Abstract:
This research aimed to 1. Study the current state of budget management of Prasarnmit School Group, Phra Nakhon Si Ayutthaya Province 2. Study the method of developing budget management according to the principle of 7 Noble Wealths of Prasarnmit School Group, Phra Nakhon Si Ayutthaya Province 3. To propose the guideline for developing budget management according to the principle of 7 Noble Wealths of Prasarnmit School Group, Phra Nakhon Si Ayutthaya Province, which is a mixed-method research between quantitative research using questionnaires to collect data from 112 teachers of Prasarnmit School Group. Data analysis used statistics: frequency, percentage, mean and standard deviation. Qualitative research used interviews to collect data from 7 qualified persons. Data analysis was done using content analysis.
The results of the study found that:
1. The state of budget management of Prasarnmit School Group, Phra Nakhon Si Ayutthaya Province, in 4 aspects, was at a high level, ranked from highest to lowest, namely, monitoring, inspection and evaluation of budget expenditure, followed by budget allocation, financial management, accounting and assets, and the lowest level was budget establishment.
2. Method of developing budget management according to the principle of 7 Noble Wealths of Prasarnmit School Group, Phra Nakhon Si Ayutthaya Province Budget establishment in the group Budgeting according to the Annual Budget Act or the Additional Budget Act for Government Agencies in order to manage the budget. Sattha is the belief in what is right, transparency and ethics in spending. Sila is good behavior, spending the budget ethically and transparently. Hiri is the shame of doing wrong, spending the budget responsibly. Ottappa is the fear of the consequences of actions. In setting the budget, the possible long-term impact on the development of the school and students must be taken into account. Pahusajja is being someone who hears and listens a lot, being honest in spending the budget. Charity is giving or sacrificing, spending for the public benefit. The budget that is set should focus primarily on supporting and developing students' education. Wisdom is the knowledge of what should be known, using wisdom in budget planning, and allocating resources appropriately.
3. Guidelines for developing budget management according to the principles of the 7 Noble Wealths of Prasanmit School Group, Phra Nakhon Si Ayutthaya Province. Build confidence in the school's values and vision. Set clear and transparent spending policies and regulations. Promote shame in spending the budget in the wrong way. Create a system to check and evaluate the budget spending so that everyone is afraid of the negative consequences if spending is not done properly. Promote learning and develop budget management skills for personnel. Support sacrifice and sharing of resources. Allocate the budget. To make spending rational and worthwhile