Accounting with SAP R/3
Represents a part of an organization for which the sales market is structured in a uniform manner.
By setting off the costs against the revenues, you can calculate an operating profit for the individual market segments, which are defined by a combination of classifying characteristics (such as product group, customer group, country, or distribution channel). The market segments are called profitability segments.
You can assign multiple controlling areas to one operating concern.
[vgl. www.sapinfo.net/glossary (14.11.2001), URL]