What is Back Office?

"Back office

While the front office of, say, a bank or investment bank, handles the dealing, the back office is the administrative centre, seeing to the confirmation and settlement of transactions and ensuring that deals conform with the various regulatory and documentation requirements.
See also: middle office. "

以酒店行業做舉例:
front office 包括concierge(禮賓部:bellboy doorman), reception(接待處), reservation dept.(訂房部)… 是前線工作的部門
back office 即是背後support前線工作的部門, 包括電腦部,人事部等等