Difference between Activity Types & SKFs

Hi SAP Gurus,
Could someone tell me the difference between Activity Types & Statistical Key Figures (with examples).
Thanks in advance.
Regards,
Sangeeta

Dear all,
Please let me rephrase/extend a bit what was stated so far:
Statistical key figures can be also understood as properties/attributes of a cost center being an "object": area, number of cars, headcount,... They can be used for descriptive/statistical purposes but mostly they act as indexes in cost center allocations. For example, an invoice for energy consumption is booked on one "collective" cost center and then alocated to other CCs e.g. by number of employees.
Activity types are used to valuate typical cost center activities. Amongst other purposes, they are used for direct activity allocations to PP orders where indirect overheads are not suitable. Another purpose is to reallocate internal activities between cost centers to avoid intracompany invoicing. As example, Engineering supports sales dept. with some special drawings. This activity is valuated per hour and used to debit the receiving CC via TC KB21N.
Result of both SKF and AT postings is in crediting the sender -> cost center over/underabsorption.
Kindly check also http://scn.sap.com/thread/1067453 and http://www.erpgreat.com/financial/what-is-activity-type-and-statistical-key-figure.htm
please rate as helpful if really helpful

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