A Cost Analysis of Degree Programs for Aklan State University

For the Asian Development Bank

De La Salle University Research Team

DR ANDREA SANTIAGO * MS. MITZIE PONCE * MS SHERRYL UY April 2003

1 EXECUTIVE SUMMARY

The cost analysis was conducted for Aklan State University using data presented by the SUC. The financial, student and faculty information was for the calendar year 2001 while the course data provided was for the SY 2000-2001 and in other occasions one semester for a term in 2002-2003.

In brief, the highlights of the cost analysis reveal the following:

Enrollment 7,8881 Enrollment (net of Basic Education) 5,654 Graduates 2,010 No. of Teaching Faculty 308 Student Per Faculty 18.35

Total Expenditures P142,317,707

Tuition & Miscellaneous Fees 8,040,145 Other Income 9,354,745

Average Expenditures per Student P25,1712

Based on the computations made, the following are the indicative figures:

Total number of sections offered for higher education 1,8773 Total number of sections offered for advanced education 86

Average class size for undergraduate subjects 39.78 Average class size for graduate subjects 14.17

Average unit cost per student for undergraduate subjects 362.81 Average unit cost per student for graduate subjects 423.97

Average MOOE per undergraduate student 512.23 Average MOOE per graduate student 368.98 Average indirect cost per student 9,981.67

1 1st term 2000-2001 2 Computed by dividing total university expenditures by total enrollment net of basic education. 3 Ibajay and Kalibo campuses provided data only for 1 term. All other campuses reported for 1 year. Thus the total number of sections and number of students taught is understated.

TABLE OF CONTENTS

Executive Summary i

University Level 1

Cost Analysis Across Campuses 7

Cost Analysis Per Campus

Banga 12 Kalibo 16 New Washington 21 Ibajay 27 Makato 32

Qualifications 35

Appendix A. Brief Description of Methodology 37 Appendix B. Cost Analysis Per Subject for Banga Campus 38

COST ANALYSIS OF AKLAN STATE UNIVERSITY Dr. Andrea L. Santiago, Mitzie Ponce, Sherryl Uy

This paper is a cost analysis of the financial statements of Aklan State University as part of the ABD Project on Normative Financing. The paper looks into the various cost components to arrive at the closest approximate to a Cost Per Degree Per Student.

The Aklan State University (ASU) began as Banga Intermediate School in 1917, converted to the Capiz Farm School in 1918, evolved into the Banga Rural High School in 1928, renamed the Aklan Agricultural College in 1963, converted into the Aklan State College of Agriculture in 1992 and finally converted into the Aklan State University in 2001. Schools that were integrated by virtue of Republic Acts 7722, 8292, 8749 and 9055, the following institutions were integrated into the ASU: Roxas Memorial College of Arts and Trades in Ibajay established in 1957, Aklan National College of Fisheries in New Washington established as a high school in 1948, Northern Panay Teachers College in Makato created in 1966, and Western Aklan Polytechnic College previously known as Ibajay National Agricultural and Industrial School in 1994. Thus, the ASU campuses are spread over 5 locations: Banga, Kalibo, New Washington, Makato, and Ibajay.

ASU has a total of 120 hectares spread over the 5 campuses. The main campus of Aklan State University is located in Banga, Aklan. Its 65 buildings and structures are housed in a total land area of 62.52 hectares. The New Washinton Campus, sitting on 13.30 hectares and housing 15 building structures, specializes in fisheries and marine sciences. The other campuses account for the remaining hectares, with Kalibo having the smallest land area.

Total allotments from GAA and Fund 164 for 2001 amounted to P131,134,0004. 20% of its budgetary allotment was meant to support operations while the remaining 80% was divided among the five campuses. The main campus had the highest budgetary allocation equivalent to 31.7% of total budget.

ASU Percent Allotments of Total General Budget Administration 21,262,000 16.21% Research 816,000 0.62% Extension 727,000 0.55% Regional Graduate Studies 2,485,000 1.90% ASU-Main 41,595,000 31.72% ASU-Kalibo Campus 28,714,000 21.90% ASU-New Washington Campus 20,076,000 15.31% ASU-Ibajay Campus 13,435,000 10.25% ASU-Makato Campus 2,024,000 1.54% Total Budget for Campuses 131,134,000 100.00%

4 Taken from Allotment budget of the Main Campus.

The total allotment was distributed among personnel services, MOOE and capital outlay in the following manner:

Other GAA Income Total % of Total Personnel Services 104,067,000 3,326,000 107,393,000 81.90% MOOE 16,732,000 3,698,000 20,430,000 15.58% Capital Outlay 2,579,000 732,000 3,311,000 2.52% Total 123,378,000 7,756,000 131,134,000 % of Total 94.09% 5.91%

Total actual expenditures for CY 2001 was P142,317,707. The breakdown below shows that a little below 80% was spent for personnel services. Much of the increase in expenditures was for MOOE.

GAA Other Income Total % of Total Personnel Services 106,017,832 7,067,000 113,084,832 79.46% MOOE 16,731,000 10,685,875 27,416,875 19.26% Capital Outlay 1,165,000 651,000 1,816,000 1.28% Total 123,913,832 18,403,875 142,317,707 % of Total 87.07% 12.93%

The CY 2001 expenditure level was P11.0 million higher than allotment. The difference was financed through other income, with P6.0 million to spare. A breakdown of the other sources of income that helped fund the expenditures of the university follows:

Expenditures Income % Contribution Banga Campus 72,823,000 10,533,000 14.46% Kalibo Campus 31,799,000 5,144,000 16.18% New Washington Campus 22,085,707 581,875 2.63% Ibajay Campus 13,585,000 1,080,000 7.95% Makato Campus 2,025,000 56,015 2.77% Total 142,317,707 17,394,890 12.22%

The table below shows that the main campus generated 60% of total other income. When compared to its total expenditures, the P10.5 million collection contributed to a 14.46% recovery rate. On the other hand, the Kalibo campus that generated 30% of the income in 2001 had a 16% recovery. The New Washington campus had the lowest contribution at only 2.63% of expenditures and unlike that of Makato campus that can be readily explained, the low level of income for New Washington is puzzling.

About 46% of income generated was for tuition fees and miscellaneous expenses. The balance of income generated came from the university cafeteria and the business affairs office. However when compared to total expenditure for these two areas, the income generated was short by P1.3 million. The Banga cafeteria was highly subsidized at P1.05 million.

Business Tuition Fees Cafeteria Affairs Others Total Banga Campus 4,535,000 3,641,000 2,357,000 10,533,000 Kalibo Campus 1,992,000 128,000 3,024,000 5,144,000 New Washington Campus 557,130 24,745 581,875 Ibajay Campus 900,000 180,000 1,080,000 Makato Campus 56,015 56,015 8,040,145 3,769,000 5,381,000 204,745 17,394,890

Income Expenditures Income/Loss CAFETERIA Banga 3,641,000 4,694,000 (1,053,000) Kalibo 128,000 75,000 53,000

BUSINESS AFFAIRS Banga 2,357,000 2,300,000 57,000 Kalibo 3,024,000 3,442,000 (418,000) 9,150,000 10,511,000 (1,361,000)

The P113.0 million personnel expenditures allocation supported a total of 447 official plantilla positions across the different campuses. 308 of these plantilla positions were teaching staff. The breakdown of plantilla positions per campus follows:

Non- Faculty Faculty Total

Banga Campus 135 60 195 Kalibo Campus 93 29 122 New Washington Campus 43 33 76 Ibajay Campus 30 17 47 Makato Campus 7 7

Total 308 139 447

The different ranks as well as the highest educational attainment of faculty members is summarized per campus and shown in the tables following. Almost 70% of the faculty members were either instructors or teachers. There was a very small 2% who possessed a doctorate degree and even a lesser percentage holding the rank of professor. 54% of the faculty members were only bachelor degree holders.

Asso Asst Head Master Prof Prof Prof Instr. Tech Teacher Teacher Total Banga Campus 4 9 59 22 41 135 Kalibo Campus 31 7 55 93 New Washington Campus 21 4 3 15 43 Ibajay Campus 2 8 20 30 Makato Campus 7 7 Total 4 11 67 101 4 10 111 308

Doctoral Masteral Bachelors Total

Banga Campus 8 86 31 135 Kalibo Campus 15 78 93 New Washington Campus 3 40 40 Ibajay Campus 1 8 21 30 Makato Campus 7 7

Total 9 112 167 308 2.92% 36.36% 54.22%

Total enrollment for first term academic year 2000-2001 was 7,888, while total graduates for the year was 2,010 students. The breakdown of enrollment and graduates per level follows.

Enrollment No Graduates

TOTAL BASIC EDUCATION 2,234 688 TOTAL TECH/VOCATIONAL 1,500 543 TOTAL UNDERGRADUDATE 3,896 774 TOTAL MASTERS 219 4 TOTAL PHD 39 1

GRAND TOTAL 7,888 2,010

In terms of percentage, there were more basic education graduates than there were undergraduates. 688 students graduated from the basic education level and when compared to enrollment for the year, had a 30% graduation rate. This rate is higher than the 20% graduation rate for undergraduates. Technical/vocational education, however, are able to graduate about a third of its students each year. The masteral level graduated its first batch of students in school year 2000-2001 and could explain the low 1.8% graduation rate.

The table below shows the cost per degree together with enrollment and graduate figures for SY 2000-2001. Note that some degrees do not have data because either the curriculum was not available or the faculty loading for these degrees was not submitted.

