The Development of Budgeting Management Model Based on Good Governance of Schools under KamphaengphetPrimary Educational Service Area Office

Abstract

This research aimed to develop the budgeting management model based on good governance of schools under Kamphaengphetprimary educational service area office. The research procedure followed 4 phases as follows: 1) to study the state and problem of budgeting management model based on good governance of schools under Kamphaengphetprimary educational service area office; 2) to develop and validate the budgeting management model based on good governance; 3) to evaluate the budgeting management model based on good governance and  4) to conduct a manual, proposed policy, and practical policy of using the budgeting management model based on good governance. The research results revealed that at the first procedure the state and problem of schools budgeting management were ambiguous in some aspects. The second procedure showed that there were 8 components of the development of budgeting management model as the following: 1) principle 2) objective 3) context 4) input 5) process 6) output 7) evaluation and 8) successful condition. The third procedure was found at the highest level in term of suitability, possibility, and usefulness.  The result of the manual, proposed policy, and practical policy of using the budgeting management model based on good governance were account for preface, introduction, the role and responsibility, principle and procedure, condition of work, work instruction, problem and threat, solution and development, reference, and appendix. The evaluation of manual was validated at the highest level.