Within the business there are thousands of means of action to participate actively in the market, with the idea and be able to acquire increased resources, which indirectly represents anger better position in society by promoting economic development through diversification and increased market activity. One of the means currently used to participate in the market looking to generate more resources are factoring companies, which in its action, mainly the acquisition of receivables to a third party, ie through factoring a dealer contract or any company or manufacturer gives the customer base to the factor, that is, factoring companies, all this is done with a previous study of credit and factoring companies give their customers an amount or amounts on account of all invoices and documents that symbolize a credit or debt overhang, but with a deduction of a percentage, which would be possible they would gain factoring companies. Certainly factoring companies and contracts arising from their activities are an excellent way to move the economy through a monetary impulse, which brings the investment of capital and then seeks the cancellation of different debts which puts back into circulation the money, of course this may mean a risk to the factoring companies, as they acquire the burden of performing many actions to recover the capital invested in those materials that make up a credit claims. In many cases factoring companies with the idea of seeking guarantees and to replenish the capital invested in credit claims typically agree stewardship, which constitute a warranty, which gives responsibility to the company which acquired the rights to credit, however there are many other instances in which no pacta the responsibility for payment of the receivables purchased. Factoring companies in their action seen in a more perform the following specific activities: First purchase accounts receivable from a company, through a contract of sale of receivables or by endorsement, such rights by paying in advance and taking certain conditions established by persons involved in the contract.

After the purchase of credit rights, factoring companies assess the condition of the debtors and indicates its customers of the change of state of solvency of the same. Factoring companies must make the custody, administration and the various steps for the recovery of the portfolio has been acquired by the factoring contract. The factoring company should reimburse its customers the remainder, in cases which do not give discounts, refunds or payment adjustments. It is also within his act to inform different transactions because of bills..