Statistical Key Figures – General Ledger Accounting

Statistical key figures provide information on non-monetary data for cost centers (i.e. KWH, sales dollars, cubes shipped). Statistical key figures can be used in assessments to move costs from an overhead cost center to production and non-production cost centers for product costing.

Statistical key figures serve as a basis for internal allocation and as references in the key figure analysis framework. Statistical key figures can be used for internal cost allocations, and can be defined as either fixed values or total values.

A statistical key figure is assigned to a controlling area. It contains a unit of measure and a key figure category. The unit is a unit of quantity or time in which the entered values are posted. The key figure category determines whether the values of the key figure should be the same for all months (type 1, fixed values), or whether they should only apply for one month (type 2, totals values). Statistical key figures are created in transaction KK01 (see Figure 2.9).


Figure 2.9: Display statistical key figure

You can plan statistical key figures as a constant amount per year, or different amounts per month in the period screen. You don’t need to plan SKF’s if you are not using SKF’s in your allocation process, or you are not using plan allocations at all. Using plan allocations is an option based on how you plan your cost center dollars.

Statistical key figures are defined for assessment purposes:

The statistical key figures used are:

  • Employees
  • Man-hours
  • Floor space
  • Quantity of finished goods


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