JEL Classification: G20, G22, G23. Melnyk Olga, Candidate of Economic Sciences, Associate Professor of the Department of Finance, Banking and Insurance, Mykolayiv National Agrarian University, Mykolayiv, Ukraine Kulbachna Lyudmila, applicant of higher education of the Accounting and Finance Faculty, Mykolayiv National Agrarian University, Mykolaiv, Ukraine Zhulim Maria, applicant of higher education of the Accounting andRead more