You can outline the following profit center scenario for Sapo, based on the hierarchically structured profit center.

To evaluate the profits from movement of goods between profit centers you need to define relationships between internal customers and internal suppliers.

Delivery of printed circuit boards from the Czech Republic to the Hannover plant is represented in the business area scenario as a stock transfer between plants. The printed circuit boards are valued in the external rendering of accounts as the cost of goods manufactured. In the profit center scenario, the profit center in the Czech Republic is the supplier while the profit center in Hannover is the customer. A sale of printed circuit board occurs in the internal currency that has been defined for all the profit centers in the enterprise.