The methodology of costing an education program by identifying the resources it utilizes places all costs within the framework of staff, equipment, materials, facilities, and services. This paper suggests that this methodology is much stronger than the more traditional budgetary and cost per pupil approach. The techniques of data collection are presented. Also discussed are the use of mailout questionnaires and site visit interviews to complement each other, the use of standardized and actual costs, the problems of defining and delineating a program within a larger overall program, and the problems of estimating the research, development, and annual operating cost associated with each measure element. (Author)