THE DEVELOPMENT OF THE INVESTMENT BUDGET EXPENDITURES REPORT OF BUNDITPATANASILPA INSTITUTE BY USING THE INTEGRATED INVESTMENT BUDGET EXPENDITURE REPORT FORM

Abstract

The Action Research “The development of the investment budget expenditure report of the Bunditpatanasilpa Institute by using the integrated investment budget expenditure report form” aimed to study the causes of the problems in reporting investment budget expenditures and to develop the tool used for reporting the results of the annual budgetary expenditures of departments or units in the Bunditpatanasilpa Institute. The study was carried out between August to September 2019. The target group was the total of 19 staff members of the department of planning and supplies, who are responsible for reporting the investment budget of the institutes. The tool that the researcher created was “the Integrated investment budget expenditure report form”. The action research model based on the concepts of Kemmis, McTaggart and Nixon, such as Plan, Act, Observe, and Reflect for solving real problems at work was employed to collect data. The quantitative data were analyzed using mean, frequency and percentage and the qualitative data were analyzed by using content analysis. The results of the action research revealed that the mean score of the satisfactory level of the employees was equal to 4.12 which means that their satisfaction was above the average level. The tool can help them to make data reports accurate, complete and clear and meet all the need of employee in a comprehensive way which includes reducing duplication of reporting, workload, and working time. Moreover, it helps them to make good use of the data from the table. Aside from using it in the meeting to track and expedite the budget spending of the Bunditpatanasilpa Institute, they can use this form for other purposes such as following up or accelerating the approval of the budget. With the handbook explaining how to fill in the information in the tables, the users found it easy to understand, convenient to fill in information, and it minimizes errors in filling in the information as well.