JEL Classification: A 10; Q 10; Q 14. DOI: https://doi.org/10.31521/modecon.V11(2018)-17 Lunkina Tetiana, Candidate of Economic Sciences, Associate Professor of the Department of Finance, Banking and Insurance, Mykolayiv National Agrarian University, Mykolayiv, Ukraine ORCID ID: 0000-0001-7252-3239 e-mail: lunkinati@mnau.edu.ua Sovshchak Svitlana, applicant for higher education of Accounting and Finance faculty, Mykolayiv National Agrarian University, Mykolayiv, Ukraine e-mail: svetlanasovshchak@gmail.com Skleva Kostiantyn, applicantRead more