Every year profitable companies fail as a result of cash flow problems. Good management of cash flow is therefore critical to any successful business. Between 30% and 40% of a business net assets will be represented by debtors yet very few businesses bother to obtain credit reports on their prospective customers and many companies have inadequate systems for the management of debt. Credit Management outlines a framework of key check points through which the creditworthiness of customers—in consumer, trade and export markets—can be ascertained quickly and efficiently.