JEL Classification: H11, H26, H60 DOI: https://doi.org/10.31521/modecon.V23(2020)-14 Lagodienko Natalia, Ph.D. (Economics), Senior Lecturer, Mykolayiv National Agrarian University, Mykolayiv, Ukraine ORCID ID: 0000-0003-3528-0519 e-mail: besedina77@gmail.com Palamarchuk Victoriia, Applicant of Higher Education, Accounting and Finance Faculty, Mykolayiv National Agrarian University, Mykolayiv, Ukraine ORCID ID: 0000-0002-6466-6835 e-mail: palamar98@ukr.net Hamaiun Vladyslav, Applicant of Higher Education, Accounting and Finance Faculty,Read more