Inscrivez-vous ou connectez-vous pour rejoindre votre communauté professionnelle.
In Cost Centre Hierarchy highest node is Operating concern -> controlling Area
Hierarchy of controlling is-
Client
Operating Concern
Controlling area
Company codes
Business Areas
the highest organizational unit in controlling module is operating concern but it's only configured if you are using profitability analysis.
So, the highest organizational unit in controlling is Controlling Area for standard controlling.
cost center goup is the highest node in SAP Controlling hierarchy