The paper presents a model to assist administrators of special education programs for multiply handicapped children in making budgetary decisions and in evaluating therapy programs. The model's use requires that the efficiency and effectiveness of the various therapeutic services be measured and that the service needs of the multiply handicapped be identified. The model forces the user to collect data and perform analyses to allow prudent resource allocation and effective program evaluation. The problem with which the model deals is discussed in terms of efficiency, effectiveness, and equity. Ten terms used in the model (such as efficiency and prognostic indicators) are defined. The parameters and limitations of the model are discussed including the allocation of objectives and constraints. Nine steps in the implementation of the model are outlined. (DB)