External object (object type K) from Controlling which represents a clear origin of costs.
If you implement the Controlling component, you can find more information in SAP Library under Cost Center (Financials> Controlling> Cost Center Accounting> Master Data in Cost Center Accounting (CO-OM-CCA)> Cost Center)
Cost Center Accounting (Financials> Controlling> Cost Element Accounting).
By assigning cost centers to organizational objects, you determine where costs incurred by the object are to be charged. The inheritance principle applies: If an organizational object is not assigned a cost center, the cost center assigned to the superior object applies.
An organizational object may also be assigned more than one cost center. For more information, see Cost Distribution (infotype 1018).
A cost center can be related to the following organizational objects:
· an organizational unit via relationship A 011 (Cost center assignment)
· a position via relationship A 011 (Cost center assignment)
· a work center via relationship A 011 (Cost center assignment)