Maintaining Authorizations for Hierarchies 
Use
Authorizations for hierarchies determine up to what level a user may drilldown on a hierarchy. This means that only data of the characteristic value subhierarchy is displayed when executing a query.
Prerequisites
Before you can make authorizations for hierarchies, you must first transfer and activate the InfoObject 0TCTAUTHH from Content. Make sure that the indicator Relevant for Authorization is set. You must also create an authorization object for which you want to make the authorization.

Authorization for a hierarchy on the characteristic Profit Center (0PROFIT_CTR):
Define an authorization object with 0PROFIT_CTR and 0TCTAUTHH.
You need the characteristic 0TCTAUTHH to specify the hierarchy in the authorization. If you enter it in an authorization object, you can then specify authorizations for hierarchies for all InfoObjects in the authorization object.
Procedure

If there are several users who are authorized to work with just one part of a hierarchy (subtree) but the top node is different for each, you have the option of specifying a variable instead of a node.
See also:
Variables for Hierarchies and Hierarchy Nodes
If you enter the value ‘*’ here (all characteristic values), the user is allowed to view data for all characteristic values, regardless of whether a hierarchy is used or a complete drilldown carried out.

If you use a drilldown hierarchy in the query, you restrict the highest node by a fixed node or a node variable.
See:
Transporting Additional Information
Alternative Procedure:
You can make authorizations for hierarchies in a different way.
See:
Maintaining Authorizations Manually
See also:
Reporting-specific Hierarchy Settings