Who coined the new term "POSDCORB":

Who coined the new term "POSDCORB":

(a) Luther Gulick
(b) Henry Fayol
(c) W. Taylor
(d) Cooke
✅ Correct option: (a) Luther Gulick
Explanation: Gulick introduced POSDCORB (Planning, Organizing, Staffing, Directing, Coordinating, Reporting, Budgeting).