The term planning unit is used differently in strategic corporate planning. On the one hand, an organizational unit within the company can be a planning unit.
The term planning unit is used differently in strategic corporate planning. On the one hand, an organizational unit within the company can be a planning unit. The top planning unit is then the executive board, which has the overall responsibility for planning the corporate goals. As a planning unit, the management is usually also responsible for the implementation of the planning system. The management can be supported centrally and decentrally by further planning units. These may be staff positions to support the management, but centralized and decentralized planning departments may also be established.
The tasks of all planning units regularly include the planning, organization and control of the entire planning process as well as the information in the company, the coordination of planning and the development of planning techniques. Depending on the underlying question, the planning can be strategically or operationally oriented.
On the other hand, a planning unit can also designate the smallest unit that can be planned. For example, a workplace is a planning unit. The work center is the smallest planning unit in the hierarchy and can be planned with tasks and responsibilities.
Finally, a planning unit can be time-aligned. If a project is scheduled in time, then a planning over years, which is detailed in the planning of individual months, weeks and days. The smallest planning unit is then usually one day. Frequently, "strategic business units" (SGF), "strategic business units" (SBUs) or "business units" (BUs) are used synonymously.