Customer Set Up (parent child relationships)

Using Oracle 11i do not have customer's on-line

We have a basic customer set up structure.  One Bill To location and a site number for each ship to location. 

In asking about Bill To, Sold To, Payer, Ship To set up in order to create a clearer defined relationship with in the system.  A Parent Child type so that the Site location could have the ship to under their structure to understand who the business is with.  We can’t in this method.  They also set up a site for every shipment.  1b.  f the ship to is a one time ship to (not even a direct customer) they indicate that they do not have the ability for a one time