1. 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)
Show Slide #1: Identify Process Statistical Key Figures (SKFs)
Title: Process SKFs
References:
DFAS-IN Regulation 37-1, Finance and Accounting Policy Implementation
DFAS-IN MANUAL FY, The Army Management Structure
GFEBS Performance Support Website (PSW)
Section I. Administrative Data
Academic Hours/Methods
02 hrs. / 20 min. DSL (small or large group discussion)
01 hrs. / 00 min. PE (Practical Exercise)
00 hrs. / 00 min. Test
00 hrs. / 00 min. Test Review
03 hrs. / 20 min. Total Hours
Section II. Introduction:
Method of Instruction: DSL - Discussion (large or small group)
Facilitator's to Learner Ratio: 1:25
Time of Instruction: 00 hrs. / 05 min.
Media: PowerPoint Presentation
Facilitator Material: Each primary facilitator should possess a lesson plan, evaluation sheet, scenario event list for exercises, and summary sheet containing the above noted references.
Learners Material: Learners should possess course handouts, access to all systems for exercises, summary sheet containing the above noted references portable laptop, and standard classroom supplies.
Note: "All required references and technical manuals will be provided by the local Command“
Motivator (Concrete Experience): The Army is putting a lot of time, money, and effort into identifying costs associated with operations. Whether we’re focusing on garrison costs or operational costs, we have to have some means to distribute those costs or we haven’t accomplished anything. If the operational costs pertain to a product-oriented operation, such as a maintenance depot, the SKF, or basis for allocating the cost, can often be tied directly to the input/output of the product—i.e., a rebuilt engine for a helicopter is fairly cut and dry. It’s my cost compared to the number of helicopter engines completed in a certain timeframe. But if the organization I’m evaluating doesn’t produce a widget, per se, how do I allocate costs? This lesson is going to cover various aspects of identifying SKFs against which to allocate costs. 1

2. 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)
Show Slide #2: Terminal Learning Objective
Facilitator’s Note: Read/State the TLO
Action: Process Statistical Key Figures
Conditions: You are a GFEBS data processor 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 of 80% Accuracy, learners must demonstrate proficiency with:
Define Statistical Key Figures and discuss it’s types and relationship to GFEBS
Safety Requirement: In a training environment, leaders must perform a risk assessment in accordance with DA PAM , Risk Management. Leaders will complete a DD Form 2977 RISK MANAGEMENT WORKSHEET during the planning and completion of each task and sub-task by assessing mission, enemy, terrain and weather, troops and support available-time available and civil considerations, (METT-TC). Local policies and procedures must be followed during times of increased heat category in order to avoid heat related injury. Consider the work/rest cycles and water replacement guidelines IAW TRADOC Regulation
Risk Assessment Level: Low.
Environmental Considerations: Environmental protection is not just the law but the right thing to do. It is a continual process and starts with deliberate planning. Always be alert to ways to protect our environment during training and missions. In doing so, you will contribute to the sustainment of our training resources while protecting people and the environment from harmful effects. Refer to FM Environmental Considerations and GTA ENVIRONMENTAL-RELATED RISK ASSESSMENT.
Evaluation: You will be given a graded 25 question exam, which will cover this task. A passing score on the exam is 80%.
Instructional Lead-In: Being in the know about the number of personnel assigned, the amount and types of equipment authorized, the number of computers, printers and buildings under a manager’s span of control can be a tedious task. Or, how about the number of training exercises conducted? These are just some of the things that the government must account for that may not be readily available in a system you can access. In GFEBS Statistical Key Figures (SKFs) represent master data objects that allow us to allocate or prorate costs. Make every effort to ensure this element of cost data is reliable and not something that YOU have to update every time it’s used. Otherwise, your cost allocations may not be truly representative. Let’s see what we need to know about the subject….. 2

