Master Data Groups 
Definition
Master data can be grouped together, for example:
Cost center groups
Cost element groups
Activity type groups
Statistical key figure groups
Business process groups
Order groups
Note
In addition to those groups that are subnodes of the standard hierarchy, for analysis or planning purposes, you can also create alternative groups that do not belong to the standard hierarchy.
All cost centers and business processes must be incorporated in the relevant standard hierarchy . Note that you can assign a cost center or business process to only one hierarchy group, but to any number of alternative groups.
Use
You can use master data groups in different areas (analysis, planning, allocation).
You can divide complex groups into manageable sections by separating them into sub-groups. You can create and maintain sub-groups separately and then combine them in larger groups.
Note
Remember that groups have no time dependencies. In contrast, most master data is time-dependent.
If, for example, the cost center structure changes for the new fiscal year, the standard hierarchy changes with it. As the standard hierarchy is not time-dependent, the system ensures that reports covering multiple fiscal years always use the same standard hierarchy , thus providing comparable results.
To save older standard hierarchies for documentation purposes, copy the hierarchy before making changes and use this copy for evaluating reports for previous fiscal years (see: Copying Master Data Groups ).