POSDCORB，也称管理七职能论或管理七项职能，美国社会学家古立克（Luther Gulick）与英国管理学家尤伟克（Lyndall Urwick）在一九三七年，合编了一本名为《行政科学论文集》(Papers on the Science of Administration)。古立克在该书的第一篇文章「组织理论注解」(Notes on the Theory of Organization)，创造了一个“POSDCORB”的字来说明行政管理，POSDCORB为各项职能的英文单词首字母，泛指七种主要的管理职能。为公共行政和管理学的基本概念。

POSDCORB is an acronym widely used in the field of Management and Public Administration that reflects the classic view of administrative management. Largely drawn from the work of French industrialist Henri Fayol, it first appeared in a 1937 staff paper by Luther Gulick and Lyndall Urwick written for the Brownlow Committee. The acronym stands for steps in the administrative process: Planning, Organizing, Staffing, Directing, Co-Ordinating, Reporting and Budgeting.