Statistical Key Figures and Statistical Key Figure Groups
Statistical key figures provide information on non-monetary data for profit centers, such as the number of employees, number of machines, capacity usage, market information, and so on. You can group statistical key figures together into statistical key figure groups.
Statistical key figures let you display characterizing information about profit centers in addition to the usual monetary data from accounting.
Some examples of statistical key figures area:
- number of employees
- square meters or feet (for administration, production, storage, and so on)
- number of telephones, PCs, and so on
- calling units for telephones
- market share of a product group
You can use statistical key figures in the information system to analyze such typical controlling information as:
- sales per employee
- personnel costs per employee
on top of the usual monetary key figures such as the profit-sales ratio (profit/sales) or capital turnover (sales/invested capital). These relative key figures make it easier to compare the success of the individual profit centers.
As in Cost Center Accounting, you can use statistical key figures in Profit Center Accounting as tracing factors for periodic assessment and distribution.
You can distribute the fixed capital in the form of real estate and buildings to the individual profit centers according to the number of square meters required.
Statistical key figure groups are used primarily to select report data in theInformation System.
A statistical key figure consists of an assignment to a controlling area, 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).
See also:Maintaining Statistical Key Figures and Key Figure Groups Transferring Statistical Key Figures Entering Actual Data and Statistical Key Figures using a Layout