TECHNICAL/VOCATIONAL LEVEL

TECHNICAL/VOCATIONAL LEVEL PROGRAMS 3 Year Cost Per Campus Units Enroll Grad Degree Food and Beverage Preparation Washington 87 78 104 44,876.37 Computer Programming Washington 19 37 Computer Secretarial Washington 29 35 2-Yr Trade Technical Education Kalibo 69 970 1055 Asso in Hotel & Restaurant Tech Kalibo 251 196 Diploma in Agricultural Technology Banga 35 13 153,289.62 Forest Ranger Course Banga 23 21 190,173.54 Agri-Business Secretarial Course Banga 107 84 39 72,494.10

UNDERGRADUATE LEVEL

UNDERGRADUATE LEVEL PROGRAMS 3 Year Cost Per Campus Units Enroll Grad Degree BS IN FISHERY ED. Washington 42 27 Major in Fish Culture Washington 163 153,000.10 Major in Fish Capture Washington 163 153,815.29 Major in Fish Processing Washington 163 136,804.02 Major in Food Technology Washington 163 140,458.81 BS IN FISHERIES Washington 49 9 Major in Aquaculture Washington 165 181,085.69 Major in Fish Processing Washington 162 184,735.81 Major in Food Technology Washington 164 219,594.47 Major in Fish Bus Mgt Washington 167 243,372.85 Major in Coastal Res Mgt Washington 169 248,443.62 BS IN SEC. ED. Washington 136 40 Major in Math Washington 163 90,323.81 Major in Gen Science Washington 163 97,909.80 Major in PEHM Washington 167 108,294.56

BS IN ELEM. ED. Washington 175 80 Major in Math Washington 160 83,591.65 Major in English Washington 160 81,896.95 Major in Science and Health Washington 160 90,278.97 Major in PE Washington 162 92,444.00 BS IN HOTEL & REST. MGT Washington 175 144 65 95,346.39 ASSO. IN HRM Washington 99 308 302 47,426.74 BSED Makato 133 86 49 Major in Technology & Home Eco Makato 202,036.05 Major in Physical Education Makato 233,466.21 BS HOTEL AND RESTAURANT MGT* Ibajay 180 178 40 Ladderized Ibajay 91,846.14 Asso in Hotel & Restaurant Mngt. Ibajay BS AGRICULTURE* Ibajay 184 98 28 Major in Animal Science Ibajay 120,216.94 Major in Crop Science Ibajay 142,375.12 Associate in Agriculture Ibajay BACHELOR OF SECONDARY EDU. Ibajay 161 133 28 Major in Filipino Ibajay 90,058.92 Major in Home Economics Ibajay 92,031.73 Major in English Ibajay 88,649.83 Major in Mathematics Ibajay 92,225.99 BS ELEMENTARY EDUCATION Ibajay 158 203 80 Major in Home Economics Ibajay 91,108.02 Major in Filipino Ibajay 86,140.40 Major in Mathematics Ibajay 91,153.03 Major in English Ibajay 87,629.09 BS HOME TECHNOLOGY Ibajay 178 57 0 Major in Food Processing Ibajay 88,419.93 Associate in Home Technology Ibajay BS INDUSTRIAL EDUCATION Ibajay 172 47 0 Major in Building Construction Ibajay 106,092.80 Major in Furniture Ibajay 103,276.64 Two-Year Trade Technician Ibajay Two-Year Computer Programming Ibajay 146 40 43 45,570.83 Two-Year Computer Secretarial Ibajay 152 55 59 50,202.84 One-Year Computer Technician Ibajay 26 58 BS in Industrial Education Kalibo 126 250 162 129,790.47 BSEd major in PEHM Kalibo 107 84 0 70,454.79 BS in Industrial Technology Kalibo 129 598 521 114,284.73 BS in Hotel & Restaurant Technology Kalibo 151 36 0 73,321.44 Bachelor in Animal Science Banga 188 83 17 166,203.27 BS in Agriculture Banga 162 519 52 Major in Agricultural Engineering Banga 168,499.22 Major in Crop Science Banga 193,292.21 Major in Soil Science Banga 240,101.87 Major in Agriculture Economics Banga 210,844.41 Major in Agricultural Extension Banga 212,084.32

Major in Agricultural Education Banga 227,242.04 Major in Animal Science Banga 213,279.14 Major in Agroforestry Banga 162,126.39 BS in Forestry Banga 169 51 5 152,913.21 Bachelor in Agricultural Technology Banga 168 11 6 BS in Secondary Education Banga 170 228 54 148,103.07 BS in Home Technology Banga 156 172 42 179,583.28

MASTERAL LEVEL

MASTER LEVEL PROGRAM 3 Year Cost Per Campus Units Enroll Grad Degree MAED - Home Economics Kalibo 75 0 MAED - Industrial Arts Kalibo 18 0 Master in Animal Science Banga 41 7 0 77,054.12 Master in Rural Development Banga 43 16 0 48,786.66 Master of Arts in Education Banga 42 29 3 52,157.10 Master in Public Administration Banga 42 61 2 50,283.63

DOCTORAL LEVEL

DOCTORAL LEVEL PROGRAMS 3 Year Cost Per Campus Units Enroll Grad Degree Ph. D. in Educational Management Banga 69 35 1 77,770.57 Doctor in Veterinary Medicine Kalibo 269 95 5 44,270.54

COST ANALYSIS ACROSS CAMPUSES

The allotments of Aklan State University showed a total budget of P131 million, 82% of which was allotted for personnel services. Of the total budget, 80% or P105 million was allotted for direct operations, P100 million to higher education and the balance of P5 million to advanced education. All capital outlay expenditure was for higher education. Only 1% was allocated to research and extension services. It is observed that there were no personnel staff permanently assigned to handle either research or extension.

A review of the distribution of budget per campus shows that the main campus received the greatest budget despite its student population being lower than that of Kalibo. This could be explained by the larger amount needed to support its laboratory schools with 832 students as compared to the 680 students at Kalibo. When considering the laboratory school population, the allotment per student is reduced from P27,638 to P17,798, an amount still higher than that allotted for the Kalibo campus.

ASU % of Enrollment Allotment Allotments Total Size Per Student ASU-Banga Campus 41,595,000 39.30% 1505 27,638 ASU-Kalibo Campus 28,714,000 27.13% 2,246 12,785 ASU-New Washington Campus 20,076,000 18.97% 980 20,486 ASU-Ibajay Campus 13,435,000 12.69% 837 16,051 ASU-Makato Campus 2,024,000 1.91% 86 23,535 Total Budget for Campuses 105,844,000 5,654 20,099

The Makato Campus had almost the largest allocation in terms of allotment per student. The campus had an enrollment base that is less than 2% of total student population and even as it received only 2% of the total budgetary allotment, its allotment per student was a high P23,500.

In terms of actual expenditure, P33 million of the total budget of the University went towards support services. When divided over total number of students, the share of each student to indirect cost recovery at the University level for CY 2001 was P5,801.91.

University Expenditure PS MOOE CO TOTAL Gen. Administration and Support Services 10,508,000 6,580,000 90,000 17,178,000 Support to Operations 3,121,000 866,000 144,000 4,131,000 Regional Graduate Studies Consortium 1,927,000 558,000 2,485,000 Office of Student Affairs 79,000 441,000 0 520,000 University Cafeteria 850,000 3,844,000 0 4,694,000 Business Affairs Office 924,000 1,376,000 0 2,300,000 Sub- Total 17,409,000 13,665,000 234,000 31,308,000

Research Development Services 569,000 362,000 0 931,000 Extension Development Services 502,000 297,000 0 799,000 Grand Total 18,480,000 14,324,000 234,000 33,038,000

Understandably the percent of personnel services to expenditures at the University level was only 56%. A great portion of its budget was spent in MOOE. The Washington campus had the highest PS to expenditure percentage at 93%. The Makato campus on the other hand, spent close to 25% for MOOE and the balance to personnel services.

Concentrating on expenditures for personnel services, the cost per student is highest at the Banga campus. However when the personnel services expenditure was divided by the total number of plantilla positions, the Washington campus showed the highest personnel services per item. This would definitely have to be reviewed since the profile of teaching personnel shows that most teaching positions in the campus are at a lower level. Perhaps, there was a larger budget to support lump-sum positions.

Common Banga Kalibo Washington Ibajay Makato Total Total Expenditures 33,038,000 39,785,000 31,799,000 22,085,707 13,585,000 2,025,000 142,317,707 Personnel Services 18,480,000 33,865,000 26,875,000 20,500,832 11,834,000 1,530,000 113,084,832 MOOE 14,324,000 4,851,000 4,564,000 1,554,875 1,628,000 495,000 27,416,875 Capital Outlay 234,000 1,069,000 360,000 30,000 123,000 0 1,816,000 % of PS to Expenditures 55.94% 85.12% 84.52% 92.82% 87.11% 75.56% 79.46% % of MOOE to Exp 43.36% 12.19% 14.35% 7.04% 11.98% 24.44% 19.26% % of CO to Expenditures 0.71% 2.69% 1.13% 0.14% 0.91% 0.00% 1.28%

Average PS per Student 22,501.66 11,965.72 20,919.22 14,138.59 17,790.70 20,000.85 Average PS per Item 173,666.67 220,286.89 269,747.79 251,787.23 218,571.43 252,986.20 Total Items 195 122 76 47 7 447

The Kalibo campus had the highest enrollment and highest number of graduates per year. Most of these students were technical students taking a two-year trade technical education course. The main campus attracted the most undergraduate students. However the student to teacher ratio was very low at 11:1 presumably because there were more administrative posts held by teachers.

