Perhaps the best known articulation of the tenets of the orthodox school came in a 1937 volume titled Papers on the Science of Administration edited by Luther Gulick and Lyndall Urwick.Gulick famously employed a mnemonic device--POSDCORB-to explain how a chief executive can divide work within a department to ensure maximal efficiency.
POSDCORB--planing, organizing, staffing, directing, coordinating, reporting, and budgetingr---was the tool for ensuring that "scientific"principles of management
were implennented within a public organization."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. If these seven elements may be accepted as the major duties of the chief executive,"Gulick explained,"it follows that they may be separately organized as subdivisions of the executive.