Answer / hannah

Hi,
Real (time) posting in CO is transfer of Primary costs
directly from the other components of R/3 such as FI, FI-AA,
MM, PP, PS. This is achieved by entering a CO object (such
as cost center or internal order) during account assignment.

The statistical posting can be defined as transfer of entry
wherever the CO object is not directly assigned but derives
the entries thru a real (time) posting to other CO objects
or in any other R/3 components. Statistical posting is
pre-dominantly used in PCA. Statistical Posting is for the
sake of information only.

Answer / radha

Any posting in CO, has be either staistical or real. u can
have any no of statistical posting, but there can be only
one real posting. Cost obj decides whether its a stistical
posting or real posting. for ex, revenue posting to a cost
center is always statistical, so it requires another cost
obj like IO with Rev to be real cost obj.

Statistical key fig are master data of cost center a/cing.
it is used to describe a cost center, like no of emp, no of
phone calls.

Answer / praveen

Statistical key figure is used as a basis of allocation. and is assigned in assesment cycles.
generally cost will be allocated among cost centers based on amount or percentage or statistical key figure.

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