organization structure workshop
TRANSCRIPT
SAP AG 2002, AcceleratedSAP, Title, Speaker Name 1
GOAL OF ORGANIZATION STRUCTURE WORKSHOP
Obtain an Understanding of the Customer’s Key Business Processes
Define the Client’s Organization Structure in SAP based on those Business Processes
SAP AG 2002, AcceleratedSAP, Title, Speaker Name 2
AGENDA - Session 1
Customer High Level Business Overview
Customer Visions and Goals
Business Process Review
External Accounting Legal Entity Sales Logistics Procurement, Logistics Planning
Financial/Asset Management
Integrated Business Process Overview
SAP AG 2002, AcceleratedSAP, Title, Speaker Name 3
AGENDA - Session 2
Define the Organizational Elements in SAP based on the Company’s Business Processes and Reporting Requirements obtained in Session 1
Document the Company’s SAP Organization Structure
Defintion of Organization Structure
SAP AG 2002, AcceleratedSAP, Title, Speaker Name 4
Company’s Mission Statement
Markets
Customer Base
Products and Services
SAP Implementation Drivers
Business Overview
Integrated Business Process Review
SAP AG 2002, AcceleratedSAP, Title, Speaker Name 5
What are the legal entities that constitute your business?
Do you produce legal financial statements for each one of these legal entites and do they have separate Federal Id Numbers?
Which one of these entities are true operating companies
Of these legal entities, which ones are Holding Companies?
How do these legal entities relate to each other?
Legal Entity Structure
Integrated Business Process OverviewIntegrated Business Process Overview
SAP AG 2002, AcceleratedSAP, Title, Speaker Name 6
Integrated Business Processes Overview
Finance / Asset ManagementFinance / Asset Management
ProcurementProcurement
Logistics PlanningLogistics Planning
Sales LogisticsSales Logistics
ProductionProduction
SAP AG 2002, AcceleratedSAP, Title, Speaker Name 7
Integrated Business Process Overview
Sales Logistics
Inventory Sourcing
Inventory Sourcing DeliveryDelivery BillingBillingSales Order
Processing
Sales Order Processing
Pre-Sales Activities
Pre-Sales Activities
Financial and Managerial Reporting and AnalysisFinancial and Managerial Reporting and Analysis
G/L COS / Inventory
G/L COS / Inventory
AR Invoice /
GL Revenue
AR Invoice /
GL Revenue
Customer Payment
Customer Payment
FIFI
SDSD
SAP AG 2002, AcceleratedSAP, Title, Speaker Name 8
Integrated Business Process Overview
Fore-cast
Fore-cast
Sales Oper Planning
Sales Oper Planning MPSMPS MRPMRP Order
Settlement
Order Settlement
CostingCosting
InventoryInventory
Manufacturing Execution
Manufacturing Execution
CapacityCapacity
Financial and Managerial Reporting and AnalysisFinancial and Managerial Reporting and Analysis
Production
SAP AG 2002, AcceleratedSAP, Title, Speaker Name 9
SDSD
FIFI
Integrated Business Process Overview
Requirement for Goods /
Services
Requirement for Goods /
Services
Purchase
Order
Purchase
Order
Goods
Receipt
Goods
Receipt
Invoice
Verification
Invoice
Verification
Financial and Managerial Reporting and AnalysisFinancial and Managerial Reporting and Analysis
ProcurementProcurement
G/L Inventory /
GRIR
G/L Inventory /
GRIR
G/L GRIR/ Expense
AP Invoice
G/L GRIR/ Expense
AP Invoice
Vendor
Payment
Vendor
Payment
ACCOUNTSRECEIVABLE
ACCOUNTS PAYABLE
ASSETMANAGEMENT
COST CENTERACCOUNTING (CCA)
INTERNAL ORDER ACCOUNTING (OPA)
PROJECTACCOUNTING
PRODUCT COSTING
PROFIT CENTER ACCOUNTING (PCA)
PROFITABILITY ANALYSIS (PA)
FINANCIAL ACCOUNTING (FI / AM)
FINANCIAL REPORTING (FI)
MANAGEMENT REPORTING (CO)
GENERAL LEDGERNATURALACCOUNT
Finance Management /Accounting & Reporting
SD
MM
SAP AG 2002, AcceleratedSAP, Title, Speaker Name 11
AGENDA - Session 2
Define the Organizational Elements in SAP based on the Company’s Business Processes and Reporting Requirements obtained in Session 1
Document the Company’s SAP Organization Structure
Defintion of Organization Structure
SAP AG 2002, AcceleratedSAP, Title, Speaker Name 12
Session 2 - Organizational Structure Review
3000US #1
3000US #1
02Motorcycles
02Motorcycles
90Accessories
90Accessories
3000New York
3000New York
4000Seattle
4000Seattle
3000US Sales
3000US Sales
02Motorcycles
02Motorcycles
02Motorcycles
90Access.
