HEC-Ecole de gestion de l'Université de Liège
HEC-Ecole de gestion de l'Université de Liège

Elaboration d'un outil de diagnostic de santé des PME - Une offre à destination des fiduciaires

Michotte, Hélène ULiège
Promotor(s) : Van Caillie, Didier ULiège
Date of defense : 20-Jun-2016 • Permalink :
Title : Elaboration d'un outil de diagnostic de santé des PME - Une offre à destination des fiduciaires
Author : Michotte, Hélène ULiège
Date of defense  : 20-Jun-2016
Advisor(s) : Van Caillie, Didier ULiège
Committee's member(s) : Bils, Anne ULiège
Peere, Isabelle ULiège
Chalant, Patrick 
Language : French
Number of pages : 124
Keywords : [en] Failing company, failure path, causes of failure, SME, control system, dashboard, quantitative and qualitative approach, performance measurement, accountants
Discipline(s) : Business & economic sciences > Accounting & auditing
Target public : Other
Institution(s) : Université de Liège, Liège, Belgique
Degree: Master en sciences de gestion, à finalité spécialisée en Financial Analysis and Audit
Faculty: Master thesis of the HEC-Ecole de gestion de l'Université de Liège


[en] Failures are a concern to all companies, in Belgium and abroad as well, without exception. It is a well-known fact that the extinction of a company is a tragedy for its entrepreneurs, staff members and various other partners, as it also is for the economy of the country where it is settled.
The Belgian economic fabric is mainly made up of small and medium enterprises (SME). That is why BestValue, a company dealing with the transmission of companies, found it useful to develop a control system dedicated to performance measurement and failure control in such specific enterprises.
The more entrepreneurs will implement measuring tools to track and identify the first appearing risk indicators, in cooperating with their accountants, the better they will be armed to make decisions and try to correct the situation of their company before it is too late.
Thanks to the control system to assess small and medium companies’ health developed in this project, BestValue will offer the opportunity to accountants to get a better understanding of business failures and cope with them.
The process model hereby presented is based on accountancy and financial information analysis, with an additional qualitative approach.
This project-thesis has no intention to be comprehensive, but it mainly permits to encourage entrepreneurs and accountants to stand back from their company’s overall situation and use more control systems to prevent their possible failures.



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  • Michotte, Hélène ULiège Université de Liège > Master sc. gest., fin. spéc. fin. analysis & aud (ex 2e ma.)


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