JEL Classification: M 21; C 10; M 41. DOI: https://doi.org/10.31521/modecon.V14(2019)-34 Ostapenko Yana, Ph. D. in Economics, Associate Professor of Managerial Accounting, Business Analytics and Statistics Department, University of State Fiscal Service of Ukraine, Irpin, Ukraine ORCID ID: 0000-0002-9386-2237 e-mail: ostapenkoYO@gmail.com Morozovsky Pavlo, graduate student of Managerial Accounting, Business Analytics and Statistics Department, University of StateRead more