What makes this a Key Figure Model (and not Account Model in BW) ?

[Former Member]

I am reviewing a document on Key Figure Model versus Account Model in BW.

this example is said to be "Key Figure" Model

Customer Revenue Deductions COGS

A 100 DM 390 DM 50 DM

What makes this a Key Figure Model (and not Account Model in BW)

[Former Member · Accepted solution]

Hi Amanda,

Consider the simplified a company income statement:

Sales

COGS

-- Gross profits

Selling and Administrative expense

Deperication expense

-- Operating profit

Interest expense

-- Earnings before taxes

Taxes

-- Earnings after taxes

Each of this lines is represented in BW as a key figure (lines with '--' represented as calculated KFs).

Different persons or companies may use their own details of income statement. For example, someone want to see instead of one line "Selling and Administrative expense" two - separatly selling and administrative expenses, or even break down of these expenses by category. In the KF model every new introducted line should be represented by a new KF.

In the Account Model every line is represented by one KF only. Let name it as 'Amount'. Another characteristic is telling us what kind of amount it is. Imagine that you have accounting trial balance that lists accounts, starting and ending balances, and debit and credit turnovers for each account.

An accountant will tell you that a credit turnover in account #XXXX represent the company revenue (sales), a debit turnover in account #YYYY - cost of goods sold etc.

Simplified inflow of transactional data will consist of:

Account Amount

XXXX -12345

YYYY 8765

etc.

In this model (assuming that you load data for all accounts) you can easily change the scheme of calculations and their presentations (groupping, regroupping etc.) in reports without creating new KFs.

In your example you provide a KF model because every distinct type of amounts is represented by its own KF.

Best regards,

Eugene

Message was edited by: Eugene Khusainov

Message was edited by: Eugene Khusainov