Twelve colleges participated in a cost quality study. These colleges were: Allegheny College, Bryn Mawr College, Buchnell University, Carnegie-Mellon University, Chatham College, Dickinson College, Franklin and Marshall College, Gettysburg College, Haverford College, Lafayette College, Lehigh University, and Swarthmore College. The study is an immediate guide to the twelve institutions for their analysis of resource allocation. The report covers faculty, academic programs, library, administration and student services, student aid, and cash management. Other areas, such as auxiliary enterprises, were explored. (MJM)