Abstract : Most of the industrial companies are currently performing a change of paradigm that places knowledge, immaterial resource by excellence, before material resources. The presented research works enlighten the scientific fields of knowledge management and knowledge engineering, which give methodological and technical answers to tackle this resource. We focus on the exploitation mode of knowledge through concrete objects (documents, information system). In this context, a conceptual model is proposed in order to structure the tools that support knowledge in an organisation. This model is mainly adapted to companies having a process view of their business, as prescribed by the ISO9000. The model is evaluated according two axes. The first axe evaluates the descriptive capacity of the model. We demonstrate that the concept of facet classification used fits the needs of being enough precise and complete to be adapted to many applications. To this end, we test this concept in the field of knowledge engineering and we propose a first demonstrator performing automatic exchanges between parameterised knowledge objects. The second axe evaluates the aptitude of the proposed conceptual model to support the creation of an information system that contributes to a knowledge management approach. A demonstrator that implements this model is proposed and gives a concrete set of capabilities.