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Strategy for Development of Hospital Budget Planning Based on the Philosophy of Sufficiency Economy: Case of Tha-Wung Hospital

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Author(s): Anuwat Wichaingoen | Direk Rerkrai | Sompong Thongchai

Journal: Canadian Social Science
ISSN 1712-8056

Volume: 7;
Issue: 6;
Start page: 216;
Date: 2011;
Original page

Keywords: Strategy | Development | Hospital Budget Planning | Sufficiency Economy | Philosophy | Tha-Wung Hospital

ABSTRACT
The study on strategy for development of hospital budget planning model based on the philosophy of sufficiency economy: case of Tha-Wung Hospital was experimental research as Quasi Experiment: Set Experiment, Set Treatment and Natural Control by comparison between this year used with set treatment and last year with natural control. The mixed method was used both quantitative research and qualitative research. The aim of this study was development of appropriate budget planning model for using as guideline for budget administration for work unit with the following objectives. 1. To construct concept in accordance with philosophy of sufficiency economy for officials and involved official for budget planning implementation, 2. To use the model of Prof. Chalio Buripakdi combined theories and principles involved based on philosophy of sufficiency economy of His Majesty the King for budget planning, 3. To use for budget planning to increase income and decrease expense of work unit. There were 208 peoples who participated in implementation. Descriptive statistics used were percentage, mean, and standard deviation. Inferential statistics was Z-Test and Chi-Square. Qualitative research was used for description according to real situation. Results of three of trimesters were revealed that 1. Building of body of knowledge on  philosophy of sufficiency economy was able to enable officials and involved network to gain more knowledge with the post- experiment at moderate level with 3.31 (moderate level between 2.50-3.49) higher than pre-experiment at less level with 2.33 (less level between 1.5-2.49). Income increases in accordance with philosophy of sufficiency economy, total income increased with 12,489,814.21 Baht or 22.62 percents (total income of budget of B.E. 2553 was 55,207,965.21 Baht and total income of budget of B.E. 2554 was 67,697,779.42 Baht). Total expense was decreased with 10,628,149.17 Baht or 15.18 percents (total expense of budget of B.E. 2553 was 70,021,134.06 Baht and total expense of budget of B.E. 2554 was 59,392,984.89 Baht). These caused money liquidity increased as followings. 1. Quick Ratio increased from 1.55 of B.E. 2553 to be 1.96 or 26.45 percents increasing 2. Current Ratio increased from 1.65 of B.E. 2553 to be 2.15 or 30.30 percents increasing. It also found that knowledge level of officials and involved network correlated to level of knowledge of principle of budget planning after knowledge received with μ = 2.02 and  σ = 0.254 and knowledge level correlated to income increased and expense decreased with statistically significant al level of 0.01. Mean of development of knowledge level of principle of philosophy of sufficiency economy after knowledge received with μ = 2.09 and σ = 0.282 and knowledge development correlated to income increased and expense decreased with statistically significant al level of 0.05.   Development of hospital budget planning model based on the philosophy of sufficiency economy was obtained pattern of proper thinking for budget planning based on philosophy of sufficiency economy that composed of 3 main process and 13 steps for budget planning by using philosophy of sufficiency economy 5 steps of strategic frame including other theories involved to context of area and needs of participation of officials and  involved network would be able to make budget planning based on the philosophy of sufficiency economy to be effective and achieved with money liquidity increasing in order to support work implementation sufficiently.Key words: Strategy; Development; Hospital Budget Planning; Sufficiency Economy; Philosophy; Tha-Wung Hospital

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