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Master data Hierarchie doubt


my company want to develop existing business content reports. i developed standard cubes for transaction data. now i have to load Master data. i selected some of the characters based on dimesnions of cubes as a master data (ex: 0MATERIAL).

I loaded attr and text for that object(0MATERAIL). NOW Come to Hierarchie i have following doubts

1. 0material info object is defaultly Hierarchie enable. is that mean it must maintain hierarchie?

2.if it must maintani hierarchie IN R/3 SIDE where i found the structure of Hierarchie?

3. is there any way to know that which objects they are maintaing hierarchie structure in our source system or flat file? whom i need to ask for structure?

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