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activity type Vs statistical key figure

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if activity types are defined and used for allocation then how statistical key figure can help?

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Answers (3)

Answers (3)

caram
Participant
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Hi Imran,

Please check out thread

former_member186576
Contributor
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e: Difference between Activity Types & SKFs

Sridhar MuthekepalliGold

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.

former_member186576
Contributor
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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.