The fact is, quilting is not an inexpensive hobby. Yes, you can keep certain costs (fabric, patterns, thread, etc.) under control, but the basic tools are necessary. If she can't afford to purchase a mat, then she needs to wait until she can. Rotary cutters and self healing mats are relatively new tools for quilting. If she really wants to get started without those, then I would suggest she use good old fashioned scissors to cut her pieces.