Can you provide more detail?
Are you just creating a fresh new operating unit? There are checklists for that, including the order of actions.
If the old operating unit is in 11i and you want to move data to an empty install of R12, there are checklists for that as well.
If you are moving data from an old operating unit into a new one within an existing instance, can you share the reason for that? Doing it to be rid of old data is different than doing it to facilitate an organizational restructure, for example.