Hello Sandeep,
Typically in Reports you derive a Profit Center from a Cost Center since there is a unique 1:1 relationship.
There are two approaches that you would need to consider in the following situations:
1. User enters CC - system needs to derive PC
For this, you would need to maintain the PC as a property of CC.
In the report / input template, you can derive the PC as a property of CC say in cell B2 and modify the EPMMEMBER formula for PC to point to cell B2. This way, the users only enter CC and the system enters the data for PC.
2. User enters PC - system needs to derive all CCs which have that PC assigned in their property.
For this also, PC needs to be a property of CC.
In the report / template - it is suggested that CC be in the row axis.
You can then write a memberaxis override for CC based on the PC entered by the user.
The system will create rows for all CCs which have that specific PC assigned as a property.
Hope this helps.
Sunil