Process Statistical Key Figures (SKFs) Number of employees, telephones, computers or the number of square feet in a building – Used as the basis for allocating cost (Sender/ Receiver Relationship) 1

Terminal Learning Objective Action: Process Statistical Key Figures Conditions: You are a Budget Analyst with access to a computer, the GFEBS training database, applicable GFEBS references, and awareness of Operational Environment (OE) variables and actors Standards: With a minimum 80% accuracy, learners must demonstrate proficiency with: Analyze Statistical Key Figures (SKF’s) 2

SKFs and Cost Allocation What are Statistical Key Figures and how are they used? SKFs are Master Data objects that can be used as a basis for internal allocations represented by amounts or quantities such as: -Number of employees, telephones, computers or the number of square feet in a building. Statistical Key Figures and Cost Allocation. -In order for cost allocation to be performed the relationship between “sender” and “receiver” cost objects needs to be established. -GFEBS needs to know where cost is coming from and where cost is being sent. 3

SKF Types Type Description Fixed Value Numerical values that remain constant and do not change from period to period. Total Value Cumulative values and posted period by period. These values need to be updated in each subsequent period. 4

Allocation Basis What is an allocation basis? Any value used to determine the amount of allocated costs that are sent to each receiver during an allocation. Usually represents the number of employees, telephones, or computers in a Cost Center, or the square footage of a building or department. During allocation, these values will be used to determine the amount of allocated costs to be sent to each of the receivers of the allocation. SKFs can also be used during reporting to calculate cost by SKF (such as, employee, square footage, etc.) 5

SKF– A GFEBS Example Example of IMCOM Allocation of Cost: IMCOM allocating overhead costs using square footage as the Statistical Key Figure. Each Cost Center would receive a percentage of Facility costs based on the amount of space they occupy. A secondary Cost Element (Facilities) is setup to track the movement of the costs from IMCOM to the three receiving Cost Centers. 6

Review SKFs Manual Cost Allocation Upload Spreadsheet Found in Student Material 7

Review SKFs Manual Cost Allocation Upload Spreadsheet (Real Estate) Found in Student Material 8

LSA #1 Check on Learning Q1: What type of SKF is carried forward from the current posting period to all subsequent posting periods? A1: Q2: Why should SKFs be created in GFEBS? A2: Q3: Give three examples of SKFs? A3:   Q: What type of SKF is carried forward from the current posting period to all subsequent posting periods? A: Q: Why should SKFs be created in GFEBS? Q: Give three examples of SKFs? Facilitator’s Note: Additional questions for the students; Q: True or False? All allocations in GFEBS require a SKF as a basis for allocation? Q: What are the two different types of Statistical Key Figures? 9

LSA #1 Summary 10

Conduct Practical Exercise(s) 11 11

Walkthrough: Transaction Code: KK01 Practical Exercise 17.1 Practical Exercise: Create a SKF Walkthrough: Transaction Code: KK01 Practical Exercise 17.1 Use this procedure to create a Statistical Key Figure (SKF).SKFs are cost objects that can be used as the basis for internal allocations, such as Distributions and Assessment. They represent amounts or quantities, such as the number of employees, telephones or computers in a Department, or the number of square feet in a building. Perform this procedure to create any Statistical Key Figures necessary to satisfy allocation and reporting needs. 12

Walkthrough: Transaction Code: KK02 Practical Exercise 17.2 Practical Exercise: Change a(n) SKF Walkthrough: Transaction Code: KK02 Practical Exercise 17.2 Use this procedure to change a statistical key figure. Statistical Key Figures are cost objects that can be used as the basis for internal allocation, such as Distributions and assessments. They represent amounts or quantities, such as the number of employees, telephones or computers in a department, or the number of square feet in a building. Perform this procedure when changing a statistical key figure to satisfy allocation and reporting needs. 13

Questions? 14

TLO Summary Action: Process Statistical Key Figures Conditions: You are a Budget Analyst with access to a computer, the GFEBS training database, applicable GFEBS references, and awareness of Operational Environment (OE) variables and actors Standards: With a minimum 80% accuracy, learners must demonstrate proficiency with: Analyze Statistical Key Figure types 15