英
[pɒsd'kɔːrb]
美
[pɒsd'kɔːrb]
- planning-organization-staffing-directing-coordinating-reporting-budgeting (mnemonic device for remembering the functions of management) 計劃、組織、人員配備、指揮、協調、報告和預算(記錄管理功能的記憶裝置)
