Accounts Structure BU.BU.OBJ.SUB or BU.OBJ.SUB

Hello

 

I have a question about defining the accounts structure. We want to include in the "business unit segment" the business units and the departments in the account structure.

 

So, we have lets say BUs 101, 102, 103 and departments 01, 02, 03.

 

Using application P0907 - Flex Format Setup, Account Flex Format we can define: 

In P0006 - Business Units Master we create : 10101, 10102, 10103, 10201, 10202, 10203, 10301, 10302, 10303.

 

I would like to know what are the advantages and disadvanteges of using this type of configuration.

 

As an alternative to this structure definition, we can also have ONE business unit segment and directly define business units in P0006 as 101-01, 101-02 etc. (MCU - alphanumeric field).