Polarimetry allows one to study the changes induced by a physical system in the polarization of electromagnetic waves. As its optical response is greatly affected by the polarization state and wavelength of the incident light, a class of powerful polarimeters has been developed to measure the polarimetric response of a sample over a wide spectral band. Such a device, therefore, enables one to greatly increase the number of data about the sample of concern. The spectropolarimeter we developed and implemented is operating with a pulse source. Moreover, by running a novel and theoretical model to describe the compensated waveplates used we focused on the reduction of systematic errors. This model takes into consideration the elliptical birefringence of each rotating device. In doing so, the precision currently given about the Mueller matrix elements is drastically improved. Simulations enabled us to, first, determine the measurement error on each element of the sample-free Mueller matrix, and then to adopt a method of calibration. Experimental results and corrections highlighted the interest of taking elliptical birefringence and dichroism into account. This calibration procedure led us to develop a compensated-waveplate characterisation bench. Then, a statistical study permitted us to greatly reduce and quantify the residual errors inherent in a measurement.