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 objective of this study was to investigate factors related to budgeting in 2014 fiscal year: a case study of OTEPC. The samples were chief executive officers heads of the departments and 80 officers who were responsible for the project. A questionnaire was administered as the research instrument to collect data which were analyzed by percentage and Pearsons correlation. The findings were as follows: (1) In terms of personal factors it was found that most of them were female who were above 51 years old. They had master degrees and were in charge of heading the team as well as being the team staff with lower than six years experiences in handling budgeting tasks and had 30001 – 40000 baht salaries. (2) The relationship between handling budgeting study of OTEPC projects processes activities and achievements were in high level especially when the chief executive officers work agreed with the governmental policies followed by their legal exercises in relation with their decision making and officials’ participation which connected to those decisions. The government policies and its law exercise demonstrated low relationship as well as the governmental law exercise and the officials’ participation respectively.