Business areas
The function of business areas is to create balance sheets and Profit and Loss statements below the company code level. Some common uses of business areas are to produce divisional financial statements or SEC segment-level reporting. It is important to note that business area functionality can be duplicated using Profit Cneter Accounting. The decision to use or not to use business area should be made early on in the design phase of your project.
-Configuring SAP R/3 FI/CO
http://books.google.co.kr/books?id=mpulRxOa0qwC&lpg=PP1&dq=sap%20fi&pg=PT94#v=onepage&q=business%20areas&f=false
business area 으로 다양하게 활용 할 수 있겠구나.. ECC 이하 버전에서는 Segment reporting으로 활용할 수도 있고..