Key Success Factors Affecting the Efficiency of Budget Management: Revenue Budget (Non-Government Budget)

Abstract

This research aimed to explore the success factors that influence the efficiency of revenue budget (non-government budget) management in the Faculty of Humanities and Social Sciences. The specific objectives were: to examine the key factors contributing to successful budget management within the faculty., and to propose strategies for enhancing budget allocation efficiency to maximize benefits and support the faculty's operations. The study targeted 80 personnel from the Faculty of Humanities and Social Sciences, Suan Sunandha Rajabhat University. Data collection was conducted through questionnaires, and the analysis utilized statistical methods, including percentage, mean, and standard deviation. The findings revealed that the majority of respondents were female (71.43%) and aged 41–50 years (43.75%). Most participants had over 11 years of work experience (80%), indicating a seasoned workforce likely influencing perceptions and approaches to budget management. The clarity of budget management policies and guidelines emerged as the most influential factor affecting efficiency. This factor was rated "most influential," with a mean score of 1.09 and a standard deviation of 0.27. The study highlights the importance of well-defined budget management policies and guidelines in ensuring effective allocation and utilization of revenue budgets. These findings suggest that clear communication and structured processes are critical in enhancing the efficiency of budget management practices at the faculty.