The business unit hierarchy feature is one of the most powerful authorization features in Dynamics 365 that was developed in the product's early days. Business unit hierarchies give you flexibility. If you were to implement such a mechanism in a bespoke application, it would take a lot of time and effort and would probably not match Dynamics 365's stability. The security capabilities of Dynamics 365 in general are a very appealing reason to choose the product as a commercial off-the-shelve (COTS) solution.

In this recipe we will scratch the surface of business units' hierarchies. We will implement two child business units as depicted in the following screenshot. We will then implement a new (global read) security role on top of the two previously created ones.