3. 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.
Show Slide #3: SKFs and Cost Allocation
Section III. Presentation.
Learning Step / Activity 1. Analyze Statistical Key Figures (SKF’s)
Method of Instruction: DSL (large or small group discussion)
Facilitator's to Learner Ratio: 1:25
Time of Instruction: 02 hrs. / 20 min.
Media: PowerPoint Presentation, Handout
NOTE: Learners should refer to any summary sheets and/or notes during this lesson.
Facilitator's Note: Before facilitating this lesson, ask the learners which of the 21st Century Soldier Competency do they think pertain to this lesson. Facilitate a discussion on the answers given and at the end of the lesson revisit it and see if the learners still believe their choice are the same.
Note: For this lesson, these competencies should be talked about.
#1. Character and Accountability
#6. Communication and Engagement
#7. Critical Thinking and Problem Solving
#9. Tactical and Technical Competence
Facilitator’s Note: Statistical Key Figures (SKFs) are master data objects that can be used as the basis for internal allocations, 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.
Statistical Key Figures and Cost Allocation: In order for a cost allocation to be performed the relationship between the “sender” and “receiver” cost objects needs to be established. That is, GFEBS needs to know where the costs are coming from and where they are being sent. However, the system cannot perform this movement unless it has a basis upon which to allocate/assign these costs. The Statistical Key Figure serves as this basis. Allocations may also be executed using bases such as percentages and portions to determine the amount of cost to be moved to each receiver cost object.
    3

4. SKF Types Type Description
Fixed Value
Numerical values that remain constant and do not change from period to period.
Show Slide #4: SKF Types
Facilitator’s Note: There are two different types of Statistical Key Figures:
Fixed Value: Fixed Value Statistical Key Figures remain constant and do not change during a specific period. They are carried forward with the same numerical value from the current posting to all subsequent postings. For example, square footage.
Total Value: Total Value Statistical Key Figures are cumulative and posted period by period. Total Value Statistical Key Figures need to be updated in each subsequent period. For example, utility cost.
Statistical Key Figures Criteria: Statistical Key Figures should be created for allocation and reporting purposes. A Statistical Key Figure needs to be created for every “allocation basis” with the exception of percentage and portion bases, which are part of standard functionality.
Total Value
Cumulative values and posted period by period. These values need to be updated in each subsequent period. 4

5. 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.)
Show Slide #5: Allocation Basis
Facilitator’s Note:
An allocation basis is any value that will be used to determine the amount of allocated costs that are sent to each receiver during an allocation. As stated above, Statistical Key Figures usually represent 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. Statistical Key Figures can also be used during reporting to calculate cost by Statistical Key Figure (i.e., employee, square foot, etc.). 5

6. 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.
Show Slide #6: SKF– A GFEBS Example
Facilitator’s Note:
One scenario where Statistical Key Figures could be useful is with respect to 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.
In this example, IMCOM has incurred costs for Labor, Custodial Services, Utilities, and Rent. IMCOM wants to allocate these costs out to three Cost Centers that occupy this space using square footage as the allocation basis. An SKF (Square Footage) is setup, and each of the three receiving Cost Centers is assigned a Square Footage value based on the actual square feet of space they occupy. In addition, a Secondary Cost Element (Facilities) is setup to track the movement of the costs from IMCOM to the three receiving Cost Centers. The Secondary Cost Element is used in this example so the receiving Cost Centers only receive one summary posting of the costs, instead of multiple detail line item postings.
As seen below, when the allocation is executed $3,105,000 is allocated from IMCOM to the three receiving Cost Centers. The $3,105,000 is spread among the three receiving Cost Centers based upon the values of the Statistical Key Figure being used for the allocation, which is Square Feet in this scenario. Since Cost Center 1 occupies half the space, it receives half the cost. The other two Cost Centers receive postings based on the amount of space they occupy. The sending Cost Center (IMCOM) is charged the $3,105,000 and the receiving Cost Centers are debited a total of the same amount. See the following example for a complete breakdown of the numbers: 6

