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Difference between Activity Types & SKFs

Former Member
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3,343

Hi SAP Gurus,

Could someone tell me the difference between Activity Types & Statistical Key Figures (with examples).

Thanks in advance.

Regards,

Sangeeta

Accepted Solutions (0)

Answers (5)

Answers (5)

jan_turek
Active Participant
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Dear all,

Please let me rephrase/extend a bit what was stated so far:

Statistical key figures can be also understood as properties/attributes of a cost center being an "object": area, number of cars, headcount,... They can be used for descriptive/statistical purposes but mostly they act as indexes in cost center allocations. For example, an invoice for energy consumption is booked on one "collective" cost center and then alocated to other CCs e.g. by number of employees.

Activity types are used to valuate typical cost center activities. Amongst other purposes, they are used for direct activity allocations to PP orders where indirect overheads are not suitable. Another purpose is to reallocate internal activities between cost centers to avoid intracompany invoicing. As example, Engineering supports sales dept. with some special drawings. This activity is valuated per hour and used to debit the receiving CC via TC KB21N.

Result of both SKF and AT postings is in crediting the sender -> cost center over/underabsorption.

Kindly check also http://scn.sap.com/thread/1067453 and http://www.erpgreat.com/financial/what-is-activity-type-and-statistical-key-figure.htm

please rate as helpful if really helpful

Former Member
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Hi

SKF is not a real cost object , it carries statistical posting only =so it solely for reporting and analysis. Hoewev activity type is use for cost allocation from one cost object to another. Activity type for example No of Employee, Production hr whcih we can use to charge production over head to production order.

Regards

Dinabandhu

Former Member
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Correction: The definition is not correct. 'statistical posting and skf are two differnt concepts. Skf can be used for real postings and statistical postings both. no. of employees etc. are skf, they are not activity types

Former Member
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Hi,

as no further remarks where posted I assume the last answer(s) resolved the issue. I have therefore set this thread to answered an awarded the points.

With best regards

Karl

Former Member
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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). When an activity posting is made with either CATS or KB21 a transfer posting is made for the quantity * rate . This creats a CO posting between 2 different objects (sender and receiver)

Regards

sridhar_muthekepalli3
Active Contributor
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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.

Please let me know if you need more information.

Assign points if useful.

Regards

Sridhar M