ZCBS_GRP is the code of a cost centers hierarchy that is used in the Co$ta - Dashboard. This is a grouping of the Level 3 of the ZCBS hierarchy. 

You can display the ZCBS_GRP hierarchy in SAP using the transaction KSH3 - Display cost center hierarchy (only in controlling area Z013) 

You can also use the report FC - Cost centers master data to display all cost centers with their assignement in the hierarchy ZCBS_BSA. 

• One group by BSA (ex: BSA_CO = BSA Communication) is created in ZCBS_BSA (1). When there is a new BSA, a new group needs to be created. 
• In each group the corresponding group of the ZCBS hierarchy is included (2) (Only the lowest level of the ZCBS hierarchy.