JEL Classification: Е 62, Н 61, Н 71. DOI: https://doi.org/10.31521/modecon.V14(2019)-03 Babichenko Viktor, Doctor of Economics, Associate Professor of the Department of Finance and Accounting, Kremenchuk Mykhailo Ostrohradskyi National University, Kremenchuk, Ukraine ORCID ID: 0000-0002-3317-6235 e-mail: babichenko17@ukr.net Ghlukhova Valentyna, PhD (Economics), Associate Professor of the Department of Finance and Accounting, Kremenchuk Mykhailo Ostrohradskyi National University, Kremenchuk,Read more