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IGC-DEFINITION (abbreviated)

CFBIT / CFBIT
CFBIT, or Cash Flow Before deduction of Interest and income Tax, is increasingly employed as the relevant figure for the management result. Since the calculation is made before depreciation, interest and taxes, this value is suitable for assessing the operative performance achieved by management and can also be used as a basis to determine bonuses.

from: IGC-Controller-Wörterbuch, International Group of Controlling (Hrsg.)

Source

IGC-Controller-Wörterbuch, International Group of Controlling (Hrsg.), 4. Auflage, Schäffer-Poeschel, Stuttgart, 2010

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