A strategic business unit $($SBU$)$ refers to a

single product or service identification code used to identify items for strategic marketing planning purposes.

small number of people from different departments in an organization who are mutually accountable to accomplish a task or common set of performance goals.

strategic product that has a unique brand, size, or price.

privately owned franchise under the auspices of a larger group or organization bearing the same name.

subsidiary, division, or unit of an organization that markets a set of related offerings to a clearly defined group of customers.