Strategists are individuals involved in formulating, implementing, and evaluating strategy. This includes consultants, entrepreneurs, the board of directors, CEO, senior management, corporate planning staff, SBU executives, and middle managers. Consultants help organizations without corporate planning departments due to size or budget. Entrepreneurs start new business ventures. The board of directors guides top management's strategies. The CEO plays a major role in strategic decision making. Senior management implements and evaluates strategies. SBU executives focus on their unit's benefits. Corporate planning staff supports strategy work. Middle managers implement functional strategies.