Regarding Hierarchy Splitting

Hi Gurus,

I have a requirement to split the existing material hierarchy which holds the values of main artical group, Artical group, business lines and business unit into one. now I need to split this hierarchy into individual hierarchies by doing concatenation.

As I dont have much idea on this, can any one please guide me how to split this value into many and where to write the code for the same.

Adv. thanks for ur valuable suggestions.

thanks

Vishnu