An organization consists of two areas, production and retail. The organization manufactures automobiles and utility vehicles.

This organizational structure can be represented in the SAP system in different ways, where the company code and controlling area can be combined as follows:

The automobile and utility vehicle areas are not independent accounting entities. In Financial Accounting, they are only portrayed as business areas to create internal balance sheets. This enables evaluations for both organizational areas in Financial Accounting. Joint accounting is performed for both areas. The company code (independent accounting unit) is assigned to a controlling area. Analyses can be made at any time for the automobile and utility vehicle areas, because the business area was specified in all account assignment objects in CO.

The automobile and utility vehicle areas are independent accounting units. Therefore, they appear in Financial Accounting (FI) as company codes. You should still carry out joint accounting for both areas. For this reason, the system represents both areas in one controlling area.

If you want to analyze the Car and Utility Vehicle areas in cost accounting, then you need to include this when defining cost centers (for example, by creating separate cost center groups for the Car and Utility Vehicle areas).