PROBLEMS AND SOLUTIONS IN BUDGETING PROCESS CASE STUDY

ARMED FORCES DEVELOPMENT COMMAND, ROYAL THAI ARMED FORCES HEADQUARTERS

Abstract

This research aims to study problems, causes and solutions in budgeting process of the Armed Forces Development Command, Royal Thai Armed Forces Headquarters. The researcher applied the Delphi technique to create a questionnaire to collect data from those involved in budgeting process of the Armed Forces Development Command, Royal Thai Armed Forces Headquarters.

The research is divided into 3 parts: the first part is studying and investigating problems by interviewing experts of budgeting process. These problems and their causes were used to prepare a second questionnaire which was sent to this expert group again for validating, and also for suggesting solutions to these problems. Then the third questionnaire was created to collect data from people involved in budgeting process from all 30 Mobile Development Units, totaling 110 people, in order to show their level of agreement with the problems, causes, and solutions. The outcomes of the research revealed problems in 3 steps from all 6 steps of the process as follows: Step 3, the Mobile Development Unit Prepare details of the Proposed projects which the problems caused by insufficient qualified personnel; Step 4, the Regional Development Office collect and check the details of the projects delivered, the problems were caused by some inefficient work flow process and personnel’s competency; and Step 5, the Regional Development Office Submit projects details to the Armed Forces Development Command (Division) for verification and approval which problems mostly caused by incomplete documentation. The proposed solutions could be done by implementing human resources development program and improving efficiency in work flow process which the detailed results were summarized in terms of problems, causes and solutions in each step process sorting by the level of agreement.