Accounting with SAP R/3
Tree structure containing all the cost centers in a controlling area from the Controlling (CO) standpoint.
You assign a cost center to an end node of the standard hierarchy in the master data maintenance of the cost center, or in the enterprise organization. This ensures that the standard hierarchy contains all the cost centers in that controlling area.
When you define the controlling area, you specify the name of the top node of the standard hierarchy in that controlling area.
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