POSDCORB is an acronym widely used in the field of management and public administration that reflects the classic view of organizational theory. The elements includes are: Planning, Organizing, Staffing, Directing, Co-Ordinating, Reporting and Budgeting

The term "planning" refers to the creation of a general outline of the project. It is to achieve, as well as the procedure that will be used to put them into action.

Organizing involves formally defining, synchronizing, and classifying the various subdivisions or sub-processes of the work. In other words, it means division of labor through the hierarchical structure of authority, the coordination of assigned functions

Directing entails delegating structured and decision-making instructions and orders to accomplish them.

Coordinating refers to scoring and interspersing the many mechanisms of the work.

Every organization needs a plan as it is essential for performance of the organization.

There are different levels of planning. Such as decision making, determination of objectives, adoption of policies, formulation, and promotion of programs, setting of specific procedures, and setting of rules and daily programs.

The relationship of the executive with the employees working in each administrative unit and department is also determined by the organization.

In other words, the issues under staff management are recruitment, training programs, salary allowance, promotion, retirement, pension, etc.

Direction is a process of reaching a decision where orders are given and instructions are given to the employees to manage the work.

For example, high management such as manager or chief executive. The job of the chief executive is to give instructions. Subordinate employees are often unable to function properly unless instructed to do so by the CEO (Chief Executive Officer).

By dividing a task into different branches on the basis of efficiency, it becomes possible to achieve a single objective. The work cannot become a complete unit without the coordination of the work performed by different branches or divisions. Coordination serves as the focal point of an organization.