Printer friendly
Acronymfinder

What does CODM stand for?

CODM stands for Chief Operating Decision Maker


This definition appears very rarely and is found in the following Acronym Finder categories:

  • Business, finance, etc.

See other meanings of CODM

Other Resources:
We have 1 other definition for CODM in our Acronym Attic

Samples in periodicals archive:

The principal mode of disclosure is governed by the concept of operating segments (a) that engage in business activities from which they may earn revenues and incur expenses (including revenues and expenses relating to transactions with other components of the same entity), (b) whose operating results are regularly reviewed by the entity's chief operating decision maker to make decisions about resources to be allocated to the segment and to assess its performance, and (c) for which discrete financial information is available.
SEGMENTS DEFINED The FASB defines operating segments as follows: Those that earn revenues and incur expenses (including intercompany transactions); whose operating results a chief operating decision maker oversees, assesses, and manages; for which discrete financial information is available.
The Chief Operating Decision Maker for Food Service, Retail Supermarkets and The Restaurant Group and the Chief Operating Decision Maker for Frozen Beverages monthly review and evaluate operating income and sales in order to assess performance and allocate resources to each individual segment.
The Company considers OIBDAN to be an important indicator of the operational strengths and performance of our businesses and the critical measure the chief operating decision maker (CEO) uses to manage and evaluate our businesses, including the ability to provide cash flows to service debt.
The Company considers OIBDAN to be an important indicator of the operational strengths and performance of its businesses and the critical measure the chief operating decision maker (CEO) uses to manage and evaluate its businesses, including the ability to provide cash flows to service debt.
We believe it is useful to investors because it is a measure that management believes is important and that our chief operating decision makers use for purposes of making decisions about allocating resources to our segments and assessing the segments' respective performance.