Guidelines for annual budgeting Faculty of Humanities and Social Sciences at Nakhon Sawan Rajabhat University

Abstract

This study is a combination of quantitative research and qualitative research to improve the budgeting process of Faculty of Humanities and Social Sciences at Nakhon Sawan Rajabhat University.The objectives of this study are: 1) to understand problems and challenges relating to the budgeting process of Faculty of Humanities and Social Sciences at Nakhon Sawan Rajabhat University, and 2) to explore and propose some possible solutions to the problems in order to improve the budgeting process of Faculty of Humanities and Social Sciences at Nakhon Sawan Rajabhat University.

            The results show that there are many problems involving the budgeting process of Faculty of Humanities and Social Sciences at Nakhon Sawan Rajabhat University and all of them are at a very high level. These problems include the preparation for petition filing of revenue budget, petition filing of revenue budget, Revenue budget allocation and reporting and evaluating of revenue budget expenditure outcome, respectively.

            After carefully investigating these problems, we suggest that the instructions and the rules of the budgeting process should be clearly informed to the users Moreover, human resource development can play an important role to improving the budgeting process. For instance, there should be a workshop to train the people who are responsible for the budgeting process so the budget will be made accurately and efficiently.