The basis of this approach is the idea of basic funding through the distribution of funds allocated in the budget for the relevant programs between the HEIs. Thus, they do not calculate the cost of training specialists, but redistribute the funds that have already been allocated. Thus, the issue of adequacy of funds to ensure quality training of specialists with higher education is not even considered.

In the monograph, based on the analysis of the set of indices and indicators used in the Resolution of the Cabinet of Ministers of Ukraine No. 1146, a reasonable conclusion is made about the urgent need for its completion. The formulaic approach, which was declared in the process of preparation of this normative act, remains only a fashionable motto, as it is not based on economic calculations and does not direct the management of HEIs to increase the efficiency of educational institutions.

It is necessary to revise the normative values of indicators for evaluating the performance of universities and introduce an additional indicator «Popularity of the HEI». In addition, if we do not change the structure of indices with the introduction of the index of state support for specialties necessary for the strategic development of the state, this resolution will not give the expected effect. In fact, its operation during 2020 confirms this thesis.

Moreover, it should be emphasized that the Resolution of the Cabinet of Ministers of December 24, 2019 No. 1146 alone will not solve the problem of financing higher education. Even if reasonable indices and indicators are adopted because:

• the infrastructure of the HEI, which does not currently meet the needs of a certain HEI and which is not directly related to the educational process, will be ignored, and its use to fill a special fund (commercial lease or alienation) is currently almost impossible. Legislation needs to be changed;
• outdated material base of laboratories cannot be updated due to the phenomenal dispersion of state orders for specialties that require modern equipment. Specialization is needed, which can be provided by public procurement management (failure to provide a state order for HEIs in a certain specialty, if the previous two years it did not provide a set of at least an academic group on a budget+contract). Concentration of training of specialists in such specialties in three or four HEIs will give an opportunity to update the material base at the expense of joint financing from the general and special funds.

In general, the analysis of the funding system and the proposals formulated in the monograph are aimed at improving the efficiency of the higher education system of Ukraine.