The profit center of the material master data is used to:
Identity to which GBU the material belongs = The profit center used must be part of the profit centers hierarchy of the GBU
Calculate industrial indicators by value stream = The profit center used must be included in the corresponding value stream
Allocate variances = the last 4 digit of the profit center are equal to the last 4 digit of the IECRA where variances are posted in the P&L (process orders variances, PPV & Revaluation) (usually it is the last 4 digits of the non allocated IECRA of the GBU.