posdcorb

英 [pɒsd'kɔːrb] 美 [pɒsd'kɔːrb]

• planning-organization-staffing-directing-coordinating-reporting-budgeting (mnemonic device for remembering the functions of management) 计划、组织、人员配备、指挥、协调、报告和预算(记录管理功能的记忆装置)