The paper aims to describe the taxonomic model as a multifunction matrix which ensures classifying educational information, educational reference materials, and students on the base of their competencies development level in the framework of the Federal State Educational Standards.Methods. The methods are based on qualimetric approach involving pedagogical expertise of matrix elements based on the Expert Group Appraisal method.Results. The paper presents methods and mathematical tools for assessing the ranking of cells of multifunctional matrix used for classifying the pedagogical objects.Scientific novelty. The paper introduces a new taxonomic model that solves the problem of educational standards measurability when implementing the competency-based approach in higher education.Practical significance. The taxonomic model and its application methods described in the study can be used for specifying and assessing the degree of achieving competency-based learning outcomes in higher education.