Enter Transaction code KE51 in the SAP Command Field
In the next screen , Enter the controlling area in which the Profit Center is to be created
In the next screen, Enter a unique Id for the Profit Center
In the next screen, Enter the Following
Press 'Save' button , for saving the profit center from the SAP Standard Toolbar
The Profit is saved in the inactive mode.
Press the 'Activation' Button for the activation of the profit center from the Application Toolbar