The Guidelines for Budget Management of Educational Institutions Affiliated to Local Government Organizations with the Principle of Sappurisadhamma VII

Abstract

Educational institutions are educational organizations whose main objectives are to produce quality students in accordance with the objectives of the Basic Education Curriculum B.E. 2544, which aims to develop Thais to be complete human beings in both body and mind, good people, intelligent, happy, and Thai, with the potential to continue their studies and work, using the resources that the educational institution has or provides additionally according to the potential and context of each educational institution. The main objective is to present the meaning, principles, concepts, theories, components of related research, as well as their integration with educational institutions under local administrative organizations, concluding as new knowledge resulting from research studies for application. The researcher is interested in studying the issue of budget management of educational institutions under local administrative organizations that are close and are creating a strong and sustainable foundation for Thai education, focusing on independence in management, flexibility, transparency, and accountability, adhering to the principle of management that focuses on results. Manage the budget with a focus on results and apply the principles of Sappurisadhamma consisting of Dhammanyuta (knowing the principles), Atthanyuta (knowing the objectives), Atthanyuta (knowing oneself), Mattanyuta (knowing the limit), Kalanyayuta (knowing the time and place), Parisanyuta (knowing the community) and Pukkalanyuta (knowing people) to be adjusted as a guideline for budget management of leaders, and use it as a guideline for preparing and proposing budgets, budget allocation, checking, monitoring, evaluating and reporting the results of spending and performance, mobilizing resources and investing in education, financial management, accounting management, material and asset management, sourcing benefits from the assets of the educational institution, including sourcing income from services to be used in the management of the educational institution for the benefit of education and resulting in good quality for students as a priority.