One definition of an SBU is
a. a qualitative description of the firm's strategic orientation in relation to customers and markets, products and services, geographic scope, and technology.
b. the method by which corporate management implements, evaluates, and controls the corporate strategic plan.
c. the corporate growth orientation of the firm.
d. a designated unit within a corporation that is operated like an individual business.
e. the firm's decision regarding market share objectives for different product lines.