The sudo command is a very important command on Linux systems. You might say that it allows users to run privileged commands without logging in as root, and that is true. However, the more important point is that it allows individuals to manage Linux systems – adding accounts, running updates, installing applications and backing up the system – without requiring these things be done using the root account. This is consistent with the policy that says root privilege should only be used as needed and that no one should simply log in as root and run all of their commands. Doing routine work using the root account is considered dangerous because any typos or commands run in the wrong location can have very serious consequences.
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Source:: Network World – Linux