Statistical key figures serve as a basis for internal allocations and as references in the key figure analysis framework. Statistical key figures can be used for internal cost allocations, and can be defined as either fixed values or totals values. There are two major types of allocation in SAP:
- Distribution
- Assessment
Distribution is the process of cost allocation used to allocate primary costs of cost center using the original primary cost elements. In this method, the costs being allocated will be retained into the original cost elements. On the other hand allocation by assessment could be applied to both primary and secondary costs using a secondary assessment cost element which is different from the original cost elements. In this case, the costs being allocated will be posted to a secondary assessment cost element.
Statistical key figures are defined for assessment purpose:
- Employees
- Man-hours
- Floor space
- Quantity by Finish Goods
On the other hand allocation by assessment could be applied to both primary and secondary costs using a secondary assessment cost element which is different from the original cost elements. In this case, the costs being allocated will be posted to a secondary assessment cost element. feng shui singapore
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