JEL Classification: M40. DOI: https://doi.org/10.31521/modecon.V12(2018)-20 Luhova Olha, Candidate of Economic Sciences, Senior lecturer of the Department of Accounting and Taxation, Mykolayiv National Agrarian University, Mykolayiv, Ukraine ORCID ID: 0000-0003-4432-0295 e-mail: lugova@mnau.edu.ua Voroshylova Olena, Applicant of higher education of Accounting and Finance Faculty, Mykolayiv National Agrarian University, Mykolayiv, Ukraine Lata Yuliia, Applicant of higher education ofRead more