A French-language professional study of enterprise flow management, this work examines how organizations model, analyze, and simulate operational processes. It is aimed at readers interested in business logistics, production systems, and the practical use of simulation methods to understand bottlenecks, resource use, and workflow behavior within companies. The book presents flow management as a structured business problem, connecting operational decision-making with modeling techniques that can help managers evaluate alternatives before changing real systems. Its focus is practical rather than theoretical alone, emphasizing how simulation can support clearer analysis of complex enterprise processes and improve planning, coordination, and performance assessment.