Supplementary Reading
Organizing the Executive[2]
In order to organize and institutionalize the executive function，it is necessary to have a clear picture of the job of the chief executive itself.This brings us directly to the question，“What is the work of the chief executive?What does he do?”
The answer is POSDCORB.
POSDCORB is，of course，a made-up word designed to call attention to the various functional elements of the work of a chief executive because“administration”and“management”have lost all specific content.POSDCORB is made up of the initials and stands for the following activities:
Planning，that 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，that is，the establishment of the formal structure of authority through which work subdivisions are arranged，defined and coordinated for the defined objective;
Staffing，that is，the whole personnel function of bringing in and training the staff and maintaining favorable conditions of work;
Directing，that 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;(https://www.daowen.com)
Coordinating，that is，all the important duty of interrelating the various parts of the work;
Reporting，that 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 inspection;
Budgeting，with all that goes with budgeting in the form of fiscal planning，accounting and control.
If these seven elements may be accepted as the major duties of the chief executive，it follows that they may be separately organized as subdivisions of the executive.The need for such subdivision depends entirely on the size and complexity of the enterprise.In the largest enterprises，particularly where the chief executive is as a matter of fact unable to do the work that is thrown upon him，it may be presumed that one or more parts of POSDCORB should be suborganized.
【注释】
[1]Source:Gulick，Luther and Urwick，Lyndall eds.，Papers on the Science of Administration，New York:Institute of Public Administration，1937，pp.3-13.
[2]Source:Gulick，Luther and Urwick，Lyndall eds.，Papers on the Science of Administration，New York:Institute of Public Administration，1937.