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The paper aims to identify the essential factors affecting CFROI (based on a comparative analysis of theoretical sources, case studies and conclusions from our research) with a subsequent analysis of the implementation process of this method. The consequence of the connection is the systematic, holistically incorporated principles of the method into managers' decision-making. The procedure for applying the CFROI method consists of eight parts, namely data collection, determination of the value of depreciated assets and their useful life, calculation of the value of depreciated assets at current prices, calculation of the value of non-depreciated assets, determination of the value of the investment, quantification of cash flow, calculation of the CFROI indicator and its economic interpretation. [ABSTRACT FROM AUTHOR]