Key figures can be assigned to a planning area in two ways: either directly as time-dependent data, or as a time-independent attribute within a master data type.
In both cases, you must assign them to a planning level. This level denotes the granularity at which data is stored.
Only attributes of type decimal can be used as a key figure.
Note
While it is technically possible to assign a master data attribute as a key figure, it can cause performance issues, so it is generally not recommended.Note
SAP IBP systems are normalized, and the limit for the number of records for a certain attribute that is modeled as a key figure is 10 MM.