The research conducted on strategic leasing management for the financing of new Congolese commercial enterprises was organised into two parts in this study. In the first part, we presented the theoretical data on strategic management and leasing in three chapters before discussing the theoretical heuristic data on business financing. In the first chapter, we explained the fundamental elements of strategic management from a theoretical perspective. We looked at the characteristics and types of management. Our objective was to clarify the meaning of strategic and operational management through strategies and to identify the decision-making processes known as praxeology. To better establish these concepts for practical application in the second part, we drew on two levels of management and mathematisation.
