Statistical key figures are measurable values that are applicable to cost centers, profit

centers, internal orders, or processes. An example of a statistical key figure would be the
number of employees in the Transportation cost center who perform activities, such as
vehicle maintenance.

You can use statistical key figures as an allocation base (or tracing factor) for periodic
allocations such as distribution or assessment, and for analysis purposes (such as calculating
the rent costs per employee).

You define a statistical key figure as a fixed value or a totals value.

. Fixed values are carried over from the periods in which they are posted to all subsequent
periods of the same fiscal year. Fixed values are useful for statistical key figures that tend to
remain relatively constant over time, such as the number of employees. You must update the
data only when the value changes. The fiscal year total is an average of the period totals.

. Totals values are not transferred to subsequent periods and must be entered individually for
each period. Totals values are preferable for statistical key figures whose values tend to
change from period to period, such as the length of long-distance calls. The fiscal year total is
the sum of all the period values.

You can also transfer statistical key figures values from the Logistics Information System
(LIS) by linking a key figure in LIS to a key figure in Cost Center Accounting.

Statistical Key Figure

Definition

A statistical key figure is a number providing information about non-monetary data relating
to organizational units. These are, for example:
 Employee structure

Number of machines

Capacity usage

Market information

Use

You can use statistical key figures to present additional characteristic information relating to
organizational units other than monetary data:

Number of employees

Square meters or feet (for administration, production, storage, and so on)

Number of PCs or telephones

Calling units for telephones

Market share of a product group

You use statistical key figures in reporting and in allocation:

In reporting , besides the key figures that can be represented using monetary values,
such as profit-sales ratio (profit/sales) or capital turnover (sales/invested capital), you
can use statistical key figures to analyze other typical controlling information, such
as:

o Sales per employee

o Personnel costs per employee

In allocation , you use statistical key figures as tracing factors for periodic assessment
and distribution. You can distribute the fixed capital in the form of real estate and
buildings, for example, to the individual profit centers according to the required
number of square meters.

Structure

The master data of a statistical key figure consists of the following:

Assignment to controlling area

Unit
 The unit represents a unit of quantity or time in which the entered quantities or values
are posted.

Key figure category

o Fixed value (category 1)

Fixed values are carried forward from the current posting period to all
following posting periods.

o Totals value (category 2)

Totals values are posted exclusively in the current posting period.

You define the master data of a statistical key figure in Customizing for General Ledger
Accounting (New) under Master Data Define Statistical Key Figures .

Integration

In General Ledger Accounting, you can also use statistical key figures defined in Cost Center
Accounting (CO-OM-CCA).

SAP Statistical Key Figures

Welcome to the tutorial about SAP Statistical Key Figures. This tutorial is part of our free
SAP CO training. SAP statistical key figures are used as the tracing factors or basis for
assessments in SAP Management Accounting (SAP CO). They are purely statistical
information such as, for example, an area in square meters, number of employees, etc. SAP
statistical key figures are used in a situation where it is not possible to use any other standard
method or measurement to derive the share of costs for allocation of costs in cost centers.

SAP statistical key figures are statistically measurable values which can be applied to cost
centers, profit centers, internal orders or business processes. SAP statistical key figures are
also used for analysis purposes like calculation of rent cost per each employee of a company.

So, just to add to the definition you could say that statistical key figures represent statistics in
internal orders, cost centers and profit centers which are measured in quantity or time units
and which are used for allocation of costs.

SAP statistical key figure is basically a number which provides non-monetary data related to
organizational units. Such as:

Number of machines

Number of employees
 Capacity usage

Calling units for telephones

Number of PCs

The usage of statistical key figures is to provide additional characteristic information related
to the cost center or any other organizational unit besides monetary information. Statistical
key figures can be used in allocation as well as for reporting purposes.

Reporting:

1. Sales per employee

2. Personnel cost per sales area

Allocation:

1. Distribution of fixed capital such as buildings to profit centers as per the number of
square meters

Lets consider an example. Assume that 10,000 USD is incurred by an organization on the
cost center of cafeteria, the cost of which has to be allocated or distributed to other cost
centers for internal analysis. This can be achieved with the help of SAP statistical key figures.
Number of employees can be used as statistical key figure and the cost can be distributed
between other cost centers such the administration office (100 employees) and the plant (250
employees).

Statistical key figures are flexible to use two categories namely fixed value and total value.
Fixed values are used where the values do not change very often like number of employees,
area, etc. Whereas total value is used when the value is expected to change or not constant for
a very long time such electricity or water usage.

In addition, you can also link the data from Logistic Information System (LIS) in SAP to
Management Accounting module with the help of statistical key figures but is not strictly
necessary.

You can also create statistical key figure groups where grouping of similar key figures in one
group is possible and used for selection of data reports in the information system.

How to Create SAP Statistical Key Figures (SKF)

If you want to create a new statistical key figure, you should either lunch the transaction
KK01 from the transaction bar or navigate to the following path in SAP Easy Access Menu:

SAP Menu Accounting Controlling Cost Center Accounting Master Data Statistical
Key Figures Individual processing KK01 Create
Please note that you can create key figures from the SAP Menu of activity-based costing and
profit center accounting as well.

The table where SAP stores Statistical Key Figures is TKA03.

On the initial screen of KK01 transaction, the system will ask you to specify a controlling
area. Enter the controlling area and press OK button.

Create SAP Statistical Key Figures Set Controlling Area

Next, enter the code of the new key figures that you would like to create in Stat. key figure
field and click on Master Data button.
Create SAP Statistical Key Figures Enter Key Figure Code

The system will show the next screen of this transaction where it is necessary to enter the
following details under Basic data tab:

Name of the new statistical key figure

Unit of measurement

Key figure category (fixed or total values)

Create SAP Statistical Key Figures Master Data

As soon as you are done with entering these details, click on save button. Then, the SAP
system will create the new key figure.

How to Create Statistical Key Figure Group

If you want to create a new statistical key figure group, you should either lunch the
transaction KBH1 from the transaction bar or navigate to the following path in SAP Easy
Access Menu:

SAP Menu Accounting Controlling Cost Center Accounting Master Data Statistical
Key Figure Group KBH1 Create

On the initial screen of KBH1 transaction, the system will ask you to specify a controlling
area. Enter the controlling area and press OK button. Next, enter the group name which
you want to create and press Enter button.

Create Statistical Key Figure Group Initial Screen

The system will show the next screen of the transaction where you should enter the key
figures which you want to have under this group.
Create Statistical Key Figure Group Define Structure

As soon as the structure is defined, save it using button and your new statistical key
figure group will be created.

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feedback in the comments section below. Itd be a big help for us, and hopefully its
something we can address for you in improvement of our free SAP CO tutorials.