Strategic Business Units

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Strategic Business Units (SBUs) is a single business or collection of related businesses that can be planned separately from the rest of the company, with its own set of competitors and a manager who is responsible for strategic planning and profit performance.

Definition

According to Marketing Management by Keller and Kotler (15th edition),

Strategic Business Units (SBUs). A single business or collection of related businesses that can be planned separately from the rest of the company, with its own set of competitors and a manager who is responsible for strategic planning and profit performance.
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