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Difference between Activity Types & SKFs

Former Member
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Hi SAP Gurus,

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

Thanks in advance.

Regards,

Sangeeta

Accepted Solutions (1)

Accepted Solutions (1)

Former Member
0 Kudos

Hello,

Activity type is an activity performed in a work center assigned to cost center. The price of activity type can be maintained in KP26. It can have a fixed and variable component.

Example: Set up change is an activity type which is perfomed for a machine in a work center. The price of this activity consists of two components- a fixed cost and a variable. Fixed like the cost of the die. Variable may depend upon the quantity of components produced.

Statistical key figure denotes a parameter such as No of employees in a department, Floor area occupied by a work center etc. As the term suggests, it is a figure that can be used for allocation of costs - it can act as the basis of allocation.

Hope above is useful.

Thanks,

Sourabh

Former Member
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Could you please elaborate on Activity Types. Aren't these used as a basis of cost allocation?

Regds,

Sangeeta

Former Member
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Hello,

Activity types are not used as basis of cost allocation. Activity types are valuated and cause cost accrual to various cost objects. Employee hours are entered for activity types and activity type price is used to value the cost of employee hours to the cost object. So if activity type cleaning which has a rate of 20/- per sq m, is perfomed for a 100 sqm floor of an office through an internal order- then a cost of 20x100= 2000/- will accrue to the order once the activity is performed.

Thanks,

Sourabh

Answers (1)

Answers (1)

Former Member
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Activity: Activities produced in the cost center within controlling area.

Ex: In a Maintenance Department generally the activities carried out will be treated as Maintenance Hours i.e in Maintenance department the activity is Maintenence Hours. To plan and allocate the activities, the system records quantities that are measured in activity units. Activity quantities are valuated using a price.

For a period of May-2008 the expenses incurred by maintenance department is 100,000, and its available working hours is 5 empX8hours/dayx25days = 1000 hours in month, then the activity cost will be 100,000/1000 = 100 per hour. and this activity cost will be charged to receivers.

SKF: are purely used as a basis for allocating the cost, we use the SKFs in Distribution, Assessment cycles.

Ex: if you want to distribute the cost of Cafeteria expenses to production department. then the basis will be on no.of employees in production department, this no.of employees factor is SKF.

Regards