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  2. It is typically headed by a director or manager and may be further divided into sub-departments or teams. A unit, on the other hand, is a self-contained entity within an organization that performs a specific function or set of functions. It may be a standalone business unit or a smaller component of a larger department.
    thecontentauthority.com/blog/department-vs-unit
    The department of public works. Unit A group regarded as a distinct entity within a larger group. Department A division of a business specializing in a particular product or service The personnel department.
    www.askdifference.com/department-vs-unit/
    If it is referred to as 'business unit', then it is similar in level as a division. But it also could be a 'work unit', which is typically smaller. Section and department are similar concepts. Department (部門) is a more commonly used term in US companies; section is not used often.
    www.italki.com/en/post/question-74502
    A strategic business unit, popularly known as an SBU division, is an independent part of an organization that sets its own strategy and has its own brand. A division, by contrast, is a business function or department like sales or accounting. Divisions are controlled by corporate headquarters.
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