4.3.1 Justification of the size of indices in the formula of distribution of budgetary funds

Each sector of this diagram contains all the annual costs of virtual HEI education for the preparation of an academic group of students majoring in the Resolution of the Cabinet of Ministers of Ukraine No. 1146.

We will not consider to determine IS all the costs associated with the formation of a bachelor’s degree in a particular specialty, but only those that distinguish each of them from all others. This means that the costs are common, the same for all specialties are not taken into account.

In Fig. 4.1 is the cost from the middle of the chart.

Thus, the economic justification of the specialty index (Іs) is proposed to be based on additional material costs that will be directed to the maintenance of special laboratories needed to ensure the formation of students’ professional competencies, in accordance with the specialties of CMU Resolution 1146. Training of a specialist in one specialty to the corresponding cost of another is shown in Fig. 4.2.

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