You can use these business areas if other company codes require the same areas
It is easy to configure if you use Business Area as you just need to attach to the company code and the other details in business area will get attach itself.
By using Business areas in controlling, you can create Profit and loss statement, Balance sheet, etc. for business areas so this is used for management accounting in few companies.
Note : Business areas are more used in Controlling as compare to Finance Accounting.
