JEL Classification: A10; Q10; Q14. DOI: https://doi.org/10.31521/modecon.V20(2020)-07 Vyshnevska Olga, Dean of the Faculty, Professor, Doctor of Economic Sciences Mykolayiv National Agrarian University, Mykolayiv, Ukraine ORCID ID: 0000-0003-1996-4590 e-mail: olganykk@gmail.com Vasilenko Marina, student of Accounting and Finance Faculty Mykolayiv National Agrarian University, Mykolayiv, Ukraine ORCID ID: 0000-0001-9354-8806 e-mail: vasilenko.marishkaaa@gmail.com Okhota Nina, student of Accounting and Finance Faculty Mykolayiv NationalRead more