Banga Kalibo Washington Ibajay Makato Total Enrolled Students 1,505 2,246 980 837 86 5,654 Teaching Personnel 135 93 43 30 7 308 Student:Teacher Ratio 11.15 24.15 22.79 27.90 12.29 18.36

Average No. of Grad/Year 483 836 510 159 22 2,010 Total Graduates (3 years) 490 2,431 1,357 554 49 4,881

For appreciation, the number of students enrolled and graduated per campus is also shown below:

Summary By New Campus Banga Kalibo Washington Ibajay Makato Total Basic Education 832 680 722 2,234 Technical/ Vocational 153 1,221 126 1,500

Undergraduate 1,187 932 854 837 86 3,896 Masteral Level 126 93 219 Doctoral Level 39 39 Total 2,337 2,926 1,702 837 86 7,888

Banga Kalibo Washington Ibajay Makato Total Level 1: Basic Education Level 231 181 276 688 Level 2: Technical/Vocational Level 72 426 45 543 Level 3: Undergraduate Level 175 229 189 159 22 774 Level 4: Masteral Level 4 4 Level 5: Doctoral Level 1 1 TOTAL 1,449 836 510 159 22 2,010

After removing from the personnel services that portion of salaries that could be allocated to other teaching-related activities such as administration, research, and extension, the total direct teaching cost amounted to P48.74 million5. As expected, the main campus still accounted for 50% of directing teaching costs.

Banga Kalibo Washington Ibajay Makato Total Total Direct Teaching 22,337,526 6,624,527 6,620,157 2,136,520 14,107 37,732,835 Number of Sections 814 369 440 252 88 1,963 Average Unit Cost (PS) 687.11 220.28 207.79 207.03 491.86 362.81 Number of Students Taught 18,700 15,185 12,513 8,390 274 55,062 Average Class Size 23.75 42.52 29.15 27.95 75.53 39.78 Average MOOE 253.64 182.42 124.26 194.04 1,806.78 512.23 Indirect Cost/Student 10,734.51 10,596.84 13,957.42 14,479.77 141.32 9,981.97

The main campus also offered the most number of sections. However, with average class sizes of only 23.75 students, the average unit cost was very high at P652.42. The next highest average unit cost was for the Makato campus. This is explained again not only by the small number of students but also by the small class sizes. The MOOE per subject was also high for Makato since 25% of the expenditures of the campus went into MOOE.

The budget allocated for research and extension was very small. Combined, it accounted for only 1.5% of total expenditures of the University. Even when the proportion of the teaching costs removed from teaching personnel services was included in the research and extension services items, the addition provided very little impact. Thus it appears that ASU is more a teaching university.

5 See Section on Qualifications for explanations of discrepancies.

Banga Kalibo Washington Ibajay Makato Total Enrolled Students 1,505 2,246 980 837 86 5,654 Teaching Personnel 135 93 43 30 7 308 Total Expenditures 39,785,000 31,799,000 22,085,707 13,585,000 2,025,000 109,279,707

Tuition Fees 4,535,000 1,992,000 557,130 900,000 56,015 8,040,145 %Tuition to Expenditure 11.40% 6.26% 2.52% 6.62% 2.77% 7.36% 3,013.29 886.91 568.50 1,075.27 651.34 1,422.03

Research 13,043 126,237 129,084 44,197 312,561 Extension 23,685 0 60,323 84,008 Average Research/Faculty 96.62 1,357.39 3,001.95 1,473.23 1,014.81 Average Research/Student 8.67 56.21 131.72 52.80 55.28

On a more micro-level, the average unit costs of common subjects taught by the various campuses are presented. It is observed that courses in the Banga campus are in most instances, more costly than the other campuses. Two things will generally account for this: higher teaching costs and smaller class sizes.

Banga Kalibo Washington Ibajay Makato

English 503.28 86.83 146.60 146.14 327.42 Filipino 404.83 130.02 298.28 193.52 178.18 Social Science 619.51 84.73 286.55 173.65 445.87 Humanities 338.65 9.73 1,248.39 Mathematics 474.47 153.25 400.93 292.97 294.67 Sciences 464.27 115.18 472.79 156.25 222.34 Typing/Steno 53.76 Computers 278.89 88.10 41.59 241.62 Physical Education 363.93 122.09 529.46 96.25 375.04

Average Cost/Subj 687.11 220.28 207.79 207.03 491.86 Number of Sections 728 369 71 252 273.96739 Average Class Size 23.75 42.52 29.15 27.95 75.53 Average Teaching Cost 80,779.83 39,034.79 24,095.60 25,389.75 38,625.29

COST ANALYSIS PER CAMPUS

Banga Campus

The Banga campus is open to all levels. It is the only campus that offers doctoral degrees. This is understandable as 8 out of 9 doctoral degree holders are based in this campus. Notwithstanding, this campus is responsible for 15 degrees: 3 technical, 7 undergraduate, 4 masteral, and 1 doctoral. With the 832 basic education students, its total student population was 2,337

NO OF GRADUATES 3/Year ENROLMENT Sem 1 + Sem 2 + Summer Grads Sem 1 Sem 2 Summer SY 1999- SY 2000- SY 2001- 2000-01 2000-01 2000-01 00 01 02 Level 1: Basic Education Level 832 231 231 Level 2: Technical/Vocational Level 153 142 15 1 72 73 Level 3: Undergraduate Level 1,187 1,159 32 4 175 2 181 Level 4: Masteral Level 126 113 50 4 4 Level 5: Doctoral Level 39 35 27 1 1 TOTAL 2,337 1,449 124 5 483 2 490

Total expenditure for the Banga campus, inclusive of shared services, for CY 2001 was P72.8 million. It is 70% of the total budget for the University. After removing the P33 million shared expenditures that could be allocated among the total student population of the University, the actual expenditures for direct operations amounted to P39.7 million. At this rate, it is still the largest budget when compared to the other campuses.

Banga Campus PS MOOE CO TOTAL Advanced Education Services 5,146,000 345,000 0 5,491,000 Higher Education Services 28,719,000 4,506,000 1,069,000 34,294,000 Total 33,865,000 4,851,000 1,069,000 39,785,000

Of the total expenditure for the Banga campus for CY 2001, 85% went to personnel services. When divided over the total number of students enrolled in the campus, the average personnel cost per student was P22,500, while the average cost per personnel item was P173,600. This average cost per personnel item is quite low considering there are 8 doctoral degree holders, 4 of whom have ranks of professor.

The campus generated P4.5 million in tuition fees and miscellaneous expenses. This was about P3,000 per student. These collections contributed a reasonable 11% to the recovery of expenditures.

The cost per degree for students in the campus ranged from P45,000 to P238,000. The doctorate in veterinary medicine was the lowest not only because it is a 2 year course, but also because the average unit cost per student was only P4706. In contrast the average unit cost for a masters degree in Animal Science was extremely high at P1,900 although the total cost per degree was only P78,000.

LEVEL II: TECHNICAL/VOCATIONAL LEVEL 1. Diploma in Agricultural Technology 162 35 13 153,289.62 2. Forest Ranger Course 202 23 21 190,173.54 3. Agri-Business Secretarial Course 107 84 39 72,494.10

LEVEL III: UNDERGRADUATE LEVEL PROGRAMS 1. Doctor in Veterinary Medicine 96 95 5 44,270.54 2. Bachelor in Animal Science 188 83 17 166,203.27 3. BS in Agriculture 162 519 52 Major in Agricultural Engineering 179 168,499.22 Major in Crop Science 177 193,292.21 Major in Soil Science 162 240,101.87 Major in Agriculture Economics 162 210,844.41 Major in Agricultural Extension 162 212,084.32 Major in Agricultural Education 162 227,242.04 Major in Animal Science 162 213,279.14 Major in Agroforestry 162 162,126.39 4. BS in Forestry 169 51 5 152,913.21 5. Bachelor in Agricultural Technology 168 11 6 6. BS in Secondary Education 170 228 54 148,103.07 7. BS in Home Technology 153 172 42 179,583.28

LEVEL IV: MASTERS LEVEL PROGRAMS 1. Master in Animal Science 41 7 0 77,054.12 2. Master in Rural Development 43 16 0 48,786.66 3. Master of Arts in Education 42 29 3 52,157.10 4. Master in Public Administration 42 61 2 50,283.63

LEVEL V: DOCTORAL LEVEL PROGRAMS 1. Ph. D. in Educational Management 69 35 1 77,770.57

In the undergraduate degrees, the most expensive degree was the BS in Agriculture major in Soil Science. The major contributing factor to the high cost of the degree had to do with the cost to teach soil science courses. Each subject in soil management was about P1,800 per unit due to its small class size.

6 Computed by dividing total cost per degree by total number of units required. This is only a rough estimate. To get actual cost per unit for each of the subjects for CY 2001, see subsequent tables.

BACHELOR OF SCIENCE IN AGRICULTURE Major in Soil Science Direct PS Dir MOOE Indirect Total/Year

First Year 22,290.85 4,311.96 10,734.51 37,337.31

Second Year 37,659.39 3,804.67 10,734.51 52,198.56

Summer 47,797.85 5,072.90 0.00 52,870.74

Third Year 41,563.13 3,551.03 10,734.51 55,848.66 Fourth Year 29,082.92 2,029.16 10,734.51 41,846.59 Total 178,394.13 18,769.72 42,938.02 240,101.87

Other majors in the Agriculture degree were likewise expensive ranging from P150,000 to the P240,000 of soil science. Average number of units to complete the degree was 162.

An interesting degree to analyze is the Bachelor of Science in Home Technology. It was relatively expensive at P179,000. This was affected by the cost of the major subjects at P1,146.64 per unit per student. 63 of 153 units were subjects offered only to home technology majors. The average class size was also low at 18.45 students.

A review of the personnel services expenditure reveal that average cost per faculty member is P135,500, way above the university average of P79,300. It is likely that there are more faculty members with higher degrees and thus higher academic ranks.

