The Classification of Business Functions (CBF 1.0) is intended for use in the production of business statistics, building on experiences from several recent surveys in Europe, Canada, the United States, and India. The primary use of business function statistics is to examine the details of international sourcing. However, it could also be applied to domestic sourcing. The CBF is applicable for both developed and developing countries to measure the impact of both domestic and international sourcing in their national economies.
CBF is created and maintained by Eurostat and published by the Publications Office of the European Union on the EU Vocabularies website.