INCREASING THE POTENTIAL OF THE BUDGET EXPENDITURES REPORT OF FACULTY OF FINE AND APPLIED ARTS, SUANSUNANDHA RAJAPHAT UNIVERSITY

Saranphat  Sangthong; Pramot  Teangtrong

Saranphat Sangthong Faculty of Fine and Applied Arts, Suan Sunandha Rajabhat University, Bangkok,Thailand
Pramot Teangtrong Faculty of Fine and Applied Arts, Suan Sunandha Rajabhat University, Bangkok,Thailand

Keywords: Increasing the Potential, the budget

Abstract

This research was conducted to study on potential improvement of Increasing the Potential of the budget expenditures report of Faculty of Fine and Applied Arts, Suansunandha Rajabhat University. The objectives are as follows: 1) to study on and find causes of problems on Faculty’s the budget expenditures report (Faculty of Fine and Applied Arts, Suansunandha Rajabhat University) ; and 2) to develop Faculty’s the budget expenditures report (Faculty of Fine and Applied Arts, Suansunandha Rajabhat University). Obtained data were studied by interviewing with a sample group consisted of administrators obtained by using purposive sampling. Subsequently, obtained data were analyzed by using descriptive analysis. Content analysis was conducted by dividing issues before concluding as Model of Faculty’s Budget Expenditures Report in order to improve Faculty’s plan and budget report.
The results revealed that: 1) there were some results of Faculty’s Budget Expenditures Report that did not reflect efficiency of budget spending. In addition, success percentage of allocated operations may affect to overall achievement of management towards Faculty’s Budget Spending Plan of each quarter and project. 2) This model of developed Faculty’s Budget Expenditures Report was clearer compared to the first model. This model of Faculty’s Budget Expenditures Report could improve potential of operation of Plan and Quality Assurance Department. It could also reflect whether the results of Faculty’s budget expenditures met with Faculty’s Budget Expenditures Plan of each month and quarter. Consequently, the results of budgeting spending obtained from this report could be applied to plan, direct, follow-up, and accelerate operations of projects to be consistent with time. It could be applied as the foundation for planning, evaluating, monitoring, and comparing with the previous fiscal year and the following fiscal years.