You can create user groups by Tcode SUGR
User groups are maintained usually to sort users into logical groups.
This allows users to be categorised in a method that is not dependent on roles/AG's/Responsibilities/Profiles etc.
User Groups also allow segregation of user maintenance, this is especially useful in a large organisation as you can control who your user admin team can maintain - an example would be giving a team leader the authority to change passwords for users in their team
Also the authorization checks are made possible .user group is used in conjunction with S_USER_GROUP authorization object. It allows to create security management authorization by user group. e.g. you can have a local security administrator only able to manage users in his groups
Assigning the SUPER user group to a user makes sure that only authorized administrators can change its user master record.
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