Scenes are comparable to scenes in any movie. Simply put when the backgrounds or characters change you may want to add a new scene to make things easier in terms of organization. Otherwise you have many many layers on one scene.
Note that when you organize in scenes some more advanced programming will become difficult if not impossible. There is another method for programmers, different "scenes" are placed in Movie Clips.
To make a scene:
1. Open the scene panel. Window>Design Panels>Scene
2. To add a scene, press the plus (+) button at the bottom of the scene panel.
3. To delete a scene, press the trash can button at the bottom of the scene panel.
You can select a scene to view on the stage by clicking on its name in the scene panel. The currently active scene will be highlighted.
To change the name of a scene, double-click on the scene name.
To duplicate a scene, select the duplicate scene button from the bottom of the scene panel.