When you create and manage business units for workforce management, consider these key principles: 

• You can configure one or more business units for the organization.
• Business units contain one or more management units, planning groups, and service goal templates.
• Configure agent activities at the business unit level.
• Add or generate schedules and forecasts at the business unit level.
• Business units use divisions.
• Business unit permissions are required to generate forecasts and schedules. For more information, see Workforce management permissions overview.  
• You can configure different business units for different parts of the organization that do not share interactions and should be kept separate from a permissions perspective.
• Best practice recommends the following:
  • Do not configure agents who handle the same queue into different business units.
  • Configure more than one management unit within a business unit when needed, either to separate permissions or align with local, regional, or virtual management.  Create schedules for the entire business unit.
  • Schedule agents who share queues together, and therefore configure them into the same business unit. You may have groups of agents who do not share queues with other groups of agents and do not have to be scheduled together. In this case, you can configure the different groups of agents in the same business unit for a single schedule run, or into separate business units for separate schedule runs and with potentially separate permissions.