Hi Vadim,
yes, i need it to calculate the average of employee rates in every entity level. and this value will be use as allocation driver to spread in every entity level. you see the structure at image below that at row has employee, entity dimension and column has time dimension.
what i want to do is, for example, the average of entity: I_CND1CN0SPR =
2014.01 = 20%(02800100)+20%(2800100) = 20%
2014.02 = 20%+20% = 20%
and so on.
and this input schedule is dynamic format which the display of both employee and entity is based on user input in page axis. so i think it is not possible to use formula in excel.
or you have any idea ?
really appreciate it 
one quick question:
*SELECT(%EMPLOYEE_VAR%,ID,EMPLOYEE,[COSTCTR]=%COSTCTR_SET%)
the variable %employee_var% will have a lot of data, can i just pick the first data of that variable ?