ANNEX A

Rev. 00 s.2024

Guide in Computing for the Training/Program Costs

Cost Centers of Training Formula
Costs

Utilities = Electricity + Water

= (length of use x estimated power rating per unit x number of

● Electricity tools/equipment used) x cost of electricity per KWh1

= volume of water needed x cost of water per cubic meter2

● Water

Supplies and Materials = (cost of item per unit ÷ number of times the item can be used
or re-used) x number of supplies and materials to be used

Equipment and Tools = (acquisition cost ÷ (estimated useful life x hours per year)) x
number of hours used x numbers of tools and equipment to be
used

Facilities = estimated value of the facility ÷ (gap between renovations x

hours per year) x length of use

Honoraria of Trainers = (rate of honorarium per month3 ÷ hours per month) x nominal
training hours of the module
1
Cost of Electricity per KWh (As of October 2022) = Php 13.12
2
Cost of Water per Cubic Meter (As of October 2022) = Php 22.66
3
Rate of Honorarium per Month = Salary Grade16