You can plan data locally in the local systems. If you post data subsequently to Profit Center Accounting, you should do this in the central system as well. The local planning data can be rolled up to the central system each month and then analyzed or modified there.
Assessment and distribution are generally performed after the data is rolled up to the central system. However, you can also do this in the local systems for the data posted there.
Distribution of functions between the central R/3 System and the local R/3 Systems