The ultimate objective of any business organisation is to maximize their pro t,
which is not possible without increasing the sales therefore to achieve the higher rate
of sales by out beating the competition, also eliminating the middleman and to satisfy
the customer usually business concerns will open branches either in the same Town
or State, or in the same country or in abroad.
Branches may do retail business or wholesale activities or may manufacture
their products or provide some services to the customers at different places such
activities are controlled and co ordinated by the parent body called Head Of ce.