A Business Configuration Set is a set of Customizing settings Which are grouped according to logical, business management criteria to a unit. For documentary, quality assurance and re-use purposes
Which is independent of the original Customizing tables/views Which is accessible across the system landscape. Briefly, BC Sets are snapshots of Customizing settings.

There are three kinds of attributes:
Standard:
When you create a BC Set, all fields except the key fields are selected in the Copy column and have the attribute Standard. In this case the table field value is copied without confirmation when the BC Set is activated and can be changed manually..
Not changeable after activation:
Assign this attribute to table fields whose values are not to be changed after activation of the BC Set. The values of these fields are copied unchanged when the BC Set is activated. This is for example the case when Customizing settings are passed unchanged to subsidiaries in a group rollout. Business settings could otherwise be accidentally overwritten after the BC Set has been activated.
Get values at activation:
Assign this attribute to table fields whose values are to be specified by the user during activation of the BC Set. Customers can change the values of these fields when the BC Set is activated. All fields whose value cannot yet be determined when the BC Set is created should have this attribute. These are typically organizational units such as company code, plant, etc.

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