Hi,
Operating concern is the highest level of hierarchy in controlling area. Operating concern used to
do analysis on PCA (Profit Center Acctg) / CO-PA. This is basically used for the analysis of parameters, like measuring
internal profit of a SBU, Sales data analysis (COPA).They can even be used for Analysing balance sheet items
(Stocks,Assets,cash etc.)
Segment- financial report information by line of business and geographical area
business area- equivalent to a specific area of responsibility within your company or business segment. This can be used for both internal and external reporting
Business areas are primarily used to facilitate external segment reporting across company
codes, covering the company's main areas of operation (product lines, branches)
organizational units in FI module are ( in sequence): Client, company code, business area, company, credit cotrol area, funds
management area, dunning area, chart of accounts and controlling area.
Thanks,
Rod
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