Once a year, when the control IAC 01.09 is completed and uploaded in WP2. 

• Copy the result of the sheet "2d-Activity TOTAL" and paste the result in the tab "IAC 01.09"

Update the sheet "CC variance" and enter:

• the list of production cost centers 
• the column "normal capacity (year)"
• the column "Budget (month)" - usually it is equal to the column "Normal capacity (month)"
• the column "standard capacity (h) (year)"

Each month, you have to update the actual costs & hours. 

The price variance & the absorption variance will be automatically calculated 

For the monthly update use the transaction S_ALR_87013611 

Enter 

1. the controlling area
2. the period
3. the group of production cost centers

1. Production cost centers
2. Actual fixed costs
3. Plan costs from IAC 01.09 (local currency)
4. Actual hour
5.  Normal capacity from IAC 01.09 (h)

Report the actual costs of each cost center per activity 

Report the actual hours of each cost center per activity 

Once the file is completed, the price & absorption variance can be reported in the variance analysis template