Organizational Unit
Organizational object (object key O) used to form the basis of an organizational plan. Organizational units are functional units in an enterprise. According to how tasks are divided up within an enterprise, these can be departments, groups or project teams, for example.
Organizational units differ from other units in an enterprise such as personnel areas, company codes, business areas etc. These are used to depict structures (administration or accounting) in the corresponding components.
By depicting your organizational units and the hierarchical or matrix relationships between them, you model the organizational structure of your enterprise.
This organizational structure is the basis for the creation of an organizational plan, as every position in your enterprise is assigned to an organizational unit.
An organizational unit can be related, amongst other things, to:
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other organizational units via relationship A/B 002 (reports to / is line manager of) .
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positions via relationship A/B 003 (belongs to / includes) and A/B 012 (manages / is managed by) .
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tasks via relationship A/B 007 (describes / is described by)
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a master cost center via relationship A 011 (cost center assignment) or with several cost centers via relationship A 014 (cost center distribution)
The organizational units do not have to have their own cost centers.
You determine the characteristics of an organizational unit using the following infotypes:
About the Object Infotype (1000)
About the Description Infotype (1002)
Department/Staff (Infotype 1003)
About the Account Assignment Features Infotype (1008)
Standard Profiles (Infotype 1016)
About the PD Profiles Infotype (1017)
Cost Distribution (Infotype 1018)
Required Positions (infotype 1019)
About the Site Dependent Info Infotype (1027)
About the Mail Address Infotype (1032)
Billing/Allocation Info (Infotype 1037) : If you implement the
Training and Event Management component, you can find more information in
SAP Library under
Human Resources 
Training and Event Management Infotypes in Training and Event Management Billing/Allocation Info (Infotype 1037) 
.