BC

BC (Abk. für budget control, budgetary control) ACC, FIN Budgetkontrolle f, Etatkontrolle f, Plankontrolle f (establishment of budgets in advance of an accounting period and the continuous or periodical comparison of actual with budgeted results –laufender Soll-Ist-Vergleich– to establish any variances –Abweichungen feststellen– and to provide a basis for revision)