As displayed in the following slide, demand and sales planers might have key information to be incorporated to the plan. Using predefined key figures, this critical information can be considered within the plan.
The pre-configured Key Figures shown in the figure can be used as the definition recommends according to SAP Best Practices for SAP IBP. As per slide, Key Figures can represent hierarchies and data aggregation or disaggregation.
The usage of the predefined Key Figures are broadly described on the SAP Best Practices for SAP Integrated Business Planning (IBP) site.
Exception-based Planning is possible based on predefined alerts. You can create alert definitions and the conditions why they should be triggered.