A project was undertaken to develop a model for establishing normative costs and budget guidelines for California's community colleges. The model was developed using adaptations of microcomputer software and tested using data from the Chancellor's Office of the California Community Colleges and from the Marin Community College District (MCCD). Conclusions drawn regarding MCCD included the following: (1) compared with similar districts in 1982-83, MCCD exhibited wider differences in its ratios to total operating costs for costs of instruction and instructional services, and maintainance and operations, than it exhibited in its ratios to total operating costs for costs of student services, and general services; (2) MCCD experienced a .71% change in average daily attendance from 1977-78 to 1982-83, while similar districts experienced a 9% to 10% change; and (3) compared with other districts, MCCD exhibited a 2% to 28% larger ratio of assignable square feet to average daily attendance, which may have influenced MCCD's cost of maintenance and operations. The study results showed the model to be a cost effective way for community college districts to compare their costs with similar districts on an average basis. The study report includes a review of related literature, a description of the model, and data tables exhibiting comparative financial statistics. (EJV)