key figure

The ratios help analyze a corporation or a group.

A ratio is a financial statement item defined by a formula that can be used to add, subtract, multiply and divide other financial statement items and constants.

Ratios are used to show the relationships between different item values so that varying aspects of the company or group can be displayed.

Example

• Owner equity ratio = equity : (equity + liabilities)

key figure

The quantifiable values of every type for measuring technical, commercial and personal performance in an organization.

Key figures (in the form of ratios) can be used both in internal and intercompany comparisons for:

• Performance
• Profitability
• Productivity
• Liquidity

Example

• Sales per employee
• Turnover rate of stock

key figure

A value calculated from other values in a report using report cells.

key figure block

A matrix of key figures that can be used in a report.

A key figure block can contain one or more key figures.

key figure category

An indicator for statistical key figures that determines whether their values should be interpreted as fixed values (key figure category 1) or totals (key figure category 2).

Fixed values remain the same for all periods, whereas totals are valid only for the period in which they are defined.

key figure scheme

A key figure scheme combines related key figures into a collection of formulas. These formulas can be based on value fields as well as the other calculated key figures in the scheme.

Example

1000 Revenues

- 2000 Sales deductions

3000 Net revenues

- 4000 Variable CGM

5000 Contribution margin

key figure set

A set that contains specific basic key figures.

Basic key figures can be combined with one or more additional dimensions entered in a set to create key figures.

Key figure sets can also contain formulas.

key figures

A quantifiable measure of the technical, commercial and personal performance in a company.

Key figures can be used to assess performance, profitability, productivity, and liquidity both within an organization and between one organization and another.

Example

• Sales per employee
• Rate of inventory turnover

KOBRA

A monthly declaration to the German customs authorities that records theexport of sensitive goods, for example, weapons and goods that can be used to manufacture weapons.

KOBRA is an abbreviation of Kontrolle bei der Ausfuhr (export control).