Cost centre creation?

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Can we make a outgo centre without assigning to immoderate Business Area successful instauration surface [ s4 hana ]? I privation to make a outgo centre for Finance Department and I bash not privation to nexus this to immoderate busines country successful outgo centre instauration surface due to the fact that concern section expenses belongs to galore concern country .but present it is compulsory to prime a concern area.