Options for restricting authorizations by cost centers

Hi,

I need to create role for users who are responsible for cost centers. In addition to this role these users would only have common role for all users assigned to them.

Let's assume there are 50 cost centers and 25 users and therefore some users need authorizations for more than one cost center. Also, within a cost center group there can be several users responsible for the different cost centers (e.g. Cost center group AB: cc A: user1, ccB: user2).

What are my options to restrict authorizations for these users to individual/multiple cost centers?

Is there more a sensible way to do this than by creating a separate rolefor each cost center and then assignign these CC -roles to users?

This would mean creation of 50 new roles and inevitably a lot of maintenance in the future.

Thanks for all answers and please direct me to earlier threads if I've missed a discussion on this topic!