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POSDCORB is a classical view of organizational theory that consists of seven steps: Planning, Organizing, Staffing, Directing, Coordinating, Reporting, and Budgeting. Learn the meaning, importance, strength, criticisms, and examples of POSDCORB in public administration and management. POSDCoRB is an acronym which social welfare administration has borrowed from management theory. The classical management thinker, Luther Gullick gave this acronym to describe the functions of a manager in an organisation. POSDCORB is an acronym for the seven functional elements of management and public administration: planning, organizing, staffing, directing, coordinating, reporting and budgeting. It was coined by Luther Gulick in 1937, influenced by Henri Fayol's work, and applied to various types of organizations. While the POSDCORB elements are certainly not the only administrative patterns, they may be representative of the core. ACM Reference Format: Chalekian, P. 2014.