A cost analysis of the high school department of St. Paul College of Bocaue, Bulacan school year 1978-1979

This study analyzes the cost of the High School program particularly school year 1978-1979 operation of the High School Department of St. Paul College of Bocaue, Bulacan. The data were gathered through personal interviews. Other sources of data were the financial data of school year 1978-1979, class programs, teachers\u27 program and the schedule of salaries and payroll. The various items in the Income Statement are categorized into direct cost and indirect cost. Computation of pro-rata ratio is done which is used in sharing expenses for items that were not departmentalized. This study on cost analysis of the income statement makes use of two units of measure namely, the weekly student contact hours (WSCH) for prorating the revenue and the expenditures and the total number of students enrolled as basis for computing the cost of each student. Tables and appendices are generated. To determine the workload of the High School Department, a matrix is made, the top horizontal part is labelled the year level and the left vertical side is labelled the disciplines. The workload is expressed in terms of weekly student contact hours (WSCH) and weekly faculty contact hours (WFCH). Revenue and expenditures are allocated to the different disciplines using the percentage share of the WSCH of each discipline in the total WSCH as a basis. The Discipline Coefficients are derived by finding the ratio of the WSCH of each discipline to the total WSCH. This provided a basis for prorating revenue and expenditures to the year levels. Based on the findings of the study, it can be concluded that during the 1978-1979 operation of the High School Department of St. Paul College of Bocaue, the program cost is greater than the income derived from tuition and miscellaneous fees. Furthermore, there is an apparent deficiency in the allocation of expenditures