## Abstract

The workload of leaving staff is distributed onto remaining staff using their performance (measured by budget). How can you do this correctly?

### A simple Approach

A simple formula which you can copy down from D3 to D12 is *=ROUND(C3*$B$2/$C$2,2)*:

You can delete the values of leavers easily in column C. The order of deletions does not matter.

The obvious disadvantage of this approach is a potential rounding difference,
because the sum of rounded values is not necessary equal to the rounded sum
of not-rounded summands. The example above shows a difference of *0.02*.

### A correct Calculation

With the user defined function *RoundToSum*
you can use the matrix formula *{=RoundToSum(C4:C13*$B$3/$C$3,D1)}*:

*RoundToSum* sometime needs
to round to the ‘wrong’ side but then it ensures a minimal error.

In addition to that you can round to other decimals with
*RoundToSum*,
for example to 10s:

Please notice here, that *RoundToSum*
cannot create the original sum, if that is not rounded to the number of
desired decimals.

## Download

Please read my Disclaimer.

Verteilung_nach_Restmenge.xlsm [24 KB Excel file, open and use at your own risk]