By assigning a master cost center to an organizational object, you specify that the costs that are incurred for this organizational object are to be posted to the assigned cost center. If an organizational object does not have its own assignment to a cost center, the system passes on the cost center responsibility from the higher-level organizational object.

When assigning a cost center, the system ensures that only those cost centers that are permitted according to the data in the infotype Account Assignment Features can be assigned. The system also checks whether the assignment is permitted according to the data of those employees also assigned to the structure (Organizational Assignment infotype).