UNDERSTANDING OF SUAN SUNANDHA RAJABHAT UNIVERSITY STAFF ON THE PREPARATION OF THE ANNUAL EXPENDITURE BUDGET.
University budgeting is one of the most important duties for many employees. It helps to focus on what the university and each department can spend the money and to use the money effectively. There are four important ingredients of doing the university budgeting which are speed, accuracy, quality, and integrity. However, it is important to comprehend the long and tedious process of university budgeting. The objective of this study were to investigate the level of comprehension of the budgeting process as well as the ability to follow the three important ingredients of work process or speed, accuracy, and integrity. The sample group were a group of 200 staff who were working at department of plan and strategic of Suan Sunandha Rajabhat University. The study time was about three months. Data analysis was performed with the use of SPSS. This was quantitative and qualitative research analysis. The sample group of an in-depth interview revealed that there were often conflicting issue between speed and accuracy, accuracy and quality, and speed and integrity. It was very difficult to achieve four important ingredients. Therefore, first, there was a need for time line to measure the speed. Second, there was a need for checklist to measure accuracy. Third, there was a need for benchmark standard to measure quality. Fourth, there was a need for close monitoring and supervision to measure integrity.