7. Review SKFs Manual Cost Allocation Upload Spreadsheet
Show Slide #7: Review SKFs Manual Cost Allocation Upload Spreadsheet
NOTE: Review spreadsheet with students found in the student material.
On the VG is the Statistical Key Figure cost allocation spreadsheet to be uploaded manually. Some of the record level information that needs to be input include:
Key
Cost Element
Amount
Quantity
Personnel Number
Currency
Unit of Measure
Text
Sender Cost Center
Sender Order
Found in Student Material 7

8. Review SKFs Manual Cost Allocation Upload Spreadsheet (Real Estate)
Show Slide #8: Review SKFs Manual Cost Allocation Upload Spreadsheet (Real Estate)
Facilitator’s Note: Review spreadsheet with students found in the student material.
Same information applies. This spreadsheet deals with Real-Estate.
Found in Student Material 8

9. 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:
Fixed Value
To satisfy allocation and reporting needs
Show Slide #9: LSA #1 Check on Learning
Facilitator's Note: Read and ask the following check on learning question and facilitate discussion on answers given.
NOTE: The answer to each question will appear when you hit enter.
Q: What type of SKF is carried forward from the current posting period to all subsequent posting periods?
A: Fixed Value
Q: Why should SKFs be created in GFEBS?
A: To satisfy allocation and reporting needs
Q: Give three examples of SKFs?
A: Number of employees, telephones, or computers in a
department, or the number of square feet in a building.
Facilitator’s Note: Additional questions for the students;
Q: True or False? All allocations in GFEBS require a SKF as a basis for allocation?
A: False (Allocations may also be executed using bases such as percentages and portions)
Q: What are the two different types of Statistical Key Figures?
A: Fixed Value and Total Value
Number of employees, telephones, or computers in a
department, or the number of square feet in a building. 9

10. LSA #1 Summary Show Slide #10: LSA #1 Summary
Facilitator's Note: Throughout this lesson, we;
Reviewed and Defined Statistical Key figures (SKF’s)
Discussed the Use of SKF’s in Cost Allocations
Discussed Fixed and Total Value SKF’s
Defined and Discussed Allocation Basis
Performed Walkthrough PEs (KK01,KK02)
“Or”
Facilitator's at this time, have one learner from each group to explain the most important take away to them from this lesson. Facilitate a discussion on each answer. 10

11. Conduct Practical Exercise(s)
Show Slide #11: Conduct Practical Exercise(s)
Practical Exercise: Create / Change Statistical Key Figure (SKF) (01 Hour Apply)
Method of Instruction: PE - Practical Exercise (Hands-On/Written)
Facilitator to Learner Ratio: 1:25
Time of Instruction: 01 hrs. / 00 min.
Media: Printed Reference Material, Practical Exercise, Handout
General Information: (Introduction / Objective) this practical exercise simulates a scenario that measures your ability to properly Create and Change a Statistical Key Figure (SKF).
Special Instructions: N/A 11 11

12. 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.
Show Slide #12: Practical Exercise: Create a SKF
Facilitator’s Note: Walkthrough: Transaction Code: KK01 Practical Exercise 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

13. 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.
Show Slide #13: Walkthrough : Change Statistical Key Figure Transaction Code KK02
Facilitator’s Note: Conduct Practical Exercise 17.2 13

14. Questions? Show Slide #14: Questions?
Facilitator’s Note: At this time, field any questions that may have gone unanswered. 14

15. 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
Show Slide #15: TLO Summary
Facilitator’s Note: Restate the TLO
Action: Process Statistical Key Figures
Conditions: You are a GFEBS data processor 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 of 80% accuracy, learners must demonstrate proficiency with:
Define Statistical Key Figures and discuss it’s types and relationship to GFEBS
“Or”
Facilitator’s Note: During the final block of instruction, we started with identifying Key terms associated with Cost Elements. We then;
Reviewed Statistical Key Figures and it’s relationship to GFEBS.
Facilitator's at this time, have one learner from each group to explain the most important take away to them from this lesson. Facilitate a discussion on each answer. 15