Budget Management of Schools under KhonKaen Educational Service Area 1

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Thaen Pranakorn
Somwang Onlaor
Chayakon Rodvinit
Tatiyapron Prasatkul
Palakorn Vaengtai
Maneewan Sangsawang

Abstract

The research objectives were to compare conditions, problems and to present guidelines for budget management of schools under KhonKaen Educational Service Area 1 categorizing as job positions and school sizes. The research sample of 199 respondents derived from stratified random sampling consisted of school principals, deputy principals for budgeting and teachers appointed as heads of budgeting groups. The data collecting tool was a questionnaire with .94 reliability. The statistic packet software was employed for statistical analysis of frequency, percentage, mean, standard deviation and F-test.
The research findings are the following:
1. The condition of schools budget management as a whole is at low level with highest performance dimension on material or assets management, the lowest on resources seeking and educational investment. The budgeting problem as a whole is at medium level with highest problem dimension on budget writing and presentation. Comparing budget conditions and problems among schools under KhonKaen educational service area 1 categorizing as job positions and school sizes, it is found that as a whole and in detailed dimensions they are different with .01 statistical significance.
2. Major guidelines for budget management of schools under KhonKaen educational service area 1 are identifying service targets according to school strategies, presenting annual budget operational plan to school board, monitoring operational results according to annual operational plan, collaboration with community for financial resources, saving yearly overlapping budget according to procedure and methods specified by the Finance Ministry, and creating assets registration up to the present.

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บทความวิจัย (Research Article)