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Sooner or later, each entrepreneur has to take a decision about his business. Some of them think about a cessation of trading while others want to sell their business. The second hypothesis will be the subject of this dissertation. But, in order to succeed better this complex step, a good preparation is necessary. 
The latter affects both the enterprise and the seller. That’s why, for each stage of this preparation, a quality support is needed. However, we often notice a lack of accompaniment. This is precisely the problematic which is going to be analyzed.
On the one hand, the psychological aspect of the seller is checked:
Is the transferor ready to sell his/her enterprise?
What are his/her objectives?
Did he/she consider his/her future?
On the other hand, this report will deal with all the things each entrepreneur has to take into account when selling his business. Different topics such as the staff, the evaluation, the transmission choice and other accounting, fiscal & judicial aspects will be discussed. These are the keys necessary to a good preparation of the enterprise. That way, the entrepreneur would probably get more out of the business transfer.
Finally, for a better understanding of the importance of the accompaniment, a concrete case of a commercial property’s sale is also analyzed. The problematic faced by an entrepreneur is presented. Considering this, I came to recommendations for improvement.
Through these pages, I hope entrepreneurs will find the keys and the help to succeed such a step in their professional life.

Cession d'netreprise --- Préparation --- Accompagnement --- PME & Fonds de commerce --- Business transfer --- Preparation --- Accompaniment --- SME & Commercial property --- Sciences économiques & de gestion > Comptabilité & audit