Materials from Southwestern College, the Chancellor's Office of the California Community Colleges, and the California Research Bureau (CRB) are presented to help community college practitioners calculate curricular costs. First, a set of charts and forms from Southwestern College include the college's definition of curriculum efficiency, explanations of basic funding formulas, data collection forms for calculating course costs and program costs, and sample calculations. Next, the Chancellor's Office publication, "Manager's Handbook: Understanding Funding, Finance, and Budgeting," is presented. The handbook is a compilation of materials covering the history of community college finances in California, Proposition 98, program-based funding, full-time faculty obligation, and district financial accounting. The handbook also includes a discussion of ways to reconcile a projected $400 million shortfall for 1994-95; sections of the California Code of Regulations on credit instruction, credit student services, institutional support, allocation process, and full- and part-time faculty; a chart of accounts; and a glossary. Finally, the CRB Occasional Paper, "Beyond Business as Usual: A Framework and Options for Improving Quality and Containing Costs in California Higher Education," by Kirk L. Knutsen, is presented. The report covers: (1) the history and missions of California public higher education: (2) the challenges provided by enrollment growth, demographic diversity, and financial deficits; (3) principles of higher education finance; (4) national and statewide trends in instructional costs; (5) a framework to explain the causes of cost escalation; (6) options for improving quality and containing costs; and (7) a framework for institutional change and promising examples in other states. (ECC)