[Samba] Configuration of numerous shares

[miguel medalha]

Maybe someone here has the acquired experience necessary to answer this
question:

Since each share consumes resources, such as RAM and processing, which would
be the most effective scenario? Share a directory for each department, such
as:

Acounting
Finance
HumanResources

This soon leads to dozens of shares in my case.

The other option is to share only the top folder (Enterprise in the
following example), give users only traverse rights to that folder and
direct them to the respective subfolder, each with the appropriate
permissions: 

Enterprise/Acounting
Enterprise/Finance
Enterprise/HumanResources

With lots of potential shares, which one of these scenarios would you
recommend, in terms of both efficiency and security?

Thank you.