BACHELOR OF SCIENCE IN HOME TECHNOLOGY

Direct PS Dir MOOE Indirect Total/Year

First Year 19,039.51 3,551.03 10,734.51 33,325.04 Second Year 30,937.65 4,058.32 10,734.51 45,730.48

Third Year 44,310.43 3,551.03 10,734.51 58,595.97

Fourth Year 28,914.49 2,282.80 10,734.51 41,931.80

Total 123,202.08 13,443.17 42,938.02 179,583.28

The disparities in cost per degree is better seen when looking at the individual costs per each of the subjects taken to complete a course. The different cost figures for undergraduate and graduate subjects follow:

STUDENT # OF STD AVERAGE COURSES UNIT COST ENROLLED CLASS SIZE Soil Management 1,882.28 192 11.29 Values Education 1,655.22 311 18.29 Crop Management 1,322.62 932 19.83 Electives 1,150.51 378 22.24 Home Technology 1,146.64 701 18.45 Farm Management 772.01 225 15.00 Environmental Science 685.09 273 18.20 Agriculture 652.66 1,381 27.08 WST 632.15 65 16.25 Animal Science 628.47 1,868 22.24 Social Science 619.51 1,476 26.84 THE/TLE 528.03 573 27.29 English 503.28 1,588 26.47 Mathematics 474.47 1,046 29.89 Sciences 464.27 1,271 27.04 Management/Accounting 427.27 438 31.29 Education 416.44 824 27.47 Filipino 404.83 803 27.69 Practicum/Research 402.50 254 18.14 Physical Education 363.93 1,700 26.98 Humanities 338.65 755 24.35 Computers 278.89 340 22.67 Typing/Steno 53.76 371 41.22 687.11 17,765 23.75

It can be seen that the most expensive subject in the undergraduate level for CY 2001 was for soil management. Values education was also an expensive course brought about some classes with only 1 student. For graduate studies, Animal Science was the most expensive course with average cost per unit per student of P1,048 despite class size of 32 students.

STUDENT # OF STD AVERAGE COURSES UNIT COST ENROLLED CLASS SIZE Animal Science 1,048.02 65 32.50 Public Administration 316.27 365 11.77 Education 285.93 333 10.74 Vocational Productivity 251.71 115 7.67 Rural Development 217.95 57 8.14 423.97 935 14.17

In terms of operating expense for the Banga campus, the average cost per student for each subject taken was P369 for advanced education courses and P254 for higher education subjects. The latter is reasonable since the average of the University was at P231.

Students Average/ Operations Total Enrolled Student Advanced Education Services 345,000 935 368.98 Higher Education Services 4,506,000 17,765 253.64 4,851,000 18,700 259.41

The share of the Banga campus on common expenditures of running the university was P5,801 broken down as P5,495 for administrative services, P165 for research and P141 for extension services. When added to personnel and MOOE costs that could not be accounted for as direct teaching cost, the indirect cost per student for the year was P10,734.

Student Cost Per Banga Campus PS Removed PS MOOE Total Population Student Administration 1,861,020 1,861,020 2337 796.33 Others 8,366,591 8,366,591 2337 3,580.06 Unaccounted 1,263,135 1,263,135 2337 540.49 Total 10,227,611 1,263,135 0 11,490,746 2337 4,916.88 Add Share in University Indirect Cost 5,495.93 Sub-Total 10,412.81 0 Research 13,043 13,043 2337 5.58 Add Share in University Indirect Cost 164.66 170.24 Extension 23,685 23,685 2337 10.13 Add Share in University Indirect Cost 141.32 151.45

Total Indirect Cost - Banga 10,264,339 1,263,135 0 11,527,474 10,734.51

Kalibo Campus

The Kalibo campus offers all levels except the doctoral level. There were no doctoral degree holders among the faculty members assigned to this campus during the year under study. The campus was predominantly composed of bachelor degree holders. Most of the faculty members were instructors and teachers to support the education thrust of this campus. There are 8 degrees offered in this campus: 2 technical, 4 undergraduate and 2 masteral.

The Kalibo campus was the biggest in terms of student population. 37% of all ASU students enrolled in this campus, and 80% of all technical/vocational students took their degrees here as well. The campus was able to graduate about 28% of its students in a year and in the last three years had produced 50% of all graduates for ASU.

NO. OF GRADUATES 3/Year ENROLMENT (Sem1 only) (Sem1+Sem2+Summer) Grads Sem 1 Sem 1 Sem 1 1999- 2000- 2001- SY SY SY 00 01 02 1999-00 2000-01 2001-02 RATE Level 1: Basic Education Level 637 680 470 154 181 162 497 Level 2: Technical/Vocational Level 897 1,221 1,323 292 426 533 1251 Level 3: Undergraduate Level 933 932 878 209 229 245 683 Level 4: Masteral Level 93 100 0 Level 5: Doctoral Level 0 TOTAL 2,467 2,926 2,771 655 836 940 2,431

The tuition fee generation of the 2,246 students for 2001 was P1.9 million or P887 per student. This amount was quite low and contributed to only 6.2% recovery of expenses. Its business affairs office was able to generate another P3.0 million but it was P400,000 short of actual expenses related to its operation.

In terms of expenditures, the Kalibo campus operated on a P31.7 million expenditure level for CY 20017. 84% of its budget went to personnel services that amounted to about P12,000 per student or P220,000 per personnel item. The rate per item was quite high considering that 76% of its personnel are teaching personnel, 92% of which held ranks of instructor or teacher positions.

Kalibo Campus PS MOOE CO TOTAL Higher Education Service 25,152,000 2,770,000 360,000 28,282,000 University Cafeteria 10,000 65,000 0 75,000 Business Affairs 1,713,000 1,729,000 0 3,442,000 Total 26,875,000 4,564,000 360,000 31,799,000

There was no information on the masteral subjects. For undergraduate programs, the most expensive degree for CY 2001 was the Bachelor of Science in Industrial Technology followed by the Bachelor of Science in Industrial Education. The most popular course, which was the 2-year trade technical education curriculum was P72,800 for the degree but the course is relatively expensive considering it is only a 2-year course.

7 It should be noted at this point that the Kalibo campus offered 2 masteral degrees yet there was no budget allocation for advanced education services. It is possible that this was being serviced by the Banga faculty members whose costs were charged to the main campus.

Units 3-Year Cost Per Reqd Enroll Grad Degree COLLEGE 1 Secondary 680 497

TECHNICAL/VOCATIONAL LEVEL PROGRAMS 1 Two-Year Trade Technical Education Curriculum 69 970 1055 70,011.95 2 Associate in Hotel & Restaurant Technology

UNDERGRADUATE PROGRAMS 1 Bachelor of Science in Industrial Education 126 250 162 129,790.47 2 Bachelor in Secondary Education major in PEHM 107 84 0 70,454.79 3 Bachelor of Science in Industrial Technology 129 598 521 114,284.73 4 Bachelor of Science in Hotel & Restaurant Technology 151 36 0 73,321.44

MASTERS PROGRAMS 1 MAED - Home Economics 75 0 2 MAED - Industrial Arts 18 0

The bachelor’s degree in industrial education was quite expensive because of the cost of a trade education subject. There were several instances whereby there was only 1 student in class. Consequently, the cost of the course became unusually high. There were only 5 subjects in trade education to complete a degree but it is 5 units per course. At P1,800 per unit, this subject has a total cost of P45,000, which is 1/3 of the total cost of the degree.

BACHELOR OF SCIENCE IN INDUSTRIAL EDUCATION MAJOR IN TECHNOLOGY AND HOME ECONOMICS

Year PS MOOE Indirect Total 1st 22,852.48 3,648.34 10,596.84 37,097.65 2nd 20,804.59 3,283.50 10,596.84 34,684.93 3rd 23,770.24 2,918.67 10,596.84 37,285.75 4th 11,459.78 547.25 10,596.84 22,603.87 TOTAL 78,887.08 10,397.76 42,387.36 131,672.20

The BS in Industrial Technology was likewise in the 6-digit figure. It could actually be more expensive than P118,000 were it not for the 48-unit on-the-job training that was not costed.

BACHELOR OF SCIENCE IN INDUSTRIAL TECHNOLOGY

Year PS MOOE Indirect Total 1st 21,488.61 3,283.50 10,596.84 35,368.95 2nd 20,736.60 3,283.50 10,596.84 34,616.95 3rd 20,186.49 2,553.84 10,596.84 33,337.16 4th - 364.83 10,596.84 10,961.67 TOTAL 62,411.70 9,485.68 42,387.36 114,284.73

To attain a bachelor’s degree in Hotel and Restaurant Technology, it would cost ASU- Kalibo, P73,300 (at 2001 price level). This figure is remarkably lower than the 2 earlier mentioned degrees primarily because the subject components were much cheaper. The major course itself is only P97 per unit as low level teachers handle large classes. There were 14 sections offered in one semester in 2001.

BACHELOR OF SCIENCE IN HOTEL AND RESTAURANT TECHNOLOGY

Year PS MOOE Indirect Total 1st 6,382.40 3,648.34 10,596.84 20,627.58 Summer 780.34 364.83 1,145.17 2nd 5,262.27 3,465.92 10,596.84 19,325.03 3rd 4,071.75 2,736.25 10,596.84 17,404.84 4th 2,762.64 1,459.33 10,596.84 14,818.82 TOTAL 19,259.40 11,674.68 42,387.36 73,321.44

The 2-year trade technical education was P70,000 and considering it is only a 2-year course, then the costs are high. This is because of the technical drawing course which was P1,674 per unit. The average unit cost per student was computed at a little over P1,000 when the total cost for the degree is divided by the 69 units required to finish the course.

TWO-YEAR TRADE TECHNICAL EDUCATION

Year PS MOOE Indirect Total 1st 21,488.61 3,283.50 10,596.84 35,368.95 2nd 20,762.66 3,283.50 10,596.84 34,643.00 TOTAL 42,251.26 6,567.01 21,193.68 70,011.95

The least costly degree for the Kalibo campus for CY 2001 was the Bachelor in Secondary Education. The degree is comprised mostly of general education courses that have lower average unit costs due to many sections and large class sizes. For information, the campus has a laboratory school that had a 680 enrollment for CY 2001.

