When you try to change Statistical Key Figure master data using App Manage Statistical Key Figures, you get error "You cannot change key figure & as there are dependent records".
SAP S/4HANA Cloud
Reproducing the Issue
Change master data using App Manage Statistical Key Figures.
If there is transaction data on the Statistical Key Figure, it's not allowed to change the master data. (Fix, sum value or Quantity Unit)
It is because there are already entries entered in relevant database tables. If the change happens, it will bring inconsistencies.
You should give up the change and create new Statistical Key Figures.
KK02, KS309, KS301, KS 309, SKF, allow, KB21N , KBA , CO-OM-CCA , Cost Center Accounting , CO-FIO , Fiori UI for Overhead Cost Controlling , Problem