Work Center 
Organizational object (object key A) used to depict work centers that exist in your enterprise in your organizational plan. A work center identifies the physical location where work is carried out. A work center can be defined by a general place description (Philadelphia, for example) or a very specific place description (office 105, desk III, for example).
When you create a work center, you create a work center index for your enterprise. The work centers listed here can then be assigned to other organizational units, positions, for example.
You can assign characteristics to work centers.
Note
You can identify any restrictions associated with the work center –perhaps an area of a plant may be unsuitable for employees with disabilities. Using the health examinations infotype (1009), you can determine whether a work center will be subject to regular health examinations.
Integration
A work center can be related, amongst other things, to:
a position (or more than one position) via relationship A/B 003 (belongs to / includes)
another work center via relationship A/B 003 (belongs to / includes)
You determine the characteristics of a work center using the following infotypes:
About the Object Infotype (1000)
About the Description Infotype (1002)
Planned Compensation (infotype 1005) – If you implement the Personnel Management component, you can find more information in SAP Library under 
Human Resources 
Personnel Management Compensation Management Compensation Management Infotypes Planned Compensation Infotype 
.
About the Restrictions Infotype (1006)
About the Health Examinations Infotype (1009)
About the Authorities and Resources Infotype (1010)
About the Employee Group/Subgroup Infotype (1013)
About the Obsolete Infotype (1014)
Cost Distribution (infotype 1018)