90Access.
03Retail
90Assess.
BusinessArea
PurchasingOrganization
Division/Plant
DistributionChannel
Division
SalesOrganization
Organizational Structure
3000Motor Sports
International, Inc US
4000Motor Sports
International, IncCanada
4000Motor Sports
International, IncCanada
Motor Sports InternationalMotor Sports International
SAP AG 2002, AcceleratedSAP, Title, Speaker Name 13
Motor Sports InternationalMotor Sports International
The Client
Organizational Elements -Client
SAP AG 2002, AcceleratedSAP, Title, Speaker Name 14
Organizational Elements - Client
Highest Hierarchical Level in SAP(e.g. a corporation)
Can be Used to Differentiate between a Development, Quality Assurance, and Production System within R/3
All Areas of an Organization that are to be Integrated into the SAP R/3 Production System should be Included Under one Client
Client Characteritics
SAP AG 2002, AcceleratedSAP, Title, Speaker Name 15
Organizational Elements - Client (Cont.)
Common Set of Rules Common Tables Common Master Files Common Data Bases
Standardized Data Across the Client a vendor number and name is common across the client a customer is common across the client a general ledger number and description is common across the
client a material number and description is common across the client
Client Characteritics
SAP AG 2002, AcceleratedSAP, Title, Speaker Name 16
Organizational Elements - FI
Clients: Identify the proposed productive clients for customer being evaluated.
Benefits: Identify the benefits of recommended strategy.
Costs: Identify the costs of recommended strategy.
Issues: Identify any open issues/questions.
Client Strategy for Name of Customer
SAP AG 2002, AcceleratedSAP, Title, Speaker Name 17
Motor Sports InternationalMotor Sports International
3000Motor Sports International, Inc
US(Company)
3000Motor Sports International, Inc
US(Company)
4000Motor Sports International, Inc
Canada(Company)
4000Motor Sports International, Inc
Canada(Company)
Company
Organizational Elements - FI
SAP AG 2002, AcceleratedSAP, Title, Speaker Name 18
Organizational Elements - FI
Represents a legal/tax entity - Where do you legally represent the financial events of transacting business?
Arms Lenghts Transactions
Level of External Reporting or Legal Sets of Books
Company
SAP AG 2002, AcceleratedSAP, Title, Speaker Name 19
Organizational Elements - FI
A Company is Assigned to: Credit Management Area to allow for either Centralized or
Decentralized Credit Management(Credit Control Area) Financial Management Area-Treasury Departmental Accounting/Cost Center Area to allow for
Centralized or Decentralized Departmental Reporting(Controlling Area)
Company Assignment Considerations
SAP AG 2002, AcceleratedSAP, Title, Speaker Name 20
Organizational Elements - FI
Company Codes: Identify the proposed company codes if any for customer being evaluated.
Consolidation Company Codes: Identify the proposed consolidation company codes if applicable.
Benefits: Identify the benefits of recommended usage of company codes.
Costs: Identify the costs of recommended usage of company codes.
Issues: Identify any open issues/questions.
Companies for Name of Customer
SAP AG 2002, AcceleratedSAP, Title, Speaker Name 21
Motor Sports InternationalMotor Sports International
3000Motor Sports International, Inc
US(Company)
3000Motor Sports International, Inc
US(Company)
4000Motor Sports International, Inc
Canada(Company)
4000Motor Sports International, Inc
Canada(Company)
Business Area
Organizational Elements - FI
02Motorcycles
(business area)
02Motorcycles
(business area)
90Accessories
(business area)
90Accessories
(business area)
SAP AG 2002, AcceleratedSAP, Title, Speaker Name 22
Organizational Elements - FI
Subset of Companies
Used for Segment Reporting in Accordance to FAS 14
Represents a Separate Area of Operations or Responsibility within an Organization
Could be Shared Across Companies or Specific to a Single Company
Lowest Level within FI that an Internal Balance Sheet and Profit and Loss Statement can be Developed
Typically does not Have Shareholder Equity
Business Area
SAP AG 2002, AcceleratedSAP, Title, Speaker Name 23
Organizational Elements - FI
Business Area: Identify the proposed business area if any for customer being evaluated.
