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10:54 Dec 4, 2000
German to English translations [PRO] Bus/Financial
German term or phrase:UB Leitungskreis
Angesichts der gravierenden Auswirkungen der Kostensätze auf die Qualität der berichteten Steuerungsgrößen sind sie vor Einspielen in die Controlling-Systeme formal vom UB-Leitungskreis freizugeben.
business unit/division/operating segment steering/executive committee
Explanation: UB generally stands for "Unternehmensbereich," which can be translated as business unit, division or even operating segment, etc. "Plastics," for example, is an operating segment of General Electric. I would probably translate "Leitungskreis" as steering or executive committee. Management team might work, as well.