Private

Education
Discussant:
TAGUINES, Jocelyn
 INTERNAL
EFFICIENCY
INDICATOR
TYPES OF
RESOURC
ES
NET
SURPLUS
 The amount of
revenue
recognized after
certain operating
expenses have
been deducted.
 Examples of
Cooperative
Institutions in the
Philippines
 Polytechnic University of
the Philippines
 Lyceum of the
Philippines University –
Laguna
 Philippine Women’s
University
 Angeles University
Foundation
 Ateneo de Manila
University
 R.A. No. 6938 – An Act to Ordain a
Cooperative Code of the Philippines
CHAPTER X:
Allocation and Distribution of Net Surplus

Article 86. Net Surplus – notwithstanding the

provision of existing laws, the net surplus of
cooperatives shall be determined in accordance
with its bylaws. Every cooperative shall
determine its net surplus at the close of every
fiscal year and at such other time as may be
prescribed by the bylaws.
 R.A. No. 6938 – An Act to Ordain a
Cooperative Code of the Philippines
CHAPTER X:
Allocation and Distribution of Net Surplus

Article 86. Net Surplus

T h e n e t s u r p l u s s h a l l n o t b e c o n s t r u e d a s p ro fi t
b u t a s exc e s s o f p a y m e n t s m a d e b y t h e m e m b e r s
f o r t h e l o a n s b o rro w e d , o r t h e g o o d s a n d
s e r v i c e s b o u g h t b y t h e m f ro m t h e c o o p e r a t i v e
and which shall be deemed to have been
re t u rn e d t o t h e m i f t h e s a m e i s d i s t r i b u t e d a s
p re s c r i b e d h e re i n .
 R.A. No. 6938 – An Act to Ordain a
Cooperative Code of the Philippines
CHAPTER X:
Allocation and Distribution of Net Surplus

Article 87. Order of Distribution

1.Reserve fund – 10%

2.Education and training fund –
10%
3.Optional Plan
 R.A. No. 6938 – An Act to Ordain a
Cooperative Code of the Philippines
CHAPTER X:
Allocation and Distribution of Net Surplus

Article 87. Order of Distribution

4. The remaining net surplus shall be

made available to the members in the
form of interest not to exceed the
normal rate of return on investments
and patronage refunds.
 INTERNAL
EFFICIENCY
INDICATOR
 The
conceptualization
THE CONCEPT of school efficiency
OF seems to access to
EDUCATIONAL education by
EFFICIENCY increasing
education
opportunities to
(Abagl, 1997)
school-age
 Internal
Effi cienc
TWO y
PERSPECTIVES
OF
EDUCATIONAL
EFFICIENCY External
Effi cienc
y
 It refers to the
relationship
INTERNAL between the
outputs and the
EFFICIENCY
corresponding
inputs of an
education
system.
 It refers to the
measurement of
performance of the
education system by
INTERNAL showing the proportion
of students
EFFICIENCY successfully completing
a given level of
education system
without (Abagl,
wastage.
1997)
 The internally
efficient educational
system is one, which
INTERNAL turns out graduates
EFFICIENCY without wasting any
student-year or
without dropouts
and(Akinwumiju
repeaters. 1995)
 It refers to the
EXTERNAL attainment of
EFFICIENCY social goals or
objectives.
 It measures the
EXTERNAL ultimate
EFFICIENCY benefits that is
gained by
passing through
the education
system.
 Promotion

Repetition
INTERNAL
EFFICIENCY Dropout
INDICATOR
Completio
S
n
Survival
Rates
 Promotion Rate

It is the
INTERNAL percentage of
EFFICIENCY pupils promoted
INDICATOR to next grade in
the following
school year.
(UNESCO, 1998)
 Repetition Rate

It refers to the
INTERNAL proportion of
EFFICIENCY students who have
remained in the
INDICATOR same grade over
one year and used
additional
resources for1998)
(UNESCO, the
grade.
 Dropout Rate

Leaving a school
INTERNAL before completing
EFFICIENCY of a given stage of
education or some
INDICATOR intermediate or
non-terminal point
in level of
education.
(UNESCO, 1998)
 Completion
Rate
It is defined as the
INTERNAL total number of
students who
EFFICIENCY successfully
INDICATOR completed the final
years school,
expressed as
percentage of the
total population of
(UNESCO, 1998)
the school leaving
 Survival Rate

It refers to the
INTERNAL percentage of cohort
of pupils who
EFFICIENCY enrolled together in
INDICATOR the final grade of an
education cycle
either with or
without repeating
(UNESCO,
grade. 1998)
TYPES OF
RESOURCE
S
 Tuition fees

Fundraising

TYPES OF PTA
RESOURCE
S Additional Revenue

Other school
services
 Tuition fees

It refers to fees
charged by education
TYPES OF institutions for
RESOURCE instruction or other
services. Private
S
spending via tuition
payments are the
largest revenue
sources for education
 Fundraising

It is the process of
seeking and
TYPES OF gathering voluntary
RESOURCE financial
S contributions by
engaging
individuals,
businesses,
 Fundraising

 Annual fund
 Capital
TYPES OF campaigns
RESOURCE  Endowments
S  Gifts in kind
 Planned giving
 PTA

A school-based
organization with a
TYPES OF mission to make the
school a better place for
RESOURCE children to learn. Parents
S of students work
together with teachers to
volunteer in classes,
raise money for school
supplies, and generally
 Additional Revenue

A common source for
alternative revenues is
TYPES OF leasing, renting, or using
facilities, assets,
RESOURCE or other resources the
S district already owns.
These include education,
athletic, technological
facilities. 
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