POSDCORB is an acronym which means Planning, Organizing, Staffing, Directing, Coordinating, Reporting and Budgeting which was first coined in a paper on administrative management that was written for the Brownlow Committee by Luther Gulick and Lyndall Urwick. While the POSDCORB elements are certainly not the only administrative patterns, they may be representative of the core. ACM Reference Format: Chalekian, P. 2014. Luther Gulick states seven functions of manager under the catch word “POSDCORB” which stands for Planning, Organizing, Staffing, Directing, Coordinating, Reporting, and Budgeting. POSDCORB is an essential to management and public administration. It is a model that has been used in a variety of industries. See how.