A cost analysis approach can effectively integrate budget and program planning. By analyzing staff time across components of an early childhood program, one can analyze program operations and their costs. The cost analysis system examines personnel costs as well as nonpersonnnel costs and in-kind contributions and provides a format for displaying…

A simplified method to gather and analyze cost data is presented for administrators of Handicapped Children's Early Education Programs, and specifically for members of the Technical Assistance Development System, North Carolina. After identifying benefits and liabilities associated with analyzing program costs, attention is focused on the internal…