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. An SBU may be a business unit within a larger corporation, or it may be a bus...
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http://en.wikipedia.org/wiki/Strategic_business_unit
A self contained grouping of organisations, products or technologies which serve an identified market and competes with identified competitors.
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http://www.fao.org/docrep/W5973E/w5973e0j.htm#TopOfPage
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