Ans)SKF are used as the basis for apportionment i.e. tracking factor on which to make allocations i.e. assessments and distributions. From one cost center to other cost center
example:-
no of employees
area in sq.ft
telephone calls
production hours
units sold
• Fixed values (category 01)Fixed values are carried forward from the current posting period to all subsequent posting periods.
For example: The statistical key figure Employees is defined
as a fixed value. In period 1 of the fiscal year, you post
10 Employees on cost center 4100. The system then
automatically posts 10 employees in periods 2 through 12.
• Totals values (category 02) are only entered for each current period. They change from period to period, and therefore need to be re-entered in each posting period.
For example: You define the statistical key figure Telephone
units as a totals value. In period 1 of the fiscal year, you
post 1000 Telephone units on cost center 4100. The system
posts 1000 telephone units in period 01 only.
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