To be identified as a strategic business unit (SBU), a division or unit of a larger corporation that operates as a separate entity, should:

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Strategic Business Units (SBUs) do not need to be monopolies, deviate from the organizational mission, share executives with other units, or lack an executive group with profit responsibility. Instead, they operate as separate entities within a larger corporation, often with their own vision aligned with the corporate mission, dedicated leadership, and profit accountability.

To Be Identified as a Strategic Business Unit (SBU), a Division