BACHELOR OF SECONDARY EDUCATION Major in PEHM

Year PS MOOE Indirect Total 1st 2,520.93 2,918.67 10,596.84 16,036.44 2nd 4,934.38 2,918.67 10,596.84 18,449.89 3rd 6,916.51 2,553.84 10,596.84 20,067.18 4th 4,027.52 1,276.92 10,596.84 15,901.28 TOTAL 18,399.34 9,668.09 42,387.36 70,454.79

The table below shows the average unit cost per student for each of the courses offered in the Kalibo campus.

STUDENT # OF STD AVERAGE

COURSES UNIT COST ENROLLED CLASS SIZE

Foreign Language 22.22 36 36.00 Social Science 84.73 2,005 48.90 English 86.83 1,838 47.13 Computer 88.10 352 44.00 HRT 97.54 600 42.86 Literature 100.81 624 44.57 Natural Science 115.18 1,514 48.84 PE 122.09 1,775 45.51 Management 123.70 295 49.17 Filipino 130.02 1,421 50.75 History 136.55 325 46.43 Math 153.25 1,044 52.20 Education 170.83 161 40.25 Home Econ 200.99 24 24.00 Industrial Educ 206.12 299 33.22 Drawing 232.23 1,287 49.50 Trade Education 1,673.58 1,585 19.57 220.28 15,185 42.52

For operating expenditures, the Kalibo campus was able to spread the P2.7 million reasonably well as average MOOE per student was only P182.42 compared to the University average of P231.

NO. OF AVE. MOOE PER MOOE STUDENTS STUDENT KALIBO CAMPUS 2,770,000 15,185 182.42

For indirect expenses, the Kalibo campus did not allocate any faculty time to research and extension. A substantial amount of personnel services from teaching cost was also returned as part of indirect costs since there was no information as to its breakdown. The indirect expenses for the campus was P4,751 and when added to the P5,495 share of the University expenditure together with share in research and extension, each student at the Kalibo campus had to pay P10,600 to recover indirect expenses in CY 2001.

PS Portion Student Cost Per KALIBO CAMPUS Removed PS MOOE Total Population Student Administration 1,371,787 0 1,371,787 2,926 468.83 University Cafeteria 10,000 65,000 75,000 2,926 25.63 Business Affairs 1,713,000 1,729,000 3,442,000 2,926 1,176.35 Unaccounted 6,360,412 6,360,412 2,926 2,173.76 Others 2,654,527 2,654,527 2,926 907.22 Sub-Total 1,371,787 8,083,412 1,794,000 13,903,726 2,926 4,751.79 Add Share in University Indirect Cost 5,495.93 10,247.72

Research 126,237 126,237 2,926 43.14 Add Share in University Indirect Cost 164.66 126,237 207.81 Extension 0 0 2,926 0.00 Add Share in University Indirect Cost 0 0 0 141.32 0.00 141.32 Total Indirect Cost - Kalibo 1,371,787.25 8,083,412.00 1,794,000.00 14,029,963.13 10,596.84

New Washington Campus

The New Washington campus offers 8 degrees, 3 in the technical/vocational level and the remaining 5 in the undergraduate level. There were 1,702 students, 722 of which attended basic education. Of the remaining 980 students, 87% took courses at the undergraduate level. There were 43 faculty members assigned to this campus for a student to faculty ratio of 23:1.

NO. OF GRADUATES 3/Year ENROLMENT (Sem1 only) (Sem1+Sem2+Summer) Grads Sem 1 Sem 1 Sem 1 1999- 2000- 2001- SY SY SY 00 01 02 1999-00 2000-01 2001-02 RATE Level 1: Basic Education Level 892 722 528 256 276 126 658 Level 2: Technical/Vocational Level 141 126 141 67 45 64 176 Level 3: Undergraduate Level 705 854 756 148 189 186 523 Level 4: Masteral Level Level 5: Doctoral Level TOTAL 1,738 1,702 1,425 471 510 376 1,357

There was no data presented for actual expenditures of this campus in 2001. Its allotments were considered its expenditures. These allotments were grouped according to degrees. 92% of its allotment went to personnel services for an average rate per student of P21,000 and rate per personnel item of P270,000.

Washington Campus (Allotment) PS MOOE CO TOTAL BS in Fisheries 1,353,054 102,621 0 1,455,675 BS in Fishery Education 729,830 55,354 0 785,184 Bachelor in Hotel & Restaurant Mgt. 2,681,509 203,378 0 2,884,887 Bachelor in Secondary Education 3,038,223 230,433 0 3,268,656 Bachelor in Elementary Education 4,204,721 318,905 30,000 4,553,626 Two year courses 8,493,495 644,184 0 9,137,679 Total 20,500,832 1,554,875 30,000 22,085,707

To determine efficiencies within the degree based on financial data presented, we find that two-year courses were allotted the largest budget of P9.1 million that amounted to P21,000 per enrolled student. The lowest budget was for fishery education due to its low number of enrollees. The average cost per student for a Bachelor in Fisheries is quite high at P29,700.

Total Enrolled Ave Cost/ 101 & 164 Students Student

BS in Fisheries 1,455,675 49 29,708 BS in Fishery Education 785,184 42 18,695 Bachelor in Hotel & Restaurant Mgt. 2,884,887 144 20,034 Bachelor in Secondary Education 3,268,656 136 24,034 Bachelor in Elementary Education 4,553,626 175 26,021 Two year courses 9,137,679 434 21,055 22,085,707 980 22,536

The New Washington campus was able to generate other income to support its operations in the amount of P581,000. This is only about P560 per student. Given the large budget of the campus, the collections contributed very little to recovery of expenditures. The breakdown per degree of income collected is shown below.

Tuition Total and Misc Other SUC Higher Education Services Fees Income Income

College of Fisheries and Marine Sciences 24,745 24,745 BS in fisheries major in: Aquaculture 11,180 11,180 Marine Fisheries 6,211 6,211 Fish Processing 4,969 4,969 Food Technology 3,727 3,727 Coastal Resource Management 10,559 10,559 BS in Fishery Education major in: Aquaculture 8,074 8,074 Marine Fisheries Fish Processing 7,453 7,453 Food Technology 4,348 4,348 Bachelor in Hotel & Restaurant Mgt. 72,913 72,913 Bachelor in Secondary Education Mathematics 31,676 31,676 General Science 24,844 24,844 PEHM 26,086 26,086 Bachelor in Elementary Education English 43,477 43,477 Mathematics 24,223 24,223 Music ,Arts & PE 24,844 24,844 Science and Health Education 21,739 21,739 Two year courses Associate in Hotel and Restaurant Mgt. 143,232 143,232 Food and Beverage Preparation Services 74,532 74,532 Computer Programming 4,348 4,348 Computer Secretarial 8,695 8,695 Total 557,130 24,745 581,875

For computer courses it should be noted that ASU-New Washington has an agreement with the M&M Computer Center. Consequently, there are only 2 faculty members assigned to these programs.

In as much as the information presented were organized according to department, the average unit cost for each of the subjects were computed for each department. Consequently, the table following shows the different average unit costs of common subjects based on the different departments. There is a wide disparity say for an English course that is taught in fisheries as compared to the English course offered for education majors.

2-Year Elem Ed Fishery Fish Ed HRM Sec Ed Average Computer 264.20 82.97 151.90 87.34 146.60 Education 202.19 72.80 436.05 127.41 209.61 English 115.06 145.01 275.48 664.71 148.35 162.00 251.77 Filipino 213.11 240.45 304.49 760.35 160.51 110.77 298.28 History 70.32 517.08 452.79 593.63 65.32 339.83 Mathematics 430.51 128.69 850.24 616.98 178.62 200.53 400.93 Natural Science 133.68 469.49 824.14 793.08 236.61 379.75 472.79 PE 219.37 381.22 1,004.26 787.49 133.68 9,760.73 2,047.79 Psychology 39.99 47.38 348.77 102.67 55.62 118.89 Social Science 213.56 104.89 645.92 485.23 125.62 144.10 286.55

The different costs lead to various costs per degrees with the most expensive courses in Fisheries and the less costly degrees of Education. At Kalibo, there were 722 students in the laboratory school that was supported by the Education group.

TECHNICAL/VOCATIONAL LEVEL PROGRAMS FOOD & BEV. PREP & SVC 87 78 104 44,876.37 COMPUTER PROG. 19 37 COMPUTER SEC. 29 35

UNDERGRADUATE LEVEL PROGRAMS BS IN FISHERY ED. 42 27

Major in Fish Culture 163 153,000.10

Major in Fish Capture 163 153,815.29

Major in Fish Processing 163 136,804.02

Major in Food Technology 163 140,458.81

BS IN FISHERIES 49 9 Major in Aquaculture 165 181,085.69 Major in Fish Processing 162 184,735.81 Major in Food Technology 164 219,594.47 Major in Fish Bus Mgt 167 243,372.85 Major in Coastal Res Mgt 169 248,443.62 BS IN SECONDARY EDUCATION 136 40 Major in Math 163 90,323.81 Major in Gen Science 163 97,909.80 Major in PEHM 167 108,294.56 BS IN ELEMENTARY EDUCATION 175 80 Major in Math 160 83,591.65 Major in English 160 81,896.95 Major in Science and Health 160 90,278.97 Major in PE 162 92,444.00 BS IN HOTEL & REST. MGT 175 144 65 95,346.39 ASSO. IN HRM 99 308 302 47,426.74

The cost for a bachelors degree in fisheries is about P200,000. The main reason the degree is expensive is because there are very few students enrolled in the program. Average class sizes are in the range of 8-9 students. There were instances in CY 2001 when some classes went as low as 3 students. This is compounded by the fact that the general education courses offered are attended to by fishery majors only, thus bringing up the costs substantially.

