As an aid to Maryland community colleges, procedures are outlined for approximating and reporting discipline cost data required for internal decision-making and for the statewide coordination of community college planning. A discussion of the development of costing standards, which are based on a cost analysis model developed by the National Association of College and University Business Officers, is followed by an enumeration of the management benefits accrued through the state's uniform discipline cost analysis (DCA). The manual next describes the procedures for assigning Higher Education General Information System (HEGIS) codes to community college courses and then defines the costs to be estimated for each course and for each aggregate of courses with the same HEGIS code. An explanation is then provided of the use of standardized worksheets in determining costs for faculty compensation, additional direct instructional costs, and indirect costs. The final Discipline Cost Report is then described as it is to be submitted to the Maryland State Board for Community Colleges by each institution. The manual concludes with a description of the computer programs available to the colleges in the preparation of DCA reports and an outline of the management information reports prepared by the Board on the basis of DCA findings. Worksheets and sample reports are appended. (JP)