Impact de la gestion des risques sur le processus budgétaire dans le cadre des contrats de construction et élaboration d'un outil d'aide à la prise de décision

The Belgian construction sector was not spared by the 2008 financial crisis, and is still seriously affected by it. The market is currently characterized by a fall-off in activities, a pressure on prices and a significant number of bankruptcies. Consequently, companies have no other choice than engaging in harsh competition, even if it means diminishing drastically their profit margins in order to obtain some contracts. In such a context, companies must have at their disposal an efficient budgetary control in order to survive in such a risky sector as the construction one. The first objective of this work is to determine the way in which risk management can influence on budgetary control. For that purpose, the present state of knowledge of risk management and budgetary control is drawn up. The legislative and contractual influences on both these processes and the potential impact of public-private partnerships are analysed. The second objective of this work is to offer companies a tool enabling them to improve their budgetary control by means of an improved risk management. In order to be exploitable and valuable, such a tool must take into account the companies’ real needs and the weaknesses of their current processes. So as to identify these needs and weaknesses, the present state of the sector practices is drawn up by means of interviews carried out in 2013 among various companies of the sector. The gathered data are analysed on the basis of an analytical grid made up of criteria resulting from the present state of theoretical knowledge. The elaboration of the tool itself relies on theoretical knowledge and the present state of practices. This work shows that an efficient risk management ensures a better control of the costs of a project and a more accurate knowledge of the risk taken when agreeing to work for a given price. It offers a scalable decision-making tool, structured around nine phases, including: an adjustable technique of risk management meeting the theoretical recommendations as well as taking into account the companies’ real needs; and a budgetary control that comes along with risk management in order to better assess the costs and the risk-taking.

Grantor dc:publisher

ULiège - Université de Liège

Year dc:date

2013

Author dc:creator

• Marville, Grégoire

• risk management
• construction
• decision-making tool
• gestion des risques
• outil d'aide à la décision
• Law, criminology & political science
• Business & economic sciences
• Droit, criminologie & sciences politiques
• Sciences économiques & de gestion

Language dc:language

fr

Identifier

info:hdl:2268/159584

OAI identifier oai:identifier

oai:orbi.ulg.ac.be:2268/159584