standard hierarchy (CO-OM-ABC)

Activity-Based Costing (CO-OM-ABC)

A tree structure for organizing the business processes belonging to a controlling area from the Controlling standpoint.

A business process is assigned to an end node of the standard hierarchy during master data maintenance of the business process. This ensures that the standard hierarchy contains all business processes in the controlling area.

When you create a controlling area, you specify the name of the highest node of the standard hierarchy in that controlling area.