JEL Classification: 031; 032; 039. DOI: https://doi.org/10.31521/modecon.V11(2018)-26 Bradul O. M., Doctor of Economics, Professor, Professor of the Department of Accounting, Taxation, Public Management and Administration, Kryvyi Rih National University, Kryvyi Rih, Ukraine e-mail: bradulaleksandr@gmail.com Ukhova I. M., applicant of higher education of the Faculty of Economics and Business Administration, Kryvyi Rih National University, Kryvyi Rih, UkraineRead more