In SAP IBP, key figures can be time-dependent (e.g., forecast quantities over weeks) or time-independent (static values not tied to time periods). Time-independent key figures are often used for constants or attributes in planning calculations.
Option A: A special key figure marked as an aggregate key figure (aggregate constraint)This is incorrect. Aggregate key figures (e.g., summing demand across products) are typically time-dependent, as they reflect data over a planning horizon, not static values.
Option B: A unit of measure key figure, such as UoM Conversion FactorThis is incorrect in this context. While UoM Conversion Factor is time-independent (e.g., 1 kg = 1000 g), it’s technically a master data attribute, not a key figure in SAP IBP’s standard terminology. Key figures are editable or calculated, whereas UoM factors are static settings.
Option C: Any attribute as a key figureThis is correct. In SAP IBP, attributes (e.g., Product Category, Customer Priority) can be configured as time-independent key figures via the "Attribute as Key Figure" feature. For example, a Product’s "Safety Stock Target" could be a static key figure used across all periods, a common practice in supply planning, as per SAP IBP’s configuration options.
Option D: A currency conversion key figure, such as Exchange RateThis is incorrect. Exchange rates can vary over time (e.g., monthly rates), making them time-dependent in most cases. Even if static, they’re typically master data or external inputs, not a "commonly used" key figure example in SAP IBP.
Thus, C is the best example of a commonly used time-independent key figure, aligning with SAP IBP’s flexibility to model attributes as static key figures.
