Ministère de l’Enseignement Supérieur et de

la Recherche Scientifique Université de

Sousse
Institut Supérieur de Gestion de Sousse

Les perspectives du BSC

et La carte stratégiques
Élaboré par :
Cherif Imen
Zahra Arij
Younes Imen

Année universitaire : 2022/2023

 Plan

01 Définition du BSC

02 Les perspectives du BSC

03 Présentation de la carte stratégique

et ses étapes 04

04 La relation entre la BSC et la carte

stratégique
2
01

Définition du BSC

3
La Balanced Scorecard (BSC) ou le tableau de
bord prospectif est une approche de gestion
stratégique conçue par Robert Kaplan et David
Norton qui identifie quatre perspectives clés
pour aider les entreprises à atteindre leurs objectifs
commerciaux et à mettre en place leurs stratégies.

4
La BSC est :
 Un système de mesure de la
performance
 Un système de gestion stratégique
 Un outil de management du
changement

5
 02

Financière Clients Processus interne Apprentissage

Les perspectives du
et croissance
BSC

6
 Présentation du BSC
Comment devrons-nous satisfaire les
actionnaires? Financier
Objectifs Mesures Cibles Initiatives

Comment le client nous regarde-t-il? Travaillons-nous d’une façon efficiente?

Clients Vision
Processus interne
Objectifs Mesures Cibles Initiatives et Objectives Mesures Cible Initiatives
Stratégi s
e

Comment assurer la pérennité de l’organisation?

Apprentissage et croissance
Quels sont les opportunités et les défis
futurs?
Objectifs Mesures Cibles Initiatives
7
1
Les 4 dimensions de la BSC
Comment devrons-nous satisfaire les
actionnaires?
Financier
Objectifs Mesures Cibles Initiatives

Satisfaisons-nous les besoins des Quels processus Que devons-nous

clients? peuvent créer de maîtriser?
Comment le client nous regarde-t- Travaillons-nous d’une façon
il? la valeur pour nos efficiente?
Clients clients?
Processus interne
Objectifs Mesures Cibles Initiatives
Vision
et Objectives Mesures Cible I itiatives
s n
Stratégi
e
Comment
Comment servirons- assurer la Comment continuerons-nous
nous les clients dans le pérennité de à améliorer et à créer la
futur? l’organisation? valeur?

Apprentissage et croissance
Quels sont les opportunités et les défis
futurs?
Objectifs Mesures Cibles Initiatives
 Perspective financière

La perspective financière
prend en compte des
paramètres financiers tels
que les revenus, les bénéfices
et le retour sur
investissement
8
 Perspective client

La perspective du client se
concentre sur la satisfaction
et la fidélisation de la
clientèle, ainsi que sur la
part de marché et la
croissance.
9
Perspective processus
interne

La perspective de processus
internes examine l'efficience
et l'efficacité des opérations
et des processus d'une
organisation

10
 Perspective apprentissage
et croissance
La perspective d'apprentissage et de
croissance tient compte de la capacité de
l'organisation à innover et à s'améliorer
au fil du temps, y compris la formation
et le perfectionnement des employés,
l’amélioration du système d'information,
la gestion des connaissances et la culture
organisationnelle.
11
 03

présentation de La
carte stratégique et
ses étapes

12
 Définition
La Strategy Map ou la carte stratégique est un outil visuel qui permet
de représenter la stratégie de l'entreprise en reliant les objectifs de
chaque perspective clé de la Balanced Scorecard dans une vue globale.
Elle permet de mieux comprendre comment les objectifs
interdépendants se lient les uns aux autres et comment ils contribuent à
la vision de l'entreprise.

13
Understanding the problem

Mars Jupiter Saturn

Despite being red, Mars Jupiter is the biggest It’s composed of
is a cold place planet of them all hydrogen and helium
Awesome
words
Main competitors
Saturn Jupiter Mercury Venus Mars
Our process
Mercury Saturn
Mercury is the Saturn has several
smallest planet rings

Day 1 Day 2 Day 3 Day 4

Jupiter Mars
It’s the biggest planet Mars is actually a
of them all cold place
Market research
Evolution Share

To modify these graphs, click on them, follow the

link, change the data and paste the new graphs
$350,000,000
TOTAL REVENUE IN THE SECTOR
here, replacing these ones
Analysis

Mars
Despite being red, Mars is a
very cold place

Mercury Venus
Mercury is the closest planet to Venus has a beautiful name, but
the Sun it’s terribly hot
Testimonials
“Mercury is the closest planet to
the Sun and the smallest one in the
Solar System”
—Helena Patterson

“Venus has a beautiful name and is

the second planet from the Sun. It’s
terribly hot”
—John Doe
Our consultants

Jane James John Smith

Here you can talk a bit Here you can talk a bit
about this person about this person

Peter Doe Lisa Walker

Here you can talk a bit Here you can talk a bit
about this person about this person
A picture is worth a
thousand words
Target audience
Gender Age

40% Women 60% Men 40% 25-35 60% 36-45

Interests
Our partners

Saturn Venus Jupiter

Saturn is composed Venus has a very Jupiter is a gas giant and
mostly of hydrogen and beautiful name, but it’s the biggest planet of
helium terribly hot them all
126,785,732
Big numbers catch your audience’s attention
Upcoming goals

Goal 1 Goal 2 Goal 3

Neptune is the Venus has a beautiful Despite being red,

farthest planet from name, but it’s hot Mars is actually a
the Sun cold place
Table of data and results

Mass Diameter Gravity

Mercury 0.06 0.38 0.38

Jupiter 0.11 0.53 0.38

Neptune 25.2 8.3 0.94

Saturn 95.2 9.4 1.16

Percentages

80% 30%
Mercury is the closest planet Jupiter is the biggest planet
to the Sun of them all
A picture always
reinforces the concept
Images reveal large amounts of data, so
remember: use an image instead of a long
text
 “This is a quote, words full of
wisdom that someone important
said and can make the reader get
inspired”
—Someone Famous
Strategy and steps to follow
1 Mercury

Strategy 1
2 Jupiter

Goal

3 Saturn
Strategy 2

4 Mars
Awards

Mercury Mars
Mercury is the closest Despite being red, Mars is
planet to the Sun a cold place

Jupiter Venus
Jupiter is the biggest planet Venus is the second planet
of them all from the Sun
Tablet app

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