Ent.Structure Designing for FICO Imp.

Dear Experts,

I request you to kindly throw more insight in making me understand the Segment, EC-PCA and Buss.Area concepts, where by help me in designing the Ent.Structure.

I have got 3 companies under 1 group, for Designing and Implementation purposes I want 3 co.codes, 1 Group com., if I wish to implement PCA that needs 1 controlling area (which needs to have one Chart of Account) and for consolidation purpose it needs different COA for each co.code. so is it that if I use controlling area I cannot do Consolidation without BPC.

For Statute reason, I want to implement Segment aspect but would like to know, if Segment is any different to Business Area from Reporting and Conceptual perspective.

Thanks in Advance

Regards

HP