You need to assign your business processes to profit centers in order to be able to observe the primary costs and revenues that come from Financial Accounting and see how they are allocated within Overhead Cost Controlling.

To assign business processes, choose Master data ® Current settings from the application menu, then choose Assignment: Business Processes.

You can find a detailed description of how to assign business processes in the Implementation Guide (IMG) for Profit Center Accounting, under Assignments to Profit Centers.