A group of portfolio items that is managed in a coordinated manner in order to achieve a company's objectives at any given period of time.
A portfolio reflects the strategic structure of a company. There could either be one portfolio for the overall company, or different portfolios, reflecting independently managed areas. One portfolio is a single entity and not related to other portfolios.
A portfolio consists of a hierarchy of buckets.
A portfolio is an independently managed area within a company’s planning process. There is no interaction with other portfolios.
A company might set
up one portfolio when it is managed by organizational structures, so
everything rolls up into one portfolio.
A company might have several different portfolios when it has several areas which are managed completely independent from each other, e.g. different product lines.