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Uno de los escollos habituales a los que se enfrentan las empresas es la dificultad de cobrar puntualmente de sus clientes. Otra de las dificultades comunes de muchas compañías es cómo conseguir un flujo de cobros constante que les permita funcionar sin tensiones de liquidez. Y un tercer problema que frecuentemente tienen las empresas son los cuantiosos gastos financieros provocados por la morosidad de sus deudores y las pérdidas causadas por los créditos fallidos. No obstante todavía son muchas las empresas que bajo una visión simplista consideran que la función primordial que tienen que desarrollar es vender y piensan que mientras las ventas vayan bien, la empresa va bien. Sin embargo estas empresas se olvidan de una cuestión primordial: el cobro puntual de las ventas; por lo que a pesar de que han conseguido un buen nivel de facturación, tienen graves problemas de tesorería, sus beneficios finales no son los que se esperaban y su rentabilidad es más baja de la prevista. No hay que olvidar que la rentabilidad de todo negocio depende en gran medida de la duración del período de maduración del dinero, es decir, del tiempo que transcurre entre que el dinero sale de la empresa hasta que vuelve. El libro explica cómo acelerar al máximo la entrada de los cobros, lo que permite optimizar la tesorería, disminuir las necesidades de financiación y reducir los gastos financieros. Además este libro proporciona a los lectores unos conocimientos prácticos de cómo recobrar los impagados y negociar con deudores y morosos. Pere J. Brachfield, presidente de la Federación Europea de Credit Managers FECMA y vice-presidente de la Asociación Española de Gerentes de Crédito AGC, es profesor titular de Credit Management de la Escuela de istración de Empresas de Barcelona EAE y profesor colaborador del Centro de Estudios Financieros CEF en el área de gestión de créditos y cobros; además de consultor de riesgos de crédito de clientes y autor de prestigio.