DEVELOPMENT MODEL FOR EFFECTIVE BUDGET MANAGEMENT OF LOCAL ADMINISTRATIVE ORGANIZATIONS IN UBON RATCHATHANI PROVINCE

Abstract

Objectives of this research paper were to study effective budget management, to study factors affecting budget management and to present a model for developing efficient budget management of local Administrative Organizations in Ubon Ratchathani Province, conducted with the mixzed research methods.The quantitative method collected data with questionnaires and the qualitative method collected data by in-depth-interviewitg key informants.

Findings were as follows: 1. Efficiency in budget management of local Administrative Organizations, by overall was at a high level, namely quality of work (Quality), workload (Quantity), expenses (Costs) and time (Time). 2. Factors affecting budget management of local Administrative Organizations were found that management According to the PDCA process,consisting of the implementation of the plan. Improvement, inspection, planning, and the Four Principles of Iddhipada, consisting of Chanta (satisfaction), Viriya (perseverance), Chitta (focused thinking), and Vimamsa (contemplation), influenced effective management of budget administration of local Administrative Organizations in Ubon Ratchathani Province with statistically significant level at the 0.05. 3. The model for developing efficient budget management of Ubon Ratchathani Provincial Local Administrative Organizations was as follows: Efficiency in budget management in 4 aspects, consisting of quality of work (Quality), workload (Quantity), time (Time) Expenses (Costs) by applying the 4 Iddhipada principles to increase efficiency in budget management, consisting of Chanta (Satisfaction), Viriya (Perseverance), Chitta (Concentrated Thought), Vimamsa (Contemplation).