Study on Effectiveness of a System Flowchart for Expenditure Classification

This research studies the achievement of using the system flowchart according to the principles of classification of expenditures. The objectives are to 1) study guidelines regarding the principles of expenditure classification according to the Budget Office, Office of the Prime Minister, and the Comptroller General's Department, Ministry of Finance; 2) Create a System Flowchart to make decisions on expenditure classification principles. 3) Measure the achievements of the System Flowchart to make decisions about expenditure classification principles. 4) Study the level of satisfaction in using the created tools. The study sample consisted of 3 groups, totaling 15 people, including administrators and faculty staff involved in procurement and supply operators. The study used a specific method with a sample of people answering the test. Data analysis uses basic statistics:percentage, mean, and standard deviation. From the research results, expenses in procurement operations can be classified as follows: material costs, equipment costs, utility expenses, and land and building costs. From the study, it is believed that the System Flowchart is suitable for deciding on principles for classifying educational expenditures. The achievement of using the System Flowchart for the sample groups was at a high level for all three groups, with 100% accuracy. All three sample groups were satisfied with using the System Flowchart in making decisions regarding expenditure principles at a high level of satisfaction.