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  2. 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.
    bizfluent.com/info-12316186-difference-between-str…
    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.
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    What is a business unit?A **business unit** is a separate division within a company that often develops and implements its own processes independently from the core business or brand while still adhering to the overall company
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