An inquiry into the cost of instruction in the high school department of St. Paul College of Manila

This study determined the cost of instruction in the High School Department of St. Paul College of Manila (SPCM) by analyzing teacher costs and other recurrent costs for school years 1973-1977. It covered the audited financial statement data for the school years 1973-1976 and the proposed budget and budget performance for the school year 1976-1977. It tried to furnish an indicator of how efficiently resources were allocated. It also ventured to improvise a useful tool for internal planning and estimating future costs. From a systems point of view, the High School Department was considered as an entity offering four-year levels which were developed by the total input of various academic programs. The four-year levels were grouped together vertically horizontally, the academic programs, all of which service the four-year levels, were likewise grouped together. Thus, the High School Department was seen as a grid in which the four-year levels formed one axis and the academic programs formed the other axis. With the use of the above system grid, the workload of the Department was determined, after making a tabulation from the past enrollment lists and class schedules. This workload was expressed in terms of weekly student contact hours (WSCH) and weekly faculty contact hours (WFCH). Revenue and expenditures were allocated to the different academic programs using the percentage share of the WSCH of each program in the total WSCH as a basis. These tabulations were used to derive the Program Coefficients by finding the ratio of the WSCH of each academic program to the total WSCH. This provided a basis for prorating revenue and expenditures to the curriculum years. In the proration of expenditures, costs were classified according to whether they affect directly classroom instruction (direct cost) or not (indirect). The procedure was illustrated by the use of tables. Based on the findings of the study, the following conclusions were drawn : 1. The program cost in the SPCM High School Department is greater than the i