In the context of acoustic discretion of naval ships, this thesis contributes to the modelling of viscoelastically damped structures by means of thin constrained layers. In order to optimize and design the structure and the damping material, a predictive and efficient numerical tool is desirable. Firstly, a characterization and modelling strategy of the behaviour of viscoelastic materials is proposed. A shifting procedure of DMA measurements based on the fulfillment of the Kramers-Kronig relations is developed in order to build master curves of the material which are consistent with the causality principle. Secondly, a finite element code is developed, and vibration experiments are realized in order to validate the finite element modelling of structures with viscoelastic materials. In the case of thin constrained viscoelastic layers applied to a structure meshed using brick elements, two interface finite elements are developed, which facilitate parametric studies. Finally, two families of reduction methods adapted to the calculation of the frequency response of structures highly damped by viscoelastic materials are studied: modal projection methods and Padé approximants reconstruction method. The advantages of the proposed methods, in the frame of parametric studies for the optimization of the acoustic performances of constrained viscoelastic layers, are highlighted through two applications.