STRATEGIC PERFORMANCE BASED BUDGETING OF SMUDEMANIRATANA SCHOOL UNDER SAMUTSAKORN PRIMARY EDUCATIONAL SERVICE AREA

Abstract

The purpose of this research was to find the guidelines of strategic performance based budgeting management of Smudemaniratana School under Samutsakorn primary educational service area. The key informations comprised of a school administrator, a teacher who responsible for school budgets, a teacher who responsible for human resource management, a teacher who responsible for academic administration, a teacher who responsible for general administration, a teacher who responsible for financial officer and a teacher who responsible for procurement officer at Smudemaniratana School, 7 persons in total. The research instrument was a structured interview on strategic performance based budgeting management of Smudemaniratana School under Samutsakorn primary educational service area. The was used to analysis the data.

The findings of this research were as follows: 1) The school administrators, teachers and communities should participate in setting school annual action plan. 2) It should encourage the teachers and the one who responsible for school budget to fulfill the knowledge and skills in formulating the budget in school plan and also encourage them to participate in seminar, considering with school budget and rules and regulation. 3) It should plan to increase budget for carrying out activities in school by planning to increase number of students and mobilizing resources from other sources.