In business, a strategic business unit (SBU) 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.
The value of focus is knowhow, nimbleness and strategic insight. Successful multi-product companies in various markets achieve success by narrowing their businesses into manageable units. We use to call them SBU’s, strategic business units. Procter and Gamble do this like no other.