what are criterias for defining various controlling area in oprating concrn
for a holding with various businesses, I'm looking for criteria or characteristics to:
1- divide client into multiple operating concern? ("best Practice" characteristics)
2- divide an "operating concern" into multiple "controlling area"?
I'm confused in dividing a holding in how many operating concerns and controlling areas?
which solution is better: few operating concern with various controlling area within each one OR more operating concern with fewer controlling area within each operating concern?