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002-038 - Introduction To Factoring

Factoring is a method of financing a business operation. Money is raised on one of the key assets of the small/medium enterprise - Sundry Debtors. The paper explains the factoring company makes an advance against individual debtor's invoices, normally within forty-eight hours of the invoices being ...Read more
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Factoring is a method of financing a business operation. Money is raised on one of the key assets of the small/medium enterprise - Sundry Debtors.

The paper explains the factoring company makes an advance against individual debtor's invoices, normally within forty-eight hours of the invoices being presented to the factoring company. A fee is charged for this - but the real benefit is that the SME has the use of cash for a considerable period of time earlier than what would have happened if the business has waited for its customer to make payment - say in 65 days time.

The paper analyses the benefits and costs of factoring under the following headings:

  • What Is Factoring?
  • Factoring Overview
  • How Does Factoring Work?
  • "Alternative Method Of Factoring"
  • Benefits Of Factoring
  • What Do You Do With The Money?
  • Using Key Asset On The Balance Sheet/Sundry Debtors
  • Acceptance Of Factoring
  • Factoring Is Large Business
  • Information Required By Factorer