A dominant factor in cost analyses of e-Learning programs at tertiary education institutions is the measurement of direct and indirect costs associated with digital learning content. The inclusion of new and emerging concepts and technologies including learning objects (LOs) and learning content management systems (LCMS) into e-Learning programs has opened up new opportunities and increased the complexity of learning content cost analyses. This book introduces a model that offers a minimized cost for the design, development and publication of learning content. Steps towards building the target model include the investigation of factors that affect learning content development, identification and prioritization of variables influencing the development cost. The cost-effective model introduced in this book covers not only the main subject notes but also content materials that are widely used in e-Learning programs as Learning Objects. The reusability of learning objects used in the model, and standards compliance of the resultant learning packages with different e-Learning platforms are also tested and documented using an experimented platform that is fully explained in this book.