To enable vocational educators to evaluate programs and account for the use of allocated resources, this monograph describes a rational decision-making process based on the Input, Process, Product, Impact conceptual structure for occupational education. In a rational management process, all management behavior is consistent with specified objectives and goals, which are modified in light of performance over time. Such a process is dependent upon a continuous flow of information which describes the goals and objectives of occupational education, the degree to which they are accomplished, and the elements which contribute to their accomplishment, all available in terms of cost, forming a foundation for accountability. The Management Information System for Occupational Education in Massachusetts is described in the document as it relates to the proposed system. (JS)