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Sir in RI and ROI calculation, controllable profit is the profit before interest and tax or is it profit before tax only?
Secondly, Sir is achieving standards suitable in most modern manufacturing environments?
First question – it depends on how the company chooses to define it and therefore what the question says. However since they are normally used to measure divisional performance, tax and interest are usually irrelevant because divisions do not pay tax and interest!
Second question – no, but why are you asking?
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