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EBITDA and Estimation - Anything in Common? As I have been traveling in the last 3 months, working with business application partners in North America, the one thing that has stood out in my mind more than anything is the lack of rigor around the estimating process and the HIGH cost to partners in terms of actual earnings.  I am coming to believe that there is direct correlation between how much rigor a partner has on their estimating process and their actual bottom line. Consider this:

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