POSDCORB POSDCORB is a word composed of the initials of the functions of the executives. POSDCORB is developed by Luther Gulick.

POSDCORB lists the functions of the executives according to Luther Gulick who w as a well known member of the classical school. POSDCORB includes seven function s. According to POSDCORB model the seven functions of executives are as follows: POSDCORB is an acronym created by Luther Gulick and Lyndall Urwick in their Papers on the Science of Administration (1937). Developed as a means to structure and anal yze management activities, it set a new paradigm in Public Administration. Based on the theories of Henri Fayols 14 Principles of Management, Gulick and Lyndall Ur wick disputed the prevailing thinking that there was a dichotomy between politic s and administration. Instead that it was impossible to separate the two. It has been called the high noon of orthodoxy, due to the assumption that it was the princip les that were important and not where they were applied. The acronym which formulates the responsibility of a chief executive or administ rator stands for: Planning, Organizing, Staffing, Direction, Coordinating, Repor ting, and Budgeting. It defines the principles as follows: PLANNING Planning is working out in broad outline the things that need .to be done and th e methods for doing them to accomplish the purpose set for the enterprise; ORGANIZING Organizing is the establishment of the formal structure of authority through whi ch work subdivisions are arranged, defined and coordinated for the defined objec tive; STAFFING Staffing is the whole personnel function of bringing in and training the staff a nd maintaining favorable conditions of work; DIRECTING Directing is the continuous task of making decisions and embodying them in speci fic and general orders and instructions and serving as the leader of the enterpr ise; CO-ORDINATING Coordinating is the all-important duty of interrelating the various parts of the work; REPORTING Reporting is keeping those to whom the executive is responsible informed as to w hat is going on, which thus includes keeping himself and his subordinates inform ed through records, research and inspections; BUDGETING Budgeting, with all that goes with budgeting in the form of fiscal planning, acc ounting and control All executives perform broadly similar functions. The President of the United St ates, like the governors of the states or the Prime Minister of England, does ma ny things in common with his subordinate executives and with all those who have headed large organizations. Luther Gulick and Lyndall Urwick have classified the se common tasks of the executive, and his categories of important executive func tions: What is the work of the chief executive? What does he do? The answer is P OSDCORB.