POSDCORB - Postcorb

Japanese: POSDCORB - ポスドコルブ

This coined term is a combination of the initials of the major management functions performed by senior managers. P stands for planning, O for organizing such as allocating and assigning positions, S for staffing such as personnel placement and training, D for directing, and the next two letters CO for co-ordinating, which is the core function of senior management, R for communication management centered on written reporting, and B for financial management, which begins with budgeting.

Source: Heibonsha World Encyclopedia, 2nd Edition Information

Japanese:

上級管理者による主要な管理機能を類別し，その頭文字を組み合わせた造語。Pは計画化ないし企画planning,Oは職位の配分，割りつけなどの組織編成organizing,Sは人員配置や研修等の人事管理staffing,Dは計画，企画の命令directing，次のCOの2文字は上級管理機能の核心に置かれる調整co‐ordinating,Rは文書による報告reportingを中心としたコミュニケーション管理，そしてBは予算編成budgetingにはじまる財務管理をそれぞれ意味している。

出典　株式会社平凡社世界大百科事典第２版について　情報

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