Using the customizing entry Expert mode (maintenance w/o hierarchy) it is possible to maintain different views outside their hierarchy. This can be used for reorganization of customizing settings.
For a description of fields and contents of the views see the corresponding default customizing.
Using this it is possible to quickly maintain the data ignoring their hierarchy. But note that data without corresponding superior record or superior records without their required subordinate records can result in a unexpected behavior of the system. The maintenance of the customizing using this views is only for experts.