You must assign your material stocks to strategic business units, before you assess the profitability of that business unit using key figures.

In Sapo the example enterprise, business premises in the Czech Republic and Ireland are portrayed as cross-business area plants. As a result, you cannot guarantee that material stocks are assigned to exactly one business area in each case. You also need to define divisions (product groups), each of which you then assign to a single business area.

Sapo creates the divisions PCs, printers, and monitors, and then assigns each of them to exactly one business area. All the material stocks are then assigned to exactly one division. In this way you can derive the assignment of material stocks to business areas from the division, even if you have set up cross-business area plants.