JEL Classification: C88, M15, M41. DOI: https://doi.org/10.31521/modecon.V13(2019)-07 Vakun Oksana, Ph.D. (Economics), Associate Professor of the Department Accounting and Finance, Ivano-Frankivsk Educational and Scientific Institute of Management of TNEU, Ivano-Frankivsk, Ukraine ORCID ID: 0000-0002-7774-7204 e-mail: vakyn.o@gmail.com Hrabchuk Irina, Ph.D. (Economics), Associate Professor of the Department Accounting and Auditing, Zhytomyr State Technological University, Zhytomyr, Ukraine ORCID ID:Read more