Business Add-Ins (BADIs) allow standard SAP programs to be quickly adapted to specific company needs without modifying the core code. BADIs define custom logic that is called from SAP programs. The document reviews BADIs and their benefits, describes how to find and view existing BADIs, and outlines the steps to implement a BADI, including creating an implementation, writing custom code for the BADI method, and activating the implementation. It provides an example of using a BADI to implement indirect employee allowance valuation formulas.