Don't have a recipe infallible for this. A good source to determinate a FL structure is the ISO 14224. I agree fully that the final solution should consider: process, spacial and location- but all together.
By the way I suggest don't include in the structure the informations exists in std fields like Company, Plant, Location.
Why? Are redundant in reports and in future can be changed. Is easier update only the tables.
Message was edited by: Marco Teixeira