I think one of the most important things to include in a business answering machine message is the hours of operation. I've often called a local business during evening hours, hoping that someone might still be there to answer a question or take a message. If I get an answering machine, I always want to know when it would be best to call back. It could be that the business was still open at night, but no one could get to the phone. By including that information on the outgoing message, I'll know not to make any more after-hours calls. Smiling while speaking can make a business answering machine greeting sound pleasant. Jotting down the greeting will prevent mistakes when recording it.
If you are recording a voicemail message for business, be sure you include your name and your company's name, so people know who they are calling and were they are reaching them. If you do not include the business name, they may think they have mistakenly called you at your personal number. You will also want to make sure to give callers the option to speak to someone who is currently available, an operator or other representative, by pressing a certain key (check with IT personnel to see what this might be).

When you have new voicemail, the Phone tab in the Skype for Business main window displays the number of your messages. See Contact Card opens the caller's contact card, which lists their phone number, email address, office location, and so on. Open Item in Outlook provides more information about the call.
I can’t come to the phone right now because I’m down in the basement printing up a fresh new batch of 20 dollar bills. If you need any money, or if you just want to check out my handi- work, please leave your name, number, and how much cash you need after the tone. If you’re from the Department of the Treasury, please ignore this message.