School Budget Management 4.0 (SBM 4.0)

Abstract

This article aims to analyze the concepts and approaches to school budget management in the digital era within the context of decentralization under the National Education Act B.E. 2542 (1999) and the national development framework of Thailand 4.0, which emphasizes agility, efficiency, and transparency in public administration. School budgeting is recognized as a key mechanism for advancing sustainable educational quality. The proposed framework integrates digital technologies for real-time budget planning and monitoring, applies data-driven strategic decision-making to align resource allocation with student achievement, enhances transparency and accountability through digital internal control systems, and places student quality at the center of financial management. The article further proposes sustainable budget management strategies, including long-term performance-based planning, efficient and equitable resource allocation, financial flexibility and resource mobilization, and transparent digital control mechanisms. School Budget Management 4.0 represents a shift from rule-based administration to data-driven and innovation-oriented strategic management, aimed at sustainably improving educational quality in the long term.