It has been assumed that there are disagreements as to the role of the office manager in different types and sizes of organizations in the U.S.A. and Bangladesh. It has also been assumed that there are deficiencies in the techniques of office management in the Bangladesh Sugar mills corporation. This thesis has been undertaken to determine those deficiencies in the techniques of office management used in Bangladesh sugar mills as compared to those used in the U.S.A.In addition, the thesis discussed the extent of variation in the use of organization charts, the extent of central lines of promotion, and the extent of unionization of the clerical force between these two countries. Explanation of the variations have also been given.