The purpose of this research is To study the performance-based budgeting perception of teachers in school under the jurisdiction of the municipality, Surat Thani and to compare the performance-based budgeting according to the perception of teachers in schools The municipality, Surat Thani classified by education, work experience and level of teaching, to collect data from Municipal Teachers in schools under the jurisdiction of Surat Thani, number of 157 by questionnaire the confidence 0.90 data analysis using data base. Have you, percentage, mean, standard deviation, and statistical hypothesis testing, including t-test.The results showed that the performance-based budgeting management of the school. Overall and individual aspects. In the order of descending, as follows: financial management and budget control, internal audit, financial reporting and its performance Planning and procurement management asset management, cost calculation yields. The comparison of performance-based budgeting based on the perception of teachers in schools under the municipality of Surat Thani. By education, and classified according to work experience, and classified according to different level floors teaching, it was found that there was no significant difference in the 0.05.
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