I had a Class and Magic Guide tutorial that I can no longer find on this site... I'll need to add it back. In the interim, I have it on another site as well. It basically shows one way of balancing out character stats and magic damage, and also includes a link to a fairly well written balance system by ZeroManArmy. You may have to register with some of these sites to view the content, but here's the link to my class/magic guide:
http://forums.rpgmakerweb.com/index.php?/t...nd-magic-guide/