An organization may produce or buy and sell several products or perform different
services under the same roof or from the same premises. The modern practice is to
divide the organization into different independent departments, each of which may
deal in a particular class or goods or render a specialized type of service. For example,
a Super Market or a Departmental Store may have separate sales counters & sections
for ready-made garments, cosmetics, electrical appliances, medicines, gift items, etc.
For the purposes of meaningful supervision of the affairs of each section or department