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C_TFIN22_65 · Question #4

In January, you posted a headcount of 10 employees as an actual statistical key figure on a cost center. The key figure is defined as fixed value. In July, the headcount is reduced to 8 employees…

The correct answer is D. 8 in period July. When a fixed statistical key figure changes, only the new total value needs to be posted in the period of change, as it overwrites previous values from that period onwards.

Cost Center Accounting

Question

In January, you posted a headcount of 10 employees as an actual statistical key figure on a cost center. The key figure is defined as fixed value. In July, the headcount is reduced to 8 employees for the rest of the year. What headcount do you have to post?

Options

  • A-2 in each period July to December.
  • B-2 in period July.
  • C8 in each period July to December.
  • D8 in period July.

How the community answered

(35 responses)
  • A
    3% (1)
  • B
    9% (3)
  • C
    6% (2)
  • D
    83% (29)

Why each option

When a fixed statistical key figure changes, only the new total value needs to be posted in the period of change, as it overwrites previous values from that period onwards.

A-2 in each period July to December.

Posting -2 in each period from July to December would cumulatively reduce the headcount incorrectly and is not how fixed statistical key figures are updated.

B-2 in period July.

Posting -2 only in July would imply a reduction only for that month, reverting to the previous value in subsequent months, which contradicts the "fixed value" behavior.

C8 in each period July to December.

While 8 is the correct headcount, posting it in each period from July to December is redundant for a fixed value key figure; a single posting in July is enough.

D8 in period July.Correct

For a fixed statistical key figure, you post the absolute value as it stands in the period of change. The system then carries this value forward to subsequent periods until a new value is posted. Therefore, posting 8 in July is sufficient to reflect the new headcount for July onwards.

Concept tested: Statistical key figures - Fixed value

Source: https://help.sap.com/docs/SAP_S4HANA_ON-PREMISE/f50123594a044415a770857022513f1c/0c44a25381cf2614e10000000a174cb4.html

Topics

#Statistical key figures#Fixed value#Actual posting#Cost center accounting

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