The costing procedures in this manual have been selected to give postsecondary educational institutions a way to determine the full cost of resources used in achieving institutional objectives. The procedures have been tested by a limited number of institutions within a wide range of activities, and are being released in a filed review edition at this time to promote further testing and evaluation. Recognizing that institutions conduct different kinds of cost studies for various purposes, this manual has not identified one particular set of procedures to cover all situations. Those institutions and agencies wishing to adopt a unique set of cost reporting or analysis procedures will need to do so in the context of the specific requirements being addressed. Appendixes include: glossary, program classification structure activity centers, personnel activity survey forms, capital cost study, and support cost allocations illustrated with sample data. (Author/PG)