JEL Classification: Q01, Q14, Q18. DOI: https://doi.org/10.31521/modecon.V10(2018)-03 Burkovskaya Alla, Candidate of Sciences (Economics), Associate Professor, Department of Finance, Banking and Insurance, Mykolayiv National Agrarian University, Mykolayiv, Ukraine ORCID ID: 0000-0003-4158-1721 e-mail: burkovskaja@mnau.edu.ua Melnyk Juliia, Senior Researcher of Accounting and Finance Faculty, Mykolayiv National Agrarian University, Mykolayiv, Ukraine Sovshchak Svitlana, Senior Researcher of Accounting and Finance Faculty,Read more