In the field of Public Administration and Management, POSDCORB is broadly used as the classical view of Organizational theory. It was appeared most conspicuously in a 1937 paper by Luther Gulick and Lyndall Urwick. However, he first showed the concept in 1935. Primarily, POSDCORB was proposed in an exertion to develop public service professionals.
POSDCORB:
A memo prepared while he was a member of the Brownlow Committee, in his piece "Notes on the Theory of Organization". Luther Gulick is asked verbally "What is the work of the chief executive? and What does he do?" POSDCORB is the answer of these questions, "considered to call devotion to the numerous functional elements of the work of a chief executive because 'management' and 'administration' have lost all exact content." According to Gulick, the elements are:
P = Planning
O = Organizing
S = Staffing
D = Directing
CO = Co-ordinating
R = Reporting
B = Budgeting
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