You don't need two data steps, since they are identical, with the exception of the output dataset names and the input dataset names. Make a single datastep with macrovars, changing only the DATA statement and the SET statement:
data SKBusiness&year;
set MU&year..%sysfunc(ifc(&year=2014,final_&year,w48_cumulated_&year))
This means you only have to maintain one data step, assuming you want to do the same processing to both the 2014 and 2015 data.
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