Solution : https://service.sap.com/sap/support/notes/113203 (SAP Service marketplace login required)
Summary : 
      SAP Note explains a scenario where profit center substitution in sales orders does not override the account assignment object's default profit center during goods issue or customer billing document creation. The corrective action ensures that substitutions do not overwrite existing profit center data from account assignment objects within sales documents, thereby maintaining data consistency in Profit Center Accounting. The solution includes implementing program corrections and setting up new data structures and function module parameters in the SAP environment, applicable across various SAP releases specified by the note.
Key words : 
optional i_kdauf             cobl-kdauf                  xi_kdpos             cobl-kdpos                  xi_co_objects        pca_co_obj                  xi_budat             cobl-budat                  xthen implement, aufnr                          aufnrps_psp_pnr                     ps_psp_pnrkdauf                          kdaufkdpos                          kdposadd, real account assignment object exists, import parameter    reference field, account assignment object, additional key words, data elements/types, function module copca_sd_prctr_get, customer billing document, data element/type
Related Notes : 
       
| 646412 | SD: Profit center from account assignment | 
| 157877 | Sales order profit center from cost center | 
| 146264 | Profit center Substituation in the sales order | 
| 112974 | Subst. Prof.ctr subst.,create KDAUFf.cross-CC sales | 
| 103989 | Manual change to the profit center not possible | 
| 102335 | Profit center changed manually is overwritten | 
| 101650 | Profit Center substitution does not run w/o plant | 
| 96142 | Profit center substitution not effective | 
| 85471 | Profit center cannot be changed in sales order |