Multiple choice POSDCORB was coined using the initial letters of management function by Koontz O’Donnel Luther Gulick Peter F. Drucker Henry Mintzberg Reveal answer Fill a bubble to check yourself B Correct answer Explanation Luther Gulick coined the word POSDCORB using the initial letters of management functions: planning (P), organising (O), staffing (S), directing (D), coordinating (CO), reporting (R), and budgeting (B).