BACHELOR OF SCIENCE IN FISHERIES Major in Coastal Resource Management

Year PS MOOE Indirect Total 1st 77,589.91 6,851.33 13,957.42 98,398.65 2nd 33,129.16 2,085.19 13,957.42 49,171.77 3rd 23,227.78 1,042.59 13,957.42 38,227.80 4th 46,635.98 2,052.00 13,957.42 62,645.40 TOTAL 180,582.83 12,031.11 55,829.67 248,443.62

In contrast, a bachelors degree in secondary education was only an average of P97,500 at 2001 price levels.

BACHELOR IN SECONDARY EDUCATION MAJOR IN GENERAL SCIENCE

Year PS MOOE Indirect Total 1st 9,030.58 1,912.84 13,957.42 24,900.84 2nd 7,812.60 1,912.84 13,957.42 23,682.86

3rd 12,368.77 1,530.27 13,957.42 27,856.45

4th 6,619.58 892.66 13,957.42 21,469.65

TOTAL 35,831.53 6,248.60 55,829.67 97,909.80

The operating expenses were presented by the campus by department. Using these figures, an MOOE cost per department was computed. The disparities between departments were minimal.

Students Average MOOE Enrolled MOOE BS in Fisheries 102,621 694 148.94 BS in Fishery Education 55,354 442 125.24 Bachelor in Hotel & Restaurant Mgt. 203,378 1,757 115.75 Bachelor in Secondary Education 230,433 1,807 127.52 Bachelor in Elementary Education 318,905 2,345 135.99 Two year courses 644,184 5,473 117.70

Total 1,554,875 12,513 124.24

For indirect expenses, the cost per student for CY 2001 was P13,957. A large portion of this had to do with 50% of the personnel services that were not accounted for as direct teaching expenditure.

PS Portion Cost Per NEW WASHINGTON Removed PS MOOE Total Std Student Administration 746519 746519 1,702 438.61 Unaccounted 10490095 10490095 1,702 6,163.39 Others 2279670 2279670 1,702 1339.41 Sub-Total 3026189 10490095 0 13516284 1,702 7,941.41 Add Share in University Indirect Cost 5,495.93 13,437.34

Research 129084 0 0 129084 1,702 75.84 Add Share in University Indirect Cost 0 164.66 240.50 Extension 235308 235308 1,702 138.25 Add Share in University Indirect Cost 0 141.32 279.57 Total Indirect Cost - New Washington 3155273 10490095 0 13645368 13,957.42

Ibajay Campus

The Ibajay campus offers 9 programs, 6 of which are bachelors degree and the remaining 3 are 2-year computer courses. All courses are grouped under the undergraduate level where there were 837 students in 2001. The campus offers education degrees but does not have a laboratory within the campus. It would appear that the students train either in the Banga or Kalibo campuses.

NO OF GRADUATES 3/Year ENROLMENT (Sem 1 only) Sem 1 + Sem 2 + Summer Grads SY Sem 1 Sem 1 Sem 1 SY 1999- SY 2000- 2001- 1999-00 2000-01 2001-02 00 01 02 Level 1: Basic Education Level 0 Level 2: Technical/Vocational Level 0 Level 3: Undergraduate Level 608 837 1082 153 159 242 554 Level 4: Masteral Level Level 5: Doctoral Level TOTAL 608 837 1,082 153 159 242 554

The allotment and expenditure of the Ibajay campus was practically the same. 87% of the expenses were spent on personnel services. Given the number of enrolled students, the average personnel services component per student for CY 2001 was P14,000. However, given the number of plantilla positions, the average personnel services per faculty member reached P251,000, a figure that is relatively high considering there is only one faculty member with a doctorate degree and most of the faculty members are instructors.

PS MOOE CO 101 11,347,000 1,059,000 16,000 12,422,000 164 487,000 569,000 107,000 1,163,000 Total 11,834,000 1,628,000 123,000 13,585,000

With respect to tuition fee collection, the P900,000 is tantamount to about P1,000 per student. At this rate, the collection was able to recoup about 6.6% of total expenditures for the campus. There were also other revenue sources of P180,000 but there was no available date to make sense of this figure.

Tuition and Total SUC Misc Fees Other Income Income Education Department 500,000.00 500,000.00 HRM Department 274,000.00 274,000.00 Agriculture Department 126,000.00 126,000.00 Other Revenue Sources 180,000.00 180,000.00 Total 900,000.00 180,000.00 1,080,000.00

Given the expenditure level of the campus, the computed costs per degree shows a range between P42,000 and P153,000.

3-Year Cost Per UNITS Enroll Grad Degree UNDERGRADUATE LEVEL PROGRAMS

1. BS HOTEL AND RESTAURANT MNGT* 180 178 40 Ladderized 91,846.14 Associate in Hotel & Restaurant Mngt. 2. BS AGRICULTURE* 184 98 28 Major in Animal Science 120,216.94 Major in Crop Science 142,375.12 Associate in Agriculture 3. BACHELOR OF SECONDARY EDU. 161 133 28 Major in Filipino 90,058.92 Major in Home Economics 92,031.73 Major in English 88,649.83 Major in Mathematics 92,225.99 4. BS ELEMENTARY EDUCATION 158 203 80 Major in Home Economics 91,108.02 Major in Filipino 86,140.40 Major in Mathematics 91,153.03 Major in English 87,629.09

5. BS HOME TECHNOLOGY 178 57 0 Major in Food Processing 88,419.93 Associate in Home Technology 6. BS INDUSTRIAL EDUCATION 172 47 0 Major in Building Construction 106,092.80 Major in Furniture 103,276.64 Two-Year Trade Technician 7. Two-Year Computer Programming 146 40 43 45,570.83 8. Two-Year Computer Secretarial 152 55 59 50,202.84 9. One-Year Computer Technician 26 58

The bachelor’s degree in agriculture was the most expensive course for this campus. This is attributable to the expensive majors. A course in crop science was P590 per unit while that of animal science was P611. Easily major subjects comprise a third of total units taken.

BACHELOR OF SCIENCE IN AGRICULTURE Major in Crop Science

Year PS MOOE Indirect Total 1st 9,085.75 3,492.73 14,479.77 27,058.25 2nd 12,099.53 2,910.61 14,479.77 29,489.91 Summer 13,788.06 3,880.81 - 17,668.87 3rd 13,273.87 2,716.57 14,479.77 30,470.21 4th 20,297.49 2,910.61 14,479.77 37,687.87 TOTAL 68,544.71 15,911.32 57,919.08 142,375.12

Another expensive degree was that of Industrial Education. One of the major subjects is Drawing and the course cost P642 per unit in CY 2001. It should be noted that there were only 47 students enrolled in this degree with no reported graduates as of end 2001.

BACHELOR OF SCIENCE IN INDUSTRIAL EDUCATION Major in Building Construction Technology

Year PS MOOE Indirect Total 1st 9,380.98 2,716.57 14,479.77 26,577.32 2nd 9,595.01 2,716.57 14,479.77 26,791.35 3rd 10,848.07 2,716.57 14,479.77 28,044.41 4th 8,453.59 1,746.36 14,479.77 24,679.72 TOTAL 38,277.65 9,896.07 57,919.08 106,092.80

The lesser expensive degrees were in education. It was also the more popular programs in CY 2001. 203 students enrolled in elementary education while 133 were taking up secondary education. 18 sections were offered for one semester with an average class size of about 44 students.

BACHELOR OF ELEMENTARY EDUCATION Major in Filipino

Year PS MOOE Indirect Total 1st 4,820.26 2,910.61 14,479.77 22,210.64 2nd 4,868.52 2,716.57 14,479.77 22,064.86 3rd 5,576.35 2,716.57 14,479.77 22,772.69 4th 3,254.16 1,358.28 14,479.77 19,092.22 TOTAL 18,519.29 9,702.03 57,919.08 86,140.40

BACHELOR OF ELEMENTARY EDUCATION Major in English

Year PS MOOE Indirect Total 1st 7,269.08 2,910.61 14,479.77 24,659.46 2nd 4,868.52 2,716.57 14,479.77 22,064.86 3rd 4,723.65 2,716.57 14,479.77 21,919.98 4th 3,146.72 1,358.28 14,479.77 18,984.78 TOTAL 20,007.98 9,702.03 57,919.08 87,629.09

BACHELOR IN SECONDARY EDUCATION Major in English

Year PS MOOE Indirect Total 1st 7,269.08 2,910.61 14,479.77 24,659.46 2nd 4,726.41 2,716.57 14,479.77 21,922.74 3rd 5,338.87 2,910.61 14,479.77 22,729.25 4th 3,500.32 1,358.28 14,479.77 19,338.37 TOTAL 20,834.68 9,896.07 57,919.08 88,649.83

The different costs per subjects are listed below. As can be observed the relationship between average unit cost per student is not in proportion or reverse proportion to class size.

STUDENT # OF STD AVERAGE UNIT COST ENROLLED CLASS SIZE

Psychology 9.05 327 46.71 Humanities 9.73 29 29.00 Mathematics 9.73 846 31.33 Economics 13.79 29 29.00 Typing 26.78 323 53.83 Management 31.34 9 9.00

Computer 41.59 594 39.60

FN/FT 77.79 177 35.40

Agriculture 84.97 65 32.50

Education 87.21 794 44.11

PE 96.25 811 42.68 HRM 128.89 523 32.69 English 146.14 1,603 35.62 Natural Science 156.25 474 36.46 Social Sciences 173.65 489 37.62 History 182.33 187 26.71 Filipino 193.52 670 33.50 HE/HT 204.27 82 10.25 Philosophy 225.77 40 20.00 Soil Science 290.04 16 16.00 Trade Education 353.18 22 11.00 Political Science 506.42 22 11.00 Crop Science 589.87 122 12.20 Animal Science 611.92 126 12.60 Drawing 642.14 10 10.00 207.03 8,390 27.95

For operating expenses, the Ibajay campus posted an average MOOE per student of P194. For indirect expenses, the average cost per student for CY 2001 was P14,100.

