs composantes clés.
2. Analyser un business model et diagnostiquer l’alignement entre stratégie, structure organisationnelle et système de mesure de la performance.
3. Concevoir une architecture de performance data-driven (NSM, OKR, KPI) alignée sur la trajectoire de croissance à 3 ans d'une start-up.
4. Évaluer la pertinence et l’efficacité d’un système de KPI et de dashboards pour guider les décisions stratégiques d’une entreprise en phase de Validation, Traction et Scale.
5. Appliquer des principes de business intelligence en utilisant Power BI pour construire, à partir de données brutes, des tableaux de bord interactifs.
1. Identify and explain the main performance measurement frameworks (Balanced Scorecard, OKR, North Star Metric) and their key components.
2. Analyze a business model and diagnose the alignment between strategy, organizational structure, and the performance measurement system.
3. Design a data-driven performance architecture (NSM, OKR, KPI) aligned with a startup’s three-year growth trajectory.
4. Evaluate the relevance and effectiveness of a KPI and dashboard system in guiding strategic decisions for a company in the Validation, Traction, and Scale stages.
5. Apply business intelligence principles using Power BI to build interactive dashboards from raw data.
Content : structure and schedule
Session 1. Theoretical foundations: strategic alignment, the strategy-structure relationship, and business model diagnosis. -> SDG 8.2
Session 2. Defining success: North Star Metric (NSM) and the OKR (Objectives & Key Results) framework. -> SDG 8.3
Session 3. Growth modeling: modeling the 3-year trajectory (Validation → Traction → Scale). -> SDG 9.2
Session 4. Mapping the sales pipeline and conversion funnels (AARRR). -> SDG 8.2
Session 5. Metrics & decisions: selecting 5 to 8 actionable KPIs by company maturity stage. -> SDG 8.4
Session 6. Performance measurement tools: dashboard design workshop (DataViz, Looker Studio, Notion). -> SDG 9.c
Session 7. Go-to-market & scaling: anticipating the sales pipeline, CAC (customer acquisition cost), and LTV. -> SDG 9.3
Sustainable Development Goals
ODD 8 & 9
Justification for SDG 8 – Economic Growth and Productivity (Sessions 1, 2, 4, and 5)
These sessions focus on sustainable economic growth levers for startups through strategic performance management tools.
Session 1 – Theoretical Foundations (SDG 8.2): Strategy-structure alignment and business model diagnostics boost productivity through organizational diversification and innovation.
Session 2 – North Star Metric and OKR Framework (SDG 8.3): These frameworks foster productive entrepreneurship and innovation by defining measurable objectives aligned with inclusive growth.
Session 4 – Commercial Pipeline Mapping (AARRR) (SDG 8.2): Funnel mapping optimizes conversions, supporting enhanced productivity through modernized processes.
Session 5 – Actionable KPIs (SDG 8.4): KPI selection by maturity stage improves employment quality and SME economic sustainability.
SDG 8 is justified as these tools transform data into strategic decisions, creating economic value for startups in critical growth phases.
Justification for SDG 9 – Industrial and Digital Innovation (Sessions 3, 6, and 7)
These sessions emphasize technological and infrastructural innovation to scale enterprises.
Session 3 – 3-Year Growth Modeling (SDG 9.2): The Validation→Traction→Scale trajectory strengthens productive infrastructure for innovative SMEs.
Session 6 – Performance Measurement Tools (SDG 9.c): The Looker Studio workshop democratizes access to analytical ICT, promoting inclusive digital technology adoption.
Session 7 – Go-to-Market & Scale (SDG 9.3): Pipeline financial forecasting supports SME access to resources for sustainable industrialization.
SDG 9 is essential as the course operationalizes innovation through dashboards and modeling that make startups technologically resilient and scalable.
Number of SDG's addressed among the 17
2
Learning delivery
synchrone
Pedagogical methods
Seminaires / Lectures
Etudes de Cas / Case Studies
Eléments d'étude en ligne / Online Learning Component
Débats / Debates
Seminars / Lectures
Case studies
Online learning component
Debates
Evaluation and grading system and catch up exams
Continuous assessment: 40% group case studies
Final exam (CF): 60% individual assessment (course questions / mini case study)
Resit exam (CF2): mini case study.
The current academic regulations serve as the reference document.
If the final grade for a module is below 10 out of 20, a resit will be organized and will count for 100% of the final grade. The resit exam will consist of an individual research, reflection, and application paper, or an oral exam, on a topic covered in the course.
Any assignment submitted after the deadline will receive a grade of 0.
Grades may be adjusted individually based on participation, including unexcused lateness or absences, classroom behavior, etc., in the form of bonus or penalty points.
Punctuality and attendance are integral to the shared learning environment. They reflect respect for the instructors’ work, the group dynamic, the school’s standards, and the professional attitude expected of students.
Any unexcused absence for a half-day of class will result in a one-point deduction from the final grade of the relevant module. This penalty may also apply to any unexcused lateness. In cases of repeated lateness or absences, the number of points deducted may be increased to ensure the smooth running of the course.
Module Policies
The current academic regulations serve as the reference document.
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 or by videoconference 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.
● No delay is tolerated. Attendance will be declared on Moodle 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