PERFORMANCE BASED BUDGETING MANAGEMENT OF THE SCHOOL NETWORK FOR EDUCATIONAL QUALITY IMPROVEMENT 3 UNDER THE RATCHABURI PRIMARY EDUCATIONAL SERVICE AREA OFFICE 1

Abstract

          The purposes of this research were to find: 1) the performance based budgeting management of the school network for educational quality improvement 3 under the Ratchaburi Primary Educational Service Area Office 1 and 2) the development ofperformance based budgeting management of the school network for educational quality improvement 3 under the Ratchaburi Primary Educational Service Area Office 1. The population comprised of school 1) director and 2) teachers in charge of finances in the school network for educational quality improvement 3 under the Ratchaburi Primary Educational Service Area Office 1. with a total of 36 respondents. The research instrument was a questionnaire on performance based budgeting management of framework for Seven Financial Management Standards (7 Hurdles). The data were analyzed by frequency, percentage, arithmetic mean, standard deviation, and content analysis.

          The findings of this research were as follows:

          1. The performance based budgeting management of the school network for educational quality improvement 3 under the Ratchaburi Primary Educational Service Area Office 1, as a whole and as an individual aspect were at a high level, ranking from the highest to the lowest: Procurement management, Financial management and fond control, Internal audit, Asset management, Financial and performance reporting, Budget planning and Output costing.

          2. The guidelines forthe performance based budgeting management of the school network for educational quality improvement 3 under the Ratchaburi Primary Educational Service Area Office 1were as follows: 1) it should provide training and knowledge about budget planning, 2) it should provide training for school personnel to have knowledge and understanding about budget preparation and management, 3) it should be concise, transparent and verifiable, 4) it should provide personnel with knowledge and understanding of financial management and budget control to help guide them accurately and efficiently. 5) it should set performance standards according to the same standard, 6) everyone must be aware of the importance of asset management, and 7) an internal auditor should be appointed with the approval of the basic education institution committee in order to continually improve the work of the school.