A comparative analysis of the cost of instruction in four SVD secondary schools in Cagayan

• Main Author: Somera, Perlita
• Format: text
• Language: English
• Published: Animo Repository 1987
• Subjects: Education > Costs; Curriculum and Instruction
• Online Access: https://animorepository.dlsu.edu.ph/etd_masteral/42
• Institution: De La Salle University

This study analyzes and compares the cost of instruction among the four SVD secondary schools in Cagayan, namely: Academy of St. Joseph of Claveria, Divine Word High School of Sanchez Mira, Lyceum of Abulog, and Divine Word High School of Dana-Ili, for the school years 1981-82 to 1985-86. The descriptive-comparative method of research was used. It involved an analysis of the school documents such as the audited financial statements, class and teachers programs, tuition fee structure and student enrolment. The treatment of the data was divided into three parts. The first part was the over-all analysis designed to define the financial profile of each school. The second part involved the detailed analysis of the cost of instruction. The third part dealt with enrolment projection and financial projection for the school year 1987-88, 1988-89 and 1989-90. The various items in the income and expense statement were categorized into direct cost and indirect cost. In analysis, 3 treatments were used namely: 1. common-size percentage, 2. trend ratio analysis, and 3. operation cost per student. The cost analysis of the income statement made use of units of measure such as the weekly student contact hours (WSCH) for prorating revenues and expenditures and the total number of students enrolled as the basis for computing the cost of instruction for each student. Findings of the study revealed that the schools have been operating on a deficit every year for the past five years except for Divine Word High School of Dana-Ili which had a profit in the school year 1985-86. The educational income from tuition fees and other school income had not been enough to pay educational expenses and that each school spent more than its income resulting in a net loss. However for the next three years, the schools will be financially viable because of the projected yearly increase in tuition contribution of the trust fund. Faculty salaries and fringe benefits were given priority in the allocation leaving a small amount to service expenses in other items. Curriculum with a small enrolment had high unit costs.