Formula
Planning in Profit Center Accounting 
Use
For the purpose of direct profit center planning, you can use mathematical dependences to plan costs/revenues and statistical key figures for your profit centers. Using these mathematical dependences, the system can find plan data for a planning period automatically.
You can store the mathematical contexts as formulas in templates, which are independent of profit centers. This allows you to use the same formula repeatedly for various profit centers.
Effects on Customizing
You define templates which the system uses to find plan data, and you assign these templates to the corresponding profit centers.
See also
For further information on formula planning in Profit Center Accounting, see the SAP Library, under Financials -> Enterprise Controlling -> Planning -> Direct Planning in Profit Center Accounting -> Formula Planning.