การรับรู้ของผู้บริหารระดับสูงที่มีต่องบประมาณรูปแบบจินตทัศน์ : กรณีศึกษามหาวิทยาลัยนเรศวร / วิจิตรา มหบุญพาชัย = Perception of top executives toward budgeting visualization : Case study of Naresuan University / Wijitra Mahaboonpachai
Budgeting is one of important tools for senior executives in monitoring and controlling the operations of an organization according to its missions. Nowadays, the three-dimension budget payments of Naresuan University are generally reported in figures only. Some of the senior executives expect that this kind of report should be in the form that can be perceived more easily and quickly. This research offered the development of the visualization report of threedimension budget payments for monitoring and controlling purposes. This visualization budget-payment report shows the allocation of funds to each mission and the progress status of budget payments both at the faculty and the subunit levels. Besides it shows the quarter timeline bar, the amount of money in total and in details, the linkages of the budget for each project to the three dimensions: missions, funds, and plan. Also, the concept of traffic colors is applied to represent the progress status of projects. The interview and questionnaire survey of 30 senior executives of Naresuan University about their perceptions of the above designed visualization report in comparison to the current figure report with equal amount of content were conducted. The results are that the senior executives are perceived that the visualization report can help them to understand the overall of budget payments more easily and to monitor and control the budget payments more easily and quickly. Furthermore, the senior executives are satisfied with using the visualization budget-payment report more than the current figure budget-payment report.
