Performance-oriented Budget Management Approach to Increase the Efficiency of the School's Budget Operations and Expand Educational Opportunities under the Jurisdiction of Saraburi Primary Educational Service Area Office 2

Abstract

Abstract

Performance Based Budgeting (PBB) is a budget system that shows the connection between resources or budget spent and output or results that will occur. There are management conditions that emphasize joint thinking and doing. and take responsibility for the work to achieve the goals.

According to policy in order to have concrete results Emphasis will be placed on educational institutions having systematic administration. Emphasis is placed on allowing those involved in education to participate in analytical thinking, setting visions, missions, goals, and strategic planning. and productivity per work There is a systematic evaluation of educational institutions. can be checked It is consistent with efforts to decentralize educational institutions. To develop the quality of administration of educational institutions Therefore, the researcher is interested in studying Performance-oriented budget management approach to increase the efficiency of the school's budget operations and expand educational opportunities under the jurisdiction of the Saraburi Primary Educational Service Area Office, Area 2, with the objective of studying budget management with a focus on results. To increase the efficiency of the school's budget operations, expand educational opportunities, and study methods for developing results-oriented budget management. To increase the efficiency of the school's budget operations and expand educational opportunities under the jurisdiction of Saraburi Primary Educational Service Area Office 2

This study is quantitative research. Examples are school directors and teachers who work on school budgets to expand educational opportunities under the Saraburi Primary Educational Service Area Office, Area 2, academic year 2022, a total of 103 people using the sample size determination table according to Krejce and Morgan (1970), after which a random sample was drawn. By using a simple random sampling method (Simple Random Sampling), the tools used in the research include: Item check questionnaire and a 5-level rating scale. Questionnaire data were analyzed using a computer system. Using a ready-made social science program Statistics used in the research include percentage, mean, and standard deviation. and interview form the researcher conducted interviews with educational administrators of the Expanded Educational Opportunity School who have at least 5 years of experience in budgeting and have academic status not lower than that of a specialist. The topic of results-oriented budget management was brought to the interviews. and content analysis (Content Analysis) to find ways to develop budget management with a focus on results. To increase the efficiency of the school's budget operations and expand educational opportunities under the jurisdiction of Saraburi Primary Educational Service Area Office 2.

The results of the research found that 1) Budget management that focuses on school performance expands educational opportunities under the jurisdiction of the Saraburi Primary Educational Service Area Office, Area 2, overall, there was a high level of practice ( = 4.31). When considering each aspect, it was found that  the aspect with the highest average was budget planning (  =4.39), followed  by administration. Assets (  =4.37) and internal auditing (  =4.22) had the lowest averages. The consistency index value is between 0.67-1.00 and the confidence value is 0.97. 2) Guidelines for developing performance-oriented budget management to increase the efficiency of the school's budget operations and expand educational opportunities under the jurisdiction of the Saraburi Primary Educational Service Area Office, Area 2 2.1) Budget planning There should be accurate information in budget management and past performance results should be used as data for analysis. to get guidelines Used to set vision, strategy, objectives, and success indicators. Including the preparation of project plans 2.2) Calculating the cost of activities There should be a central standard to analyze the cost per unit of output. In order to get correct and accurate cost information per unit of output.      2.3) Procurement system organization Awareness should be created. Clear understanding for operators and related parties regarding procurement regulations and the operation of the procurement system. Must follow the rules Strict regulations 2.4) Financial management and budget control must include an analysis of the worthiness of projects/activities. A committee should be appointed to expedite and monitor budget spending. 2.5) Financial reporting. and operating results Executives should check bank accounts. with financial reports View financial status Technology should be brought in to help with monitoring and evaluation. 2.6) Asset management A person should be appointed to take direct responsibility. If damaged or broken, have it repaired so that it is in ready-to-use condition. Accurate asset analysis should be added. 2.7) Internal audit the potential for knowledge and understanding should be increased. The skills of the operator and their roles and responsibilities must be clearly defined.