Statistical key figures are type of master record in overhead cost controlling you use to maintain planned and actual information for various measurable characteristics of a cost center, such as:

Number of employees

Kilowatt-hour consumption

Square meters occupied

Number of laptops

The most common use of statistical key figures is to use them as a basis for determining splitting ratios during allocations. Here statistical key figures work as tracing factors. For example, you allocate the heating bill based on the square meters occupied by each cost center, or the canteen costs based on the number of employees. Essentially the comparison between the key figures of different cost centers gives the percentage of the cost to be distributed to each cost center.