• At the conceptual level, the activities of many firms are divided into three parts: front office, middle office and back office.
  • The front office usually consists of employees working with clients, such as marketing, sales and service departments.
  • Since the front office has the most direct contact with customers, it is responsible for generating most of the firm’s revenue.
  • The front office relies on the back office for support in the form of human resources, internet technology (IT), accounting and secretarial functions.