Poltorak Anastasiya, Candidate of Economic Sciences, Associate Professor of the Department of Finance, Banking and Insurance, Mykolayiv national agrarian university, Mykolayiv, Ukraine Malinovskaya Irina, scientific degree applicant higher education accounting and Finance faculty, Mykolayiv national agrarian university, Mykolayiv, Ukraine Polozenko Vitaliy, scientific degree applicant higher education accounting and Finance faculty, Mykolayiv national agrarian university, Mykolayiv,Read more