Creating InfoObjects: Key Figures 
Prerequisites
If you want to assign your InfoObject to an InfoObject catalog for key figures, you have to first create the InfoObject. You do not have to assign the InfoObject to an InfoObject catalog immediately, but rather at a later date if you would like.
Instead of creating a new InfoObject, you can choose an InfoObject from those delivered by SAP with Business Content (see
Installing Business Content.Procedure
Template InfoObject: If you choose a template InfoObject, transfer its properties for your new characteristic so that you can then edit them.
Reference key figure: With a reference key figure, the original value is filled from the referenced key figure. However, it is calculated differently with this key figure (either with other aggregations or with
Elimination of Internal Business Volume in the query). Therefore, the update rules for the referenced key figure are not transferred from a data target into another data target.
Key figures have to be activated before they can be used.
Save means that all changed key figures in the InfoObject catalog are created, and that the table entries are saved. Currently, however, they cannot be used for reporting in InfoCubes. For the time being the activated, older version remains here unaltered.
The objects (data elements, domains, and programs) are not created in the data dictionary until after you have activated. Only now do the InfoCubes work with the activated, new version.