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Posting to Substitute Cost Centers 
Use
Particularly for objects such as orders or projects to which can only be posted for a limited period of time, or after a change in the cost center structure, it may not be possible to post to certain account assignment objects in cost accounting.
In this case, the system posts to the master cost center instead, which is set in the infotype Organizational Assignment (0001). This master cost center is determined from the last partial period from the table Work Center/Basic Pay (WPBP) for the current payroll result.
If this master cost center is in a different company code, or cannot be posted to, the system posts to a substitute cost center.
The system logs the substitution of account assignment objects in the document. You must check these substitutions and perform manual postings after executing posting to Accounting if the expense should not remain in the account assignment objects determined on a substitution basis.
Prerequisites
You must have set up the substitute cost center in cost accounting, and assigned it in Payroll Customizing (under Reporting for Posting Payroll Results to Accounting ® Activities in AC system ® Assign Substitute Cost Centers).