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private offices can also establish business offices jointly. So business office can be
categorized as follows:
a. Government business offices: These are the offices established by government
either with full or partial investment. But the majority share and management are
held by the government in regard to partial ownership. Generally, if more than
51% share of investment is held by government in any organization, it is called
government office. Government makes investment in priority sectors, especially
in productive field where individual investment is insufficient. Another objective
of government financing in business is to protect general public from the
monopoly. Nepal Telecom is one of the examples of government business office.
b. Private business offices: When any organization is established by an individual
or group of individuals through business to earn profit, it is known as private
business office. Wealth and profit maximization is the ultimate goal of these
offices rather than rendering service. Sole Trading Concern, Partnership firm,
Joint Stock Company etc. are private offices.
iii. Service motive offices: The offices which are established with the objective of
rendering services rather than earning profit are called service motive offices.
These offices provide services free of cost to the needy people. Nepal CRS
Company, Lions Club, Red Cross Society, Nepal Scout, etc. are the examples of
service motive offices. Common features of such offices are:
• Established with the objectives of rendering services.
• A management committee is formed for management of such offices.
• Donations and income from property (lease rent, interest on bank deposits
etc.) are the prime source of income of these offices.
• These offices have separate legal entity.

Organization of office
A business enterprise can attain its objectives only when it takes systematic steps
in this direction. Business activity, in other words must be well coordinated and
conscious to achieve maximum output at minimum expense of resources. Cooperation
of individual efforts and their use for achieving defined objectives is possible only
through 'Organization'. In dynamic sense, organization is a process of welding
together a framework of positions which can be used as a management tool for the
most effective pursuit of the goals of an enterprise.

Organization covers the whole field of relationship of various factors present in
a given effort. Basically, economic activity involves the use of various factors of
production like land, labour, capital and enterprise. These factors are unproductive
and purposeless unless they are combined effectively.
In other sense, as Koontz and O' Donnell say, "Essentially it is the creation and
maintenance of an intentional structure of role." Therefore, in a narrower sense,
organization denotes the structure of duties and activities necessary for the conduct
of a business without which a business cannot achieve its common objective. The

8 GREEN – Office Practice and Accounting 9