การบริหารงบประมาณแบบมุ่งเน้นผลงานตามยุทธศาสตร์ของโรงเรียนในอำเภอแจ่ม สำนักงานเขตพื้นที่การศึกษา ประถมศึกษาเชียงใหม่ เขต 6

Abstract

The purposes of this study were 1) to study conditions and problems concerning the strategic performance -based budgeting of schools in Mae Chaem district and 2) to create a policy and practical proposal concerning the strategic performance -based budgeting of schools in Mae Chaem district. Two steps of studying were as follows: the first step was to study conditions and problems concerning strategic performance -based budgeting of schools in Mae Chaem district. The research participants consisted of school administrators and teachers who’s responsible for planning, finance and procurement which were 179 in total. The study instrument was a questionnaire. The data were analyzed by using mean and standard deviation. The second step was to create a policy and practical proposal concerning strategic performance -based budgeting of schools in Mae Chaem district. The informants were 8 experts. The data were collected by interview and analyzed using content analysis. The research findings were as follows: 1. The conditions the strategic performance -based budgeting of schools in Mae Chaem district were at a high level of all aspects namely: implementation of annual action plan annual, creation of annual action plan, monitoring and auditing of budget implementation, and report for improvement and development. However, the findings indicated problems in execution of strategic performance -based budgeting informed as follows: 1) Schools had been prepared a low future expenditure budget. 2) Less participation of school board in budget allocation 3) The persons who were in charge of school budgeting lacked of an understanding in procurement. 4) There were a few of auditing in the consistency between targets and products, and the estimated revenues. 2. The results of creating the policy and practical proposal concerning the strategic performance -based budgeting consisted of 3 components as follows: 1) the concepts of the strategic performance -based budgeting 2) the principles of the strategic performance -based budgeting and 3) the operational guidelines as the policy proposal for the office of the educational service area to implement the strategic performance -based budgeting and also the practical proposal for the school as a guideline and application for effectiveness of the strategic performance -based budgeting.