JEL Classification: M11; M21; D24. Trunina Iryna, Doctor of Economics, Professor, The Head of the Department of Tourism, Kremenchuk Mykhailo Ostohradskyi National University, Kremenchuk, Ukraine ORCID 0000-0002-7416-1830 Onyshchenko Oksana, Candidate of Economic Sciences, Associate Professor of the Department of Accounting and Finance, Kremenchuk Mykhailo Ostohradskyi National University, Kremenchuk, Ukraine ORCID 0000-0003-3272-9755 METHODICAL APPROACHES TO THERead more