Split a file into several ones with dd

To split quickly a file in several ones (for greatest management, better legibility ...), the dd command can be used.

To create the /path/to/my/destination/file with the first N MBytes of the /path/to/my/source/file:
dd if=/path/to/my/source/file of=/path/to/my/destination/file bs=1048576 count=N