Changing in the present era led Rajamangala University of Technology Phra Nakhon needed to emphasize on its policies to comply with the national policy related to the creative ideas for the development of innovations internet learning forming Smart Farmer & Smart Startup and the specialist labors. Thus this was for the Thai society to step into the “innovation driven economy.” In response to the national policy it aimed at the university development toward basic changes in persons and organization adjustment to become university 4.0 together with the academic line to answer for the needs of problem solution and develop to become equivalent with other universities. According to this significance the researcher interested to study on the relationship among transformational leadership the follower’s adjustment and the follower’s performance. The research objectives were 1) to study on the relationship between the transformational leadership and the follower’s adjustment and; 2) to study on the relationship between the follower’s adjustment and the follower’s performance. Thus this would be used as the guideline to develop the administrative tasks in the organization and any units for the effectiveness and efficiency. This quantitative research adopted questionnaire as the research instrument. Data was collected from 270 samples. Data analysis was done through the use of CFA to seek for the relationship of the variables and the hypotheses were tested by the Structural Equation Modeling: SEM. The result of the research shows that transformational leadership with ideology forming inspiration intellectual stimulation and individual consideration had lesser than 5 p-value in all aspects. Thus it can be concluded that all 4 forms of the transformational leadership had the positive relationship with the follower’s adjustment while the follower’s adjustment also had the positive relationship with the follower’s performance. Therefore according to the research results the organization leader shall forsee and aware on the significance of leadership in form of leader with ideology vision ability in emotional management and good ethic motivated for the work inspiration forming attitude and stimulate the soul of followers to have creative ideas and new innovations amid the condition of changes in the present era.

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

The objectives of this study were :1) to evaluate the basic information :2) to determine the operational status and problems and :3) to study the potential development guidelines for the operation of community enterprises of food processing groups in Samut Prakran Province. Samples selected by stratified random sampling technique were 112 members of community enterprises in Samut Prakran Province. These samples was drawn from the presidents of community enterprises of food processing in Samut Prakran Province which were assessed as the good level in potential operation. Data collection were done by using questionnaire technique while the data were analyzed with frequency percentage mean and standard deviation. The results revealed that the assessment of potential operation of the community enterprises of food processing groups 268 in Samut Prakran Province were at the good level of 114 the average level of 117 and the improvement level of 20. The community enterprises had strong intention to the strengthening of communities and the supportive system from the partite participation consisted of knowledge and developing budget. The overall of operational status was at a high level while the overall of operational problem was at a low level. The potential development guidelines for the operation of community enterprises of food processing groups in Samut Prakran Province were ;1) planning approach: making master plan for all sub-district ;2) organization structure approach: overall operation review with all of members ;3) personnel management approach: creating morale for work performance of personnel together ;4) marketing approach: producing products to meet market needs ;5) production approach: supporting the production knowledge by government sectors and ;6) accounting/ financial approach: making real income and expense accounts.