Why upgrade from Former Budgeting to Budget Control System (BCS)

Dear experts,
My customer had upgraded his system to ECC6, and still uses the "Former Budgeting".
I want the customer to consider implementing BCS instead.
Please let me know where I can find the list of differences between FB and BCS, and the advantages of this act.
Regards,
Y.G.

Hi Yaakov,
You can look at this link:
http://help.sap.com/saphelp_erp60_sp/helpdata/en/7b/981b57da056c48904c8a9c0df67b51/frameset.htm
Basically, the main advantage is more flexibility in availability control and key figures reporting. However, you should also consider the fact that Former Budgeting is not supported anymore by SAP in terms of developing new features; all the development is done now only in BCS.
Regards,
Eli

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