The concept of Key Figure Pool is created to provide database tables with a contents primarily intended and design for reporting purposses.
The normal database information of the application is setup in a manner to primarily provide fast and easy access to all information necessary to process the day to day transactions. The stored fields and values are setup in a manner to eliminate redundancy and to allow efficient access.
In reports the customer are typically refering to banking terms like turnover, income, margin etc. The precise semantics of these terms are very specific and might differ from installation to installation.
The concept of the key figure pool is based on a periodic replication of the transactional information into a reporting .