Paper Title
The Study of Problems and Guidelines to Increase Efficiency in Budget Management According to The Action Plan The Institute for Research and Development, Suan Sunandha Rajabhat University

Abstract
This article aims to study the problems that affects budget management efficiency and guidelines to increase budget management efficiency according to the action plan of the Institute for Research and Development, Suan Sunandha Rajabhat University. The research used questionnaires of 18 respondents and analyzed quantitative data by using statistics, means, percentages, and standard deviations. This research indicated that general data of respondents mostly derived from 12 female officers whose works relating to budget management (66.67%), 16 university officers (88.89%), 13 officers who graduated bachelor degree (72.22%), and 12 officers who have experiences in working in the field of budget management for more than 10 years (66.67%). Regarding the operation of budget management of the Institute for Research and Development, Suan Sunandha Rajabhat University, the research result found that budget management system of the Institute for Research and Development, Suan Sunandha Rajabhat University, has the overall mean at the highest level. When considering each aspect, the result shows that the institute has 13 aspects of operation that have the highest level. The aspects that have the highest mean is the knowledge and understandings of the guidelines to write the action plan of activities / projects of personnel and high-level executives realize the importance of budget management, followed by information management of finance and budget works to be present, and the aspects that have the lowest mean are the institute has the process that confirms the consistency of financial report to be present and problems and suggestions relating to problems and guidelines to increase efficiency in budget management according to the action plan of the Institute for Research and Development. Keywords - Increasing Efficiency,Budget Management, Action Plan.