Queues acts like a container which is used to hold records, like case, contact, tasks, emails, leads or even custom entities. They are used to manage tasks and records for groups of users. When you assign something to a queue, it creates a Queue item. For
example, cases could be added to a queue and Service team could go to the queue and assign themselves the first case in the queue.
Please refer the following links for more information
https://community.dynamics.com/crm/b/crmteamblog/archive/2010/12/20/introduction-to-queues-in-microsoft-dynamics-crm-2011
http://crmmongrel.blogspot.in/2011/10/using-queues-in-crm-2011.html
https://community.dynamics.com/crm/b/crmbusiness/archive/2012/03/06/crm-2011-queues-could-be-more-useful-than-you-think
Hope it helps!
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