STEP 1
Go to transaction code KKPHIE and enter the cost object (usually the plant code)
STEP 2
- Click
to update the cost object hierarchy - Click
to create a new cost object hierarchy.
STEP 3
Place the mouse cursor in the level above of where you want to insert the new object, and click 
to insert a new object in the cost object hierarchy.
to insert a new object in the cost object hierarchy.Save 
