JEL Classification: O 31, E 44. DOI: https://doi.org/10.31521/modecon.V19(2020)-20 Melnyk Olga, Candidate of Economic Sciences, Associate Professor, Mykolayiv National Agrarian University, Mykolayiv, Ukraine ORCID ID: 0000-0001-8639-7755 e-mail: melnykolga19@gmail.com Vrabiye Nelya, Applicant for Higher Education of Accounting and Finance Faculty, Mykolayiv National Agrarian University, Mykolayiv, Ukraine e-mail: nelichka1998@ukr.net Kovalenko Anna, Applicant for Higher Education of Accounting and Finance Faculty, MykolayivRead more