Benefits: Identify the benefits of recommended usage of business areas.
Costs: Identify the costs of recommended usage of business areas.
business areas are only in balance at the end of the period when the business area clearing program is executed.
Issues: Identify any open issues/questions.
Business Area for Name of Customer
SAP AG 2002, AcceleratedSAP, Title, Speaker Name 24
Organizational Elements - FI
There are Three Chart of Accounts Concepts in SAP Operating Chart of Accounts Country Chart of Accounts Group Chart of Accounts
Chart of Accounts
SAP AG 2002, AcceleratedSAP, Title, Speaker Name 25
Organizational Elements - FI
G/L Account Master Records Required in One or Several Company Codes
Postings are Made to these Accounts
Maximum of a 10 Digit Code
A company Must be Linked to One Operating Chart of Accounts
An Operating Chart of Accounts can be Linked to Many companies
Operating Chart of Accounts
SAP AG 2002, AcceleratedSAP, Title, Speaker Name 26
Linking of Chart of Accounts to Company Codes
Organizational Elements - FI
OPERATINGCHART OF ACCOUNTS
Motor SportsInternational, Inc. US
1
Company Codes are linked to Chart of Account1
Motor Sports International, Inc. CA
1
SAP AG 2002, AcceleratedSAP, Title, Speaker Name 27
Organizational Elements - FI
Represents the Account Structure Prescribed under National Regulations
Optinal Usage in SAP
Could be the Same as the Operating Chart of Accounts or the Operating Chart of Accounts at the Company Level can be linked(mapped) to the Country Chart of Account
Country Chart of Accounts
SAP AG 2002, AcceleratedSAP, Title, Speaker Name 28
Organizational Elements - FI
Could be used for: Consolidation Chart of Accounts Corporate Group Rollup
The Operating Chart of Accounts Master(not Company) is Assigned to a Corporate Chart of Accounts
Optional Usage in SAP
Group Chart of Accounts
SAP AG 2002, AcceleratedSAP, Title, Speaker Name 29
Linking of Chart of Accounts to Company Codes
Organizational Elements - FI
OPERATINGCHART OF ACCOUNTS
COMPANY CODE 1
1
Company Codes are linked to Chart of Account1
COMPANY CODE 2
1
The Operating Chart of Accounts is Linked to the Group Chart of Accounts
GROUPCHART OF ACCOUNTS
2
2
SAP AG 2002, AcceleratedSAP, Title, Speaker Name 30
Organizational Elements - FI
Different from a lot of other Financial System Applications in that the G/L account is strictly comprised of the natural account code.
The management reporting structures (i.e. cost centers, divisions, regions, and job orders) is not embedded within the chart of accounts.
In SAP there is a relative relationship between the chart of accounts profit and loss natural account code and the cost centers.
Operating Chart of Accounts = General Ledger
SAP AG 2002, AcceleratedSAP, Title, Speaker Name 31
Organizational Elements - CO
02Motorcycles
02Motorcycles
90Accessories
90Accessories
BusinessArea
Controlling Area
3000Motor Sports
International, IncUS
3000Motor Sports
International, IncUS
Company
Operating Chart of Accounts
Operating Chart of Accounts
ControllingArea
ControllingArea
4000Motor Sports
International, IncCanada
4000Motor Sports
International, IncCanada
SAP AG 2002, AcceleratedSAP, Title, Speaker Name 32
Organizational Elements - CO
An organizational unit within a corporation in which comprehensive independent management accounting can be performed.
Allows you to group companies from a Cost Accounting View.
It links the financial accounting module (FI) to the management accounting module(CO) in SAP.
