manufacture the luxury cars for quality and high scale people.

• The supply of different type of applications, services and products which company will provide to their target buyers.

• The various types of industries for different operations or an industry which will serve their consumers.

• The company will act globally with different offices around the world or regionally or particularly in a state or city etc. Like, P&G, Unilever and many other companies are there which operating around the world and acting are according to their customers.

Strategic Business Units (SBUs)

The big companies have many businesses and each of the business has its own unique strategy, like, one company can have many different businesses and each business unit has its own strategy to leave an impact on purchaser and also to be unique in market. Each Strategic Business Unit has mainly three aspects. The first characteristic is that one business unit or the combination of similar businesses needs the planning process independently. The second attribute is that it involves a separate manager or a person who is responsible for taking care of the performance, profits and planning of that specific business and also looking for the reasons which are affecting the revenue of the business. The last component is that every single business has different competitors depending on the business.

Resources for SBUs

As it has been viewed that many companies have number of SBUs, the idea of classifying them is to establish particular strategies for each business unit and assigning the budget or funds to the whole business. As per the revenue potential, the higher managers usually apply different tools for the analysis of their all SBU