The study discusses the problem of reporting program development costs and estimating service delivery cost. One adequate system is described. Based on field investigations, that system is compared with those of the National Institute of Education (NIE) career education projects. Chapter two contains a discussion of cost related concepts and chapter three specifies a framework for cost reporting of program development. It is suggested that costs be reported in a framework of the development activities and the products and subproducts of that activity. Chapter four discusses estimation of program service delivery costs. An exploratory and incremental estimate is suggested. Due to the difficulty of separating developmental from adopter activities and cost, an upper and lower estimate is utilized. Modifications to the cost collection and reporting system of chapter three are specified. These are in the direction of providing greater detail through specification of the components which describe the processes under development. Chapters five through seven compare the accounting systems of the three Experience Based Career Education (EBCE) models with that which evolved from chapters three and four. Chapter six encompasses the system of all four EBCE projects. Chapter eight contains conclusions, recommendations, and suggestions for future work. (Author/MW)