An aspect consists of characteristics and key figures. Characteristics are classification terms such as division, region, department, or company. A combination of characteristic values for certain characteristics (such as Division: Pharmaceuticals, Region: Northwest) is called an evaluation object. Key figures are numerical values such as revenue, fixed costs, variable costs, number of employees and quantity produced. They also form part of the structure of the aspect. The key figure data is stored according to the characteristics in an aspect.

Besides these key figures stored in the database, you can also define calculated key figures in EC-EIS and EC-BP. Calculated key figures are calculated with a formula and the basic key figures of the aspect (for example: CM1 per employee = (sales - sales deductions - variable costs)  / Number of employees).

Determining characteristics and key figures when setting up the system provides the framework for the possible evaluations. You make these settings in customizing. When the structure of the aspect and the data basis have been defined in Customizing, you can evaluate data.

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