Office is regarded as the administrative nerve centre of the organisation. It is called the brain and heart of the business because information of the entire organization are collected, processed and transmitted to various points. Because of the above reasons, Mr. Dicksee has rightly told that the office is to business what the mainspring is to a watch.

Office is important to modern business because of the following reasons:

(a) Office acts as the memory centre of the business because all transactions pertaining to a business are converted into records by the office.

(b) Office influences substantially to the growth and progress of the business unit.

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(c) Office acts as a clearinghouse for information.

(d) Office provides linkage between the business and the outsiders.

(e) Office serves as a co-ordinator of business activities and an advisory agency.