JEL Classification: M41 DOI: https://doi.org/10.31521/modecon.V44(2024)-21 Petryshyn Lyudmyla, Doctor of Sciences in Economics, Associate Professor, Professor of Department of Accounting, Analysis and Control, Ivan Franko National University of Lviv, Lviv, Ukraine ORCID ID: 0000-0002-1871-2837 e-mail: lydkar@ukr.net Cheban Yuliia, PhD in Economics, Associate Professor, Associate Professor of the Accounting and Taxation Department, Mykolayiv National Agrarian University, Mykolayiv,Read more