SAP CO Profit Center standard hierarchy, known as tree structure, that contains all the profit centers in a controlling area.
If you want to create/change the structure of a standard hierarchy, it can be done at two places −
Use the T-code KCH1 or go to Accounting → Controlling → Profit Center Accounting → Master Data → Standard Hierarchy → Create.
In the next screen, enter the Controlling Area for which you want to create a Standard hierarchy.
Enter the Profit Center Group and click Hierarchy at the top and enter the sub-nodes of the Profit Center Standard Hierarchy.
Click the Lower level button to create a hierarchy. Click the Profit center to assign a Profit Center group.
Click the Save button at the top and you will get a confirmation message.