The monograph provides a detailed analysis of expenditures for each group of universities, but the summary data presented in Table 4.1 are indicative, where for each group of universities the average values of the following indicators are indicated:

• percentage of expenditures from the special fund;
• expenses for one budget student from the general fund;
• expenses for one student-contractor from the special fund;
• percentage of expenditures from the special fund for the maintenance and development of the university;
• amount for maintenance and development paid by each contract student.

These calculations do not claim accounting accuracy, but allow to draw some general conclusions:

• «privileged» HEIs have less than the average percentage of filling the special fund (30.8 % on average – 37.8 %). This can be partly explained by the insufficient motivation of these HEIs to earn money. Only polytechnic HEIs have less (26.5 %);
• «privileged» HEIs have much higher than average expenses per student from the general fund (58.93 thousand UAH for an average of 36.93 thousand UAH);
• «privileged» HEIs have expenditures from the special fund per student higher than the average, due to higher wages;
• «privileged» HEIs allocate a significantly smaller percentage of the special fund for deve-lopment and maintenance than economic and pedagogical ones (21.6 % compared to 28.9 and 24.76 %).

In general, the presented classification of HEIs by groups gives little to the development of management decisions at the university level. It states the obvious fact that the increased level of salaries of employees of «privileged» universities allows management not to worry too much about attracting funds from external stakeholders.