JEL Classification: M00 DOI: https://doi.org/10.31521/modecon.V42(2023)-10 Lagodiіenko Nataliіa, Doctor of Economics, Professor of the Department of Accounting and Taxation, Mykolaiv National Agrarian University, Mykolaiv, Ukraine ORCID ID: 0000-0002-8472-1395 e-mail: besedina77@gmail.com Sarkova Anastasiia, student of the Faculty of Management, Mykolaiv National Agrarian University, Mykolaiv, Ukraine ORCID ID: 0009-0006-0679-5934 e-mail: s.sarkova.sar@gmail.com Prosolov Oleksandr, student of the Faculty ofRead more