To provide some useful information into teaching practice adjustment, teachers usually need some professional supports. In this study, an analysis framework on item cognitive component is proposed and implemented. The sample for this study consisted of the Nursing and Management College student from eight schools in Taiwan. A sample of 2051 students was drawn for this study. A 3 cognitive components coding schema was developed to predict the item difficulty parameters. The results suggest that the framework proposed can predict around 70.9% of the difficulty variance across seven contents.