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Transferring Statistical Key Figures from the Logistics Information System (LIS)

A television station with a daily newscast wants to plan the costs of the newscast in each period.

This example shows how to plan overhead for general cost objects using statistical key figures in Activity-Based Costing .

The production of the newscast requires processing a large number of orders for film, microphones, and services.

Approximately 150 ordering transactions are processed each month that refer to the newscast.

You defined the key figure Number of ordering transactions in the LIS. A size of 150 was determined in the LIS for the key figure Number of ordering transactions .

When you import key figures to plan the costs for the general cost object, 150 ordering transactions per period will be assigned to the cost object television newscast as a statistical key figure.

These ordering transactions serve as a basis for the distribution of the costs of the procurement department to the different telecasts.

You can distribute the overhead costs on the basis of statistical key figures (both planned and actual data).