Cost-Benefit Analysis model for Tertiary Education: Face-to-Face Versus Online Teaching-Learning Modalities

The COVID-19 pandemic prompted a significant shift in educational delivery systems worldwide, transitioning from traditional face-to-face classes to online learning modalities due to community quarantine measures. This study conducts a cost-benefit analysis comparing face-to-face and online teaching-learning modalities among teachers and students at selected higher education institutions (HEIs) in Cebu City during the academic year 2020-2021. Employing a mixed-methods approach with a researcher-designed survey tool, the research involved 1,413 students and 65 teachers, with data gathered via Google Forms and analyzed using statistical techniques such as frequency counts, means, Chi-square, and ANOVA. Findings revealed that most student respondents were aged 20-21, female, and first-year students in BSBA programs, while teachers were predominantly females, aged 45-49, married, with over ten years of teaching experience. Expenditures during face-to-face and online classes showed comparable spending patterns, with mean expenses of Php 8,929.00 and Php 7,068.60, respectively. The net benefit favored face-to-face classes by Php 1,861.00. Both teachers and students acknowledged tangible and intangible costs and benefits associated with each modality. Significant relationships were observed between respondents’ demographics, perceptions of costs, and benefits. The study concludes that while measurable costs and benefits exist for both modalities, implicit factors—such as engagement and learning quality—are vital in determining the most cost-efficient approach to maximize tertiary education outcomes.