Controlling Area
SAP AG 2002, AcceleratedSAP, Title, Speaker Name 33
Organizational Elements - CO
The Operating Chart of Accounts Links Financial Accounting(General Ledger) to Management Accounting in the following way:
A Company Code is Linked to the Operating Chart of Accounts The Controlling Area is Linked to the Operating Chart of Accounts A Company Code then can be Linked to any Controlling Area as
long as they are both Linked to the Same Operating Chart of Accounts
Several Companies can be Linked to a Single Controlling Area regardless of the Companies Functional Currency. AGAIN, THE ONLY REQUIREMENT IS THAT ALL COMPANIES WITHIN THE CONTROLLING AREA MUST USE THE SAME OPERATING CHART OF ACCOUNTS.
Linking of FI and CO
SAP AG 2002, AcceleratedSAP, Title, Speaker Name 34
Organizational Elements - CO
Highest Reporting Level under Cost Center Accounting across which Information can Shared and Viewed within the Controlling Module
Departmental Cost Information withing a Single Controlling Area can be Viewed using the Standard Cost Center Reports in CO.
Departmental Cost Information Across Controlling Areas can be viewed by Building User Definable Reports in the Special Ledger
Interdepartamental Cost Allocations can only be performed in CO across Companies in the Same Controlling Area.
Controlling Area
SAP AG 2002, AcceleratedSAP, Title, Speaker Name 35
Organizational Elements - CO
COA/Controlling Area: Identify the proposed COA/controlling area strategy(i.e. single v.s. multiple)
Benefits: Identify the benefits of recommended strategy.
Costs: Identify the costs of recommended strategy
Issues: Identify any open issues/questions.
Recommended Controlling Area & Chart of Accounts
Strategy for Name of Customer
SAP AG 2002, AcceleratedSAP, Title, Speaker Name 36
Organizational Elements - CO
02Motorcycles
02Motorcycles
90Accessories
90Accessories
BusinessArea
Profit Centers
3000Motor Sports
International, IncUS
3000Motor Sports
International, IncUS
Company
Operating Chart of Accounts
Operating Chart of Accounts
ControllingArea
ControllingArea
4000Motor Sports
International, IncCanada
4000Motor Sports
International, IncCanada
Profit Center HierarchyProfit Center Hierarchy
PaintPaint PumpsPumps
SAP AG 2002, AcceleratedSAP, Title, Speaker Name 37
Organizational Elements - CO
Used to Calculate the Profit of an Area of Responsibility within the Organization(e.g. Division)
The Areas of Responsibility(Profit Centers) could be Based on Regions, Functions, or Products.
Supports Calculating Operating Profit using the Cost of Goods Sold P/L Format and/or the Period Accounting Method
A Profit Center can also be Viewed as an Investment Center since it is Possible to Transfer at Period End the Balance Sheet Positions for Assets, WIP, AR, AP, and Inventory
Profit Center Accounting
SAP AG 2002, AcceleratedSAP, Title, Speaker Name 38
Organizational Elements - CO
A Profit Center is not an Independent Account Assignment Object at the Moment of Entering a Transaction in SD or MM;It is Derived from Existing Objects
As a Default, Revenue and Costs for Profit Centers are Derived as follows:
Sales Order Line Item based on the Product being Sold Direct Costs Based on the Assignment of Production Orders and
Direct Costs. The System Proposes the Profit Center Based on the Profit Center of the Material Being Produced.
Overhead Costs Based on the Assignment of the Cost Center or other Cost Object
Substitution Rules can be Used to Change the Default Derivation
Supports both Actual and Planned Data
Profit Center
SAP AG 2002, AcceleratedSAP, Title, Speaker Name 39
Organizational Elements - CO
Profit Centers: Identify the proposed profit centers if any for customer being evaluated.
Benefits: Identify the benefits of recommended usage of profit center.
Costs: Identify the costs of recommended usage of profit centers.
Issues: Identify any open issues/questions.
