Administrative costs for the provision of educational services and other costs that do not depend on the specialty for which specialists are trained, which is accounted for by one applicant, are accepted as the same for all HEI. Therefore, when determining the ratio of the annual cost of training for different specialties, these costs contained in the numerator and denominator are reduced as the same, and therefore their calculation is not required.

The cost and operation of laboratory equipment are not taken into account, as they assume that the licensing conditions are met and a particular HEI has the right and opportunity to train bachelors in this specialty.

Utilities per square meter of the laboratory are taken on average in Ukraine.

The list of laboratories and their characteristics are the minimum necessary for the formation of defined professional standards of relevant specialties in applicants. What is important is not the filling of laboratories with equipment, but the required number of engineering and laboratory staff and the area that determines the amount of part of utility bills.

RTS salaries are not taken into account, as it is assumed that all 60 annual credits for bachelor’s degree training will be provided, regardless of the specialty.

In the diagram of Fig. 4.1 illustrates the fact that a significant part of the cost of preparing a bachelor’s degree does not depend on the specialty and therefore it can be ignored during the calculation I_s. These include university-wide costs and the costs of maintaining a non-specialized audience for the academic group and part of the lecture audience.