292 страниц. 2010 год. LAP Lambert Academic Publishing Factoring is a complete financial package that combines working capital financing, credit risk protection, accounts receivable, book keeping and collection services. A growing number of companies offer factoring services. Factoring has become well established in developing countries, in particular in those that are highly industrialized. Factoring is now universally accepted as vital to the financial needs of small and medium- sized businesses. Factoring is simply a unique package of services designed to ease the traditional problems of selling on open account. Typical services include investigating the creditworthiness of buyers, assuming credit risk and giving 100% protection against write-offs, collection and management of receivables and provision of finance through immediate cash advances against outstanding receivables.