In Profit Center Accounting you can use representative materials for a group of materials with a similar production or construction structure. This provides an additional dimension when you are analyzing the fixed capital. Activating the average balance ledger gives you the option in Profit Center Accounting of determining the average of the funds tied up in inventories. You can analyze these new key figures and characteristics using the Report Writer.

In the following scenario, you check the settings for the average balance ledger and for the representative materials.
You then execute a material reposting and display the movements using a drill-down report.