Detailed description of an education program cost model designed to accept descriptions of the size and composition of resources used in a particular program and translate them into an estimate of program cost, for convenient comparison of alternatives. The model also translates ("crosswalks") the program budget into traditional format, as may be required by law. At present, many school districts create a "program budget" by reversing this process, thus losing the entire program planning aspect of PPB. The Rand model outputs five-year cost estimates by (1) major program area, (2) standard budget category, and (3) program cost by budget category. The program cost output uses the approach suggested by California's Advisory Commission on School District Budgeting and Accounting, where "programs" are essentially subject areas and administrative functions. Although these definitions fall short of a true program, they are far more useful than the conventional resource categories. The computer program is not discussed. 69 pp.