STEP 1

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"





STEP 2

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)"




STEP 3

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

The price variance & the absorption variance will be automatically calculated 




STEP 4

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




STEP 5

  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)




STEP 6

Report the actual costs of each cost center per activity 

Report the actual hours of each cost center per activity 



STEP 7

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