Yes you can!
If you are planning to change within the standard hierarchy, Goto OKEON, drag, drop and save.
Or you can go to KS02 for the cost center, in the basic data, you can give the new cost center group under the hierarchy area.
If it is just non hierarchy cost center group, then go to KSH2 enter the old group, select the cost center, delete save, then go to the new cost center group and include the cost center.
It does not matter whether it has been posted or not. It is just a grouping. But caution must be exercised. and there shall be a valid justification for doing so. Because the cost center may be used in various cycles. So better to check where and all the cost center is being used and then do the change.
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