Profit Centers for Name of Customer
SAP AG 2002, AcceleratedSAP, Title, Speaker Name 40
Organizational Elements - CO
02Motorcycles
02Motorcycles
90Accessories
90Accessories
BusinessArea
Cost Centers
3000Motor Sports
International, IncUS
3000Motor Sports
International, IncUS
Company
Operating Chart of Accounts
Operating Chart of Accounts
ControllingArea
ControllingArea
4000Motor Sports
International, IncCanada
4000Motor Sports
International, IncCanada
Cost Center HierarchyCost Center Hierarchy
Sales - PaintsSales - Paints
Information Systems
Information Systems
Marketing
Profit Center HierarchyProfit Center Hierarchy
PaintsPaints PumpsPumps
SAP AG 2002, AcceleratedSAP, Title, Speaker Name 41
Organizational Elements - CO
Departmental Breakdown of your Legal Entity Structure
Lowest Level of Organization where you want to Collect and Analyze Costs/Departmental Performance
Departmental Budgets and Expense Analysis of P & L Accounts
Interdepartmental Cost Allocations
Each Cost Center is Assigned to a Company Code, Business Area and Profit Centers
Cost Centers are Structured into Organizational and/or Functional Hierarchical Groups
Cost Centers
SAP AG 2002, AcceleratedSAP, Title, Speaker Name 42
Can Create Physical Hierarchy for Operational Management (ie.. Phila or Atlantic City)
Can Create Multiple Alternate Hierarchies for Functional Management (i.e. Accounting department in Stanford and the Accounting department in East Alton can be grouped together to form the corporate Accounting department or the operations accounting department)
Can Get Selected Balance Sheet Items at the Cost Center Level if the Right Modules have been Installed, specifically Fixed Assets(AM) . In the Fixed asset master record you can cross reference the asset to the cost center and see historical cost, accumulated depreciation and depreciation expense.
Organizational Elements - CO
Cost Centers - Hierarchies
SAP AG 2002, AcceleratedSAP, Title, Speaker Name 43
Organizational Elements - CO
In SAP, a Cost Account is either Linked or not Linked to a Cost Center
The Linking is Performed by Creating the G/L Cost Account as a Cost Element under the CO Module
All Cost G/L Account Numbers can be Linked to One or Many Cost Centers(Depatment Codes)
Linking the G/L P/L Accounts to Cost Centers
SAP AG 2002, AcceleratedSAP, Title, Speaker Name 44
Motor Sports InternationalMotor Sports International
3000US #13000US #1
3000New York
3000New York
3400Seattle3400
Seattle
3000Motor Sports
International, Inc US
4000Motor Sports
International, IncCanada
4000Motor Sports
International, IncCanada
PurchasingOrganization
Plant
Purchasing Organization and Plants
Organizational Elements - MM
SAP AG 2002, AcceleratedSAP, Title, Speaker Name 45
Organizational Elements - MM
Responsible for Procurement for One or More Plants
Responsible for Negotiating Pricing and Delivery Terms with Vendors
Purchasing Organization is Assigned to A Company where Inventory is Legally Tracked or Costs are Legally Incurred.
Purchasing Organization
SAP AG 2002, AcceleratedSAP, Title, Speaker Name 46
Organizational Elements - MM
Purchasing Organization: Identify the proposed purchasing organization if any for customer being evaluated.
Benefits: Identify the benefits of recommended usage of purchasing organization.
Costs: Identify the costs of recommended usage of purchasing organization.
Issues: Identify any open issues/questions.
Purchasing Organization for Name of Customer
SAP AG 2002, AcceleratedSAP, Title, Speaker Name 47
Organizational Elements - MM
Usually a Manufacturing Facility, Warehouse, or a Location that Stocks , Manages, and Valuates Inventory
May be a Physical Site with Multiple Manufacturing/Production Lines
May be Multiple Manufacturing/Production Lines at One Physical Site
Can be a Physical Location (cost centers may or may not be associated to a plant, i.e. administrative vs. manufacturing cost centers)
SD Availability Checking is Normally Done at the Plant Level
Plant
SAP AG 2002, AcceleratedSAP, Title, Speaker Name 48
Organizational Elements - MM
Links to Production (PP), Materials Management (MM), and Sales and Distribution (SD)
A Plant is Assigned to A Company
Purchasing Organization are Assigned to Plants
Plant (Cont.)
SAP AG 2002, AcceleratedSAP, Title, Speaker Name 49
Organizational Elements - MM
Plant: Identify the proposed plants if any for customer being evaluated.
Benefits: Identify the benefits of recommended usage of plants.
Costs: Identify the costs of recommended usage of plants.
Issues: Identify any open issues/questions.
Plant for Name of Customer
SAP AG 2002, AcceleratedSAP, Title, Speaker Name 50
Organizational Elements - MM
A Location within a Plant where Inventory is Stored
Storage Location
SAP AG 2002, AcceleratedSAP, Title, Speaker Name 51
Organizational Elements - MM
Storage Locations: Identify the proposed storage locations if any for customer being evaluated.
