Here are some points to consider before dividing your network into a parent and one or more subdomains:
How many subdomains? The more subdomains your create, the more initial set up work you have to do and the more ongoing coordination work for the administrators in the parent domain. The more subdomains, the more delegation work for the servers in the parent domain. On the other hand, fewer domains mean larger domains, and the larger a domain is the more server speed and memory is required to support it.
How to divide your network? You can divide your network into multiple domains any way you want. The three most common methods are by organizational structure where you have separate subdomains for each department or division (sales, research, manufacturing, etc.); by geography where you have separate subdomains for each site; or by network structure where you have separate subdomains for each major network component. The most important rule to remember is that administration and use will be easier if your domain structure follows a consistent, logical, and self-evident pattern.
Consider the future. The most confusing domain structures are those that grow over time with subdomains added haphazardly as new sites and departments are created. To the degree possible, try to take future growth into account when designing your domain hierarchy. Also take into account stability. It is best to base your subdomains on what is most stable. For example, if your geographic sites are relatively stable but your departments and divisions are frequently reorganized, it is probably better to base your subdomains on geography rather than organizational function. On the other hand, if your structure is relatively stable but you frequently add or change sites, it is probably better to base your subdomains on your organizational hierarchy.
Wide area network links. When a network spans multiple sites connected via modems or leased lines, performance will be better and reliability greater if your domains do not span such Wide Area Network (WAN) links. In most cases, WAN links are slower than contiguous network connections and more prone to failure. When servers have to support machines that can only be reached over a WAN link, you increase the network traffic funneling through the slower link, and if there is a power failure or other problem at one site, it could affect the machines at the other sites. (The same performance and reliability considerations apply to DNS zones. As a general rule of thumb, it is best if zones do not span WAN links.)
NIS+ name service. If your enterprise-level name service is NIS+, administration will be easier if your DNS and NIS+ domain and subdomain structures match.
Subdomain names. To the degree possible, it is best to establish and follow a consistent policy for naming your subdomains. When domain names are consistent, it is much easier for users to remember and correctly specify them. Keep in mind that domain names are an important element in all of your DNS data files and that changing a subdomain name requires editing every file in which the old name appears. Thus, it is best to choose subdomain names that are stable and unlikely to need changing. You can use either full words, such as manufacturing, or abbreviations, such as manf, as subdomain names, but it will confuse users if some subdomains are named with abbreviations and others with full names. If you decide to use abbreviations, use enough letters to clearly identify the name because short cryptic names are hard to use and remember. Do not use reserved top-level Internet domain names as subdomain names. This means that names like org, net, com, gov, edu, and any of the two-letter country codes such as jp, uk, ca, and it should never be used as a subdomain name.