ANALYSIS OF BUDGETING MANAGEMENT OF FACULTY OF HUMANITIES, NARESUAN UNIVERSITY FROM FISCAL YEAR 2014 TO 2018

Abstract

The purpose of this analysis was to analyze the budgeting management of the Faculty of Humanities, Naresuan University from fiscal year 2014 to 2018 and divide the budget into the following 5 main missions: producing graduates, conducting research studies, providing academic services to the society, preserving arts and culture, and administrating. The data were collected from fiscal year 2014 to 2018, from the University’s finance system called “3D” and related report documents. These data were recorded in the form of table and presented in the form of graph for data analysis and comparison. The finding was that although the major proportion of the budget were from government budget, the faculty’s budget became the main budget for administrations and management. In the past 5 years, from fiscal year 2014 to 2018, overall, the average of expenditure was higher than the average of income. However, the income from undergraduate degree admission increased, but graduated degree admission decreased. The analysis of expenditure shows that the highest expenditure was personnel expenditure, followed by the operating expenditure and subsidy expenditure. Moreover, the classification by the main missions shows that the biggest expenditure’s section was the administrating, followed by producing graduates, conducting research studies and preserving arts and culture. The expenditure’s sections that tend to increase are preserving arts and culture and administrating. The proportion of the budget that tend to increase consisted of preserving arts and culture and administrating. In contrast, the budget on producing graduates, conducting research studies and providing academic services to the society tend to decrease.