ACTION attribute

ACTION tells the browser where to send the encoded form information. This is the URL of the CGI program that will process the form. In the example above, the browser is going to send the form information to a COBOL program called name.acu on the same server as the HTML document. The program name.acu is located in a directory called /cgi-bin/. Note that /cgi-bin/ is not necessarily the name of an actual file system directory on the Web server. The Web server is configured to map URL paths to disk directories. You must examine your Web server settings to determine the actual disk directory represented by a URL path.

You can also include the complete URL within the ACTION attribute as follows: