การประยุกต์ใช้แนวคิดแบบลีนเพื่อเพิ่มประสิทธิภาพในการปฏิบัติงานตรวจสอบและการเบิกจ่ายทุนอุดหนุนการทำวิจัยจากเงินรายได้ของคณะวิทยาการจัดการ มหาวิทยาลัยราชภัฏนครสวรรค์

Abstract

The objectives of this research are: 1) to study opinions on research grants and disbursement of research grants from the income of the Faculty of Management Sciences and 2) to analyze problems and improve the process of auditing and disbursement of research grants from the income of the Faculty of Management Science. Nakhon Sawan Rajabhat University The sample used in this study was 30 subjects by simple random selection. From academic personnel who receive research grants from the income of the Faculty of Management Sciences. Nakhon Sawan Rajabhat University Fiscal Year 2020 - 2023 The tools used are questionnaires and related documents. By analyzing content analysis methods and using objective statistics such as percentage, mean, and standard deviation.

The results of the research showed that:

1) The subjects had moderate opinions about research grants from the income of the Faculty of Management Sciences. The average level was 3.18, with a high level of knowledge and understanding of documents and criteria for disbursement of research grants from the faculty's income, and the staff had the ability to perform the duties of reviewing documents and disbursing research grants from the faculty's income with thoroughness. It is accurate and efficient to a large extent. The problems encountered will be with writing documents and evidence of incorrect disbursement attachments. Not completely clear

2) Improvement of the audit operation process and disbursement of research grants from the income of the Faculty of Management Science by applying the lean concept 158 minutes and includes evidence and supporting documents for disbursements before adjustment.  The post-improvement disbursement review period (per 1 story: person) was reduced to 66 minutes, and 9 sheets of post-improvement disbursement evidence and supporting documents (per 1 story: person) were included, enabling the efficiency of audit operations and the disbursement of research grants from the Faculty of Management Sciences' revenue. Nakhon Sawan Rajabhat University