At the master’s level, 100 applicants is approximately seven master’s programs (N = 7) with the number of one program of 15 applicants (100/15). Each applicant from each of these master’s programs must master (receive) 60 credits during the academic year. It is possible to unite applicants of different master’s programs of more or less related specialties into streams of approximately 30–45 people only for half of the disciplines taught (i.e. provide for the allocation of three lecture streams M = 3), otherwise lose the identity (independence) of programs and disappear meaningless their creation. For other disciplines classroom work is carried out in groups (15 applicants):

Thus, to ensure the educational process for 7 master’s programs with a total number of applicants of 100 people requires in terms of complexity twice as much as the teaching rates:

However, it should be taken into account that in order to ensure quality training of masters, it is necessary to attract more qualified teachers than for bachelors. In general, this means higher salaries through standard allowances for academic degrees and academic titles, encouraging allowances for teachers who are not entitled to such allowances but are class professionals. Taking into account all allowances, teachers’ salaries for master’s level must be at least 25 % higher than for teachers for bachelor’s level.

Thus, taking into account the salary only at the expense of the teaching staff, the index of the master’s level should be at least 2.5.

Next, we compare the necessary material base, which should provide training for 100 applicants for bachelor’s and master’s degrees, regardless of specialty.