Statistical Key Figure vs Activity Type AND Asst vs Dist

[Former Member]

Hi

I need a clear understanding about the differences/relation of 1) Statistical Key Figure vs Activity Type AND

2) Assessment vs Distribution

Appreciate if any one could explain with a perfect business example along with SAP tech understanding.

Pls note that I dont need cut and paste of definitions of SAP as I have already read the same.

Thanks

Neeraj

[Former Member]

Hi,

Activity Type:

Description

Unit in a controlling area that classifies the activities performed in a cost centre, e.g. maintenance hours for a maintenance cost centre

Activity types are used as the cost drivers

Activity allocation occurs, for example, when business transactions are confirmed or when posting activity quantities to accounts, eg Plant Maintenance Hour, Production Hours, Utilities, etc

The system multiplies the activity produced by the price of the activity type.

Activity types are planned using prices set manually or using SAPu2019s price calculation

Statistical Key Figure(SKF)

Description

Used to track quantities and values for various operating activities

Designed to be used in reporting and analysis

Used to assist in the allocation of costs throughout the OCM environment

SKFu2019s required for reporting and allocations may be entered into the system during the month or at month-end

two ways you can allocate costs in CO.

1. Assessment

2. Distribution

Assessment:

Assessment is an activity that you perform periodically, during the period-end closing in Overhead Cost Controlling (CO-OM), in which primary and secondary overhead costs are assessed from one or more sender objects to one or more receiver objects.

Assessment means that the sending cost center is credited and the receiving cost center is charged under a freely definable secondary cost element. The original cost elements that were charged by the sender cost center are lost, and are converted to one or more assessment cost elements (secondary cost elements).

Assessment groups together the posted primary and secondary costs and allocates them to the receiving cost center(s) in an assessment cost element. The cost centers for assessment are the quality lab, IT, cafeteria, housekeeping and plant security.

For example, you could assess the cost from the Reception cost center to the other cost centers based on the headcount managed in those cost centers.

T.code : KSU1,KSU2 and KSU3,

To Execute :KSU5

Distribution:

Distribution is an activity that you perform periodically, during the period-end closing in Overhead Cost Controlling (CO-OM), in which primary overhead costs are distributed from one or more sender objects to one or more receiver objects.

Many documents in Financial Accounting involve overhead costs. A clear allocation to one or more cost centers is not possible, or only with a major effort. You can use the allocation cost centers and internal orders as auxiliary constructs in such cases. During distribution, these costs are allocated (distributed) from their allocation cost centers to the actual receivers according to freely definable rules. The sender cost center is credited, and the receiving cost center charged, under the original cost element. In contrast to periodic reposting, however, the accounting information is lost in the process.

T.code : KSV1,KSV2 and KSV3

To Execute :KSV5

If you wants more clarification, let me know.

Thanks,

Rau

[Former Member]

Hi

Thanks a lot for your time and the mail. As I said earlier, I know the above as I read SAP help material.

But, I m really sorry to say that I m not able to grasp the real meaning/purpose.

I need a business scenario/example which gives me the clear understanding for the above two.

Regards

Neeraj

[iklovski]

Hi,

Here is the difference in the usage of these objects:

Example for SKF: square meters for bulding. You assign to every cost centre, which represent the departments in your organization, the space they occupy. Later you build an assesment cycle which allocates the cost of renting (posted centrally) to these departments based on the SKF value.

Example for AT: working hours of cleaning company. You have a cleaning activity for your building. You know that the cleaning costs 10 EUR per hour. You enter this tariff for the AT. The cleaning company reports the hours for every department. Then, you post CO document to the departments stating the number of hours. These hours are multiplied by the tariff and the cost is created.

Regards,

Eli

[Former Member]

Hi

Thanks!

I am going to sound silly. But...

Why cant I use AT instead of SKF or vice versa.

Could you tell about Assessment vs Distribution as well please?

Neeraj

[iklovski]

Hi,

Indeed, sometimes these objects could be swapped. But for the scenarios I gave you, this is the proper use.

For assesments please refer to this link:

http://help.sap.com/saphelp_erp60_sp/helpdata/en/08/514e1443b511d182b30000e829fbfe/frameset.htm

Regards,

Eli

[Former Member]

Hi

Could I say as below regarding SKF and AT?

SKF : When the amount (total) is known and parameter (SQmt) is known, then I use SKF to bifurcate that to each cost center

AT: When the amount (per hourly/unit basis) is known and the total number of hours (actuals) is NOT known at the say begining of the month, BUT I have reasonable estimate of number of hours (planned) is known, then I use AT. At the end of the month, when I came to know the actuals, I will update the same in the AT to get actual figures.

Is this understanding correct?

thanks

Neeraj

[iklovski]

No, SKF could also be dynamic and change with periods.

[Former Member]

Ok, Thanks.