• To be able to implement financial and non-financial performance measurement tools in line with the strategy
  • To be able to set up a Balanced Scorecard
  • To know the advantages, but also the limitations and their effects on behaviour and decisions


  • An alignment of measurement systems and performance management on business strategy
  • A reflection on the effect on managers' behaviours with evidence of adverse effects


Heads of units, subsidiaries, control system designers.


Monitoring performance through financial control
  • Financial ratios and indicators
  • From budget control to variance analysis
  • The use of variance analysis to drive strategic performance
Behavioural effects of financial indicators
  • Limits and effects of solely financial management
  • The pitfalls and difficulties of internal sales prices
  • The difficulty of setting goals
Non-financial performance management
  • Logic of non-financial indicators and KPIs (Key Performance Indicators)
  • Link between indicators and strategy
  • Implementation in dashboards and Balanced Scorecards
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