JEL Classification: M 40; M 41. Dubinina M., Doctor of Economics, Associate Professor, Head of the Department of Accounting and Taxation, Mykolayiv National Agrarian University, Mykolayiv, Ukraine Gomelko N., applicant for higher education of Accounting and Finance faculty, Mykolayiv National Agrarian University, Mykolayiv, Ukraine Dubinin V., Candidate of Military Sciences, Associate Professor of the NationalRead more