http://hdl.handle.net/2268.2/11099 Sun, 12 Apr 2026 17:28:32 GMT 2026-04-12T17:28:32Z http://hdl.handle.net/2268.2/25141 Title: Mémoire-projet Abstract: This thesis examines how the Procure-to-Pay (P2P) process at FN Herstal can be optimized while simultaneously strengthening internal control mechanisms. Operating in the defence sector, the company faces strict regulatory requirements, complex supply chains and high expectations regarding compliance, traceability and financial accuracy. In this context, the P2P process plays a central role in ensuring operational continuity, cost control and legal conformity. The research combines a comprehensive literature review with an empirical qualitative study based on semi-structured interviews with key stakeholders involved in the P2P cycle. The theoretical framework highlights three pillars: the definition and modelling of processes, the principles of process opmization, and the structure of internal control based on the COSO framework. Together, these elements provide a foundation for analysing the performance, risks and governance of the P2P process. The empirical findings show that the current P2P process is structurally sound and well-defined, but hindered by organisational, technical and human limitations. These include administrative complexity, heterogeneous practices, limited integration of IT tools, variable quality of purchase requests and a strong dependence on manual tasks. Despite these constraints, the process remains a key source of value creation through cost control, compliance assurance and interdepartmental coordination. The study identifies several levers for opmization: simplifying validation flows, clarifying roles and responsibilities, improving communication, strengthening training, and increasing automation, particularly in view of the future implementation of SAP and electronic invoicing. Internal control emerges as both a constraint and a performance driver. When aligned with COSO principles and properly integrated, it enhances data reliability, reduces errors and supports process efficiency. The thesis concludes that optimizing the P2P process requires a balanced approach combining operational improvements with a reinforced internal control environment. Future research could examine the long-term effects of SAP implementation, the evolution of internal control practices, or comparative analyses with other regulated industrial sectors. Tue, 20 Jan 2026 23:00:00 GMT http://hdl.handle.net/2268.2/25141 2026-01-20T23:00:00Z http://hdl.handle.net/2268.2/23972 Title: Mémoire-projet Abstract: Ce mémoire étudie comment l’entreprise Etilux a réorganisé son département commercial afin de renforcer sa performance dans un contexte de fragilité organisationnelle. Il s’appuie sur une revue de littérature, une analyse de données issues de Power BI et plusieurs entretiens internes. L’étude montre que la réorganisation a permis une meilleure couverture du territoire, une redéfinition des responsabilités et une relance de l’activité commerciale. Des pistes d’amélioration concrètes sont proposées pour structurer le suivi des indicateurs et accompagner le changement. Ce travail combine analyse stratégique et expérience professionnelle en alternance. Sun, 24 Aug 2025 22:00:00 GMT http://hdl.handle.net/2268.2/23972 2025-08-24T22:00:00Z http://hdl.handle.net/2268.2/23967 Title: Mémoire-projet Abstract: This thesis accompanies the strategic transformation of Actia Telematics Services, a Belgian company specializing in fleet management solutions. Historically operating under an indirect B2B2B model, ATS is now shifting toward a direct B2B approach to regain control over customer relationships, enhance the perceived value of its service offering, and strengthen its competitiveness in the Belgian market. The central research question guiding this thesis is the following: « How can ATS successfully transition to a direct B2B model through a differentiated service strategy in the Belgian fleet management solutions market ? » To answer this, a qualitative and exploratory methodology was adopted, combining a structured literature review on B2B service marketing, service-based differentiation, customer orientation, perceived value creation, and servitization models, with six semi-structured interviews conducted with both internal and external professionals. The findings reveal a shared ambition to build more direct, personalized, and value-driven relationships with end clients. However, key challenges remain, including limited internal structuring, insufficient tooling, CRM-ERP integration, and the need to foster a stronger customer-centric culture. By cross-analyzing internal feedback and external best practices within a SWOT framework, this study formulates three concrete and scalable recommendations: clarification of the offer, structuring customer relationships and mobilization of internal resources through improved coordination and governance. Each recommendation includes SMART objectives, KPIs, and conditions for operational scalability. Ultimately, this thesis provides both a strategic roadmap for ATS and an academic contribution to the understanding of servitization in B2B contexts. It highlights the organizational, relational, and cultural levers necessary for a successful shift to a direct service-driven model. Sun, 24 Aug 2025 22:00:00 GMT http://hdl.handle.net/2268.2/23967 2025-08-24T22:00:00Z http://hdl.handle.net/2268.2/23966 Title: Mémoire-projet Abstract: This master's thesis explores the strategic pricing policy of Les Cours Traiteur, a Belgian SME specialized in high-end catering services for corporate events. Operating primarily in the B2B sector, the company has experienced significant growth in recent years, with over 1,100 events managed in 2024 and a turnover exceeding €7 million. However, this growth has brought new challenges in pricing consistency, client segmentation, and value perception. The main objective of this research is to evaluate the effectiveness and perception of the company’s current pricing practices among its professional clients, and to propose data-driven recommendations for optimization. Drawing on a literature review covering value-based pricing, revenue management, and customer price sensitivity in B2B services, the research formulates hypotheses regarding price comprehension, acceptability, and its impact on commercial relationships. A quantitative methodology was applied through a structured online survey targeting 2024 B2B clients. The responses highlight key areas of concern: lack of transparency in quotations, varied expectations in terms of pricing flexibility, and limited price differentiation between client segments. Despite a high level of customer satisfaction, the results point to a need for more formalized and segmented pricing strategies. Based on these insights, recommendations are made to improve pricing communication, introduce clearer segmentation, and leverage internal sales performance data to support decision-making. Although the recommendations have not yet been implemented at the time of writing, a PDCA approach is proposed to ensure their future deployment and continuous improvement. This study contributes both to the academic understanding of pricing in personalized B2B services and to the practical development of a scalable pricing model adapted to the company’s strategic ambitions. Sun, 24 Aug 2025 22:00:00 GMT http://hdl.handle.net/2268.2/23966 2025-08-24T22:00:00Z