| dc.description.abstract | The study of Best Budgeting Management and Performance of Small and Medium Enterprises in Bangkok has an objective to study the best budgeting management of small and medium enterprises. A sample of this study is 250 accounting executives of small and medium food production enterprises in Min Buri district. The factors to evaluate the best budgeting management include operational planning perspective, work coordination perspective, work motivation perspective, and operational controlling perspective. Performance factors consist of customer perspective, internal process perspective, learning and development perspective, and financial perspective.
The data are evaluated and analyzed by package program to find the percentage, mean, standard deviation, test the difference of opinion of accounting executives who are in small and medium food production enterprises by using t-test and f-test, and find the relationship of the best budgeting management toward performance with a statistical significance of 0.05.
The result of this research showed that the accounting executives who had different bio-social characteristics had the level of opinion to overall performance differently. The accounting executives who had different age, number of employees, and operating revenues had the level of opinion to overall performance differently. The accounting executives who had different level of education, operating capital, number of employees, and operating revenues had the level of opinion to performance in term of customer perspective differently. The accounting executives who had different age, work experience, number of employees, and operating revenues had the level of opinion to performance in term of internal process perspective differently. The accounting executives who had different number of employees, and operating revenues had the level of opinion to performance in term of learning and development perspective differently. The accounting executives who had different number of employees, and operating revenues had the level of opinion to performance in term of financial perspective differently.
The correlation testing of regression coefficient of best budgeting management and opinion about performance showed that there was a linear relationship with independent variables at the level of statistical significance of 0.05 and there was able to create a linear prediction. The variable that can predict performance of small and medium enterprise was the best budgeting management in term of operational planning perspective, work motivation perspective, and operational controlling perspective that can predict at 41.40 percent. While the unrelated variable with performance of small and medium enterprises was best budgeting management in term of work coordination perspective | en_US |
