JEL Classification: M41, C13, D81. DOI: https://doi.org/10.31521/modecon.V20(2020)-13 Dubinina M., Doctor of Economics, Professor, Head of the Department of Accounting and Taxation, Mykolayiv National Agrarian University, Mykolayiv, Ukraine ORCID ID: 0000-0002-3993-0622 e-mail: dubinina@mnau.edu.ua Buganov O., applicant for higher education of Accounting and Finance faculty, Mykolayiv NationalAgrarian University, Mykolayiv, Ukraine ORCID ID: 0000-0002-2068-0440 e-mail: perhapsdesigner@gmail.com The Essence, PurposeRead more