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Company versus sites

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We are implementing Dynamics AX 2012R3.  We are a $40 Million Manufacturing Business.  We have four Business Units.  One of the Business Units (make to Stock)  sells to 3rd parties as well as provides material to the other business internal business units.  We want to measure profitability of each business unit separately as well as have the cost of the internal material transferred to the receiving business units at a marked up cost.  Each Business Unit plans their own production schedules. 

The Business Units share services of Accounting, Purchasing, Credit, HR, and other administrative functions.

We are trying to determine how to implement AX.  Should we setup Multiple Companies or should we have a single Company with multiple sites. 

Has anyone dealt with this decision during implementation?

Any recommendation? 


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