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Updating Data Flexibly from a Flat File 
Procedure
Choose Source System Tree ® Root (source system) ® Context menu (right mouse button) ® Create.
For a flat file, choose: File System, Manual Metadata; Data via File Interface.
Optional: Choose InfoSource Tree ®Root (InfoSources) ® Context Menu (right mouse button) ® Create Application Component.
Choose InfoSource Tree ® Your Application Component ® Context Menu (right mouse button) ® Create InfoSource ® Flexible Updating... and enter a name and a description.
Specify an InfoObject for each column of your flat file.
You can either use existing InfoObjects or create new ones.
Please refer to
Creating InfoObjects: Characteristics
Creating InfoObjects: Key Figures

The sequence of columns in your communication structure does not have to correspond to the sequence of columns in your flat file.
Activate the communication structure.
Expand the Transfer structure / Transfer Rules in the lower half of your screen and select your source system.
A proposal for the DataSource, the transfer rules, and the transfer rules is generated automatically.
Change the transfer structure or the transfer rules where necessary.
Pay particular attention here to the Special Features for Uploading Flexible-Update Data from a Flat File.
The sequence of columns in the transfer structure must correspond to the sequence of columns in your flat file. If you do not use the same sequence, the corresponding transfer structure is not filled correctly.
Activate the transfer structure / transfer rules.
Further Steps:
For example, InfoCube:
Maintaining InfoCubes Creating Update Rules Maintaining InfoPackages Checking the Data Loaded into InfoCubes