Tittle The Guideline of Performance-Based Budgeting Administration
of Tessaban 3 Banlao School
Researcher Mrs. Jurarat Rittipuntharux
Position : Deputy Director Level : Special Expertise
Tessaban 3 Banlao School, Department of Education, Udon Thani
Municipality, Udon Thani Province
Year of Study 2021
Abstract
The purpose of this research was to develop the guideline of the performance - based
budgeting administration of Tessaban 3 Banlao School. The research was conducted in three
phases as follows; Phase 1: the studying of the conditions and problems of the performance
- based budgeting administration of Tessaban 3 Banlao School by documentary study and
reviewing related literatures to synthesize the scope of budgeting administration and create
the questionnaires for the administers, the committees of the basic education commission,
and the teachers total 75 persons in academic year 2020. Phase 2: The developing the
guideline of the performance - based budgeting administration of Tessaban 3 Banlao School
which was consisted of Step 1: the studying the model schools for finding the guideline of the
performance – based administration of Tessaban 3 Banlao School by interviewing the school
director, the deputy directors of budgeting and planning, the head of budgeting and the
teachers from the 3 model schools total 12 persons. Step 2: the drafting the guideline of the
performance - based budgeting administration of Tessaban 3 Banlao School. Step 3: evaluating
the guideline of the performance - based budgeting administration of Tessaban 3 Banlao
School. Considering the suitable and possible from the 12 specialists by using fucus groups
discussion. Phase 3: finding the result of implementation the guideline of the performance –
based budgeting administration of Tessaban 3 Banlao School by having two spirals of the
research in 1 and 2 semester of academic year 2021. Studying the relevant between the
performance - based budgeting administration and the learners’ quality of Tessaban 3
Banlao School
Finding were as follows:
1) The guideline of the performance – based budgeting administration of Tessaban 3
Banlao School was consisted of the background of the study, statement of the problems in budgeting administration of Tessaban 3 Banlao School, the steps of developing efficient and effective guideline of the performance – based budgeting administration of Tessaban 3 Banlao School
2) The guideline of the performance - based budgeting administration of Tessaban 3
Banlao School overall was at high level with the mean of 4.29. Considering in the aspect of productivity was at the high level. The item which had the highest was planning the budgets, cost of production, procurement management, and asset liability management with the mean 4.38 and 4.32 as follow. The result of learners’ quality of Tessaban 3 Banlao School overall found that the learners’ quality was at high level with the mean 4.36. Considering in the aspect of learners’ quality was at highest level in morality and ethic and core value. In the aspect of the well-being and aesthetic learning was at high level with the mean 4.51 and 4.45 as follow.
The relevant between the performance - based budgeting administration of Tessaban 3 Banlao and the learners’ quality was at statistical significance of 0.01
Keyword The Guideline of Performance-Based Budgeting Administration
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