cost center report - value flow

Dear Experts,

I searched scn stuff before posting this, I need good clarity on this. So I am posting:

I need to know the value flow to cost center report:

cost center debit part is ok...as the values coming from the actual expenditure booking Say F-02/FB50.

Planning is also ok, as the values are from KP06.

I want to understand the cost center credit part:

1,I can say the credit part is by the way of production order confirmations, ( Plan price KP26 * Actual quantity confirmed in the PO)

2,Possibility of credit case may be by way re-distribution of expenditure which is lying in the secondary cost element.

I need clarity on activity allocation:

Credits are appearing in minus symbol which relates to point "1" mentioned above.

Is there any changes when we go for KSII and MFN1.....

After revaluation of the order what is the impact on the cost center credits????????

Please explain in detail about cost center credits.......

Thank you........