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SAP has a good S&OP heirarchy for using SAP IBP. It's broken into modules but basically covers it
I find this division of DP hierarchies into 3 layers quite useful :
Level 1: 1 reference for 1 Customer for 1 location
Level 2: 1 reference for all customers for 1 location
Level 3: 1 reference for all locations WW
This can be imagined as a pyramid with level 3 at the top. So any modifications in the forecasts at Level 3 will impact Level 2 and Level 1 respectively.
The reference can be a SKU or a DFU, based on how you wish to calculate your forecasts/KPI's.