A business area is assigned to a client (logical system), but it is not dependent on an operating area, controlling area, company code and so on. Business areas can be used by several company codes for reporting purposes.
Materials are assigned to a business area on the basis of the combination of division and plant. Every time a material is posted, the relevant material stock account is automatically assigned to the business area belonging to that account.
You cannot create a sales organization that crosses business areas, since each sales organization must be assigned to exactly one company code
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