Budgeting Function Came at the End in POSDCORB Just for the Sake of Readability
Ayele Abdata, Manager, Ethiopia, Member
In my opinion and personal understanding, budgeting appears at the end just for the sake of readability and pronunciation.
Practically, all management functions except planning and reporting, are overlapping in priority.
Logically, planning (the blueprint of what to do, when and how to do a specific task) should always come at the beginning in managing an organization. Controlling and reporting functions are the end in POSDCORB to evaluate and correct errors.
