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Sasitron Suwanpool
Somchai Wongnaya
Sumrit Vipear


The purpose of this research is to 1) study the condition, the problems, and the factors of performance-based budgeting in schools under Tak Primary Educational Service Area Office 1, 2) develop a performance-based budgeting strategy, and 3) assess the developed performance-based budgeting strategy. The sample group is school administrators and teachers of 258 people. Questionnaire, focus group, workshop, connoisseurship, and assessment form were used to collect the data. Frequency distribution, Descriptive statistics including percentage, mean, standard deviation, and content analysis were used to analyze the data.

The research findings were as follows: 1) From the study of the performance-based budgeting, in terms of general condition, it was found that responsible individuals, procurement plan, asset management, and financial management and budget control were clearly regulated. The threats were the disagreement between budgeting and the expenditure guideline, the deficiency of IT system, the inexistence of financial management and budget control policies, and the absence of internal audit. In terms of associated factors, the factors could be divided into two types: internal and external factors. The internal factors included structure and policy, personnel, resources, and management. The external factors included society and culture, technology, economy, and politics and law. 2) The strategies for performance-based budgeting development included on 1 vision, 4 missions, 4 goals, 4 strategic issues, 10 strategies, 16 indicators, and 29 measures. 3) The assessment of performance-based budgeting strategy based showed that the developed strategy were appropriate, suitable, feasible and useful at a high to the highest level.

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