The term **SBU** stands for **Strategic Business Unit**, which is not a standalone organization but a distinct, semi-autonomous unit within a larger corporation. Each SBU operates like a separate business, having its own vision, mission, and strategic direction focused on a specific product line, market segment, or geographical area. It is responsible for its own profits, losses, and overall performance, with independent management accountable for its results[1][2][3]. The concept of SBUs emerged to help large, diversified companies manage their complex operations more effectively by decentralizing decision-making and strategy development. This structure enables SBUs to respond rapidly to market changes, tailor strategies to their unique competitive environments, and allocate resources efficiently. SBUs typically possess their own support functions such as human resources, marketing, and training, allowing them to operate with considerable independence while still aligning with the parent company's broader objectives[3][6]. Historically, the SBU model has been widely adopted by multinational corporations like Procter & Gamble, Samsung, LG, and Unilever, where diverse product portfolios and markets demand specialized focus. For example, LG Electronics divides its business into SBUs handling different product categories such as home appliances and consumer electronics, each tracking its own financials and strategies[3][5]. Key achievements of companies using the SBU model include enhanced strategic agility, improved profitability through focused business planning, and better market responsiveness. SBUs allow large firms to manage multiple competitive fronts simultaneously, maintaining both innovation and operational efficiency. The structure also promotes accountability by designating specific managers responsible for performance in their unit[2][7]. Currently, SBUs remain a prevalent organizational form in business and technology sectors, especially suitable for conglomerates or firms with broad product ranges. This model facilitates clear strategic focus, faster decision-making, and optimized resource deployment, making it highly relevant in today’s fast-evolving markets. The SBU approach is recognized as a vital tool for sustaining competitive advantage and fosterin