a division, product line or other profit centre within a parent company (650)
A division or product line of a business that has its own distinct mission, competitors, and operates somewhat independently from the rest of the company.
Generally refers to a business within a business, often operated with some autonomy due to its identifiably different market focus.
In a commercial company, an SBU is a unit of the company that has a separate mission and objectives, and that can be planned and evaluated independently from the other parts of the company. An SBU may be a division, a product line or an individual brand; the collection of SBUs is a portfolio.
An operating unit or planning focus that groups a distinct set of products and services which are sold to a uniform set of customers, facing a well-defined set of competitors.
Strategic Business Unit or SBU is understood as a business unit within the overall corporate identity which is distinguishable from other business because it serves a defined external market where management can conduct strategic planning in relation to products and markets. When companies become really large, they are best thought of as being composed of a number of businesses (or SBUs).