- 3
- March
Understanding Thailand's Government Strategy Framework: From National Strategy to Budget Line Items
Thailand's public administration operates under a complex strategy hierarchy, spanning from the 20-Year National Strategy down to annual Budget Line Items. Each level has its own terminology, is governed by KPIs, and is interconnected with the others. If executives or planning teams do not understand this overall picture, it can lead to misaligned budget proposals, reporting at the wrong level, or writing projects that do not address the correct objectives.
This article explains the definition of each term with both Thai and English names, illustrates the Top-Down relationships, and identifies where KPIs are assigned throughout the entire structure.
1. Overview of the 3-Level Structure
Thailand's government strategy framework is divided into 3 main levels:
| Level | Items | Responsible Body |
|---|---|---|
| National Level ระดับชาติ |
20-Year National Strategy, Master Plans, Sub-Master Plans, 13th National Economic and Social Development Plan, Government Policies | Cabinet, NESDC, Bureau of the Budget |
| Ministry Level ระดับกระทรวง |
Ministry Strategic Issues, Ministry Service Targets | Ministries |
| Agency Level ระดับหน่วยงาน |
Agency Strategic Issues, Agency Service Targets, Achievements, Budget Plans, Outputs/Projects, Activities, Line Items | Departments / Offices |
2. Definition of Each Term
2.1 National Level (ระดับชาติ)
The highest-level national plan (2018-2037) that sets the direction for national development across 6 areas: Security; Competitiveness Enhancement; Human Capital Development; Social Equality and Opportunity; Green Growth; and Public Sector Rebalancing and Development.
Plans that translate the National Strategy into specific themes. There are 23 Master Plans in total, such as Master Plan No. 8 "New-Generation Entrepreneurs and SMEs" or Master Plan No. 23 "Research and Innovation Development."
Detailed sub-plans under each Master Plan. For example, under Master Plan No. 8 there is a Sub-Master Plan on "Strengthening Smart Entrepreneurs."
A 5-year plan prepared by the National Economic and Social Development Council (NESDC). The current version is the 13th Plan (2023-2027).
Policies declared by the Cabinet to Parliament, setting the urgent priorities of the current administration, such as "Full adoption of technology and digital systems." Each policy has an assigned ID (e.g., G1201, G3003).
2.2 Budget Allocation Strategy Level
The budget allocation framework defined by the Bureau of the Budget to align with the National Strategy. It serves as the bridge between national-level plans and annual budget appropriations.
Groupings of plans under the Budget Allocation Strategy, such as Basic Plans, Strategic Plans, Integrated Plans, Government Personnel Plans, and Government Operation Items.
Annual plans prepared in accordance with the Budget Allocation Strategy, forming the main budget framework that agencies receive. For example, "Strategic Plan for Promoting Small and Medium Enterprises."
2.3 Ministry Level (ระดับกระทรวง)
Key strategic issues defined by each ministry to respond to the National Strategy. These serve as the directional framework for all agencies under the ministry.
The outcomes that a ministry must deliver to citizens or service recipients. Measured by Ministry Service Target KPIs, such as "Enhance the competitiveness of Thai SME entrepreneurs."
2.4 Agency Level (ระดับหน่วยงาน)
The desired future state of the agency — a long-term goal that serves as the guiding direction for all organizational strategies.
The core roles and responsibilities that the agency must perform to achieve its Vision. It answers the question: "What is this agency for?"
The overall success of the agency, reflecting how well it has fulfilled its Vision and Mission. Measured by Achievement KPIs.
Key strategic issues defined by the agency to respond to the Ministry Service Targets, while also aligning with the agency's own Vision and Mission.
The outcomes that the agency (department/office) must deliver. Measured by Agency Service Target KPIs.
The approaches or methods chosen by the agency to achieve its Service Targets — defining "how" to reach the goals.
2.5 Operational Level (ระดับปฏิบัติการ)
The actual deliverables that an agency produces. Outputs are the critical linkage point connecting the Budget Allocation Strategy with strategic issues at every level. Measured by Output KPIs across 4 dimensions: Quantity, Quality, Time, and Cost.
The tasks that must be performed to produce Outputs. Each Output/Project consists of multiple Activities. Measured by Activity KPIs.
Detailed expenditure items under each Activity, such as consultant fees, materials, or equipment. This is the lowest level where budget amounts are specified. Measured by Line Item KPIs.
