Transfer of hours spent between projects

Hi,
We have a very simple setup of projects, through CJ2B where I'm trying to investigate a small business wish:
We would like to have the complete number of hours spent on a specific project to figure as a single operation on another project.
Basically I want the project manager to just see 1 operation in his/her project and not having to worry about structure or allocations of this "sub-project". ie a development project using a delivery center in another department without having to know or allocate the ressources there.
It this possible?
I've looked around a bit, and know that a lot of people talk about WBS Elements, but we dont use cost/budgetting on these projects, its simply to collect the hours spent on the projects.
Have anyone tried this?
Thanks in advance.
/Michael

My apollogies for not making my problem clear enough. I'll try to clarify with an example:
Project A consists of 4 operations, with a number of allocations:
<Project A - New system>
Scope
      - employee 1
      - employee 2
      - employee 3
Development
      - "Project B - Development"
Test
      - employee 1
      - employee 2
Implement
      - employee 1
      - employee 2
However the "development" operation is oursourced to another department and therefor the project manager should not worry about allocations on this operation. He just allocated the development project to the task.
From the development departments point of view they see their own project; Project B - Development with their own ressource allocations.
<Project B - Development >
Requirement
      - employee x
      - employee y
      - employee z
Development
      - employee x
      - employee y
Deliver
      - employee y
      - employee z
So now comes the project reporting:
- When Project B is asked to report hours spent of Project they pull the hours registered in CATS for their project.
- When Project A pulls hours registrered in Cats, is shows hours spent on Project A + Project B
Thus Project B and all of its operations is a sub project of Project A.
Is this possible to implement in PS? Or is it too tricky and should be handled manually by the reports?
It would surprise me, if no one has tried doing this before?
BR
/Michael

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