01244nam a2200169Ia 4500001000700000003000400007008004500011010001100056041001400067100001900081245007600100260003300176300001100209505082700220650001901047082000801066000221LIB220712b1993        py ||||| |||| 00| 0 spa d  a000221  aEspañol  aHawkins, David  aThe business of factoring: a guide to factoring and invoice discounting  bMcGraw-Hill,aLondon :c1993  a247 p.0 aForeword, Factoring and invoice discounting, What is factoring?, Invoice discounting, Who are the factors?, Who are the clients?, Some general themes, An industry in the making, Early days, Back to Europe, The industry today, The services, Trade credit and factoring, The full factoring service, Credit control and advice, Collection, Full factoring - who need it?, Recourse factoring, Invoice discounting, Management buy-outs, Agency or bulk factoring, Maturity factoring, Export factoring, The costs, Is factoring expensive?, Risks, security and law, Customer risk, Client risk, Financial weakness, Who cannot factor?, Reservation of title, The factor's security, Accounts and accounting, Sales ledger accounting, Client accounting and payment availability, Client's audited accounts, Some cases in point, XYZ limited, A  aADMINISTRACION  a650