A strategic business unit (SBU) is a division of the company characterized by a specific product-market combination. The aim is to be able to conduct strategic analyses and prognoses as well as develop the resulting strategies in a differentiated manner. This unit is therefore aligned with the strategic planning requirements.
A strategic business unit can be subdivided into several market segments. A market segment consists of a broader identifiable customer group within a market and is defined by relevant segmentation criteria. This enables target-specific processing of the segments utilizing marketing tools.