You define a distribution key in which you save the number of shifts (relative factor) per month (period). In cost center planning you enter the annual plan activity and combine this with your distribution key.
Five workers work seven hours per shift. Multipling 35 hours per shift with 680, the maximum number of shifts per year, results in annual plan activity of 23,800 hours.
The following table shows the distribution of activity according to the distribution key used.
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| Plan Activity: 23,800 hours |
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| Period | Relative Factor | Calculation | Plan Activity |
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| 1 | 40 | 23,800 : 680 X 40 = 1,400 |
| 2 | 40 | 23,000 : 680 X 40 = 1,400 |
| 3 | 40 | 23,800 : 680 X 40 = 1,400 |
| 4 | 60 | 23,800 : 680 X 60 = 2,100 |
| 5 | 60 | 23,800 : 680 X 60 = 2,100 |
| 6 | 80 | 23,800 : 680 X 80 = 2,800 |
| 7 | 80 | 23,800 : 680 X 80 = 2,800 |
| 8 | 80 | 23,800 : 680 X 80 = 2,800 |
| 9 | 60 | 23,800 : 680 X 60 = 2,100 |
| 10 | 60 | 23,800 : 680 X 60 = 2,100 |
| 11 | 40 | 23,800 : 680 X 40 = 1,400 |
| 12 | 40 | 23,800 : 680 X 40 = 1,400 |
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| | 680 | | 23,800 |
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