on 04-03-2015 3:21 PM
if activity types are defined and used for allocation then how statistical key figure can help?
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Sridhar Muthekepalli May 20, 2008 2:00 PM (in response to Sangeeta D'Costa)
Hi:
Stat key figures are just that they have no financial impact in Controlling but may be used for reporting
and allocation purposes etc.Activity type are associated with a sender (usually cost centre with a
specific rate).
Activity type wil always carry rate against it where as SKF wont have any rate.. It means activity type
is used for both allocation and absorption where as SKF can only be used for allocation.
Example
Activity types in production cost centers are machine hours or finished units.
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Hi Imran,
A few details about SKF
SKF –employee count, no: of phone calls, machine hours are statistical values that describe a cost center, profit center, or overhead orders.
SKF can describe a value for a particular activity provided by a cost center.
eg: employee count in each section of a repair work shop cost center
Plan and actual SKF can be posted
SKF can be a tracing factor for periodic transactions for distribution or assessment
SKF can be defined as fixed value or totals value:
SKF can be transferred from the Logistic to a SKF in Cost center Accounting.
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