Capacity Plannig Secenario

Hey,
I have an issue related to under-utilization of the capacity
We have four mills (Work centers). Only two of the four mills are staffed (for only 1 shift a day), and the other two mills are idle, production of finished goods carry a high overhead burden. This is because of underabsorption of the capacities.
Ideally, the underabsorption should result in the similar cost standards for products whether the plant has two mills staffed or four mills staffed for one shift .
I think that the appropriate way to address this issue is to have the standard rates for work centers established so that they underabsorp plant expenses. The adjustment from standard to actual each month would then reflect the cost of the under-utilization of assets.
Can anyone let me know what is the best way in this type of scenario and help me knwing what can i do in SAP do make this right.
Will assign Max Points
Thanks
Amit

Hi
You will find the more detail information in belwo mention Link
[http://help.sap.com/saphelp_47x200/helpdata/en/b0/df293581dc1f79e10000009b38f889/frameset.htm]
Regards,
Rakesh

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