One of a three-volume series concerning the development and testing of a model for determining the costs of vocational education programs and courses, this user's manual presents an overall conceptualization of the model and briefly describes each dimension. The data elements, organized into data collection instruments and recommended procedures, are described for both the basic programs and for vocational areas and courses. Detailed instructions for completing each instrument are given. Since the field tests highlighted the need to separately classify the agency-level data of secondary school districts and postsecondary institutions, two forms for basic program costs and indirect costs attribution are included, one for secondary school districts and one for postsecondary institutions. (It was concluded, however, that the various vocational-technical data instruments served both types of institutions adequately.) The appendixes contain sample data classifications for use with year-end fiscal reports of secondary school districts and postsecondary institutions. Also, the sources of definitions used for student and fiscal data elements, organizational units, and program areas are given and selected definitions are provided. (VB)