A system denotes a group of interrelated components or sub-systems which functions in a co-ordinate way to attain some specific objectives. A system consists of a number of sub-systems and the functioning each sub-system depends on other sub-systems. Business is regarded as system because  it consists of a number  of sub-systems both within the business and its environment. The sub-systems are inter-related and operated in a co-ordinate manner to make the whole as a business system. The followings are some of the sub-systems of the business:

• Finance system concerned with finance functions of enterprise.
• Personnel system concerned with recruitment, selection and training of personnel.
• Production system engaged with production functions.
• marketing system engaged with marketing functions.
• R & D system concerned with research and development functions.