Sales – sells the product or service Quality control – is responsible for checking the quality of the products Production – manufactures the products Customer accounts – sends invoices to clients Marketing – plans how to sell new products or services Maintenance – responsible for the care and repair of machines and equipment Wages and salaries – pays the staff Purchasing – buys supplies and raw materials After sales service – deals with the clients after they have bought the product or service Financial services – handles investment, tax, cash management etc. Training – organizes training courses for staff development Packaging – packs the products Distribution – sends the products to the customers Advertising – runs advertising campaigns Personnel – recruits new employees