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recording actual times vs std times

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Hi,

     If std times are recorded in a production order confirmation, then wouldnt the variance on the order be zero assuming all the components are yield was as planned. Why then do clients request to record std times during order confirmations? I think it is a very bad practice. If we need to reconcile the actuals then what is the process? I found this document http://scn.sap.com/docs/DOC-53036 but dont know if its the solution which can be recommended. Any thoughts ?

Thanks



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