Benefits: Identify the benefits of recommended usage of storage locations.
Costs: Identify the costs of recommended usage of storage locations.
Issues: Identify any open issues/questions.
Storage Locations for Name of Customer
SAP AG 2002, AcceleratedSAP, Title, Speaker Name 52
Organizational Elements - SDSales Organization, Distribution Channel and Division
02Motorcycles
02MotorcyclesDivision
3000US Sales
3000US Sales
03Retail
03Retail
SalesOrganization
SalesOrganization
DistributionChannel
3000Motor Sports
International, Inc US
Motor Sports InternationalMotor Sports International
90Accessories
90Accessories
4000Motor Sports
International, IncCanada
4000Motor Sports
International, IncCanada
SAP AG 2002, AcceleratedSAP, Title, Speaker Name 53
Organizational Elements - SD
Legal Selling Unit Responsible for Revenue and Product Liability
Sales Orders belong to One Sales Organization(Header Level Assignment).
Master Data Maintenance for Customers, Pricing at Sales Organizatin Level
Sales Organization Assigned to a Company where Sales Revenue is Recognized(Links SD & FI)
Plants Assigned to a Sales Organization
Sales Organization
SAP AG 2002, AcceleratedSAP, Title, Speaker Name 54
Organizational Elements - SD
Sales Organization: Identify the proposed sales organizations if any for customer being evaluated.
Benefits: Identify the benefits of recommended usage of sales organizations.
Costs: Identify the costs of recommended usage of sales organizations.
Issues: Identify any open issues/questions.
Sales Organization for Name of Customer
SAP AG 2002, AcceleratedSAP, Title, Speaker Name 55
Organizational Elements - SD
Breakdown within Sales for Different Product Disbursement Methods, such as Wholesale vs Retail or National vs International
Master Data Maintenance for Materials, Pricing, at Sales Organization/Distribution Channel
Sales Order belong to one Distribution Channel (Header Level Assignment)
Distribution Channel assigned to a Sales Organization
Distribution Channel
SAP AG 2002, AcceleratedSAP, Title, Speaker Name 56
Organizational Elements - SD
Distribution Channels: Identify the proposed distribution channels if any for customer being evaluated.
Benefits: Identify the benefits of recommended usage of distribution channels.
Costs: Identify the costs of recommended usage of distribution channels.
Issues: Identify any open issues/questions.
Distribution Channels for Name of Customer
SAP AG 2002, AcceleratedSAP, Title, Speaker Name 57
Organizational Elements - SD
A way of Grouping Materials, Products, or Services
Sales Orders belong to One Division (Header Level Assignment)
Division
SAP AG 2002, AcceleratedSAP, Title, Speaker Name 58
Organizational Elements - SD
Division: Identify the proposed divisions if any for customer being evaluated.
Benefits: Identify the benefits of recommended usage of divisions.
Costs: Identify the costs of recommended usage of divisions.
Issues: Identify any open issues/questions.
Division for Name of Customer
SAP AG 2002, AcceleratedSAP, Title, Speaker Name 59
Organizational Elements - SD
Sales Area is a Combination of:Sales Area is a Combination of:
Sales OrganizationSales Organization
Distribution ChannelDistribution Channel
DivisionDivision
Used to View Sales-Related Master DataUsed to View Sales-Related Master Data
Sales Orders belong to One Sales Area (Header Sales Orders belong to One Sales Area (Header Level Assignment)Level Assignment)
Links the Order Entry System(SD) to the Links the Order Entry System(SD) to the Financial/Managerial System(FI/CO)Financial/Managerial System(FI/CO)
Sales Area
SAP AG 2002, AcceleratedSAP, Title, Speaker Name 60
3000US #1
3000US #1
02Motorcycles
02Motorcycles
90Accessories
90Accessories
3000New York
3000New York
4000Seattle
4000Seattle
3000US Sales
3000US Sales
02Motorcycles
02Motorcycles
02Motorcycles
90Access.
90Access.
03Retail
90Assess.
BusinessArea
PurchasingOrganization
Division/Plant
DistributionChannel
Division
SalesOrganization
Complete Organizational Structure
3000Motor Sports
International, Inc US
4000Motor Sports
International, IncCanada
4000Motor Sports
International, IncCanada
Motor Sports InternationalMotor Sports International