strategic business unit
noun[C]
MANAGEMENTukus(abbreviationSBU)one of thepartsof abusinesswithitsownplansforactivitiesand use ofresourcestoachievegrowth,profits, etc. Each of a company’s SBUs ismanagedseparatelyfrom theothers:
Thecompanyhascreatedaself-containedstrategicbusinessunittoformulateandimplementstrategies.