Figure 26: Statistical key figures
Statistical key figures are figures relating to cost centers, profit centers, and overhead cost orders (for example, the number of employees, the length of long-distance calls). Statistical key figures may also be a value representing the services provided by one particular cost center, for example, the number of employees in the Transportation cost center who carry out repairs. These types of key figures are known as activity-dependent statistical key figures.
You can post both planned and actual statistical key figures.
You can use statistical key figures both as a basis for periodic transactions, such as assessment or distribution, and for key figure analysis.
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Statistical key figures are defined either as a fixed value or a totals value.
The fixed value (for example, employees) is carried over from the period in which it is entered to all subsequent periods of the same fiscal year. You only need to enter a new posting if this fixed value changes. The fiscal year total is an average of the period totals.
The totals value is only posted in the period in which it is entered (for example, for long-distance calls). The fiscal year total is the sum of all the period values.
© 2007 SAP AG. All rights reserved. Q2/2006
TFIN20_1 Lesson: Statistical key figures
Exercise 5: Statistical key figures
Exercise Objectives
After completing this exercise, you will be able to:
• Create statistical key figures
Business Example
At the end of the period, the cost centers “Telephone”, “Organization”, “IT Services”, and “Motor Pool” allocate their costs to the cost centers that incurred the costs. Statistical key figures can be used as a basis for allocating the costs.
The production cost centers are distributed to the repair costs at period end by means of an indirect activity allocation. These costs are allocated on the basis of the produced units of the cost centers. This output is also represented by means of a statistical key figure.
Task:
Create statistical key figures that are to be used as a basis for the periodic allocations of the cost centers.
1. The “Telephone” cost center uses the number of telephone units on the cost center as an allocation basis, the “IT Services” cost center uses the number of PCs in use, and the “Motor Pool” cost center allocates costs based on mileage. The production cost centers use the number of their produced units. Decide which of these allocation bases are totals values and which are fixed values.
Number of telephone units:
Number of PCs:
Mileage:
Number of produced units
2. Can you change fixed values during the fiscal year?
3. Define the statistical key figure TELE## for the number of telephone units.
The unit of measure is pieces.
Continued on next page
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4. Define the statistical key figure PC## for the number of PCs in use on the cost centers. The unit of measure is pieces.
5. Define the statistical key figure MI## for mileage. The unit of measure is miles (MI).
6.
Define the statistical key figure Prod## for the number of the produced units. The unit of measure is pieces PC.
© 2007 SAP AG. All rights reserved. Q2/2006
TFIN20_1 Lesson: Statistical key figures
Solution 5: Statistical key figures
Task:
Create statistical key figures that are to be used as a basis for the periodic allocations of the cost centers.
1. The “Telephone” cost center uses the number of telephone units on the cost center as an allocation basis, the “IT Services” cost center uses the number of PCs in use, and the “Motor Pool” cost center allocates costs based on mileage. The production cost centers use the number of their produced units. Decide which of these allocation bases are totals values and which are fixed values.
Number of telephone units: Totals value
Number of PCs: Fixed value
Mileage: Totals value
Number of produced units Totals value
a) You enter and post totals values only in the relevant posting period.
Starting from the entry period, fixed values are updated for the entire fiscal year.
2. Can you change fixed values during the fiscal year?
Answer: You can change fixed values during a fiscal year, by entering the new value in the corresponding period. From this time onwards, the data is updated to the following periods.
As the name suggests, fixed values are statistical key figures, the posting value of which is always constant. However, values such as these still need to be capable of being adjusted to changes within the enterprise. Such changes could include additional employees or smaller office space for a cost center.
Continued on next page
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Unit 2: Master Data TFIN20_1
3. Define the statistical key figure TELE## for the number of telephone units.
The unit of measure is pieces.
a) Cost Center Accounting: Master Data → Statististical Key Figures → Individual Processing → Create
Field Name or Data Class Statist. Key Figure
Bezeichnung
Statist.key figure unit Key figure category
Save your data!
Values TELE##
Telephone units Pc
Totals values
4. Define the statistical key figure PC## for the number of PCs in use on the cost centers. The unit of measure is pieces.
a)
Field Name or Data Class Statist. Key Figure
Bezeichnung
Statist.key figure unit Key figure category
Save your data!
Values PC##
PCs Pc
Fixed values
5. Define the statistical key figure MI## for mileage. The unit of measure is miles (MI).
a)
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6.
Field Name or Data Class Statist. Key Figure
Bezeichnung
Statist.key figure unit Key figure category
Save your data!
© 2007 SAP AG. All rights reserved.
Values MI##
Miles traveled mls
Totals values
Continued on next page
Q2/2006
TFIN20_1 Lesson: Statistical key figures
Define the statistical key figure Prod## for the number of the produced units. The unit of measure is pieces PC.
a)
Field Name or Data Class Values
Statist. Key Figure Prod##
Bezeichnung Produced unit
Statist. key figure unit PC
Key figure category Totals values
Save your data!
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Unit 2: Master Data
Lesson Summary
You should now be able to:
• Create statistical key figures
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TFIN20_1 Lesson: Global Functions For Master Data