Nefreet
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Say you're a 1st level Fighter with a 16 Strength wielding a masterwork sickle, and you have the feat Improved Trip.
Your options when attacking are:
Strike with your sickle for damage.
BaB +1, Str +3, Mwk +1 = +5 to hit vs. their AC, dealing 1d6+3 damage.
Or...
Trip with your sickle.
BaB +1, Str +3, Mwk +1, Feat +2 = +7 to hit vs. their CMD, tripping them if you succeed.
In some situations, tripping might be the better option, while in others, straight damage might be your best bet.
| Claxon |
If you perform a combat manuever you absolutely use the iterative BAB (which means including the penalty). The only mention using your CMB because you might have bonuses that apply to attack rolls but not combat manuevers (which I can't think of any) or have bonus that apply to your CMB but not attack rolls (such as the Dueling enchant from the Pathfinder Society Guide).
Either your attack roll or CMB includes using your BAB, which means your current BAB (which includes penalties from cumaltive attacks).
Edit: Also include penalties and bonus for weapons. If you could somehow bullrush as a melee attack rather than standard action then you wouldn't use your weapon enhancement bonus on the roll because Bull Rush does not use a weapon as part of it.