THE STATES AND PROBLEMS ON PREFORMANCE-BASE BUDGETING AS HURDLES IN SCHOOLS UNDER YASOTHON PRIMARY EDUCTIONAL SEVICE AREA OFFICE 2

Abstract

The objectives of this research was 1) study of the states on Performance Based-Budgeting as hurdles in schools under Yasothon primary educational service area office 2 2) compare the states on Performance Based-Budgeting as hurdles in schools under Yasothon primary educational service area office 2 as classified by working experiences and school size. and 3) study the problems on Performance Based-Budgeting as hurdles in in schools under Yasothon primary educational service area office 2. The 374 population composed of 187 school administrators and 187 budgeting administrators. The research instrument was rating scale questionnaire with reliability of 0.95. The statistics used for data analysis were percentage, mean, standard deviation by using the Statistical Package for the Social Sciences, t-test and One-way ANOVA were also employed. The findings of the research showed as follows: 1) The opinions of the school administrators and budgeting administrators were at high level. 2) The opinions of the respondents who differed in work position were found overall not to be different at a significant difference. A comparison showed that the school administrators and budgeting administrators in different working experiences held different views with a statistical significance of .05. The school administrators and budgeting administrators who worked at different sized schools held different views with a statistical significance of .05. 3) The problems found and the guidelines concerning the budget administration were as follows. There were no experts in charge of finance, accounting and materials, so there should be training and workshop on the budget planning and projects and there should be made in advance.