POSDCoRB
POSDCoRB is an English term that comes from business administration . The POSDCoRB classification goes back to Luther Gulick (1892-1993), who further developed the theories of Henri Fayol in the 1930s. POSDCoRB reflects a number of essential management tasks. Posdcorb represents P Lanning , O rganizing , S taffing , D irecting , Co ordinating , R eporting and B udgeting .
tasks
- Planning
- The planning deals with the realization of the operational goals under optimal decision-making aspects. For example, assortments are determined in the trade or forms of distribution are agreed which, when considered specific to the decision, are most “accommodating” to the company and also correspond to the derived corporate goals . The strategic early education serves the planning within the framework of the strategic management .
- Organizing
- The organization as a functional term (activity) is responsible for the installation of organizational regulations (authority structure). The implementation of the planned hierarchical bondage relationships requires optimum organization; that is, workplaces should neither be over nor under-organized. (See substitution law according to Erich Gutenberg .)
- Staffing
- The personnel planning is responsible for the qualitative and quantitative personnel of the company with workers . The personnel selection is made as a result of the recruitment process . Education, training and further education are carried out in the course of personnel development . The personnel administration is responsible for remuneration .
- Directing
- The management (so-called dispositive factor ) defines the company goals, whereby the long-term profit maximization is generally in the foreground. As a result, basic principles are specified, which are to be pursued under the principle of economic efficiency for each department or subordinate position.
- Coordinating
- The coordination is concerned with connecting processes ( workflows ) with one another. For example, the delivery of means of production ( goods ) and the processing of these must go hand in hand so that any vacancies or overflows are avoided.
- Reporting
- The task of information management is to ensure and monitor communication in the company. The aim is to ensure a reciprocal, continuous flow of information between superordinate and subordinate positions. The reporting system is responsible for the summary and information about previous work performance . Information management and reporting serve to control strategic company goals .
- Budgeting
- The budgeting has tasks in the financial sector of the company. This includes the budget preparation and budget check (target / actual comparison), ie financial resources ( funds ) must be made available to the company in order, for example, to make investments (e.g. the purchase of machines) or to pay wages / salaries .