JEL Classification: L26; M11; M21; M38. DOI: https://doi.org/10.31521/modecon.V23(2020)-38 Yatsenko Oleksandr, Doctor of Economics, Professor, Head of the Department of Enterprise Economics, Accounting and Auditing, Bohdan Khmelnytsky National University of Cherkasy, Cherkasy, Ukraine ORCID ID: 0000-0002-6404-1894 e-mail: allexsan74@ukr.net Yatsenko Volodymyr, Doctor of Economics, Professor of the Department of Tourism and Hotel and Restaurant Affairs, Bohdan KhmelnytskyRead more