Defining financial management as the provision of financial data for, and the use of that data in, the planning, management, and evaluation functions of an institution, this document suggests an approach to improvement in the provision of financial data. A series of five cost sheets are presented which allow for cost calculations at differing levels of intra-institutional aggregation, each drawing upon the preceding sheets to process financial data into new information. An Instructor Cost Sheet enables calculation of cost per student contact hour. A Course Cost Sheet provides total cost, average cost per student, and average cost per student contact hour. A Discipline Cost Sheet provides total cost and average cost per student contact hour. A Division Cost Sheet calculates instructional costs, division indirect costs, and average division indirect cost per student contact hour. A Curriculum Program Cost Sheet yields average cost per student. Use of the forms does not require rearrangement of existing accounting systems; rather, they allow persons outside of financial administration to collect, aggregate, and rearrange financial data and to apply it to the problems of concern to the decision maker. (JDS)