Describe organization and legal entities

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The first configuration to be completed during a finance and operations apps implementation is the organization. The master and transactional data in finance and operations apps revolves around the organization structure defined in the instance. There are three types of internal organizations: legal entities, operating units, and teams.

The first configuration to complete during a finance and operations implementation is the organization. The master and transactional data in finance and operations apps revolves around the organization structure defined in the instance. You can choose from three types of internal organizations: legal entities, operating units, and teams.

Creating a legal entity and preparing it for financial management is the first step of the implementation process.

A legal entity is an organization that has a registered or legislated legal structure. Legal entities can enter into legal contracts and may be required to prepare statements that report on their performance. The country or region that you select for the primary address of the legal entity controls the country-specific and region-specific features available for the legal entity.

Before choosing the country/region for the new legal entity, you need to understand the significance of localization in finance and operations apps.

Some regulatory requirements of certain countries/regions require that finance and operations apps enable or disable certain functionality and features, and even some forms, fields, reports, and inquiries.

A company is a type of legal entity. In Finance, companies are the only type of legal entity you can create, and every legal entity is associated with a Company ID.

The Company ID field is limited to four alphanumeric characters. Once created, the Company ID can't be changed. So, be sure to plan for and consider a naming convention prior to creating legal entities in the production environment. Users can access to data exclusively for the company they're logged into, provided they have the necessary security permissions for their roles.

A search name is an alternate name that you can use to search for this legal entity. One of the best ways to learn about finance and operations apps and be able to successfully implement them is by listening to the story of a customer’s day-to-day operations. You need to be able to gather and convert the customer requirements into test cases and try to match the functionality and configuration of finance and operations apps with the customer’s business processes.

Let’s take an example. Contoso, an organization with at least one company or legal entity, registered its international companies in multiple countries/regions, including Germany, the United States, and France.

Contoso is an organization made up of a group of people who are working together to carry out a business process or achieve a goal. Organizational hierarchies represent the relationships between the organizations that make up the business. This organization decided to acquire a business named Adventure Works Cycles. You can create a new legal entity by navigating to the Legal entities page.

Screenshot of the Legal entities page where the legal entity USMF is selected.

Registration IDs

Many countries and regions have different regulations and requirements for recording registration numbers or IDs.

For different countries/regions, there are various location-specific functionalities related to registration numbers provided by different government offices. Examples of registration numbers include employer identification number (EIN), tax identification number (TIN), and European value added tax (VAT) identification (EU VAT ID). This feature provides a unified framework for all countries and regions with consideration of country-specific and region-specific requirements of some European countries/regions.

The Registration category is a country/region registration identifier approved for use in a country/region for tax, customs, and other purposes.

Operating units

An operating unit is an organization that you can use to divide the control of economic resources in a business. It helps consolidate the various reporting perspectives based on operational processes.

Types of operating units include cost centers, business units, value streams, departments, and commerce channels.

  • Managers use a cost center for the management and operational control of business processes that span legal entities. Managers are accountable for the budgeted and actual expenditure for their defined cost center.

  • You can use a business unit for financial reporting that is based on industries or product lines that an organization serves independently of legal entities. Consider a business unit as a semi-autonomous unit that can meet a strategic business objective.

  • In lean manufacturing, a value stream controls the activities and production flows required to supply a product or service to consumers.

  • A department defines business operations based on functional areas. A department may have profit and loss responsibility and may consist of a group of cost centers.

  • A commerce channel can be a physical store, an online platform, or a call center. Channels are integral for managing and operating one or several stores that may be part of the same legal entity or across various legal entities.

To associate operating units with financial transactions, you need to configure financial dimensions for the operating units.

To create an operating unit, you need to navigate to the Organizations menu in the Organization administration module. In the Operating unit page, you select the New button and then select the type of operating unit that you want to create. You can select the operating unit type and then the OK button and define the other details of the operating unit, as in the screenshot:

Screenshot of the operating unit types available when creating a new operating unit.

Teams

A team is an organization that has members who share a common responsibility, interest, or objective. You need to create a team type first to categorize the team. You can restrict membership to specific groups of people, such as contractors, employees, contacts, vendors, customers, or finance and operations users. You can also create a team to link a group of people who might not otherwise work together. For example, you can create a team for a customer advisory board that includes employees from various departments in your company. However, you can’t use teams in organizational hierarchies.

Organizational hierarchy

Organizational hierarchies represent the relationships between the organizations (legal entities and operating units) that drive the business operations. You need to consider the structure of your business while you model organizations and their hierarchy. You may need to set up multiple organizational hierarchies to cater to different business operations. You need to define the purposes of the hierarchies, which can link the hierarchy with individual business policies.

You may have a multi-country and multi-region implementation managed using multiple legal entities. For instance, you have some expense policies applicable for a subset of legal entities that are from Asia. You have different expense policies for other legal entities that are from Europe. You can create two business units, one for Asia and one for Europe. You need to create a new organizational hierarchy with Expenditure internal control as the purpose. You then include the newly created business units in your hierarchy and associate the legal entities with the corresponding business unit. In the Expense management module, you can define the expense policies for a business unit. You aren't required to create expense policies for each legal entity separately.

The Organization administration module comes with predefined purposes like Procurement internal control, Vendor payment internal control, Centralized payment, Budget planning, and Security. If your organization's purchase policies differ, you may need to establish a new hierarchy for purposes such as Procurement internal control. You can also define multiple purposes for the same hierarchy if the business supports that. The purpose linked to each hierarchy dictates its application within specific finance and operations app functions.

You can define organizational hierarchy under the Organizations menu in the Organization administration module. The following screenshot shows a new organizational hierarchy for the Expense policies, where the purpose is Expenditure internal control.

Screenshot of the Organization hierarchies page for Expense policies.

If you select the View button in the action pane, you find the organization structure defined in this hierarchy, as in the illustration:

Screenshot of an organizational hierarchy showing two business units Asia and Europe.

Intercompany transactions

In Dynamics 365 Finance, you can create multiple legal entities. These legal entities:

  • can be from the same country/region or from different countries/regions.

  • may follow a different fiscal year based on the country/region regulations.

  • may have an individual chart of accounts or a shared chart of accounts.

  • can use different currencies.

Dynamics 365 Finance gives you the opportunity to perform intercompany transactions. You can post intercompany journals by setting them up in the General ledger module. You can also post intercompany sales orders and purchase orders to maintain inventory across legal entities.