Business area is where the total business is valuated as a 
whole 
Whereas Profit centre is an area where the company/work 
place allows the outside agency to use its machinery for 
external profits (eq: A CNC machiine which can run 24 hrs a 
day is utilised in our company for 15 hrs and the balance 9 
hrs is let out for addition to the company's profit) is 
known as Profit Centre.