This document discusses departments in an organization. It defines a department as a section or sub-division of jobs in a business that groups jobs into logical units. Departments are important as they ensure orderliness, unity among workers, proper functioning of business activities, and allow employees to focus on their strong points. The document describes key departments like production, accounts, operations, and finance and their roles and responsibilities. It notes that without departments there would be a lack of orderliness, chaos, decreased output, and deteriorated quality. Departments can also help achieve economies of scale and decreased production costs through specialization and increased efficiency.