Guidelines for Development Budgeting Management in Schools under The Secondary Educational Service Area Office Maha Sarakham Guidelines for Development Budgeting Management in Schools under The Secondary Educational Service Area Office Maha Sarakham

Abstract

The purposes of this research were to 1) study the current state, desirable state and need assessment for budgeting management in schools under the secondary educational service area office Maha Sarakham. 2) study guidelines for development budgeting management in schools under the secondary educational service area office Maha Sarakham. The research process was divided to 2 phases: Phase 1 ; to study the current state, desirable state and need analysis for budgeting management in schools. The sample group used in the research was administrators and teachers, 320 people. The research tool was a questionnaire. The statistics used for data analysis were mean, percentage, standard deviation. Phase 2; to study guidelines for development budgeting management in schools. The target group is 9 experts. The research tool was interview form, data analysis by content analysis.

          The research results were found that : 1. The current state in overall was moderate level, desirable state in overall was in the high level. The need assessment for budgeting management in schools rank from high to low level was 1) Asset management 2) Finance and account management 3) Educational resource mobilization 4) Checked, tracked, evaluated 5) Budget planning 2. Guidelines for development budgeting management in schools Include 1) asset management, guidelines are 1)Practice to regulations and laws 2)Planning asset management, Finance and account management, guidelines are 1)Promote and develop administrators and teachers about financial and accounting management 2)Practice to regulations and laws of financial and accounting management 3) Action plan for financial and accounting management, Educational resource mobilization, guidelines are 1)Participatory process for educational resource mobilization 2)Using benefit from educational resource mobilization 4) Checked, tracked, evaluated, guidelines are 1) Checked, tracked, evaluated for budgeting management 2) Report for checked, tracked, evaluated for budget using, Budget guidelines are 1)Practice planning and budget expenditure plan 2)The goal of budget expenditure operations.