JEL Classification: А 11 DOI: https://doi.org/10.31521/modecon.V10(2018)-04 Vyshnevska O., Doctor of Economics, Professor, Dean of Accounting and Finance Faculty, Mykolayiv National Agrarian University, Mykolayiv, Ukraine ORCID ID: 0000-0003-1996-4590 e-mail: vishnevskaya@mnau.edu.ua Bobrovska N., Candidate of Economic Sciences, Senior Lecturer of the Department of Accounting and Taxation, Mykolayiv National Agrarian University, Mykolayiv, Ukraine ORCID ID: 0000-0001-9178-0425 e-mail: bobrovskanadia@gmail.com TheRead more