Demonstrate how to change the various cultural dimensions of a company in difficulty is a vector of its performance and its sustainability that is the main objective of this communication. The success of the cultural change that has come now that we have analyzed the main steps implemented gradually since 1990 is the flagship model which can draw all SMEs questioning the resources needed to become effective. This process of change, with taking head on collective action, and the use of new management techniques and management adapted to the Moroccan culture, allows the construction of a harmonious corporate culture. This construction is spearheading the tool par excellence, the sine what none, to initiate and sustain this performance.
It is undeniable that entrepreneurship generates wealth and economic growth. Or the number of new entrepreneurs is below expectations and efforts to maintain employability fight poverty and provide social opportunities. All it makes sure that the awareness and support of youth entrepreneurship proves important. It is in this framework that fits our work. This is a study of training - entrepreneurship action with engineering students. Our main objective is to develop the students the spirit of creativity, initiative and teamwork in order to build a business plan leading to the development of a coherent and realistic business plan. Based on the pedagogical approach "Learning by doing", we try in this article to see the nature of knowledge and skills acquired by these students actually attending the training and know its impact on how they act and to behave as future entrepreneurs.