JEL Classification: C12; C14; C18 DOI: https://doi.org/10.31521/modecon.V25(2021)-09 Dzhedzhula Viacheslav, Doctor of Economics, Professor, Professor of the Department of Finance and Innovative Management, Vinnytsia National Technical University, Vinnytsia, Ukraine ORCID: 0000-0002-2740-0771 e-mail: djedjulavv@gmail.com Yepifanova Iryna, Doctor of Economics, Associate Professor, Professor of the Department of Finance and Innovative Management, Vinnytsia National Technical University, Vinnytsia, Ukraine ORCID:Read more