Enterprise Structure - Organizational Units 
The SAP System distinguishes between different forms of organization which have specific meanings within their respective applications. You can use them to define your enterprise structure from an application-specific viewpoint. Each component of the SAP system has its own Organizational Unit .
For example, you can use: Company Codes and business areas, to define your business for accounting purposes, Controlling Areas to define your business for controlling purposes, and FM areas to define your business for funds management purposes.
The Client is in itself commercially, organizational and data technically a closed unit within a SAP system and corresponds to the overall organization.
Organizational Units
In order to take advantage of the integration in the SAP system, you must link the organizational units of different components with each other. See Organizational Structures - Assignments .
You create the organizational units in the Customizing of Enterprise Structure . For further information, see the Implementation Guide under Enterprise Structure .You can find information about creating an FM area under Maintain FM Area .
The functional features of organizational units are done in the Customizing of the corresponding components. See the Implementation Guide Funds Management Government for more information on the features of an FM area.