Short answer:
They use the same monthly target, but MTD is recalculated using SMART-distributed hours and cost driver for the days elapsed. Because SMART is not evenly distributed, the values will differ.
Explanation
- Month-End target
- Based on the full-month plan
- Uses total monthly hours and cost driver
→ Represents the overall monthly goal - MTD target
- Based on SMART-distributed hours up to today
- Uses the cost driver for the same period
→ Represents the expected productivity for the elapsed days
Key point
MTD is not a proportional slice of the monthly target.
It is recalculated using SMART distribution, which varies by day.
Result
Because staffing and demand fluctuate across the month:
- MTD target ≠ Month-End target
- The difference is expected and reflects real operational patterns
