there is dummy profit center no dummy cost center

dummy cost center is created to equall the balence amount, 
which we have to pay at year end, instead of  transfering 
the amonut to concerned cost center monthly  we transfer 
that to dummy cost center after year end  we eqaull the 
balence , eg salary/wages bonus its calculated for 12 
months and its distributed in equally in 12 months,first we 
transfer that in dummy cost center and at year end we 
transfer that to concerned cost center , 

if i am worng plz guide me

Dummy cost center is a cost center which is not existed 
in   the company. 
It is used to reduce the cost of the product at the time of 
accrual calculation by giving credit to this dummy cost 
center