Optimisation du processus administratif lié à la loi Tax Shelter au sein d'un groupe de cinéma verticalement intégré

Abstract

Umedia is a vertically integrated film group consisting of 200 employees spread across Brussels, London, Paris, Vancouver and Los Angeles. To date, it is one of the largest European audiovisual production groups. Umedia group results from the appearance of the Belgian law on Tax Shelter. This law is a tax incentive that allows to exonerate the profits that a company invests in the financing of an audiovisual / scenic work. In return, a part of the expenses related to the production of the work will have to be made in Belgium. The management challenge that was initially put to me, was to optimize the administrative process related to the Tax Shelter law within Umedia group. This process represents the backbone of the group and brings together different departments of different business units. This desire to rework the process models within the Tax Shelter activity of the company, is linked to the changes that the law has experienced since its entry into force on August 2, 2003. To carry out this mission, I mainly used the Business Process Re-engineering theory. Moreover, in its desire to grow, Umedia group decided to acquire in July 2015 the independent production company Nexus Factory. Then, in November 2016 Umedia decided to acquire the TV production company Be-FILMS. The analyses carried out to optimize the process studied made it possible to highlight a lack of synergy between the subsidiaries (important actors in the process) and the parent company. As a result, a subsidiaries integration methodology has been implemented. This methodology is mainly based on the specificities of the tax law of companies using Tax Shelter, as well as the scientific literature corresponding to mergers and acquisitions. Finally, in this thesis I will explain how I managed the change process throughout the project. Indeed, many steps have been taken during this innovation project to mitigate the resistance to change that could come from stakeholders.