Thus, it is necessary to make the following changes to the Resolution of the Cabinet of Ministers No. 1146:

• to determine the estimated contingent of applicants for higher education who study on the terms of the state order in a particular HEI (CCO_i), to carry out according to formula (4.3), where the index of state support StS_i is introduced, its size is determined by a separate method;
• the size I_l – the index of the level of higher education, I_f – the index of the form of education, I_S – the index of the specialty to be determined according to the methodology given in these proposals;
• the formula for calculating the size of the indicator of activity of a certain institution of higher education (A_i) taking into account the indicator of profiling and the indicator of popularity of HEI (P_i) has the following form:

The calculation of the size of each indicator from formula (4.17) should be performed according to the proposed approach.

In general, with such revision, the Resolution of the Cabinet of Ministers of Ukraine No. 1146 can be effective in the distribution of state budget expenditures between higher education institutions, while the calculation of the amount of expenditures required for the development of higher education remains outside its scope.

The development of the system of financing higher education in Ukraine should be based on joint calculations of the state order for specialists with higher education and necessarily in combination with the Rules of Admission to Higher Education. This should be the only system where the leading element is the state order, then the financing of higher education, then the Rules of admission to the institution of higher education.