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For example, I have 4 companies (A,B,C,D) where A is the parent company and B,C,D are childs companies, it is good idea if a user creates records where the parent company is selected ?, Odoo manage this well ? or is better selected the child company for create records?

(Sorry my english is not good still)

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I recommend you create records in the proper company.

It is too easy to accidentally create something in the wrong company if you don't enforce this best practice.  The company field isn't always shown on the record,or is sometimes on a tab that the user may not remember to click.  

It is easier to train users to set the company in the preferences dialog, then enter records.



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