JEL Classification: L 24. DOI: https://doi.org/10.31521/modecon.V10(2018)-17 Potryvaieva Natalia, Doctor of Economics, Professor of the Department of Accounting and Taxation, Mykolayiv National Agrarian University, Mykolayiv, Ukraine ORCID ID: 0000-0002-9781-6529 e-mail: potrivaeva@mnau.edu.ua Pisochenko Tatyana, Candidate of Economic Sciences, Assistant of the Department of Accounting and Taxation, Mykolayiv National Agrarian University, Mykolayiv, Ukraine ORCID ID: 0000-0001-5647-8167 e-mail: pisochenko@mnau.edu.uaRead more