JEL Classification: I 38, J 23, M 00, M 13. DOI: https://doi.org/10.31521/modecon.V15(2019)-20 Lunkyna Tatyana, Associate Professor of the Department of Finance, Banking and Insurance, Mykolayiv National Agrarian University, Mykolayiv, Ukraine ORCID ID: 0000-0001-7252-3239 e-mail: lunkina_tanya@i.ua Ivanenko Anna, Applicant for Higher Education of Accounting and Finance Faculty, Mykolayiv National Agrarian University, Mykolayiv, Ukraine Features of theRead more