Consumption by on-board computer

Tach together, does someone know, according to what criteria the on-board computer calculates the average consumption? I always thought, who calculates over the driven distance since the last reset, right? I notice however, that he mostly calculates too much with me. Example: Dangers km since last tank/reset: 548. fueled, to upper edge tank sockets: 49.8 liters. Average consumption according to BC: 10,4 liters/100km, average consumption according to my calculation: 9,1 liters!!! I know that the 2.4 liters five cylinders are as drunker, but I thought the difference between BC and “manual” is quite significant. Irgendjemand, who has observed the same phenomenon in himself? Greeting and good slide (but not in the car)!