A planned approach to activities necessary to attain desired activities is called office system. A system is a planned way of doing an independent activity, which involves a number of, interrelated and inter dependent activities called procedures. It is the sum total of various elements of office operating in a pre-determined way to achieve a particular phase of office work. Procedure of routines are series of clerical activities necessary to perform office work. According to Leffing well a routine is “a series of steps in performance of work, each step in the series being performed in the same order and in the same way every time.”

The following are the main differences between office system and routine:

(a) A system is a plan of work whereas procedures are the various steps comprising the system.

(b) A system is a work group which states what components combined together to accomplish particular work. A routine is a work sequence and state how the sequences are put to action.

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(c) A system is a broad division of work whereas a routine is a small part comprising the division of work.

(d) A system shows broad relationship of work whereas a procedure is a guide to work.