This study brings together and develops further methods of analyzing financial outlay on educational institutions. The main theme is the methodology of calculating unit outlay, i.e., examining and relating costs to a unit in nonmonetary terms. Unit outlay calculations have a dual aim: (1) to assess unit outlays and demonstrate outlay differentials and their causes; and (2) to forecast by extrapolating past trends into the future, while taking into account expected policy decisions. The use of the unit outlay enables the decision maker to know the real costs of alternative expenditures. Examples of outlay analysis containing data from various countries are presented in 32 tables. (Author/MLF)