Planning Costs Using Statistical Key Figures
Statistical key figures represent activities and dimensions of a cost center, a cost center/activity type, or other objects such as cost objects and orders. They serve as a reference base for periodic activities such as distribution, as well as for creating key figures. They can be posted, for example, to general cost objects (plan and actual). That is, statistical key figures can serve as a key for distributing overhead.
Statistical key figures can be posted to the cost object both as planning data and actual data.
Statistical key figures are master data in Cost Center Accounting. There are two types of key figures:
The system updates the values from the input month forwards for all following months of the same fiscal year (such as employees). Fixed values are statistical key figures of type 01.
The values are not passed on to the following month but are entered monthly (such as telephone units). Total values are statistical key figures of type 02.
During planning, a distribution key controls the proportion in which the statistical key figures are distributed to the months.
You can plan statistical key figures manually or use the statistical key figures in the Logistics Information System (LIS).
See also:
Planning Statistical Key Figures by Period Transferring Key Figures from the Logistics Information System (Plan)For more information on linking the LIS to cost accounting, see the documents CO Cost Center Accounting and CO Activity-Based Costing.