Multiple Unit Coordination (MUC) is the specific Infor M3 framework designed to manage a multi-divisional or multi-company environment. A core feature of MUC is its ability to handle both centralized and decentralized data and user management. It allows an administrator to define certain master files (like customers or items) as central (shared across divisions) or local. Crucially, this concept extends to users, enabling the creation of 'central users' who can access and transact in all divisions within the MUC setup, and 'local users' whose access is restricted to a single, specific division. This directly addresses the requirement for handling different user access levels across multiple legal units.

B. Group Consolidation: This is a financial function used to combine financial statements from multiple companies or divisions for reporting purposes; it does not manage operational user access.

C. Fixed Assets: This is a specific financial module for managing a company's tangible assets. It is unrelated to the system-wide configuration of user access across divisions.

D. Accounts Receivable: This is a financial module for managing customer payments and outstanding invoices. It does not provide the framework for defining central versus local users.

1. Infor M3 Foundation Administration Guide: In sections discussing multi-division environments, the guide specifies that Multiple Unit Coordination (MUC) is the mechanism used to control data and user access. It details how users can be configured to have access to one or many divisions based on the MUC setup. (Reference: Infor M3 Core Administration Guide for Cloud, "Multiple Unit Coordination," Section on User and Authority Management).

2. Infor M3 Finance Management Implementation Guide: This guide describes Group Consolidation as a tool within the General Ledger for financial reporting. It contrasts this with MUC, which is presented as the structural foundation for running multiple divisions operationally, including user administration. (Reference: Infor M3 Finance Management Implementation Guide, "Consolidated Financial Reporting," Chapter 12).

3. University Courseware on ERP Systems: Academic materials covering ERP architecture often use Infor M3's MUC as an example of a robust multi-company solution. They highlight its ability to segregate or share data and users, defining 'central' and 'local' entities as a key architectural principle for managing complexity in global organizations. (Reference: Course materials on Enterprise Resource Planning Systems, Module on ERP Architecture and Configuration).