УДК 004.043 DOI: https://doi.org/10.31521/modecon.V1(2018)-11 Dubinina M., Doctor of Economics, Professor, Professor of the Department of Accounting and Taxation, Mykolayiv National Agrarian University, Mykolayiv, Ukraine ORCID ID: 0000-0002-3993-0622 e-mail: dubinina@mnau.edu.ua Syrtseva S., Candidate of Economic Sciences, Associate Professor of the Department of Accounting and Taxation, Mykolayiv National Agrarian University, Mykolayiv, Ukraine ORCID ID: 0000-0003-4824-3741 e-mail: sirceva@mnau.edu.ua Buganov O., applicant forRead more