CSV data manipulation in Excel - use a macro? equation? pivot table?

Hi - straight into the forum with a question. To be honest I don't have a lot of Excel experience so I am hoping someone can help me out.

I need help manipulating data from a csv file.

I received a report exported as csv.

I am sure that with a macro, equation, or pivot table (or a mix?) I should be able to manipulate the data into the format I want...just I don't know how to do it??

I zipped 2 excel files called excel.zip and attached

1. CSV.csv is the RAW data as I receive it.

2. Goal.xls is how I would like the data after it has been manipulated.

In my example there are 3 users, 3 days..and a fixed set of parameters.

I tried with a simple macro on the fixed data and had some success...but nothing I could really turn into a solution.

The problem I have is that the data set will change all the time.

The number of users can increase & decrease.

The number of times worked in a day could also change. Not just morning & afternoon shift...it could be a 3 or more times in a day.

I've seen in Excel where it is possible for a formula to handle something like this with an absolute reference (I might be wrong though)

What I would really like is if an Excel Expert can walk me through the steps required to create a means to turn my csv file into my Goal.xls..with the ability to handle changes in the data sets.

Thanks in advance for your help.