JEL Classification: M 41. Luhova Olha, Candidate of Economic Sciences, assistant professor of Accounting and Taxation Department, Mykolayiv National Agrarian University, Mykolayiv, Ukraine Kryzhanovska Natalia, applicant for higher education of Accounting and Finance faculty, Mykolayiv National Agrarian University, Mykolayiv, Ukraine Ivanova Iryna, applicant for higher education of Accounting and Finance faculty, Mykolayiv National Agrarian University,Read more