Constants are only used in key figure reports. Unlike balance sheet analyses, key figure reports use only those financial statement items required for calculating certain figures. In addition to the financial statement items, you can use so-called constants in key figure reports.

Constants are values, such as the number of employees or the sales area in square yards, which cannot be determined using the financial statement version. If you want to calculate a key figure like the sales-to-employee ratio, you must first define constants and specify specific values for these constants in the G/L Accounting Implementation Guide. For more information on this, see the documentation for the Maintain and valuate constants activity in the General Ledger Accounting Implementation Guide.