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Strategic business unit (SBU)????

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Shah Alam Kabir Pramanik:
Strategic business unit is a business unit comprising one or more products having a common market base whose manager has complete responsibility for integrating all functions into a strategy against an identifiable competitor.
According to Philip Kotler:
A Strategic Business Unit is a unit of the company that has a separate mission and objectives and that can be planned independently from other company business. 

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