Cookies help us deliver our services. By using our services, you agree to our use of cookies. More information

CFROI (Cash Flow Return On Investment)

From ControllingWiki

Revision as of 21:48, 30 July 2012 by DavidWashington (talk | contribs) (minor updates)
Jump to: navigation, search
Achtung. Sie nutzen eine nicht mehr unterstützte Version des Internet Explorer. Es kann zu Darstellungsfehlern kommen. Bitte ziehen Sie einen Wechsel zu einer neueren Version des Internet Explorer in Erwägung oder wechseln Sie zu einer freien Alternative wie Firefox.

IGC-DEFINITION (abbreviated)

CFROI (Cash Flow Return On Investment) / CFROI (Cash Flow Return On Investment)
CFROI is computed as follows:

CFROIe.png

The CFROI is a performance measurement ratio for managers who can influence and thus also take the responsibility for all relevant financial aspects of their organisational unit, except investments and depreciation and also financial decisions (i.e. decisions that influence the financial structure of the company as shown on the right side of the balance sheet). The ratio’s objective is to commit the manager so that he realises high market shares (sales volume) achieved with low controllable costs and with a prudent investment in (interest costing) assets. The CFROI is therefore mainly suitable for managers of profit centers and of (affiliated) companies that do not yet have well-defined guidelines for depreciation and where investment budgets and financing structure are decided at top management or corporate level.

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

Source

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

9 Reasons Why You Should No Longer Care About Peoples Approval

A truly strong person does not need the approval of others any more than a lion needs the approval of sheep. Vernon HowardApproval Seeking Behavior If you ask me, this is where many of our challenges start. When you are too concerned with what other people think of you, you start sabotaging your life, and you start moving forward but with the breaks on.

[9 Reasons Why You Should No Longer Care About Peoples Approval]

[GoodvilleNews.com - good, positive news, inspirational stories, articles]

The Opposite Of Poverty Is Justice

[The Opposite Of Poverty Is Justice]

[GoodvilleNews.com - good, positive news, inspirational stories, articles]

Cat Saves Owner Hours After Adoption

A newly-adopted cat repaid his owners loving gesture earlier this month by saving her from a medical emergency just hours after he was brought home, the Green Bay Press Gazette reports.

[Cat Saves Owner Hours After Adoption]

[GoodvilleNews.com - good, positive news, inspirational stories, articles]

5 Reasons Why Meditation Beats an iPhone

People buy iPhones to be universally connected and have a ton of cool functions and features at their fingertips. But as the wise monk Rev. Heng Sure once said, everything we create in silicon already exists in carbon. Id add that the silicon technology is a poor facsimile at best.

[5 Reasons Why Meditation Beats an iPhone]

[GoodvilleNews.com - good, positive news, inspirational stories, articles]

The Importance of Learned Optimism

What 25 years of research reveal about the cognitive skills of happiness and finding lifes greater purpose.The illiterate of the 21st century, Alvin Toffler famously said, will not be those who cannot read and write, but those who cannot learn, unlearn, and relearn. Our outlook on the world and our daily choices of disposition and behavior are in many ways learned patterns to which Tofflers insight applies with all the greater urgency

[The Importance of Learned Optimism]

[GoodvilleNews.com - good, positive news, inspirational stories, articles]

Personal tools