Developing Management Model of Innovative Performance Based Budgeting for Primary Schools Under the Office of the Basic Education Commission

Abstract

The objectives of study were 1) to determine the present state and problems of management of innovative performance based budgeting for primary schools under the Office of the Basic Education Basic Commission 2) to develop a model of innovative Performance Based Budgeting and 3) to validate the models of performance-based budgeting by focus group technique from eight administrators. The statistical devices used for this study were percentage, mean, standard deviation and t – test. The results of the study revealed that : 1.The present state of performance Based Budgeting for Primary schools under the Office of the Basic Education Commission were at a moderate level, with an average of 59.58 percent and the overall problem was at a high level, with mean ( ) of 3.74 and standard deviation (SD) of 0.10. 2. The management model of innovation performance based budgeting model for primary schools under the office of the Basic Education Commission was composed of 1) principle 2) management process comprising budgeting planning , output specification and costing, procurement management,financial management and fund control , asset management,financial and performance reporting and internal audit ,and 3) condition of success. 3. The assessment of the suitability of the manual and management of innovative performance based budgeting model were at at the highest level , with mean ( ) at 4.83 and standard deviation (SD) at 0.15. 3). 4. The try -out of management model of innovative performance based budgeting handbook revealed that the model suitability was at a high level with mean ( ) of 4.47, standard deviation (SD at 0.15. The score after the post – test was significantly higher than the pre- test at the .05 level.