Paper Title
The Education Cost of Small Sized Schools in Malaysia

Abstract
This research is a study on education expenditure of under-enrolled or Small Sized Schools (SSS) in Malaysia. Specifically, this study aims to achieve the following objectives. First; to identify the level of expenses or the cost of education in SSS, and second; to determine the relationship between cost of education with level of enrolment (number of students officially registered). The overall findings reported that; The costs of education at SSM are very huge and are mainly spent on teachers’ and staffs’ emoluments. In comparing the education costs and enrollment of students, the results provide indication that; the smaller the number of students enrolled, in higher the education costs incurred. The cost difference of larger size SSS compares with smaller SSS is RM6557-57675. The difference in education cost by students enrollment between public primary schools and SSS is; RM2944 for the former and between RM6557-57675 (depending on number of students) for the later. This finding provide indication that education expenditure on SSS is very huge and is not economical. Even though the government is in dilemma dealing with this issue, it is understood that this case has to be treated differently that other ordinary cases. In the existing case, due to the people’s limitation and constraints, the government has to take their welfare and well being as the priority. Cost optimization and economic efficiency are becoming secondary issue. Keywords— Cost of Education, Small Sized Schools (SSS), Education Expenditure Management.