3. Top-Down Relationships: From National Strategy to Line Items
The entire structure is not a single straight line — instead, multiple national-level plans run in parallel and converge at the "Budget Plan" level. The Output/Project serves as the central point that connects all levels together:
| # | Item | Thai Term | KPIs |
|---|---|---|---|
| 1 | National Strategy (20-Year) | ยุทธศาสตร์ชาติ 20 ปี | - |
| 2 | └ Master Plan | แผนแม่บท | - |
| 3 | └ Sub-Master Plan | แผนแม่บทย่อย | - |
| 4 | Budget Allocation Strategy | ยุทธศาสตร์จัดสรรงบประมาณ | - |
| 5 | └ Plan Group | กลุ่มแผนงาน | - |
| 6 | └ Budget Plan | แผนงานงบประมาณ | - |
| 7 | Ministry Strategic Issue | ประเด็นยุทธศาสตร์กระทรวง | - |
| 8 | └ Ministry Service Target | เป้าหมายการให้บริการกระทรวง | ✔ Has KPI |
| 9 | Agency Strategic Issue | ประเด็นยุทธศาสตร์หน่วยงาน | - |
| 10 | └ Agency Service Target | เป้าหมายการให้บริการหน่วยงาน | ✔ Has KPI |
| 11 | Achievement | ผลสัมฤทธิ์ | ✔ Has KPI |
| 12 | Output / Project ★ | ผลผลิต / โครงการ | ✔ Has KPI |
| 13 | └ Activity | กิจกรรม | ✔ Has KPI |
| 14 | └ Line Item | รายการ | ✔ Has KPI |
★ Output/Project is the most critical linkage point because it must be able to "trace back" to every level above — including the Budget Allocation Strategy, Budget Plan, Ministry Strategic Issue, and Agency Service Target.
4. Vision, Mission, Achievement — Where Do They Fit?
A common point of confusion is that Vision, Mission, and Achievement do not sit in the direct Top-Down strategy line — instead, they exist as parallel elements at the agency level:
- Vision sets the long-term direction of the organization
- Mission defines the roles and responsibilities that must be fulfilled
- Achievement measures how well the organization has fulfilled its Vision and Mission
All three are "organizational identity" elements that must align with the Agency Strategic Issues, but they are not a direct hierarchical layer in the budget structure.
5. Where Are the KPIs?
The most confusing aspect is "which level does this KPI belong to?" — in Thailand's government structure, KPIs exist at 6 levels:
| # | KPI Type | Thai Term | What It Measures |
|---|---|---|---|
| 1 | Ministry Service Target KPIs | ตัวชี้วัดเป้าหมายฯ กระทรวง | Ministry-level outcomes |
| 2 | Agency Service Target KPIs | ตัวชี้วัดเป้าหมายฯ หน่วยงาน | Department/Office-level outcomes |
| 3 | Achievement KPIs | ตัวชี้วัดผลสัมฤทธิ์ | Success against Vision/Mission |
| 4 | Output KPIs | ตัวชี้วัดผลผลิต/โครงการ | Quantity, Quality, Time, Cost |
| 5 | Activity KPIs | ตัวชี้วัดกิจกรรม | Work progress |
| 6 | Line Item KPIs | ตัวชี้วัดรายการ | Budget expenditure |
Key observations:
- KPIs at levels 1-3 are Outcome/Impact indicators — measuring "what results have been achieved"
- KPIs at levels 4-6 are Operational indicators — measuring "what has been done"
- Some KPIs may be cascaded from the ministry level down to the agency level, causing the same KPI to appear at both levels
6. ERP Systems and Government Strategy Management
An ERP system for government agencies must support this entire structure, particularly:
- Budget Module — Must create a Chart of Accounts and budget structure that reflects the hierarchy from Budget Allocation Strategy → Plan Group → Budget Plan → Output/Project → Activity → Line Item
- Procurement Module — Must link purchase requisitions/orders to Budget Line Items to control committed amounts
- Dashboard & BI Module — Must display KPIs at every level, from Achievement down to Activity KPIs, enabling executives to monitor progress in real-time
- Budget Approval — Workflow for budget requests must reference the correct Plan/Output/Activity to enable audit verification that funds are spent in accordance with the strategy
7. Summary — Pocket Glossary Table
| Thai Term | English | Level | Has KPI? |
|---|---|---|---|
| ยุทธศาสตร์ชาติ | National Strategy | National | - |
| แผนแม่บท | Master Plan | National | - |
| แผนแม่บทย่อย | Sub-Master Plan | National | - |
| แผนพัฒนาฯ (สภาพัฒน์) | NESDC Plan | National | - |
| นโยบายรัฐบาล | Government Policy | National | - |
| ยุทธศาสตร์จัดสรรงบประมาณ | Budget Allocation Strategy | Budget | - |
| กลุ่มแผนงาน | Plan Group | Budget | - |
| แผนงานงบประมาณ | Budget Plan | Budget | - |
| ประเด็นยุทธศาสตร์กระทรวง | Ministry Strategic Issue | Ministry | - |
| เป้าหมายการให้บริการกระทรวง | Ministry Service Target | Ministry | ✔ |
| วิสัยทัศน์ | Vision | Agency | - |
| พันธกิจ | Mission | Agency | - |
| ผลสัมฤทธิ์ | Achievement | Agency | ✔ |
| ประเด็นยุทธศาสตร์หน่วยงาน | Agency Strategic Issue | Agency | - |
| เป้าหมายการให้บริการหน่วยงาน | Agency Service Target | Agency | ✔ |
| กลยุทธ์ | Tactics / Strategy | Agency | - |
| ผลผลิต / โครงการ | Output / Project | Operational | ✔ |
| กิจกรรม | Activity | Operational | ✔ |
| รายการ | Line Item | Operational | ✔ |
Understanding this structure is the most essential foundation for executives in Thai government agencies — whether for budget proposals, performance reporting, or selecting the right ERP system. When the ERP system accurately reflects the strategy structure, tracking results and conducting audits becomes significantly easier.
