In this IMG activity you maintain the hierarchy for the controlling area.
You can change an existing hierarchy or add onto a hierarchy up to a higher node.
If the standard hierarchy consists only of the highest node, you cannot assign new cost centers yet. You must first create further nodes on a lower hierarchy level.
In "General Controlling", section "Organization", you must have completed the activity Maintain Controlling Area , and entered the name of the highest node of the standard hierarchy.
The standard R/3 System includes default controlling areas with completely maintained cost center hierarchies.
The cost centers in all controlling areas are assigned to business area 0001.
The names of the standard hierarchies:
Maintain the standard hierarchy with the group maintenance functions.
Notes on Standard Hierarchy Maintenance
Creating, Changing and Displaying Master Data From the Standard Hierarchy
To transport the standard hierarchy, you can use a special function of the IMG, under General Controlling, in the section Production Start-Up Preparation -> Transport System Settings
For more information, see the R/3 Library under "AC - Financials -> CO - Controlling -> Overhead Cost Controlling -> Cost Center Accounting -> Master Data in Cost Center Accounting -> in the sections "Processing Master Data -> Master Data Groups" and "Cost Centers -> Processing the Standard Hierarchy".