What would be some SBUs Strategic Business Units), which are a relatively autonomous division of a large company that operates as an independent enterprise with responsibility for a particular range of products or activities. "these strategic business units are responsible for their own profit or loss but are answerable to the top management" These are for a large division of a fitness club where the old segment is declining. Think along the lines of outdoor activities, organized sports, sports as a fundraiser, and ride-sharing. Also, what would be some strategic goals for implementation of the SBUs.