JEL Classification: М14 DOI: https://doi.org/10.31521/modecon.V11(2018)-14 Kostyrko Alla, Candidate of Economic Sciences, Senior lecturer of the Department of Accounting and Taxation, Mykolayiv National Agrarian University, Mykolayiv, Ukraine ORCID ID: 0000-0002-2043-1348 e-mail: kosturkoa@gmail.com Kovalchuk Anna, Higher Education Learners of Accounting and Finance Faculty, Mykolayiv National Agrarian University, Mykolayiv, Ukraine Pysmenna Anastasiya, Higher Education Learners of Accounting and FinanceRead more