Combining into one PnL statement

Hi,

Supposed i have a few detailed spreadsheets from different departments, such as sales, production, finance, purchasing, etc. These few departments use different combination of dimensions so it should be apparent that different applications within the same application set should be used. But how do i combine the final figures from the different applications into one PnL statement, one balance sheet and one cash flow statement, assuming i only grab the 4 compulsory dimensions, i.e. account, category, entity and time from all departments?

any input on this?

cheers