PS Portion Student Cost Per Ibajay Campus Removed PS MOOE Total Population Student Administration 674,327.02 674,327.02 837 805.65 Unaccounted 6,138,269.00 6,138,269.00 837 7,333.65 Others (study load) 346,254.00 346,254.00 837 413,68 Sub-Total 1,020,581.02 6,138,269.00 0.00 7,158,850.02 837 8,552.99 Add Share in University Indirect Cost 5,495.93 14,048.92

Research 44,196.86 44,196.86 837 2.80 Add Share in University Indirect Cost 0 164.66 217.47 Extension 60,322.73 60,322.73 837 72.07 Add Share in University Indirect Cost 0 141.32 213.39 Indirect Cost Per Student - Ibajay 751,308.00 6,211,244.00 0.00 6,962,552.00 14,479.77

Makato Campus

Makato is an education campus although there is no laboratory within the campus. It is a very small campus with only 86 students and 7 teaching positions contributing to the very low student to faculty ratio of 12:1. 88 sections were opened for 2001 in support of 2 majors in secondary education.

NO. OF GRADUATES 3/Year ENROLMENT (Sem1 only) (Sem1+Sem2+Summer) Grads Sem 1 Sem 1 Sem 1 1999- 2000- 2001- SY SY SY 00 01 02 1999-00 2000-01 2001-02 RATE Level 1: Basic Education Level 0 Level 2: Technical/Vocational Level 0 Level 3: Undergraduate Level 85 86 89 13 22 14 49 Level 4: Masteral Level Level 5: Doctoral Level TOTAL 85 86 89 13 22 14 49

The campus had a very small budget of P2.0 million. 75% of this went to personnel services. There were 6 non-teaching positions paid out of other income. For CY 2001, there were no capital outlay expenditures.

PS MOOE CO 101 1,432,000 476,000 0 1,908,000 164 98,000 19,000 0 117,000 Total 1,530,000 495,000 0 2,025,000

The costs to complete a degree in Education was about P200,000. This figure includes the P1,806 average MOOE per student as well as the P 9,362 indirect expense. The P404 rate per student is high compared to the other campuses due to the very small student population.

3-Year Cost Per UNITS Enroll Grad Degree

BSED 133 86 49 Major in Technology & Home Eco 202,036.05 Major in Physical Education 233,466.21

BACHELOR IN SECONDARY EDUCATION Major in Technology and Home Economics Education

Year PS MOOE Indirect Total 1st 16,327.63 28,908.55 9,362.09 54,598.28 2nd 21,559.76 25,294.98 9,362.09 56,216.83 3rd 15,566.09 28,908.55 9,362.09 53,836.74 4th 11,761.05 16,261.06 9,362.09 37,384.20 TOTAL 65,214.53 99,373.14 37,448.37 202,036.05

BACHELOR IN SECONDARY EDUCATION Major in Physical Education

Year PS MOOE Indirect Total 1st 43,074.77 28,908.55 9,362.09 81,345.41 2nd 23,981.70 25,294.98 9,362.09 58,638.78 3rd 16,352.53 27,101.77 9,362.09 52,816.39 4th 13,235.70 18,067.84 9,362.09 40,665.63 TOTAL 96,644.70 99,373.14 37,448.37 233,466.21

The most expensive course in the campus was Drawing. However, the subject does not form part of the curriculum of education. It is possible that there were students from perhaps the Ibajay campus who took their drawing class in this campus.

The next most expensive course was humanities and literature. The costing was greatly affected by a section that only had 1 student.

STUDENT # OF STD AVERAGE COURSES UNIT COST ENROLLED CLASS SIZE

History 106.30 39 39 Filipino 178.18 23 70 Philosophy 188.45 22 22 Natural Science 222.34 25 74 Computer 241.62 17 33 Math 294.67 15 58 Health 318.91 13 13 English 327.42 13 102 Education 345.91 13 247 PE 375.04 13 304 Music 409.32 12 58 Social Science 445.87 16 80 Psychology 544.54 10 10 Elective 740.32 7 7 Trade 833.18 9 44 Humanities/Lit 1,248.39 19 93 Drawing 1,541.08 10 30 491.86 274 76

PS Portion Student Cost Per MAKATO CAMPUS Removed PS MOOE Total Population Student Administration 299,603.71 299,603.71 86.00 3,483.76 Unaccounted for 211,983.36 86.00 - Others 6,572.08 6,572.08 86.00 76.42 Sub-Total 306,175.78 211,983.36 - 306,175.78 3,560.18 Add Share in University Indirect Cost 5,495.93 9,056.12

Research - 86.00 Add Share in University Indirect Cost - 164.66 164.66 Extension - 86.00 Add Share in University Indirect Cost - 141.32 141.32 Indirect Cost Per Student - Makato 612,351.57 423,966.72 - 612,351.57 9,362.09

QUALIFICATIONS

The methodology used to allocate costs and to analyze its components was taken from an earlier study entitled “Comprehensive Cost Analysis of Degree Programs for Selected Higher Educational Institutions (NCR Pilot Study – Phase 1)” submitted to the Commission on Higher Education, October 2002. A brief description of the methodology is attached as an Appendix.

1. The data presented by the Aklan State University (ASU) was grouped under Advanced Education and Higher Education. We divided higher education subjects into general categories like general education (languages, math, sciences, humanities, social sciences, physical education, typing/steno, computers), management (accounting, marketing, finance), education, major course offerings (animal science, agriculture, crop management, home technology), and several unidentified subjects. 2. We created a master list of personnel at the University. Since the forms were prepared by different individuals and departments, we found a discrepancy with respect to rank and highest educational attainment from forms D1 and E1. It is possible that some faculty members were promoted or attained degrees during the intervening period. However, since cost data was for CY 2001, the ranks and degrees should be as of end of CY 2001. 3. The personnel services component was broken up into teaching and non-teaching positions. However, the data on Items and Deployment does not tally with the budgets by P30 million. The difference is partly explained by lump-sum payments of non-plantilla positions.

Per C1 Banga Kalibo Washington Ibajay Makato Total Teaching 31,955,354 16,377,000 8,042,085 5,281,000 1,205,000 62,860,439 Non-Teaching 9,017,072 4,114,000 4,704,945 2,132,000 0 19,968,017 Total 40,972,426 20,491,000 12,747,030 7,413,000 1,205,000 82,828,456 Expenditures 52,345,000 26,875,000 20,500,832 11,834,000 1,530,000 113,084,832 Difference 11,372,574 6,384,000 7,753,802 4,421,000 325,000 30,256,376

4. Ideally the entire personnel cost is allocated to teaching and non-teaching activities. Due to the discrepancy above and other differences due to non- indication of salary levels, the total unaccounted personnel services is P44.0 million. This amount was returned to indirect cost so that it is included in the costing. It should be noted too that P6.0 personnel services in Banga went to “others”. This could be better accounted for.

Banga Kalibo Washington Ibajay Makato Total Personnel Services 18,480,000 33,865,000 26,875,000 20,500,832 11,834,000 1,530,000 113,084,832 Unaccounted Salaries 18,480,000 859,343 7,968,916 10,490,095 6,211,244 211,983 44,221,581 Teaching Salaries 33,005,657 18,906,084 10,010,737 5,622,756 1,318,017 68,863,251 Direct Teaching 21,052,082 14,777,589 7,021,271 4,871,448 1,018,413 48,740,802 Administration 5,265,527 3,608,482 2,575,537 580,071 299,604 12,329,220 Research 232,254 25,327 257,581

Extension 374,122 374,122 Study Load/Leave 171,237 171,237 Others 6,081,673 520,014 388,602 6,990,289

5. There was no cumulative data on graduates for the Banga campus. 6. There was no salary information for the following faculty members at the Banga campus:

Altomera, Guadalupe Daborbor, Erly Pava, Hershey Yerro, Liberato

7. The data for course offerings presented by the Kalibo campus was only for 1 term. Consequently, we had to use the .45 deflator to make figures comparable. For part-timers with a rate of P4,800, we assumed that this referred to the term and no longer deflated the amount by 45%. 8. There were also faculty members who reported workloads for the New Washington campus but no salary information was provided. These were:

Mediano, Louie Otilla, Ma. Grace Repiedad, Maybeline Dublin, Marion Monfort, Mary Jane Magalit, Forbesto

9. Ibajay campus offers 9 degrees, 3 of which are 1 or 2-year computer courses. This should be categorized as technical/vocational courses. However the number of units required to graduate from the course is high for a technical course. 10. The Ibajay campus did not have complete compensation information. Consequently, about P6.0 million in personnel services could not be accounted for. There were also several faculty members who had loading with no salary information. A minimum amount was assumed as their salaries. The cost figures would definitely alter once the true teaching costs are identified. The faculty members with assumed salary rates follow:

Cabales, Peterno Cogolio, Nelson Garcia, Cristina Marote, Genelyn Masula, Sharon Garcia, Louie Gepty, Rebecca Malpaya, Arnold Malpaya, Evelyn Teodosio, Sunshine

APPENDIX A Brief Description of Methodology Used Santiago, A., Largoza, G., Ponce, M., Intal, P., Alba, M., and Rufino, C. (October, 2002). “Comprehensive Cost Analysis of Degree Programs for Selected Higher Educational Institutions (NCR Pilot Study – Phase 1).” CHED, Manila

The objective of the study is to arrive at a cost per student per degree. To do this, it is necessary to properly allocate all costs to a particular degree. There are two components of costs: direct costs and indirect costs. Direct costs refer to the teaching expenses for personnel services and MOOE of the department offering the degree. Indirect costs refer to research, extension services, and administrative costs of running the entire HEI, the total of which is distributed to all departments.

