For its strategy to be  successful,  an  organization  must  execute  it  effectively.  For that purpose, driving  performance systems help managers ensure that their decisions and results are consistent and aligned with their organization's strategic objectives and key success factors. Participants will develop their ability to design an integrative approach to performance management and measurement, addressing  how  the  organization  is  structured  and  decision-making  is  allocated,  how  performance is measured through financial as well as non-financial key performance indicators (KPls), and how performance measurement systems affect behaviors and decisions. 

The learning objectives are the following:

  • Assess  and  recommend  the  organizational  structure  and  control  mode  that  effectively  allocate  decision-making.
  • Drive performance through financial indicators and variance analysis.
  • Drive performance through non-financial KPIs
  • Identify behavioral effects of performance measurement.


  • An integrative approach that includes the allocation of decision-making, the selection of relevant financial as well as non-financial key performance indicators (KPls), the awareness of behavioural effects.
  • Experience  sharing:  you  will  use  and  share  your  experience  in  a  teamwork  on  a  “driving performance”  topic.  You  will  join  a  group  of  Participants  of  the  Executive  MBA,  formed  of  participants  coming  from  multiple  companies.  You  will  benefit  from  the  others  experiences  and  diversified backgrounds and industries.
  • A  multidisciplinary  pedagogical  approach: The  acquisition  of  concepts  is  based  on  readings,  lectures, case studies and discussions. In addition, you will analyze the performance driving system of a business unit that you know and work in a team on a «Driving performance» topic.


Managers, controllers, who are concerned with the implementation of performance driving systems, and the alignment of decisions with strategic objectives 



  • Identify the strengths and weaknesses of different organizational forms
  • Allocate decision-making to appropriate responsibility centers. 
  • Determine the control modes that can be implemented to drive performance and align behaviors and decisions
  •  Calculate and break variances down
  • Interpret variances relatively to strategic objectives. 
  • Identify the limitations of financial-only performance measurement systems. 
  • Determine performance indicators that are consistent with strategy and key success factors. 
  • Design and adapt a Strategy Map and a Balanced Scorecard in a given strategic context. 
  • Identify the effects of performance measurement systems on motivation, and decisions, and managerial performance. 
  • Assess the impact of interdependencies and transfer pricing on managerial performance.


Figures for 2023-2024 :

  • Net promoter score: 55
  • Participant satisfaction (course): 4.7/5
  • Success rate: 96% (February 2024 jury)

Last updated on 03/30/2024