The back office is all the resources of the company that are devoted to actually producing a product or service such as data entry, payroll, accounting and all the other labor that is not seen by customers, such as administration or logistics.
Broadly speaking, back office work includes roles that affect the costs side of a business's trading statement and front office work includes roles that affect the income side of a business's trading statement.
Although the operations of a back office are seldom prominent, they are a major contributor to a business's success.
Many are in areas and countries with cheaper rent and lower labor costs.
Back office functions can be outsourced to consultants and contractors, including ones in other countries.