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Economic agents face a number of difficulties, the most fundamental of which concerns access to financing. The problem of financing the actions of economic agents is a crucial issue, especially in developing countries where the capital market either does not exist or operates at a low level. In all cases, it is essential for the entrepreneur to assess the needs of his or her business and to consider the possible modes of financing: equity or debt. As a result, since internal sources of financing are often insufficient to meet major needs, economic agents are forced to resort to external debt. It is at this point that the evolution in the behavior and attitudes of economic players has prompted us to replace the traditional, static analysis of debt with a dynamic vision of debt policy, which has become, thanks to highly ingenious procedures, a genuine means of financing companies.