Below are the step-by-step instructions to create a cost center group manually in SAP:

1. Access the SAP IMG:
   • Enter transaction code SPRO.
   • Click on SAP Reference IMG to open the Implementation Guide.
2. Navigate to the Cost Center Groups Settings:
   • In the IMG, follow the navigation path:
     Controlling → Controlling → Cost Center Accounting → Master Data → Cost Center Groups.
     (Note: Depending on your SAP version, the exact menu path may vary slightly.)
3. Define a New Cost Center Group:
   • Click on Define Cost Center Groups (or a similar option).
   • In the resulting screen, click New Entries to start creating a new cost center group.
4. Enter Group Details:
   • Group Code/Key: Provide a unique identifier for the cost center group.
   • Description: Enter a descriptive name that clearly represents the group.
   • Additional Settings: Specify other parameters such as hierarchy, validity dates and assign the group to the relevant controlling area if required.
5. Save Your Entry:
   • Once all mandatory and relevant details are filled in, click Save.
   • If prompted, assign the changes to an appropriate transport request (especially if you are working in a development or quality system).
6. Verify the New Cost Center Group:
   • Check the master data (for example, using transaction KS01/ KS02/ KS03 when creating or modifying cost centers) to ensure the new group appears in selection lists and can be assigned to cost centers.
7. Authorization and Documentation:
   • Ensure you have the proper authorizations to make changes in the controlling module.
   • Document the new cost center group details as part of your system documentation for future reference and audits.

By following these steps, you will have manually created a new cost center group, which can then be used for structuring and reporting in Cost Center Accounting.