Part of a 13-volume series designed to be used as a group inservice or a self-learning system to train school administrators and counselors for their role in career education, this second section (4.2) of module 4 (Planning) focuses on the involvement of the faculty and staff in financial program planning for shifting resources to coincide with the implementation of career education. (The other three sections of module 4 deal with planning for curriculum infusion, scheduling, and community involvement. Module 4 is one of six modules for administrators and four for counselors developed in Phase IV of a five-phase career education project in Hawaii. The first two are common while the balance are specific to either counselors or administrators.) Module 4.2 contains two lessons and includes a reading section on the purpose of cost analysis. Lesson 1 has two sub-parts, a planning component and a resource shifting component. The planning component relates to the process of identifying resources, determining priorities, and making decisions. The shifting component involves the budget and expenditure plan which are used to achieve priorities and to serve as a fiscal control mechanism. Lesson 2 is structured to help administrators recognize the socio-political ramifications of shifting resources. A bibliography is included. (TA)