Cost analysis of education of St. Catherine Academy Gattaran, Cagayan for the school year 1977-1980

The study determines the cost of instruction of St. Catherine Academy of Gattaran, Cagayan through the analysis of the teachers cost and the cost of materials and supplies as presented in its income statement in the school years 1977-1978, 1978-1979 and 1979-1980. The researcher made use of the historical research method. The pertinent data were gathered through interviews and researches made into the school documents and records. Interviews were made with the Principal, School Treasurer, Registrar and Librarian. A ratio analysis process in the form of common-size percentage made possible the quantitative analysis on the operating results in the year level of learning at Saint Catherine Academy of Gattaran, Cagayan. This process involved the translation of its educational income to 100%. Individual item in the financial statement had been stated as a component part to the total statement of 100%. Each percentage shows a relation between individual item to its statement total. A trend ratio analysis had been adopted to quantify the rising cost of instruction from the school year to another school year. It indicates significant changes in the income and operating results of the school. In the process, the earliest year involved in the study is used as a base year. Each item in the school years income statement used as a base is translated into 100%. Computation is done by dividing each amount in the income statement by the corresponding item in the base year. This indicates an increase or decrease, as well as the degree of change in the income statement of one school year to another school year. The operation per student is obtained by dividing each amount in the income statement by the Student Full Time Equivalent (SFTE). The Planning, Programming, Budget System (PPBS) had been used to determine which academic program in the school had been cost saving center and which academic program had been centers of loss. The process involved an analysis of the school\u27s enrollment data, teachers\u27 program and income stateme