cue my soapbox
Americans are stupid. Our insistence on using indirect measurements for tanks leads to this confusion. Why our government didn't man up and just change to the metric system long ago is beyond me. The rest of the civilized world has seemed to do it. There are 3 countries that don't use the metric system, 2 of which are largely irrelevant, and everything important in this country is done in the metric system anyway.
In all of the sophisticated parts of the world, you have the actual capacity of the tank, and the pressure. Super easy and we don't have to deal with this crap. In our idiotic imperial measurement system, we create needless complexity and confusion in an effort to make things sound better than they really are.
So.
We teach DAC and SAC. You measure the DAC, you calculate the SAC. SAC is ALWAYS expressed in cfm, and only cfm. The pressure/min is only a stepping stone in the formula. It is used in both directions to make sure you have a consistent running log of your consumption in something that is tank agnostic, and then for dive planning you can convert it to DAC with the specific tank you are using, at your intended depth.
Total psi consumed divided by total dive time=psim=DAC
DAC*tank factor/avg depth=SAC
If you only ever use one tank size, then psim is certainly significantly easier to keep track of, but you are screwed if you have to use another tank size.
Why we try to complicate this subject is beyond me. The only one of these three acronyms that actually has a defined unit is RMV, and the official unit for that is liters per minute. To make it even better, the definition of RMV is tidal volume * respiratory rate. As we can measure neither of those while we are underwater, why do we want to make something sound fancier than it is to make ourselves feel better, and actually use a specific term?
You can use DAC while you're diving because the gauges measure pressure delta and you can roughly extrapolate time remaining and the computers do the same. The computers give you the adjusted SAC because they don't know what your tank size is and it is too risky to have you program that in.