The approach taken by the research team is to identify the following: an average cost per unit for each subject a student would have to take to attain a degree; an average share in the direct maintenance and operating expenses of departments by students who enroll in subjects offered by that department; and an average share in all other yearly costs to run a university by the total number of student enrolled in the university.

There are different ways to compute the average cost per unit per subject per student, from the simplest to the most complex. Intuitively, the simplest formula that can arrive at cost estimates quicker makes many assumptions and consequently provides the roughest estimate of unit costs. On the other extreme is the complex methodology that entails more manpower efforts, minimizing assumptions, and thereby presenting more realistic estimates of unit costs. In the ideal situation, we recommend always the use of the more complex and detailed formula.

Notwithstanding, the framework calls for determining an average cost per student to take a course, for instance English. If the average cost is expressed in units, this cost is multiplied by the total number of units a student must take for English to complete a degree. If the average cost is expressed per subject, the average cost is then multiplied by the number of English courses a student must take to complete a degree.

Therefore, if the above procedure is done for all major subject categories, then the direct teaching cost per degree per student can be readily attained. It can also be presented per year, thus fully disclosing how costs to educate may increase as a student progresses to higher years.

To fully complete the cost per degree, the direct costs for operating expenses and the indirect costs per student are then added to determine the cost per student for each of the years in the university. The direct operating expense is determined by dividing total direct operating expense by the number of students taught; while the indirect cost per student is arrived at by dividing the total indirect costs, earlier described, by the total student population.

APPENDIX B Cost Analysis Per Subject for Banga Campus

General Education Courses

All students enrolled in the campus had to take subjects under this category. During the school year under study, the ASU-Banga had 2,337 enrolled students with varying terms of residency.

General education accounted for 37.6% of the direct teaching costs supporting 52% of all students enrolled for the year. 344 sections were handled by 83 faculty members. The average teaching cost per faculty was P83,885.

A review of the teaching costs show that faculty members who taught Filipino accounted for higher wages. There were only 4 faculty members with total allocated direct teaching cost of P615,300, bringing their average rate to P153,000 per annum. However, even with higher cost per faculty member, the cost for each Filipino class taught was on the mid-range. The highest cost per subject went to sciences at P31,407.

On the other end was the lowest average cost for a faculty member which was P59,000 for a humanities teacher. We compare this to the average cost per student and find that the P17,200 was below the simple average of all subjects under general education. Yet it was not the lowest. This went to typing/steno with average cost per student of P6,600 and an average cost per faculty member of P60,000. The following table shows the relationship between average faculty cost and average subject cost.

TOTAL NO. OF AVERAGE AVERAGE DIRECT FACULTY COST COST TEACHING WHO PER PER SUBJECT COST TAUGHT FACULTY SUBJECT

Sciences 1,476,158.74 17 86,832.87 31,407.63 Mathematics 1,074,043.42 11 97,640.31 30,686.95 Social Science 1,510,299.68 18 83,905.54 27,459.99 English 1,414,397.07 14 101,028.36 23,573.28 Filipino 615,301.81 4 153,825.45 21,217.30 Humanities 534,273.28 9 59,363.70 17,234.62 Physical Education 922,451.16 7 131,778.74 14,642.08 Computers 140,012.70 2 70,006.35 9,334.18 Typing/Steno 59,678.10 1 59,678.10 6,630.90

7,746,615.95 83 93,784.38 20,242.99

In terms of the number of faculty members who handled the cost, we find that social sciences was taught by more faculty members. This is followed closely by sciences, and later on by English and literature. With more faculty members we would expect more sections handled. But the table below illustrates the relationship between number of faculty members teaching a subject and number of sections held is not a direct relationship. Both social sciences and English reflect the lowest number of sections held per faculty member for the year under study.

There was only 1 teacher who taught typing and stenography, and perhaps because of the expertise she handled 9 sections on her own. The other subject that also had 9 sections per faculty member was physical education. Their 7 faculty members were able to teach a total of 63 sections.

Are teachers of typing, stenography, physical education, and computers efficiently utilized because their costs are spread over more sections? In terms of highest number of sections handled, physical education topped the bill with 63. The next highest was English followed by social science subjects. On the other end of the spectrum are the lowest numbers of sections handled. This was typing with only 9 sections, computer with 29, and Filipino at 31.

NO. OF TOTAL NUMBER OF FACULTY NUMBER OF SECTIONS WHO SECTIONS PER FACULTY SUBJECT TAUGHT TAUGHT PER YEAR

Social Science 18 55 3.06 Sciences 17 47 2.76 English 14 60 4.29 Mathematics 11 35 3.18 Humanities 9 31 3.44 Physical Education 7 63 9.00 Filipino 4 29 7.25 Computers 2 15 7.50 Typing/Steno 1 9 9.00

TOTAL 83 344 4.14

When we put these figures together with number of students taught, we have an efficiency indicator reflected in the average class size. It appears in the case of general education, that the number of enrollees warrants the number of sections offered. The deviation of average class size for each subject with the total average of 27 students per class is minimal. Typing and stenography however stand out as the class size per section

is about 41. When this is compared to the faculty costs, we find that this subject had the lowest average unit cost per student.

TOTAL TOTAL AVERAGE NUMBER OF NUMBER OF NUMBER OF STUDENTS SECTIONS STUDENTS SUBJECT TAUGHT TAUGHT PER SECTION

Physical Education 1700 63 26.98 English 1588 60 26.47 Social Science 1476 55 26.84 Sciences 1271 47 27.04 Mathematics 1046 35 29.89 Filipino 803 29 27.69 Humanities 755 31 24.35 Typing/Steno 371 9 41.22 Computers 340 15 22.67

TOTAL 9350 344 27.18

The relationship between class size and average cost per course per student is further explored. If the number of students per class is large, then the cost per course per student should be smaller. For example, since the class size for typing and stenography was the largest, then the average unit cost should be the smallest. In the table below we see that this is true. We proceed to the next largest class size with 30 students per class and expect to see the next lowest average unit cost. The relationship however no longer holds.

AVERAGE AVERAGE UNIT COST CLASS SIZE PER STUDENT Typing/Steno 41.22 53.76 Mathematics 29.89 474.47 Filipino 27.69 404.83 Sciences 27.04 464.27 Physical Education 26.98 363.93 Social Science 26.84 619.51 English 26.47 503.28 Humanities 24.35 338.65 Computers 22.67 278.89

In mathematics, the average unit cost per subject per student was slightly higher than the general education average of P389. This is explained by the high average faculty cost. It is likely that in the mathematics department there were more high-ranking faculty members8.

What is surprising to see is that social science subjects were the costliest at P619.51 per student. However, unlike in the mathematics department where the deviation from simple average was explained by high faculty expense, in social sciences this is not necessarily so. Perhaps it can better be explained by the low ratio of sections offered to faculty members.

Management Subjects

It appears that management subjects are considered cognates for particular degrees. There were only 14 sections of management subjects offered taught by 5 faculty members. Average direct teaching cost per faculty is only at P63,304. Management classes generally have a good number of enrollees, about 40 per class, except on occasion where there were only 2 and 7 students. Because of this, average class size was brought down to about 31 students. Notwithstanding, management subjects appear to be well- handled in terms of efficient utilization of class space thus yielding average unit costs of P427.27.

Education Courses

Education courses are just as efficient as management subjects. Average unit cost per student was P416.44 despite average class sizes of 27 students, and average faculty cost of P74,399 per faculty. The only deviant to the cost structure of education subjects came from a single faculty member whose share in the average unit cost was P115 for a 10-unit course.

Major Degrees

Based on the profile of subjects offered, we surmised the major course offerings for ASU are for agriculture management (agricultural economics, crop management, farm management, soil management, environmental science), animal science, and home technology.

We present similar tables, one of which shows the relationship between teaching costs and faculty complement. 42% of teaching costs are for major degrees serving 29% of total students enrolled. This is understandable as the number of students who major are necessarily smaller than the total of freshmen and sophomores taking general education courses.

8 There is no data on faculty composition.

Compared to counterparts in general education, teachers handling major subjects have higher faculty costs. This can be explained by the degree of expertise and higher qualifications needed to teach highly specialized subjects.

TOTAL NO. OF AVERAGE AVERAGE DIRECT FACULTY COST COST TEACHING WHO PER PER SUBJECT COST TAUGHT FACULTY SUBJECT

Animal Science 2,449,281.36 20 122,464.07 29,158.11 Home Technology 1,943,934.01 13 149,533.39 51,156.16 Agriculture 1,621,764.21 23 70,511.49 31,799.30 Crop Management 1,451,341.04 21 69,111.48 30,879.60 Soil Management 573,711.29 10 57,371.13 33,747.72 Farm Management 289,998.81 4 72,499.70 19,333.25

8,330,030.72 91 90,248.54 32,679.02

While animal science accounts for a bigger portion of direct teaching costs, the more expensive faculty is seen in home technology. Average cost per faculty here was P149,533, bringing average cost per subject to the highest in the university at the rate of P51,156. On the other hand, soil management had less expensive faculty members but average cost per subject was only at par with the average of averages, where the expectation would be to have lower than average costs. This is explained by the small number of students who enroll in courses of this nature.

Animal science appears to be an attractive course though the classes cannot be filled. Indeed there were 84 sections taught, handled by 20 faculty members. But much can still be done with regards small class sizes for these subjects. This may as well be true for home technology since class sizes were only 20 students. Since faculty costs are very high, the university should consider how to enlarge classes as well as use the teaching capabilities of the faculty for other majors.

Crop management too was an expensive course for students. This is probably due to the large number of faculty members who teach the course. If the number of sections is reduced to have efficient class sizes, faculty loading may reduce to two per year. This too is not advisable.