The frequently business-triggered decision either to consolidate or first split up sys-tems or individual organizational units (e.g. company codes), usually challenging in itself, leads to large-scale challenges in the IT area as well.

You must first determine which system you want as the new target system, or whether you want to start again from scratch. This decision may even vary for two different areas, such as Logistics and Accounting.

A carve out, the “detaching” of a company code and its subsequent integration (carve in), require a comparison of each system or of the organizational units in-volved according to objective criteria. Besides the functional (usually “harmless”) similarities and the (critical) differences, the process-related differences must also be made transparent.