About OKB9 its advantages even if we use the PC in materil master

Hi Gurus,
As we are using the PC in materil masters the relation of CC & PC is 1:1,
while assigning the sales revenus accounts in the OKB9 generally is there any requirement to make sales account as revenue element and assign any CO object in the OKB9 help me with full details of importance of OKB9
Regards
Rammohan

The sequence in which Profit centers are derived and overridden is
1. PC in M Master
2. Validation and Substitution in Sales orders 0KEM
3. OKB9
As per SAP best practises if you would want to derive a different profit centers other than the one in the Material master, it would be through Validation and Substitution.

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