Summarized are activities of the Wausau District Public Schools (Wisconsin) toward developing a model for cost efficiency analysis in special education. The model links input-output analysis and task analysis features. Introductory information includes varying impressions of cost efficiency concerns and the current status of project development. Discussed are the following elements of a cost efficiency study model: input-application-output, feedback, outcome analysis, cost allocation, pupil accounting systems, technical support systems, and related technical issues. Application of these elements in a cost efficiency system design for a local education agency is described. Reported are outcomes of pilot tests of the model and its components including simulation of resource allocation and design of a student accounting registration procedure. Among project findings cited are problems encountered such as lack of efficient pupil accounting systems--and areas in which progress was made--such as development of task analysis classifications for special education. Appendixes include: documentation, inputs and outputs for simulated resource allocations; a staff questionnaire; and a student registration form. (LS)