The study assessed the cost and benefit of electrical
loading management of transformers. There is a serious
occurrence of over and under loaded transformer which deeply
affects the power quality or system loss and reliability of the
distribution lines. Initially, the percent loading of the 27
transformers of Feeder 21 were identified using Microsoft Excel
2016. Then, the identified transformers were classified into three
categories; overload (greater than 70%), under loaded (less than
40%) and normal loaded (40-70%). Through this process, three
(3) solutions were identified: Solution I - change the transformer
rating, Solution II – merge and transfer transformer loadsand
Solution III - combine solution I and II. The three-solution used
to identify the new percent loading to meet the normal percent
loading (40-69%). Subsequently, the reduced Core and Copper
Losses, Annual Energy Save, Savings and Benefit/Cost Ratio were
computed and analyzed to determine the impact of
loadingmanagement. The results show that there was an
accumulated savings of Php 332,060.08 for Solution I, Php
92,043.09 for Solution II and Php 252,045.78 for Solution III. In
the case of Benefit/Cost ratio it should be greater than 1 (>1) for a
project to be economically feasible and justifiable; Solution I was
1.22, Solution II was 687.3 and 1.93 for Solution III. Based on the
results of the study, SolutionIII was best among the three, for it
has met the criteria of all transformers were all in normal loaded
(40-70%) condition, and greater than 1 benefit/cost ratio.