What is the purpose of using a statistical key figure? Please choose the correct answer.

Question

Options

• ATo collect actual expenses for an area of responsibility
• BTo use as a tracing factor in a cost distribution
• CTo calculate activity prices
• DTo estimate the standard cost estimate for a material

• A
  4% (1)
• B
  81% (22)
• C
  4% (1)
• D
  11% (3)

Explanation

Statistical key figures (e.g., headcount, square footage, machine hours) serve as allocation bases - they define how costs are proportionally distributed across cost centers or objects, making B correct. Option A describes cost collection, which is the job of primary cost elements or cost centers themselves, not statistical key figures. Option C (calculating activity prices) is handled by activity types in conjunction with planned costs, not statistical key figures. Option D (standard cost estimates) belongs to product costing, an entirely separate process.

Memory tip: Think of statistical key figures as the measuring tape of cost accounting - they don't hold costs themselves, they just measure something (people, space, time) that determines how much each receiver should bear of a distributed cost.

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