• Sunisa Thongbaion College of Logistics and Supply Chain Suan Sunandha Rajabhat University 1 U-thong Nok, Dusit, Bangkok, Thailand
  • Chanicha Moryadee College of Logistics and Supply Chain Suan Sunandha Rajabhat University 1 U-thong Nok, Dusit, Bangkok, Thailand
Keywords: Development, Disbursement, Finance


               Development refers to the process in which something grows or changes and becomes more advanced. This change must be in a better way. If it changes in a bad way, it is not called development. According to the Royal Academy Dictionary, development means growth, which matches the English "Development" means a small change through the various stages and able to grow, improve and better than ever before. In summary, development means changing in a better way or change to progress. Development can be divided into 3 major areas: 1. Economic development means the development of production, distribution, exchange and investment. 2. Social development refers to mental development, patterns, behaviors and social relationships to solve the problems in society. 3. Political development means political change, creating a democratic governance process and the people in the country have the liberty and legal right Royal Academy Dictionary BE 2554 (online: 2560) has given the meaning of a system is defined as a group of things that are interwoven into the same thing in accordance with the principle of the corresponding relationship and the regulation of nature or academic reasons such as the nervous system, digestive system, solar system, social system and administration system. Wisut Vijitpatcharaporn (2560) Research for System Development: What? How? has briefed that the system development has the important step as; system analysis, system design and system development. For detail of each step, the students can study more then design the research process for the new system. In order to get a new system or if the system already exists the proposed of system must shows a new reflection on modifications. While the system is used, it can effectively enhance the effectiveness and efficiency on the work. Budget management is responsible for making annual budget, annual budget, and budget for annual revenue. Control spending, budget, and revenue of all departments and the university. Follow spending, budget and revenue, check budget balance with accounting department. Moreover, audit and disbursement departments, policy and planning and disbursements of other sections under the supervisors. Therefore, the most important of using budget is fast and update. Recently, department is facing difficulties in reporting the budget as follow: 1. Duplication of personnel. 2. Incorrect reporting of data. 3. Missing the current status of reports. ©ICBTS Copyright by Author(s) | The 2019 International Academic Multidisciplines Research Conference in Tokyo 159 From the above problems, even though it is a problem in the internal working processes of the general administration, the planning and evaluation group. If it has not solved or improved. It can affect the operation of the organization in the future. In order to improve the method and reduce the time of preparing report and reduce workload of personnel as well as doing report for the executive or send to the group, in which the project manager able to get the report on time. This is reasonable that the researcher is aim to study on the developmental disbursement guidelines.