How to set the Profile Option value using API (backend)

DECLARE

   xx_api_return_value   BOOLEAN;

BEGIN

   xx_api_return_value := fnd_profile.SAVE ('CONC_REPORT_ACCESS_LEVEL'

                        , 'R'

                        , 'USER'

                        , 'ABCDE'

                        , NULL

                        , NULL

                         );

   IF xx_api_return_value THEN

      DBMS_OUTPUT.put_line ('Profile value set successfully');

      COMMIT;

   ELSE

      DBMS_OUTPUT.put_line ('Error occured while setting profile value');

   END IF;

EXCEPTION

    WHEN OTHERS THEN

    DBMS_OUTPUT.put_line ('Main Exception. Error occured while setting profile value');

END;

• FND_PROFILE.SAVE Function can be used to set the value of any profile option at any level i.e. Site Level, Application Level, Responsibility Level, User Level.

Profile Options Specific to Operating Units in Oracle Apps

• Profile Options, AR: Receipt Batch Source and AR: Transaction Batch Source, reference data that is secured by operating unit. You must set these profile options at the responsibility level. You should choose a value corresponding to the operating unit of the responsibility.

•  The following profile options need to be set for each responsibility for each operating unit where applicable:
• HR: Business Group
• HR: User Type
• The HR: User Type profile option limits field access on windows shared between Oracle Human Resources and other applications. If you do not use Oracle Payroll, it must be to HR User for all responsibilities that use tables from Oracle Human Resources. For example, responsibilities used to define employees and organizations.

• GL: Set of Books Name
• Oracle General Ledger forms use the GL: Set of Books profile option to determine your current set of books. 
• If you have different sets of books for your operating units, you should set the GL: Set of Books profile option for each responsibility that uses Oracle General Ledger forms.
• OM: Item Validation Organization
• INV: Inter company Currency Conversion
• Tax: Allow Override of Tax Code
• Tax: Invoice Freight as Revenue
• Tax: Inventory Item for Freight
• Sequential Numbering