Customer hierarchy for corporate customers

Hi All,

We want a feature, where:

1. Assume a team of 12 individual buyers working in a company. They may be divided into a group of 3 members each: Group A, B, C and D.
2. Assume that Mr. X is a manager of this team of 12 individuals. He should be able to see what has been purchase or order history of these groups collectively and individually.

Could anyone suggest a plug that may help us do this?

Basically, we are looking for creating a group of customers and then a super-customer, who may view the purchases and history of these groups.

Regards,
Amit.