Business hours play a huge role in creating an SLA and configuring target response times for the SLA.
Every new case created is associated with the business hours defined in the SLA.
For example, when a case is created, an SLA policy and the business hour defined in it are associated with the case. Once the case is assigned to an agent, the SLA clock will start running based on the business hours defined in the SLA.
To know more about Business Hours, click here