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A back-end system is any system that supports back-office applications. These systems are used as part of corporate management and they work by obtaining user input and gathering input from other systems to provide responsive output.
The separation of front-end and back-end computer systems simplifies the computing process when dealing with multilayered development and maintenance. Back-end systems deal with databases and data processing components, so the purpose of the back-end system is to launch the operating system's programs in response to front-end system requests and operations. In other words, the back-end system implements responses to what the front end has initiated.