In a global context of constant change and evolution, companies must adapt to survive, maintain or increase their turnover, but above all, control their costs. This requires optimal management of productive assets. The IT sector is growing rapidly and offers many business opportunities. This professional thesis deals with the profitability and the choice of financing of an investment in IT solutions that help to recover debts and liabilities. This solution is a commercial product aimed at a large number of SMEs. It deals with the resources needed for the design and development phase, the estimation of the costs and the potential flows that the project could generate. It also deals with the different means of financing available for the realisation of the investment. It therefore aims to provide managers with the information they need to make decisions (whether or not to implement the project, the choice of financing method).