A PPBS analysis of the SY 1975-1976 income statement of San Nicolas College high school department, Surigao City

• Main Author: Leva, Dulcemina O.
• Format: text
• Language: English
• Published: Animo Repository 1977
• Subjects: Education > Finance, San Nicolas College (Philippines) > Handbooks/manuals/etc; Educational Administration and Supervision
• Online Access: https://animorepository.dlsu.edu.ph/etd_masteral/686
• Institution: De La Salle University

This is a study to help improve the budgeting system of San Nicolas College High School (SNCHC) in Surigao City. The data used in this study were the San Nicolas High School subject offerings with the corresponding weekly contact hours in each year level during the school year 1975-1976, the enrollment during the same year, the faculty payroll, the schedule of fees, and the income and expense statement of school year 1975-1976. The Planning Programming Budgeting System (PPBS) which was undertaken showed that: 1. SNCHS overspent P110.54 for each student enrolled in the second year P66.86 for each student enrolled in the third year and P93.45 for each student enrolled in the fourth year. 2. A total weighted average difference of -P92.57 was overspent by the school for four student representatives of each year level. From the findings of the study, the writer concludes that SNCHS was in the red during the school year 1975-1976. During that school year the High School operated under subsidy of the college department. Finally, the writer concluded that SNCHS must be helped to improve its financial condition. Hence, the writer recommends the following: 1. The SNCHS shall apply for a 15% increase in tuition and other fees in the following year to cover up a part of what the school overspent for each student in the previous year. 2. That a thorough review of the indirect cost be made to determine whether the high school department should be actually charged the amounts which are manifested in the income and expense statement.