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 was a well known member of the classical schoolPOSDCORB includes seven functions. 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 analyze management activities, it set a new paradigm in Public Administration. Based on the theories of Henri Fayol�s 14 Principles of Management, Gulick and Lyndall Urwick disputed the prevailing thinking that there was a dichotomy between politics 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 principles that were important and not where they were applied.

The acronym which formulates the responsibility of a chief executive or administrator stands for: Planning, Organizing, Staffing, Direction, Coordinating, Reporting, and Budgeting. It defines the principles as follows:

Planning is working out in broad outline the things that need .to be done and the methods for doing them to accomplish the purpose set for the enterprise;

Organizing is the establishment of the formal structure of authority through which work subdivisions are arranged, defined and coordinated for the defined objective;

Staffing is the whole personnel function of bringing in and training the staff and maintaining favorable conditions of work;

Directing is the continuous task of making decisions and embodying them in specific and general orders and instructions and serving as the leader of the enterprise; 

Coordinating is the all-important duty of interrelating the various parts of the work;


Reporting is keeping those to whom the executive is responsible informed as to what is going on, which thus includes keeping himself and his subordinates informed through records, research and inspections;

Budgeting, with all that goes with budgeting in the form of fiscal planning, accounting and control

All executives perform broadly similar functions. The President of the United States, like the governors of the states or the Prime Minister of England, does many things in common with his subordinate executives and with all those who have headed large organizations. Luther Gulick and Lyndall Urwick have classified these common tasks of the executive, and his categories of important executive functions: What is the work of the chief executive? What does he do? The answer is POSDCORB.