JEL Classification: D12, L81, O33, M31. DOI: https://doi.org/10.31521/modecon.V44(2024)-16 Luhova Olha, PhD (Economics), Associate Professor, Associate Professor of the Department of Accounting and Taxation, Mykolaiv National Agrarian University, Mykolaiv, Ukraine ORCID ID: 0000-0003-4432-0295 e-mail: lugova@mnau.edu.ua Terianik Diana, student of the Accounting and Finance Faculty, Mykolaiv National Agrarian University, Mykolaiv, Ukraine ORCID ID: 0009-0007-2439-1869 e-mail: diana.teryanik@gmail.com ChebanRead more