Kurumsal Finans ve Strateji Rehberi | Finance & Strategy Insights

In today’s cost-conscious environment, finance leaders need more than accounting accuracy—they need visibility, precision, and agility in cost allocation. Within SAP Controlling (CO), Statistical Key Figures (SKFs) provide exactly that: a non-monetary but highly strategic foundation for distributing costs in a fair and transparent way.

Whether you’re overseeing overhead distribution, aligning budgets with actual resource usage, or preparing for period-end close, SKFs ensure your financials reflect reality—not assumptions. And the key enablers? Three SAP transactions every finance professional should master: KB31N, KB33N, and the S_ALR_87013645 report.

Why Statistical Key Figures Matter

SKFs are not costs themselves but drivers of cost. Think of employee headcount, square meters, or machine hours. By posting SKFs, you create a transparent, auditable way to allocate indirect expenses like IT, facilities, or shared services.

Strategic Benefits of SKFs:

• Flexibility → They allow allocation based on operational reality, not just financial data.
• Accuracy → Costs reflect true consumption of resources.
• Compliance & Transparency → Clear audit trail, aligned with IFRS/GAAP expectations.

In essence, SKFs transform cost allocation from a manual burden into a structured, strategic process.

KB31N: Entering the Data That Drives Allocations

Transaction KB31N is the entry point for actual SKFs. A finance team can quickly post employee numbers, square footage, or any other key metric—ensuring allocations are based on timely, reliable data.

Quick Workflow:

1. Launch KB31N → select your controlling area and date.
2. Enter header info → posting date, reference.
3. Post line items → cost center, SKF type, and value (e.g., 150 employees).
4. Save → generates a document with no financial postings, but ready for allocation cycles.

Pro tip: Use automated uploads for bulk entries to save time during period close.

KB33N: Verification and Assurance

After posting, KB33N gives you a read-only view of SKF documents. This is the audit trail. Before month-end, finance managers should review SKFs here to ensure consistency with source data (HR headcounts, facility square meters, etc.).

By reconciling SKF postings early, you eliminate surprises when running allocation cycles.

S_ALR_87013645: Turning Data Into Insight

This standard SAP report, “Statistical Key Figures: Period Breakdown”, is the analytical lens. It aggregates SKFs by period, cost center, and type—making it a powerful tool for variance analysis and trend monitoring.

Example Output:

Period	SKF Type	Actual	Plan	Variance
Jan 25	Employees	1,200	1,150	+4.35%
Feb 25	Area (sqm)	5,000	5,200	-3.85%
Mar 25	Machines	250	240	+4.17%

From staffing shifts to facility utilization, this report helps finance leaders anticipate allocation impacts, enabling better budget control and proactive decision-making.

Putting It All Together: A Closed-Loop System

• Post SKFs in KB31N → build the allocation base.
• Verify in KB33N → ensure integrity before close.
• Analyze via S_ALR_87013645 → gain strategic insights.

This closed-loop approach doesn’t just automate allocations—it reduces errors, speeds up closing cycles, and strengthens confidence in reported results. For organizations running allocation cycles (KSU5), SKFs are the backbone of accurate cost spreading.

Best Practices for Finance Leaders

• Post SKFs early → avoid retroactive corrections at month-end.
• Use meaningful references → simplifies audit tracking.
• Integrate with planning (KP26) → align actuals with plans for variance reporting.
• Control access → limit KB31N posting rights to authorized finance staff.

Conclusion: Simplicity as a Strategic Edge

Mastering KB31N, KB33N, and the S_ALR_87013645 report isn’t about memorizing transaction codes—it’s about shaping cost allocation into a strategic capability.

Finance managers and controllers who leverage SKFs effectively:

• Enhance transparency,
• Build stakeholder trust, and
• Free up time to focus on value-added analysis instead of manual corrections.

In cost management, simplicity is power. By streamlining allocation with SKFs, you ensure that your financials don’t just record costs—they explain them.