The short term recording and the posting of order overlapping sender activities (like variable labour costs or energy consumption) are only firm to limited employment in the system SAP® or their use is associated with cost driving efforts. In practice you meet these missing assignments of activities to production orders due to process-related, operational or organizational problems.
A production line with fast diversified production lots without breaks features in particular the missing assignment. An exact measurement of the incidental activities to an order is almost impossible.
The method of SAP® to distribute or to allocate these sender activities cannot satisfy the requirements of many enterprises due to missing allocation bases, missing precision or missing short time processing.