# Business Unit | | A strategic **Business Unit** (SBU) in business strategic management, is a profit center which focuses on product offering and market segment. SBUs typically have a discrete marketing plan, analysis of competition, and marketing campaign, even though they may be part of a larger business entity. | |-|-| | | wikipedia:: [Strategic business unit](https://en.wikipedia.org/wiki/Strategic_business_unit) | [[Functional Unit]]