In your distribution key, you define the number of the shifts that are worked per period, in this case per month. In cost center planning you enter the annual plan activity and combine this entry with your distribution key.

Five employees each work 7 hours per shift. Multiplying the work time of 35 hours per shift by the total number of shifts in one year, 680, results in an annual plan activity of 23,800 hours. The following table displays the distribution of the annual plan activity of 23,800 hours in line with the distribution key you have stored.