JEL Classification: M 40. DOI: https://doi.org/10.31521/modecon.V13(2019)-24 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 Yeremenko Alona, Applicant of higher education of Accounting and Finance Faculty, Mykolayiv National Agrarian University, Mykolayiv, Ukraine Kyrychenko Iryna, Applicant of higher educationRead more