There are two types of attributes: Display attributes and navigation attributes.
In the query, display attributes provide additional information about the characteristic. Navigation attributes, on the other hand, are treated like normal characteristics in the query, and can also be evaluated on their own. Attributes are InfoObjects that exist already, and that are assigned logically to a characteristic.
Costs of the cost center drilled down by person responsible:
You use the Cost Center Manager attribute for the Cost Center characteristic. If you want to navigate in the query using the cost center manager, you have to create the Cost Center Manager attribute as a navigation attribute, and flag it as a navigation characteristic in the InfoProvider.